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How To File 2011 Income Tax

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How To File 2011 Income Tax

How to file 2011 income tax 4. How to file 2011 income tax   Limit on Elective Deferrals Table of Contents Excess elective deferrals. How to file 2011 income tax 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. How to file 2011 income tax This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. How to file 2011 income tax 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. How to file 2011 income tax You can enter into more than one salary reduction agreement during a year. How to file 2011 income tax More than one 403(b) account. How to file 2011 income tax 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. How to file 2011 income tax 403(b) plan and another retirement plan. How to file 2011 income tax 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. How to file 2011 income tax 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. How to file 2011 income tax Roth contribution program. How to file 2011 income tax   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. How to file 2011 income tax Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. How to file 2011 income tax   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. How to file 2011 income tax For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. How to file 2011 income tax Excess elective deferrals. How to file 2011 income tax   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. How to file 2011 income tax 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. How to file 2011 income tax This limit applies without regard to community property laws. How to file 2011 income tax 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. How to file 2011 income tax 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. How to file 2011 income tax To determine whether you have 15 years of service with your employer, see Years of Service , next. How to file 2011 income tax 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. How to file 2011 income tax 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. How to file 2011 income tax You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. How to file 2011 income tax 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. How to file 2011 income tax 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. How to file 2011 income tax Figuring Your Years of Service Take the following rules into account when figuring your years of service. How to file 2011 income tax Status of employer. How to file 2011 income tax   Your years of service include only periods during which your employer was a qualified employer. How to file 2011 income tax Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. How to file 2011 income tax Service with one employer. How to file 2011 income tax   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. How to file 2011 income tax Church employee. How to file 2011 income tax   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. How to file 2011 income tax For more information about church employees, see chapter 5. How to file 2011 income tax Self-employed ministers. How to file 2011 income tax   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. How to file 2011 income tax Total years of service. How to file 2011 income tax   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. How to file 2011 income tax Example. How to file 2011 income tax The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. How to file 2011 income tax Marsha began working with ABC schools in September 2009. How to file 2011 income tax She has always worked full-time for each annual work period. How to file 2011 income tax At the end of 2013, Marsha had 4. How to file 2011 income tax 5 years of service with ABC Public Schools, as shown in Table 4-1. How to file 2011 income tax Table 4-1. How to file 2011 income tax Marsha's Years of Service Note. How to file 2011 income tax This table shows how Marsha figures her years of service, as explained in the previous example. How to file 2011 income tax Year Period Worked Portion of Work Period Years of Service 2009 Sept. How to file 2011 income tax –Dec. How to file 2011 income tax . How to file 2011 income tax 5 year . How to file 2011 income tax 5 year 2010 Feb. How to file 2011 income tax –May . How to file 2011 income tax 5 year 1 year Sept. How to file 2011 income tax –Dec. How to file 2011 income tax . How to file 2011 income tax 5 year 2011 Feb. How to file 2011 income tax –May . How to file 2011 income tax 5 year 1 year Sept. How to file 2011 income tax –Dec. How to file 2011 income tax . How to file 2011 income tax 5 year 2012 Feb. How to file 2011 income tax –May . How to file 2011 income tax 5 year 1 year Sept. How to file 2011 income tax –Dec. How to file 2011 income tax . How to file 2011 income tax 5 year 2013 Feb. How to file 2011 income tax –May . How to file 2011 income tax 5 year 1 year Sept. How to file 2011 income tax –Dec. How to file 2011 income tax . How to file 2011 income tax 5 year Total years of service 4. How to file 2011 income tax 5 years Full-time or part-time. How to file 2011 income tax   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. How to file 2011 income tax When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. How to file 2011 income tax Employer's annual work period. How to file 2011 income tax   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. How to file 2011 income tax Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. How to file 2011 income tax Note. How to file 2011 income tax You cannot accumulate more than 1 year of service in a 12-month period. How to file 2011 income tax Example. How to file 2011 income tax All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. How to file 2011 income tax Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. How to file 2011 income tax 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. How to file 2011 income tax Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. How to file 2011 income tax 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. How to file 2011 income tax How to compare. How to file 2011 income tax   You can use any method that reasonably and accurately reflects the amount of work required. How to file 2011 income tax 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. How to file 2011 income tax   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. How to file 2011 income tax Example. How to file 2011 income tax 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. How to file 2011 income tax   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. How to file 2011 income tax Full year of service. How to file 2011 income tax   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. How to file 2011 income tax Example. How to file 2011 income tax 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. How to file 2011 income tax 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. How to file 2011 income tax 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. How to file 2011 income tax Full-time for part of the year. How to file 2011 income tax   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. How to file 2011 income tax The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. How to file 2011 income tax Example. How to file 2011 income tax 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). How to file 2011 income tax The annual work period for the college is 8 months (February through May and July through October). How to file 2011 income tax Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. How to file 2011 income tax 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. How to file 2011 income tax   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. How to file 2011 income tax The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. How to file 2011 income tax Example. How to file 2011 income tax Vance teaches one course at a local medical school. How to file 2011 income tax He teaches 3 hours per week for two semesters. How to file 2011 income tax Other faculty members at the same school teach 9 hours per week for two semesters. How to file 2011 income tax The annual work period of the medical school is two semesters. How to file 2011 income tax An instructor teaching 9 hours a week for two semesters is considered a full-time employee. How to file 2011 income tax Given these facts, Vance has worked part-time for a full annual work period. How to file 2011 income tax Vance has completed 1/3 of a year of service, figured as shown below. How to file 2011 income tax 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. How to file 2011 income tax   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. How to file 2011 income tax   Figure the first fraction as though you had worked full-time for part of the annual work period. How to file 2011 income tax The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. How to file 2011 income tax The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. How to file 2011 income tax   Figure the second fraction as though you had worked part-time for the entire annual work period. How to file 2011 income tax The fraction is as follows: The numerator (top number) is the number of hours or days you worked. How to file 2011 income tax The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. How to file 2011 income tax   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. How to file 2011 income tax Example. How to file 2011 income tax Maria, an attorney, teaches a course for one semester at a law school. How to file 2011 income tax She teaches 3 hours per week. How to file 2011 income tax The annual work period for teachers at the school is two semesters. How to file 2011 income tax All full-time instructors at the school are required to teach 12 hours per week. How to file 2011 income tax Based on these facts, Maria is employed part-time for part of the annual work period. How to file 2011 income tax Her year of service for this year is determined by multiplying two fractions. How to file 2011 income tax 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. How to file 2011 income tax Example Floyd has figured his limit on annual additions. How to file 2011 income tax The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. How to file 2011 income tax Figuring Floyd's limit on elective deferrals. How to file 2011 income tax   Floyd has been employed with his current employer for less than 15 years. How to file 2011 income tax He is not eligible for the special 15-year increase. How to file 2011 income tax Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. How to file 2011 income tax Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. How to file 2011 income tax Additionally, Floyd's employer does not offer a Roth contribution program. How to file 2011 income tax 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. How to file 2011 income tax 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. How to file 2011 income tax Table 4-2. How to file 2011 income tax Worksheet 1. How to file 2011 income tax Maximum Amount Contributable (MAC) Note. How to file 2011 income tax Use this worksheet to figure your MAC. How to file 2011 income tax Part I. How to file 2011 income tax Limit on Annual Additions     1. How to file 2011 income tax Enter your includible compensation for your most recent year of service 1. How to file 2011 income tax $70,475 2. How to file 2011 income tax Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. How to file 2011 income tax 52,000 3. How to file 2011 income tax Enter the lesser of line 1 or line 2. How to file 2011 income tax This is your limit on annual additions 3. How to file 2011 income tax 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. How to file 2011 income tax     Part II. How to file 2011 income tax Limit on Elective Deferrals     4. How to file 2011 income tax Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. How to file 2011 income tax 17,500   Note. How to file 2011 income tax If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. How to file 2011 income tax If not, enter zero (-0-) on line 16 and go to line 17. How to file 2011 income tax     5. How to file 2011 income tax Amount per year of service 5. How to file 2011 income tax 5,000 6. How to file 2011 income tax Enter your years of service 6. How to file 2011 income tax   7. How to file 2011 income tax Multiply line 5 by line 6 7. How to file 2011 income tax   8. How to file 2011 income tax Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. How to file 2011 income tax   9. How to file 2011 income tax Subtract line 8 from line 7. How to file 2011 income tax If zero or less, enter zero (-0-) 9. How to file 2011 income tax   10. How to file 2011 income tax Maximum increase in limit for long service 10. How to file 2011 income tax 15,000 11. How to file 2011 income tax Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. How to file 2011 income tax   12. How to file 2011 income tax Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. How to file 2011 income tax   13. How to file 2011 income tax Add lines 11 and 12 13. How to file 2011 income tax   14. How to file 2011 income tax Subtract line 13 from line 10 14. How to file 2011 income tax   15. How to file 2011 income tax Maximum additional contributions 15. How to file 2011 income tax 3,000 16. How to file 2011 income tax Enter the least of lines 9, 14, or 15. How to file 2011 income tax This is your increase in the limit for long service 16. How to file 2011 income tax -0- 17. How to file 2011 income tax Add lines 4 and 16. How to file 2011 income tax This is your limit on elective deferrals 17. How to file 2011 income tax 17,500   Part III. How to file 2011 income tax Maximum Amount Contributable     18. How to file 2011 income tax If you had only nonelective contributions, enter the amount from line 3. How to file 2011 income tax This is your MAC. How to file 2011 income tax    If you had only elective deferrals, enter the lesser of lines 3 or 17. How to file 2011 income tax This is your MAC. How to file 2011 income tax    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. How to file 2011 income tax This is your MAC. How to file 2011 income tax (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. How to file 2011 income tax ) 18. How to file 2011 income tax $17,500 Prev  Up  Next   Home   More Online Publications
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The How To File 2011 Income Tax

How to file 2011 income tax Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. How to file 2011 income tax Questions about innocent spouse relief. How to file 2011 income tax Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. How to file 2011 income tax  The period of time in which you may request equitable relief has been expanded. How to file 2011 income tax See How To Request Relief later. How to file 2011 income tax More information. How to file 2011 income tax   For more information about the latest developments on Publication 971, go to www. How to file 2011 income tax irs. How to file 2011 income tax gov/pub971. How to file 2011 income tax Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. How to file 2011 income tax This is called joint and several liability. How to file 2011 income tax Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. How to file 2011 income tax You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. How to file 2011 income tax In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. How to file 2011 income tax Three types of relief are available to married persons who filed joint returns. How to file 2011 income tax Innocent spouse relief. How to file 2011 income tax Separation of liability relief. How to file 2011 income tax Equitable relief. How to file 2011 income tax Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. How to file 2011 income tax See Community Property Laws , later. How to file 2011 income tax This publication explains these types of relief, who may qualify for them, and how to get them. How to file 2011 income tax You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. How to file 2011 income tax gov by entering “Innocent Spouse” in the search box. How to file 2011 income tax What this publication does not cover. How to file 2011 income tax   This publication does not discuss injured spouse relief. How to file 2011 income tax You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. How to file 2011 income tax If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. How to file 2011 income tax For more information, see Form 8379, Injured Spouse Allocation. How to file 2011 income tax Comments and suggestions. How to file 2011 income tax   We welcome your comments about this publication and your suggestions for future editions. How to file 2011 income tax   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. How to file 2011 income tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file 2011 income tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file 2011 income tax   You can email us at taxforms@irs. How to file 2011 income tax gov. How to file 2011 income tax Please put “Publications Comment” on the subject line. How to file 2011 income tax You can also send us comments from www. How to file 2011 income tax irs. How to file 2011 income tax gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. How to file 2011 income tax ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file 2011 income tax Ordering forms and publications. How to file 2011 income tax   Visit www. How to file 2011 income tax irs. How to file 2011 income tax gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How to file 2011 income tax  Internal Revenue Service 1201 N. How to file 2011 income tax Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. How to file 2011 income tax The IRS can help you with your request for innocent spouse relief. How to file 2011 income tax If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. How to file 2011 income tax Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications