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How To Fill Out A 1040ez Form

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How To Fill Out A 1040ez Form

How to fill out a 1040ez form 4. How to fill out a 1040ez form   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. How to fill out a 1040ez form Adjusted gross income. How to fill out a 1040ez form Distributions received by spouse. How to fill out a 1040ez form Testing period. How to fill out a 1040ez form What's New Modified AGI limit for retirement savings contributions credit increased. How to fill out a 1040ez form  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). How to fill out a 1040ez form Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). How to fill out a 1040ez form You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). How to fill out a 1040ez form This credit could reduce the federal income tax you pay dollar for dollar. How to fill out a 1040ez form    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. How to fill out a 1040ez form You were born before January 2, 1996. How to fill out a 1040ez form You are not a full-time student (explained next). How to fill out a 1040ez form No one else, such as your parent(s), claims an exemption for you on their tax return. How to fill out a 1040ez form Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). How to fill out a 1040ez form Full-time student. How to fill out a 1040ez form   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. How to fill out a 1040ez form You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. How to fill out a 1040ez form Adjusted gross income. How to fill out a 1040ez form   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. How to fill out a 1040ez form However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. How to fill out a 1040ez form Eligible contributions. How to fill out a 1040ez form   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. How to fill out a 1040ez form They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. How to fill out a 1040ez form For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. How to fill out a 1040ez form Reducing eligible contributions. How to fill out a 1040ez form   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. How to fill out a 1040ez form Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. How to fill out a 1040ez form   Do not reduce your eligible contributions by any of the following. How to fill out a 1040ez form The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. How to fill out a 1040ez form Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. How to fill out a 1040ez form Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. How to fill out a 1040ez form Loans from a qualified employer plan treated as a distribution. How to fill out a 1040ez form Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). How to fill out a 1040ez form Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). How to fill out a 1040ez form Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. How to fill out a 1040ez form Distributions from a military retirement plan. How to fill out a 1040ez form Distributions from an inherited IRA by a nonspousal beneficiary. How to fill out a 1040ez form Distributions received by spouse. How to fill out a 1040ez form   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. How to fill out a 1040ez form Testing period. How to fill out a 1040ez form   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. How to fill out a 1040ez form Example. How to fill out a 1040ez form You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. How to fill out a 1040ez form You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. How to fill out a 1040ez form Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. How to fill out a 1040ez form You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. How to fill out a 1040ez form You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. How to fill out a 1040ez form Maximum eligible contributions. How to fill out a 1040ez form   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. How to fill out a 1040ez form Effect on other credits. How to fill out a 1040ez form   The amount of this credit will not change the amount of your refundable tax credits. How to fill out a 1040ez form A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. How to fill out a 1040ez form Maximum credit. How to fill out a 1040ez form   This is a nonrefundable credit. How to fill out a 1040ez form The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. How to fill out a 1040ez form If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. How to fill out a 1040ez form How to figure and report the credit. How to fill out a 1040ez form   The amount of the credit you can get is based on the contributions you make and your credit rate. How to fill out a 1040ez form Your credit rate can be as low as 10% or as high as 50%. How to fill out a 1040ez form Your credit rate depends on your income and your filing status. How to fill out a 1040ez form See Form 8880 to determine your credit rate. How to fill out a 1040ez form   The maximum contribution taken into account is $2,000 per person. How to fill out a 1040ez form On a joint return, up to $2,000 is taken into account for each spouse. How to fill out a 1040ez form   Figure the credit on Form 8880. How to fill out a 1040ez form Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. How to fill out a 1040ez form Prev  Up  Next   Home   More Online Publications
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IRS Gives Tax Relief To Oklahoma Tornado Victims; Return Filing and Tax Payment Deadlines Extended to Sept. 30

Updated 7/02/2013 to include LeFlore, Okfuskee and Okmulgee counties.
Updated 6/13/2013 to include Canadian County.

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IR-2013-53, May 21, 2013

WASHINGTON –– After Monday’s devastating tornado in Moore and Oklahoma City,   the Internal Revenue Service today provided tax relief to individuals and businesses affected by this and other severe storms occurring in parts of Oklahoma.

Following Monday’s disaster declaration for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Canadian, Cleveland, LeFlore, Lincoln, McClain, Okfuskee, Oklahoma, Okmulgee and Pottawatomie counties will receive special tax relief. Other locations may be added in coming days based on additional damage assessments by FEMA.

The tax relief postpones various tax filing and payment deadlines that occurred starting on May 18, 2013. As a result, affected individuals and businesses will have until Sept. 30, 2013 to file these returns and pay any taxes due. This includes the June 17 and Sept. 16 deadlines for making estimated tax payments. A variety of business tax deadlines are also affected including the July 31 deadline for second quarter payroll and excise tax returns and the Sept. 3 deadline for truckers filing highway use tax returns.

The IRS will abate any interest, late-payment or late-filing penalty that would otherwise apply. The agency automatically provides this relief to any taxpayer located in the disaster area. Taxpayers need not contact the IRS to get this relief.

Beyond the relief provided to taxpayers in the FEMA-designated counties, the IRS will work with any taxpayer who lives outside the disaster area but whose books, records or tax professional are located in the areas affected by these storms. All workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization also qualify for relief. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at 866-562-5227.

Individuals and businesses who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either last year’s or this year’s return. Claiming these casualty loss deductions on either an original or amended 2012 return will get the taxpayer an earlier refund but waiting to claim them on a 2013 return could result in greater tax savings depending upon other income factors.

In addition, the IRS is waiving failure-to-deposit penalties for federal payroll and excise tax deposits normally due on or after May 18 and before June 3 if the deposits are made by June 3, 2013. Details on available relief can be found on the disaster relief page on IRS.gov.

The tax relief is part of a coordinated federal response to the damage caused by these storms and is based on local damage assessments by FEMA. For information on disaster recovery, visit disasterassistance.gov.

The IRS is actively monitoring the situation and will provide additional relief if needed.

See also: 

Tax Relief for Victims of Severe Storms and Tornadoes in Oklahoma

Extra Time Granted for Tax-Exempt Bond Issuers Affected by Severe Storms and Tornados in Oklahoma

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Page Last Reviewed or Updated: 04-Sep-2013

The How To Fill Out A 1040ez Form

How to fill out a 1040ez form Publication 939 - Introductory Material Table of Contents What's New Future developments. How to fill out a 1040ez form IntroductionSimplified Method. How to fill out a 1040ez form Ordering forms and publications. How to fill out a 1040ez form Tax questions. How to fill out a 1040ez form Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). How to fill out a 1040ez form For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. How to fill out a 1040ez form Future developments. How to fill out a 1040ez form For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. How to fill out a 1040ez form IRS. How to fill out a 1040ez form gov/pub939. How to fill out a 1040ez form Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. How to fill out a 1040ez form Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. How to fill out a 1040ez form What is the General Rule. How to fill out a 1040ez form   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. How to fill out a 1040ez form The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. How to fill out a 1040ez form Who must use the General Rule. How to fill out a 1040ez form   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. How to fill out a 1040ez form If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. How to fill out a 1040ez form This choice is irrevocable and applied to all later annuity payments. How to fill out a 1040ez form The following are qualified plans. How to fill out a 1040ez form A qualified employee plan. How to fill out a 1040ez form A qualified employee annuity. How to fill out a 1040ez form A tax-sheltered annuity (TSA) plan or contract. How to fill out a 1040ez form Simplified Method. How to fill out a 1040ez form   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. How to fill out a 1040ez form This method is described in Publication 575, Pension and Annuity Income. How to fill out a 1040ez form   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. How to fill out a 1040ez form Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). How to fill out a 1040ez form For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. How to fill out a 1040ez form Topics not covered in this publication. How to fill out a 1040ez form   Certain topics related to pensions and annuities are not covered in this publication. How to fill out a 1040ez form They include: Simplified Method. How to fill out a 1040ez form This method is covered in Publication 575. How to fill out a 1040ez form That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). How to fill out a 1040ez form Individual retirement arrangements (IRAs). How to fill out a 1040ez form Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). How to fill out a 1040ez form Life insurance payments. How to fill out a 1040ez form If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. How to fill out a 1040ez form Help from IRS. How to fill out a 1040ez form   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. How to fill out a 1040ez form For information on this service, see Requesting a Ruling on Taxation of Annuity , later. How to fill out a 1040ez form Comments and suggestions. How to fill out a 1040ez form   We welcome your comments about this publication and your suggestions for future editions. How to fill out a 1040ez form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to fill out a 1040ez form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to fill out a 1040ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to fill out a 1040ez form   You can send your comments from www. How to fill out a 1040ez form irs. How to fill out a 1040ez form gov/formspubs/. How to fill out a 1040ez form Click on “More Information” and then on “Comment on Tax Forms and Publications”. How to fill out a 1040ez form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to fill out a 1040ez form Ordering forms and publications. How to fill out a 1040ez form   Visit www. How to fill out a 1040ez form irs. How to fill out a 1040ez form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to fill out a 1040ez form Internal Revenue Service 1201 N. How to fill out a 1040ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to fill out a 1040ez form   If you have a tax question, check the information available on IRS. How to fill out a 1040ez form gov or call 1-800-829-1040. How to fill out a 1040ez form We cannot answer tax questions sent to either of the above addresses. How to fill out a 1040ez form Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. How to fill out a 1040ez form S. How to fill out a 1040ez form Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How to fill out a 1040ez form See How To Get Tax Help near the end of this publication for information about getting these publications and forms. How to fill out a 1040ez form Prev  Up  Next   Home   More Online Publications