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

How To Fill Out Form 1040ez

Back Taxes HelpE File 2011 Taxes LateIncome Tax ReturnHow Do I File Taxes On UnemploymentHow To File 2010 Taxes In 20121040ez Online FormFree Income Tax PreparationState Income Tax Filing1040How To File Taxes From 2009Can I File 2011 Taxes With TurbotaxFree H And R BlockTurbotax AmendFree State Tax FilingIrs Forms For 2012File 2013 State TaxesHow To File Tax Extension ElectronicallyHow To File A 1040x AmendmentBack TaxesTaxact 2011 FreeHrblock Free Tax ReturnInternal Revenue Service Tax Forms For 2011Www H&r BlockIrs Gov 1040ezElectronic File 1040ez1040 Amendment 2011Amended 1040xFederal Income Tax Form 1040ezFill State Taxes FreeTaxes For Military MembersWhat Is A 1040x1040nr CalculatorH&r Block Free Tax PrepFile LateOrder 2012 Tax Forms From Irs1040x 2009How Do You Amend Your TaxesState Tax Return Forms2011 Federal Tax FormAmend 2013 Tax Return

How To Fill Out Form 1040ez

How to fill out form 1040ez 6. How to fill out form 1040ez   How To Figure Cost of Goods Sold Table of Contents Introduction Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42Line 35 Inventory at Beginning of Year Line 36 Purchases Less Cost of Items Withdrawn for Personal Use Line 37 Cost of Labor Line 38 Materials and Supplies Line 39 Other Costs Line 40 Add Lines 35 through 39 Line 41 Inventory at End of Year Line 42 Cost of Goods Sold Introduction If you make or buy goods to sell, you can deduct the cost of goods sold from your gross receipts on Schedule C. How to fill out form 1040ez However, to determine these costs, you must value your inventory at the beginning and end of each tax year. How to fill out form 1040ez This chapter applies to you if you are a manufacturer, wholesaler, or retailer or if you are engaged in any business that makes, buys, or sells goods to produce income. How to fill out form 1040ez This chapter does not apply to a personal service business, such as the business of a doctor, lawyer, carpenter, or painter. How to fill out form 1040ez However, if you work in a personal service business and also sell or charge for the materials and supplies normally used in your business, this chapter applies to you. How to fill out form 1040ez If you must account for an inventory in your business, you must generally use an accrual method of accounting for your purchases and sales. How to fill out form 1040ez For more information, see chapter 2. How to fill out form 1040ez Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42 Figure your cost of goods sold by filling out lines 35 through 42 of Schedule C. How to fill out form 1040ez These lines are reproduced below and are explained in the discussion that follows. How to fill out form 1040ez 35 Inventory at beginning of year. How to fill out form 1040ez If different from last year's closing inventory, attach explanation   36 Purchases less cost of items withdrawn for personal use   37 Cost of labor. How to fill out form 1040ez Do not include any amounts paid to yourself   38 Materials and supplies   39 Other costs   40 Add lines 35 through 39   41 Inventory at end of year   42 Cost of goods sold. How to fill out form 1040ez Subtract line 41 from line 40. How to fill out form 1040ez  Enter the result here and on line 4   Line 35 Inventory at Beginning of Year If you are a merchant, beginning inventory is the cost of merchandise on hand at the beginning of the year that you will sell to customers. How to fill out form 1040ez If you are a manufacturer or producer, it includes the total cost of raw materials, work in process, finished goods, and materials and supplies used in manufacturing the goods (see Inventories in chapter 2). How to fill out form 1040ez Opening inventory usually will be identical to the closing inventory of the year before. How to fill out form 1040ez You must explain any difference in a schedule attached to your return. How to fill out form 1040ez Donation of inventory. How to fill out form 1040ez   If you contribute inventory (property that you sell in the course of your business), the amount you can claim as a contribution deduction is the smaller of its fair market value on the day you contributed it or its basis. How to fill out form 1040ez The basis of donated inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. How to fill out form 1040ez You must remove the amount of your contribution deduction from your opening inventory. How to fill out form 1040ez It is not part of the cost of goods sold. How to fill out form 1040ez   If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. How to fill out form 1040ez Treat the inventory's cost as you would ordinarily treat it under your method of accounting. How to fill out form 1040ez For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. How to fill out form 1040ez   A special rule may apply to certain donations of food inventory. How to fill out form 1040ez See Publication 526, Charitable Contributions. How to fill out form 1040ez Example 1. How to fill out form 1040ez You are a calendar year taxpayer who uses an accrual method of accounting. How to fill out form 1040ez In 2013, you contributed property from inventory to a church. How to fill out form 1040ez It had a fair market value of $600. How to fill out form 1040ez The closing inventory at the end of 2012 properly included $400 of costs due to the acquisition of the property, and in 2012, you properly deducted $50 of administrative and other expenses attributable to the property as business expenses. How to fill out form 1040ez The charitable contribution allowed for 2013 is $400 ($600 − $200). How to fill out form 1040ez The $200 is the amount that would be ordinary income if you had sold the contributed inventory at fair market value on the date of the gift. How to fill out form 1040ez The cost of goods sold you use in determining gross income for 2013 must not include the $400. How to fill out form 1040ez You remove that amount from opening inventory for 2013. How to fill out form 1040ez Example 2. How to fill out form 1040ez If, in Example 1, you acquired the contributed property in 2013 at a cost of $400, you would include the $400 cost of the property in figuring the cost of goods sold for 2013 and deduct the $50 of administrative and other expenses attributable to the property for that year. How to fill out form 1040ez You would not be allowed any charitable contribution deduction for the contributed property. How to fill out form 1040ez Line 36 Purchases Less Cost of Items Withdrawn for Personal Use If you are a merchant, use the cost of all merchandise you bought for sale. How to fill out form 1040ez If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into a finished product. How to fill out form 1040ez Trade discounts. How to fill out form 1040ez   The differences between the stated prices of articles and the actual prices you pay for them are called trade discounts. How to fill out form 1040ez You must use the prices you pay (not the stated prices) in figuring your cost of purchases. How to fill out form 1040ez Do not show the discount amount separately as an item in gross income. How to fill out form 1040ez   An automobile dealer must record the cost of a car in inventory reduced by any manufacturer's rebate that represents a trade discount. How to fill out form 1040ez Cash discounts. How to fill out form 1040ez   Cash discounts are amounts your suppliers let you deduct from your purchase invoices for prompt payments. How to fill out form 1040ez There are two methods of accounting for cash discounts. How to fill out form 1040ez You can either credit them to a separate discount account or deduct them from total purchases for the year. How to fill out form 1040ez Whichever method you use, you must be consistent. How to fill out form 1040ez If you want to change your method of figuring inventory cost, you must file Form 3115, Application for Change in Accounting Method. How to fill out form 1040ez For more information, see Change in Accounting Method in chapter 2. How to fill out form 1040ez   If you credit cash discounts to a separate account, you must include this credit balance in your business income at the end of the tax year. How to fill out form 1040ez If you use this method, do not reduce your cost of goods sold by the cash discounts. How to fill out form 1040ez Purchase returns and allowances. How to fill out form 1040ez   You must deduct all returns and allowances from your total purchases during the year. How to fill out form 1040ez Merchandise withdrawn from sale. How to fill out form 1040ez   If you withdraw merchandise for your personal or family use, you must exclude this cost from the total amount of merchandise you bought for sale. How to fill out form 1040ez Do this by crediting the purchases or sales account with the cost of merchandise you withdraw for personal use. How to fill out form 1040ez You must also charge the amount to your drawing account. How to fill out form 1040ez   A drawing account is a separate account you should keep to record the business income you withdraw to pay for personal and family expenses. How to fill out form 1040ez As stated above, you also use it to record withdrawals of merchandise for personal or family use. How to fill out form 1040ez This account is also known as a “withdrawals account” or “personal account. How to fill out form 1040ez ” Line 37 Cost of Labor Labor costs are usually an element of cost of goods sold only in a manufacturing or mining business. How to fill out form 1040ez Small merchandisers (wholesalers, retailers, etc. How to fill out form 1040ez ) usually do not have labor costs that can properly be charged to cost of goods sold. How to fill out form 1040ez In a manufacturing business, labor costs properly allocable to the cost of goods sold include both the direct and indirect labor used in fabricating the raw material into a finished, saleable product. How to fill out form 1040ez Direct labor. How to fill out form 1040ez   Direct labor costs are the wages you pay to those employees who spend all their time working directly on the product being manufactured. How to fill out form 1040ez They also include a part of the wages you pay to employees who work directly on the product part time if you can determine that part of their wages. How to fill out form 1040ez Indirect labor. How to fill out form 1040ez   Indirect labor costs are the wages you pay to employees who perform a general factory function that does not have any immediate or direct connection with making the saleable product, but that is a necessary part of the manufacturing process. How to fill out form 1040ez Other labor. How to fill out form 1040ez   Other labor costs not properly chargeable to the cost of goods sold can be deducted as selling or administrative expenses. How to fill out form 1040ez Generally, the only kinds of labor costs properly chargeable to your cost of goods sold are the direct or indirect labor costs and certain other costs treated as overhead expenses properly charged to the manufacturing process, as discussed later under Line 39 Other Costs. How to fill out form 1040ez Line 38 Materials and Supplies Materials and supplies, such as hardware and chemicals, used in manufacturing goods are charged to cost of goods sold. How to fill out form 1040ez Those that are not used in the manufacturing process are treated as deferred charges. How to fill out form 1040ez You deduct them as a business expense when you use them. How to fill out form 1040ez Business expenses are discussed in chapter 8. How to fill out form 1040ez Line 39 Other Costs Examples of other costs incurred in a manufacturing or mining process that you charge to your cost of goods sold are as follows. How to fill out form 1040ez Containers. How to fill out form 1040ez   Containers and packages that are an integral part of the product manufactured are a part of your cost of goods sold. How to fill out form 1040ez If they are not an integral part of the manufactured product, their costs are shipping or selling expenses. How to fill out form 1040ez Freight-in. How to fill out form 1040ez   Freight-in, express-in, and cartage-in on raw materials, supplies you use in production, and merchandise you purchase for sale are all part of cost of goods sold. How to fill out form 1040ez Overhead expenses. How to fill out form 1040ez   Overhead expenses include expenses such as rent, heat, light, power, insurance, depreciation, taxes, maintenance, labor, and supervision. How to fill out form 1040ez The overhead expenses you have as direct and necessary expenses of the manufacturing operation are included in your cost of goods sold. How to fill out form 1040ez Line 40 Add Lines 35 through 39 The total of lines 35 through 39 equals the cost of the goods available for sale during the year. How to fill out form 1040ez Line 41 Inventory at End of Year Subtract the value of your closing inventory (including, as appropriate, the allocable parts of the cost of raw materials and supplies, direct labor, and overhead expenses) from line 40. How to fill out form 1040ez Inventory at the end of the year is also known as closing or ending inventory. How to fill out form 1040ez Your ending inventory will usually become the beginning inventory of your next tax year. How to fill out form 1040ez Line 42 Cost of Goods Sold When you subtract your closing inventory (inventory at the end of the year) from the cost of goods available for sale, the remainder is your cost of goods sold during the tax year. How to fill out form 1040ez Prev  Up  Next   Home   More Online Publications
Español

Contact the U.S. Congress and the White House

How to contact government officials.

Contact Your Representative in the U.S. Congress

You can send an e-mail to your elected officials using the websites for the U.S. House of Representatives or the U.S. Senate.  If you don’t know how to find the website of your Representative or Senator, here’s how to find it:

1. Identify Your Representatives in the U.S. Congress

2. Visit Your Representative's Website

Click the name of the elected official you want to contact.  This will take you to their website.

3. Type Your Message

Look for the “Contact” link on the website, and click on it to find a web form to send your message.

Back to Top

Contact a Member of Congress that Does Not Represent You

If you want to send a message to an official who does not represent you, you can:

  • Send a message to the Representative or Senator that represents you, and ask his or her office to forward it for you.
  • Go to the website for the member of Congress you wish to contact to find a postal address and mail a letter.
  • Call the United States Capitol switchboard at 1-202-224-3121.  The switchboard operator will connect you with the office you request.

Back to Top

Contact the White House

Visit the White House website to send questions, comments, or concerns, to the President or his staff.

Back to Top

The How To Fill Out Form 1040ez

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