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Hrblock com 3. Hrblock com   Limit on Annual Additions Table of Contents Ministers and church employees. Hrblock com Includible Compensation for Your Most Recent Year of ServiceMost Recent Year of Service Includible Compensation The first component of MAC is the limit on annual additions. Hrblock com This is a limit on the total contributions (elective deferrals, nonelective contributions, and after-tax contributions) that can be made to your 403(b) account. Hrblock com The limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or 100% of your includible compensation for your most recent year of service. Hrblock com More than one 403(b) account. Hrblock com If you contributed to more than one 403(b) account, you must combine the contributions made to all 403(b) accounts on your behalf by your employer. Hrblock com Ministers and church employees. Hrblock com   If you are a minister or a church employee, you may be able to increase your limit on annual additions or use different rules when figuring your limit on annual additions. Hrblock com For more information, see chapter 5. Hrblock com Participation in a qualified plan. Hrblock com If you participated in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pensions of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. Hrblock com You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions. Hrblock com Includible Compensation for Your Most Recent Year of Service Definition. Hrblock com   Generally, includible compensation for your most recent year of service is the amount of taxable wages and benefits you received from the employer that maintained a 403(b) account for your benefit during your most recent year of service. Hrblock com When figuring your includible compensation for your most recent year of service, keep in mind that your most recent year of service may not be the same as your employer's most recent annual work period. Hrblock com This can happen if your tax year is not the same as your employer's annual work period. Hrblock com When figuring includible compensation for your most recent year of service, do not mix compensation or service of one employer with compensation or service of another employer. Hrblock com Most Recent Year of Service Your most recent year of service is your last full year of service, ending on the last day of your tax year that you worked for the employer that maintained a 403(b) account on your behalf. Hrblock com Tax year different from employer's annual work period. Hrblock com   If your tax year is not the same as your employer's annual work period, your most recent year of service is made up of parts of at least two of your employer's annual work periods. Hrblock com Example. Hrblock com A professor who reports her income on a calendar-year basis is employed on a full-time basis by a university that operates on an academic year (October through May). Hrblock com To figure her includible compensation for 2013, the professor's most recent year of service is her service from January through May 2013 and from October through December 2013. Hrblock com Figuring Your Most Recent Year of Service To figure your most recent year of service, begin by determining what is a full year of service for your position. Hrblock com A full year of service is equal to full-time employment for your employer's annual work period. Hrblock com After identifying a full year of service, begin counting the service you have provided for your employer starting with the service provided in the current year. Hrblock com Part-time or employed only part of the year. Hrblock com   If you are a part-time or a full-time employee who is employed for only part of the year, your most recent year of service is your service this year and your service for as many previous years as is necessary to total 1 full year of service. Hrblock com To determine your most recent year of service, add the following periods of service: Your service during the year for which you are figuring the limit on annual additions, and Your service during your preceding tax years until the total service equals 1 year of service or you have figured all of your service with the employer. Hrblock com Example. Hrblock com You were employed on a full-time basis from July through December 2011 (1/2 year of service), July through December 2012 (1/2 year of service), and October through December 2013 (1/4 year of service). Hrblock com Your most recent year of service for computing your limit on annual additions for 2013 is the total of your service during 2013 (1/4 year of service), your service during 2012 (1/2 year of service), and your service during the months October through December 2011 (1/4 year of service). Hrblock com Not yet employed for 1 year. Hrblock com   If, at the close of the year, you have not yet worked for your employer for 1 year (including time you worked for the same employer in all earlier years), use the period of time you have worked for the employer as your most recent year of service. Hrblock com Includible Compensation After identifying your most recent year of service, the next step is to identify the includible compensation associated with that full year of service. Hrblock com Includible compensation is not the same as income included on your tax return. Hrblock com Compensation is a combination of income and benefits received in exchange for services provided to your employer. Hrblock com Generally, includible compensation is the amount of income and benefits: Received from the employer who maintains your 403(b) account, and Must be included in your income. Hrblock com Includible compensation includes the following amounts. Hrblock com Elective deferrals (employer's contributions made on your behalf under a salary reduction agreement). Hrblock com Amounts contributed or deferred by your employer under a section 125 cafeteria plan. Hrblock com Amounts contributed or deferred, at the election of the employee, under an eligible section 457 nonqualified deferred compensation plan (state or local government or tax-exempt organization plan). Hrblock com  Note. Hrblock com For information about treating elective deferrals under section 457 plans as Roth contributions, see Publication 575. Hrblock com Wages, salaries, and fees for personal services earned with the employer maintaining your 403(b) account. Hrblock com Income otherwise excluded under the foreign earned income exclusion. Hrblock com Pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan. Hrblock com Includible compensation does not include the following items. Hrblock com Your employer's contributions to your 403(b) account. Hrblock com Compensation earned while your employer was not an eligible employer. Hrblock com Your employer's contributions to a qualified plan that: Are on your behalf, and Are excludable from income. Hrblock com The cost of incidental life insurance. Hrblock com See Cost of Incidental Life Insurance, later. Hrblock com If you are a church employee or a foreign missionary, figure includible compensation using the rules explained in chapter 5. Hrblock com Contributions after retirement. Hrblock com   Nonelective contributions may be made for an employee for up to 5 years after retirement. Hrblock com These contributions would be based on includible compensation for the last year of service before retirement. Hrblock com Cost of Incidental Life Insurance Includible compensation does not include the cost of incidental life insurance. Hrblock com If all of your 403(b) accounts invest only in mutual funds, then you have no incidental life insurance. Hrblock com If you have an annuity contract, a portion of the cost of that contract may be for incidental life insurance. Hrblock com If so, the cost of the insurance is taxable to you in the year contributed and is considered part of your basis when distributed. Hrblock com Your employer will include the cost of your insurance as taxable wages in box 1 of Form W-2. Hrblock com Not all annuity contracts include life insurance. Hrblock com Contact your plan administrator to determine if your contract includes incidental life insurance. Hrblock com If it does, you will need to figure the cost of life insurance each year the policy is in effect. Hrblock com Figuring the cost of incidental life insurance. Hrblock com If you have determined that part of the cost of your annuity contract is for an incidental life insurance premium, you will need to determine the amount of the premium and subtract it from your includible compensation. Hrblock com To determine the amount of the life insurance premiums, you will need to know the following information. Hrblock com The value of your life insurance contract, which is the amount payable upon your death. Hrblock com The cash value of your life insurance contract at the end of the tax year. Hrblock com Your age on your birthday nearest the beginning of the policy year. Hrblock com Your current life insurance protection under an ordinary retirement income life insurance policy, which is the amount payable upon your death minus the cash value of the contract at the end of the year. Hrblock com You can use Worksheet A, in chapter 9, to determine the cost of your incidental life insurance. Hrblock com Example. Hrblock com Your new contract provides that your beneficiary will receive $10,000 if you should die before retirement. Hrblock com Your cash value in the contract at the end of the first year is zero. Hrblock com Your current life insurance protection for the first year is $10,000 ($10,000 − 0). Hrblock com The cash value in the contract at the end of year two is $1,000, and the current life insurance protection for the second year is $9,000 ($10,000 – $1,000). Hrblock com The 1-year cost of the protection can be calculated by using Figure 3-1, Table of One-Year Term Premiums for $1,000 Life Insurance Protection . Hrblock com The premium rate is determined based on your age on your birthday nearest the beginning of the policy year. Hrblock com Figure 3-1. Hrblock com Table of One-Year Term Premiums for $1,000 Life Insurance Protection Age Cost   Age Cost   Age Cost 0 $0. Hrblock com 70   35 $0. Hrblock com 99   70 $20. Hrblock com 62 1 0. Hrblock com 41   36 1. Hrblock com 01   71 22. Hrblock com 72 2 0. Hrblock com 27   37 1. Hrblock com 04   72 25. Hrblock com 07 3 0. Hrblock com 19   38 1. Hrblock com 06   73 27. Hrblock com 57 4 0. Hrblock com 13   39 1. Hrblock com 07   74 30. Hrblock com 18 5 0. Hrblock com 13   40 1. Hrblock com 10   75 33. Hrblock com 05 6 0. Hrblock com 14   41 1. Hrblock com 13   76 36. Hrblock com 33 7 0. Hrblock com 15   42 1. Hrblock com 20   77 40. Hrblock com 17 8 0. Hrblock com 16   43 1. Hrblock com 29   78 44. Hrblock com 33 9 0. Hrblock com 16   44 1. Hrblock com 40   79 49. Hrblock com 23 10 0. Hrblock com 16   45 1. Hrblock com 53   80 54. Hrblock com 56 11 0. Hrblock com 19   46 1. Hrblock com 67   81 60. Hrblock com 51 12 0. Hrblock com 24   47 1. Hrblock com 83   82 66. Hrblock com 74 13 0. Hrblock com 28   48 1. Hrblock com 98   83 73. Hrblock com 07 14 0. Hrblock com 33   49 2. Hrblock com 13   84 80. Hrblock com 35 15 0. Hrblock com 38   50 2. Hrblock com 30   85 88. Hrblock com 76 16 0. Hrblock com 52   51 2. Hrblock com 52   86 99. Hrblock com 16 17 0. Hrblock com 57   52 2. Hrblock com 81   87 110. Hrblock com 40 18 0. Hrblock com 59   53 3. Hrblock com 20   88 121. Hrblock com 85 19 0. Hrblock com 61   54 3. Hrblock com 65   89 133. Hrblock com 40 20 0. Hrblock com 62   55 4. Hrblock com 15   90 144. Hrblock com 30 21 0. Hrblock com 62   56 4. Hrblock com 68   91 155. Hrblock com 80 22 0. Hrblock com 64   57 5. Hrblock com 20   92 168. Hrblock com 75 23 0. Hrblock com 66   58 5. Hrblock com 66   93 186. Hrblock com 44 24 0. Hrblock com 68   59 6. Hrblock com 06   94 206. Hrblock com 70 25 0. Hrblock com 71   60 6. Hrblock com 51   95 228. Hrblock com 35 26 0. Hrblock com 73   61 7. Hrblock com 11   96 250. Hrblock com 01 27 0. Hrblock com 76   62 7. Hrblock com 96   97 265. Hrblock com 09 28 0. Hrblock com 80   63 9. Hrblock com 08   98 270. Hrblock com 11 29 0. Hrblock com 83   64 10. Hrblock com 41   99 281. Hrblock com 05 30 0. Hrblock com 87   65 11. Hrblock com 90       31 0. Hrblock com 90   66 13. Hrblock com 51       32 0. Hrblock com 93   67 15. Hrblock com 20       33 0. Hrblock com 96   68 16. Hrblock com 92       34 0. Hrblock com 98   69 18. Hrblock com 70                       If the current published premium rates per $1,000 of insurance protection charged by an insurer for individual 1-year term life insurance premiums available to all standard risks are lower than those in the preceding table, you can use the lower rates for figuring the cost of insurance in connection with individual policies issued by the same insurer. Hrblock com Example 1. Hrblock com Lynne Green, age 44, and her employer enter into a 403(b) plan that will provide her with a $500 a month annuity upon retirement at age 65. Hrblock com The agreement also provides that if she should die before retirement, her beneficiary will receive the greater of $20,000 or the cash surrender value in the life insurance contract. Hrblock com Using the facts presented we can determine the cost of Lynne's life insurance protection as shown in Table 3-1. Hrblock com Lynne's employer has included $28 for the cost of the life insurance protection in her current year's income. Hrblock com When figuring her includible compensation for this year, Lynne will subtract $28. Hrblock com Table 3-1. Hrblock com Worksheet A. Hrblock com Cost of Incidental Life Insurance Note. Hrblock com Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Hrblock com This amount will be used to figure includible compensation for your most recent year of service. Hrblock com 1. Hrblock com Enter the value of the contract (amount payable upon your death) 1. Hrblock com $20,000. Hrblock com 00 2. Hrblock com Enter the cash value in the contract at the end of the year 2. Hrblock com 0. Hrblock com 00 3. Hrblock com Subtract line 2 from line 1. Hrblock com This is the value of your current life insurance protection 3. Hrblock com $20,000. Hrblock com 00 4. Hrblock com Enter your age on your birthday nearest the beginning of the policy year 4. Hrblock com 44 5. Hrblock com Enter the 1-year term premium for $1,000 of life insurance based on your age. Hrblock com (From Figure 3-1) 5. Hrblock com $1. Hrblock com 40 6. Hrblock com Divide line 3 by $1,000 6. Hrblock com 20 7. Hrblock com Multiply line 6 by line 5. Hrblock com This is the cost of your incidental life insurance 7. Hrblock com $28. Hrblock com 00 Example 2. Hrblock com Lynne's cash value in the contract at the end of the second year is $1,000. Hrblock com In year two, the cost of Lynne's life insurance is calculated as shown in Table 3-2. Hrblock com In year two, Lynne's employer will include $29. Hrblock com 07 in her current year's income. Hrblock com Lynne will subtract this amount when figuring her includible compensation. Hrblock com Table 3-2. Hrblock com Worksheet A. Hrblock com Cost of Incidental Life Insurance Note. Hrblock com Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Hrblock com This amount will be used to figure includible compensation for your most recent year of service. Hrblock com 1. Hrblock com Enter the value of the contract (amount payable upon your death) 1. Hrblock com $20,000. Hrblock com 00 2. Hrblock com Enter the cash value in the contract at the end of the year 2. Hrblock com $1,000. Hrblock com 00 3. Hrblock com Subtract line 2 from line 1. Hrblock com This is the value of your current life insurance protection 3. Hrblock com $19,000. Hrblock com 00 4. Hrblock com Enter your age on your birthday nearest the beginning of the policy year 4. Hrblock com 45 5. Hrblock com Enter the 1-year term premium for $1,000 of life insurance based on your age. Hrblock com (From Figure 3-1) 5. Hrblock com $1. Hrblock com 53 6. Hrblock com Divide line 3 by $1,000 6. Hrblock com 19 7. Hrblock com Multiply line 6 by line 5. Hrblock com This is the cost of your incidental life insurance 7. Hrblock com $29. Hrblock com 07 Figuring Includible Compensation for Your Most Recent Year of Service You can use Worksheet B in chapter 9 to determine your includible compensation for your most recent year of service. Hrblock com Example. Hrblock com Floyd has been periodically working full-time for a local hospital since September 2011. Hrblock com He needs to figure his limit on annual additions for 2014. Hrblock com The hospital's normal annual work period for employees in Floyd's general type of work runs from January to December. Hrblock com During the periods that Floyd was employed with the hospital, the hospital has always been eligible to provide a 403(b) plan to employees. Hrblock com Additionally, the hospital has never provided the employees with a 457 deferred compensation plan, a transportation fringe benefit plan, or a cafeteria plan. Hrblock com Floyd has never worked abroad and there is no life insurance provided under the plan. Hrblock com Table 3-3 shows the service Floyd provided to his employer, his compensation for the periods worked, his elective deferrals, and his taxable wages. Hrblock com Table 3-3. Hrblock com Floyd's Compensation Note. Hrblock com This table shows information Floyd will use to figure includible compensation for his most recent year of service. Hrblock com   Year Years of Service Taxable Wages Elective Deferrals 2014 6/12 of  a year $42,000 $2,000 2013 4/12 of  a year $16,000 $1,650 2012 4/12 of  a year $16,000 $1,650 Before Floyd can figure his limit on annual additions, he must figure includible compensation for his most recent year of service. Hrblock com Because Floyd is not planning to work the entire 2014 year, his most recent year of service will include the time he is planning to work in 2014 plus time he worked in the preceding 3 years until the time he worked for the hospital totals 1 year. Hrblock com If the total time he worked is less than 1 year, Floyd will treat it as if it were 1 year. Hrblock com He figures his most recent year of service shown in the following list. Hrblock com Time he will work in 2014 is 6/12 of a year. Hrblock com Time worked in 2013 is 4/12 of a year. Hrblock com All of this time will be used to determine Floyd's most recent year of service. Hrblock com Time worked in 2012 is 4/12 of a year. Hrblock com Floyd only needs 2 months of the 4 months he worked in 2012 to have enough time to total 1 full year. Hrblock com Because he needs only one-half of the actual time he worked, Floyd will use only one-half of his income earned during that period to calculate wages that will be used in figuring his includible compensation. Hrblock com Using the information provided in Table 3-3, wages for Floyd's most recent year of service are $66,000 ($42,000 + $16,000 + $8,000). Hrblock com His includible compensation for his most recent year of service is figured as shown in Table 3-4. Hrblock com After figuring his includible compensation, Floyd determines his limit on annual additions for 2014 to be $52,000, the lesser of his includible compensation, $70,475 (Table 3-4), and the maximum amount of $52,000. Hrblock com Table 3-4. Hrblock com Worksheet B. Hrblock com Includible Compensation for Your Most Recent Year of Service1 Note. Hrblock com Use this worksheet to figure includible compensation for your most recent year of service. Hrblock com 1. Hrblock com Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. Hrblock com $66,000 2. Hrblock com Enter elective deferrals excluded from your gross income for your most recent year of service2 2. Hrblock com 4,4753 3. Hrblock com Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. Hrblock com -0- 4. Hrblock com Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government, or of a tax-exempt organization) for your most recent year of service 4. Hrblock com -0- 5. Hrblock com Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. Hrblock com -0- 6. Hrblock com Enter your foreign earned income exclusion for your most recent year of service 6. Hrblock com -0- 7. Hrblock com Add lines 1, 2, 3, 4, 5, and 6 7. Hrblock com 70,475 8. Hrblock com Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. Hrblock com -0- 9. Hrblock com Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. Hrblock com -0- 10. Hrblock com Add lines 8 and 9 10. Hrblock com -0- 11. Hrblock com Subtract line 10 from line 7. Hrblock com This is your includible compensation for your most recent year of service 11. Hrblock com 70,475 1Use estimated amounts if figuring includible compensation before the end of the year. Hrblock com 2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. Hrblock com  3$4,475 ($2,000 + $1,650 + $825). Hrblock com Prev  Up  Next   Home   More Online Publications
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Hrblock com Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Hrblock com 20% withholding, Other withholding rules. Hrblock com 5-year rule, 5-year rule. Hrblock com , Death before required beginning date. Hrblock com 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. Hrblock com 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). Hrblock com , Modified AGI. Hrblock com (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Hrblock com Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Hrblock com Required minimum distributions, Distributions after the required beginning date. Hrblock com Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Hrblock com Annuity contracts, Annuity or endowment contracts. Hrblock com Borrowing on, Borrowing on an annuity contract. Hrblock com Distribution from insurance company, Annuity distributions from an insurance company. Hrblock com Distribution from IRA account, Distribution of an annuity contract from your IRA account. Hrblock com Early distributions, Annuity. Hrblock com Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Hrblock com Roth IRAs, Basis of distributed property. Hrblock com Traditional IRAs, Cost basis. Hrblock com Beginning date, required, Distributions after the required beginning date. Hrblock com Beneficiaries, IRA Beneficiaries, Death before required beginning date. Hrblock com Change of, Change of beneficiary. Hrblock com Death of beneficiary, Death of a beneficiary. Hrblock com Early distributions to, Beneficiary. Hrblock com Individual as, Beneficiary an individual. Hrblock com More than one, More than one beneficiary. Hrblock com , Multiple individual beneficiaries. Hrblock com Not an individual, Beneficiary not an individual. Hrblock com Roth IRAs, Distributions to beneficiaries. Hrblock com Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Hrblock com Bond purchase plans Rollovers from, Rollover from bond purchase plan. Hrblock com Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Hrblock com , Brokers' commissions. Hrblock com C Change in marital status, Change in marital status. Hrblock com Change of beneficiary, Change of beneficiary. Hrblock com Charitable distributions, qualified, Qualified charitable distributions. Hrblock com Collectibles, Investment in Collectibles, Collectibles. Hrblock com Community property, Community property laws. Hrblock com Compensation Alimony, Alimony and separate maintenance. Hrblock com Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Hrblock com Self-employment, Self-employment loss. Hrblock com Wages, salaries, etc. Hrblock com , Wages, salaries, etc. Hrblock com Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Hrblock com Contribution limits More than one IRA, More than one IRA. Hrblock com Contributions Designating the year, Designating year for which contribution is made. Hrblock com Distributions in same year as, Both contributions for 2013 and distributions in 2013. Hrblock com Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Hrblock com Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Hrblock com Qualified reservist repayments, Qualified reservist repayments. Hrblock com Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Hrblock com Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Hrblock com 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. Hrblock com To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Hrblock com D Death of beneficiary, Death of a beneficiary. Hrblock com 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. Hrblock com Defined contribution plans, Defined contribution plan. Hrblock com Disabilities, persons with Early distributions to, Disabled. Hrblock com Distributions After required beginning date, Distributions after the required beginning date. Hrblock com Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Hrblock com Delivered outside U. Hrblock com S. Hrblock com , IRA distributions delivered outside the United States. Hrblock com Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Hrblock com From individual retirement annuities, Distributions from individual retirement annuities. Hrblock com Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Hrblock com Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Hrblock com Qualified HSA funding, One-time qualified HSA funding distribution. Hrblock com Qualified reservist, Qualified reservist distributions. Hrblock com 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. Hrblock com SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Hrblock com Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Hrblock com (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Hrblock com Disability exception, Disabled. Hrblock com First-time homebuyers, exception, First home. Hrblock com Higher education expenses, exception, Higher education expenses. Hrblock com Medical insurance, exception, Medical insurance. Hrblock com 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. Hrblock com Education expenses, Higher education expenses. Hrblock com Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Hrblock com 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. Hrblock com Defined contribution plans, Defined contribution plan. Hrblock com Effect of modified AGI on deduction (Table 1-2), Table 1-2. Hrblock com 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. Hrblock com Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Hrblock com Deduction for inherited IRAs, Federal estate tax deduction. Hrblock com Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Hrblock com Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Hrblock com Deducted in earlier year, Excess contribution deducted in an earlier year. Hrblock com Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Hrblock com Recharacterizing, Recharacterizing excess contributions. Hrblock com 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. Hrblock com Federal judges, Federal judges. Hrblock com Fiduciaries Prohibited transactions, Fiduciary. Hrblock com Filing before IRA contribution is made, Filing before a contribution is made. Hrblock com Filing status, Filing Status Deduction phaseout and, Filing status. Hrblock com Firefighters, volunteer, Volunteer firefighters. Hrblock com First-time homebuyers, First home. Hrblock com Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Hrblock com , Form 1040NR. Hrblock com Form 1040A Modified AGI calculation from, Form 1040A. Hrblock com Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Hrblock com Letter codes used on, Letter codes. Hrblock com Number codes used on, Number codes. Hrblock com Withdrawal of excess contribution, Form 1099-R. Hrblock com Form 5329, Additional 10% tax, Reporting the tax. Hrblock com , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Hrblock com Form 8606, Form 8606. Hrblock com , Form 8606. Hrblock com , Reporting your nontaxable distribution on Form 8606. Hrblock com , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Hrblock com Form 8880, How to figure and report the credit. Hrblock com Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Hrblock com Frozen deposits, Frozen deposit. Hrblock com Full-time student Retirement savings contributions credit, Full-time student. Hrblock com H Help (see Tax help) Higher education expenses, Higher education expenses. Hrblock com How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Hrblock com HSA funding distributions, qualified, One-time qualified HSA funding distribution. Hrblock com I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Hrblock com Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Hrblock com 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. Hrblock com Inherited IRAs, What if You Inherit an IRA?, More information. Hrblock com Rollovers, Inherited IRAs. Hrblock com Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Hrblock com Exception, Exception. Hrblock com K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Hrblock com Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Hrblock com L Last-in first-out rule, Last-in first-out rule. Hrblock com Life expectancy, Life expectancy. Hrblock com Life insurance, Life insurance contract. Hrblock com Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Hrblock com Matching contributions (SIMPLE), Matching contributions. Hrblock com Medical expenses, unreimbursed, Unreimbursed medical expenses. Hrblock com Medical insurance, Medical insurance. Hrblock com 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. Hrblock com Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Hrblock com Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Hrblock com Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Hrblock com Effect on contribution amount (Table 2-1), Table 2-1. Hrblock com Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Hrblock com More than one IRA, More than one IRA. Hrblock com Recharacterization, More than one IRA. Hrblock com Required minimum distribution, More than one IRA. Hrblock com N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Hrblock com Failure to report, Failure to report nondeductible contributions. Hrblock com Overstatement penalty, Penalty for overstatement. Hrblock com Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Hrblock com Rollovers, Rollover notice. Hrblock com P Partial rollovers, Partial rollovers. Hrblock com , Partial rollover. Hrblock com Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Hrblock com Early distributions, Early Distributions, Nondeductible contributions. Hrblock com Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Hrblock com Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Hrblock com Failure to file Form 8606, Penalty for failure to file Form 8606. Hrblock com Overstatement of nondeductible contributions, Penalty for overstatement. Hrblock com Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Hrblock com 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. Hrblock com Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Hrblock com Taxes on, Taxes on prohibited transactions. Hrblock com Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Hrblock com Qualified domestic relations orders (QDROs), Qualified domestic relations order. Hrblock com 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. Hrblock com Receivership distributions, Receivership distributions. Hrblock com Recharacterization, Recharacterizations, More than one IRA. Hrblock com Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Hrblock com 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. Hrblock com Timing of, Timing. Hrblock com 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. Hrblock com Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Hrblock com From IRAs, Reporting rollovers from IRAs. Hrblock com Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Hrblock com Required beginning date, Distributions after the required beginning date. Hrblock com Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Hrblock com Distribution period, Distribution period. Hrblock com During lifetime, Distributions during your lifetime. Hrblock com 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. Hrblock com Installments allowed, Installments allowed. Hrblock com More than one IRA, More than one IRA. Hrblock com Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Hrblock com Reservists, Reservists. Hrblock com Qualified reservist distribution, Qualified reservist distributions. Hrblock com Qualified reservist repayments, Qualified reservist repayments. Hrblock com Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Hrblock com Rollovers, Rollovers, Reporting rollovers from employer plans. Hrblock com Airline payments, Rollover of Airline Payments Amount, Amount. Hrblock com Choosing an option (Table 1-5), Table 1-5. Hrblock com Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Hrblock com Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Hrblock com Direct rollover option, Direct rollover option. Hrblock com Extension of period, Extension of rollover period. Hrblock com From bond purchase plan, Rollover from bond purchase plan. Hrblock com 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. Hrblock com 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. Hrblock com Inherited IRAs, Inherited IRAs. Hrblock com Nonspouse beneficiary, Rollover by nonspouse beneficiary. Hrblock com Notice, Rollover notice. Hrblock com Partial, Partial rollovers. Hrblock com , Partial rollover. Hrblock com 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. Hrblock com Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Hrblock com To traditional IRA, Kinds of rollovers to a traditional IRA. Hrblock com Waiting period between, Waiting period between rollovers. Hrblock com , No waiting period between rollovers. Hrblock com 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. Hrblock com Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Hrblock com Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Hrblock com Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Hrblock com , Recharacterizing to a SEP IRA or SIMPLE IRA. Hrblock com , 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. Hrblock com Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Hrblock com 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. Hrblock com Income of, Self-employment income. Hrblock com SIMPLE plans, Self-employed individual. Hrblock com SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Hrblock com Separated taxpayers Filing status of, Lived apart from spouse. Hrblock com 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. Hrblock com SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Hrblock com Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Hrblock com 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. Hrblock com Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Hrblock com Self-employed persons, Self-employed individual. Hrblock com SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Hrblock com , Traditional IRA mistakenly moved to SIMPLE IRA. Hrblock com Two-year rule, Two-year rule. Hrblock com 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. Hrblock com Retirement savings contributions credit, Full-time student. Hrblock com Surviving spouse, Surviving spouse. Hrblock com , Surviving spouse. Hrblock com Rollovers by, Distributions received by a surviving spouse. Hrblock com T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Hrblock com 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. Hrblock com 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. Hrblock com Effect of Modified AGI on Roth IRA Contribution Rollover vs. Hrblock com direct payment to taxpayer (Table 1-5), Table 1-5. Hrblock com Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Hrblock com 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. Hrblock com Tax help, How To Get Tax Help Tax year, Tax year. Hrblock com Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Hrblock com Traditional IRAs, Traditional IRAs, Form 5329 not required. Hrblock com 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. Hrblock com To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Hrblock com Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Hrblock com 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. Hrblock com Loss of IRA status, Loss of IRA status. Hrblock com Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Hrblock com , Traditional IRA mistakenly moved to SIMPLE IRA. Hrblock com 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. Hrblock com 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. Hrblock com , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Hrblock com Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Hrblock com Trustees' fees, Trustees' fees. Hrblock com , Trustees' fees. Hrblock com Trusts As beneficiary, Trust as beneficiary. Hrblock com TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Hrblock com U Unreimbursed medical expenses, Unreimbursed medical expenses. Hrblock com V Volunteer firefighters, Volunteer firefighters. Hrblock com 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. Hrblock com Direct rollover option, Withholding. Hrblock com Eligible rollover distribution paid to taxpayer, Withholding requirement. Hrblock com Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Hrblock com 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. Hrblock com Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Hrblock com Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications