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Irs State Tax FormsIrs E File Form 48682013 1040ez InstructionsFiling Taxes When UnemployedFree Tax Filing Back TaxesHow To File An Amended ReturnFile Form 1040x FreeIrs Tax Filing1040x Forms Online1040 Ez Instructions 2013File My 2012 Tax ReturnForm 1040x OnlineCan I File 2012 Taxes In 2013Military Tax DeductionsHow To Amend 2012 Tax ReturnInstructions For Filing 1040ezWww Myfreetaxes Com UpstreetfreetaxIrs1040xI Need To Print A Free 1040x FormFile Tax ExtensionMinimum Earnings For Filing TaxesFile Past Years Tax Return1040ez Tax TableTurbotax 1040ezFree E File State Taxes OnlyFiling 1040ez Online1040ez InstructionDownload 1040ez Form1040 Tax Form 2011Filing 2012 Taxes For FreeFederal Tax Extension FormH & R Block Free Online TaxesIrs 1040x Amended ReturnNj Tax Form 1040xFree State Income Tax Form1040ez Tax Form And Booklet1040x 2010When Can I File My 2011 TaxesWhere To Get 2011 Tax FormsAmending Your Tax Return

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Irs1040 Publication 519 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. Irs1040 Tax questions. Irs1040 What's New Reminders Future Developments For the latest information about developments related to Publication 519, such as legislation enacted after it was published, go to www. Irs1040 irs. Irs1040 gov/pub519. Irs1040 Introduction For tax purposes, an alien is an individual who is not a U. Irs1040 S. Irs1040 citizen. Irs1040 Aliens are classified as nonresident aliens and resident aliens. Irs1040 This publication will help you determine your status and give you information you will need to file your U. Irs1040 S. Irs1040 tax return. Irs1040 Resident aliens generally are taxed on their worldwide income, the same as U. Irs1040 S. Irs1040 citizens. Irs1040 Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States. Irs1040 The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. Irs1040 Resident aliens are generally treated the same as U. Irs1040 S. Irs1040 citizens and can find more information in other IRS publications. Irs1040 Table A, Where To Find What You Need To Know About U. Irs1040 S. Irs1040 Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion. Irs1040 Answers to frequently asked questions are presented in the back of the publication. Irs1040 Table A. Irs1040 Where To Find What You Need To Know About U. Irs1040 S. Irs1040 Taxes Commonly Asked Questions Where To Find The Answer Am I a nonresident alien or resident alien? See chapter 1. Irs1040 Can I be a nonresident alien and a resident alien in the same year? See Dual-Status Aliens in chapter 1. Irs1040 See chapter 6. Irs1040 I am a resident alien and my spouse is a nonresident alien. Irs1040 Are there special rules for us? See Nonresident Spouse Treated as a Resident  in chapter 1. Irs1040 See Community Income in chapter 2. Irs1040 Is all my income subject to U. Irs1040 S. Irs1040 tax? See chapter 2. Irs1040 See chapter 3. Irs1040 Is my scholarship subject to U. Irs1040 S. Irs1040 tax? See Scholarship Grants, Prizes, and Awards in chapter 2. Irs1040 See Scholarship and Fellowship Grants in chapter 3. Irs1040 See chapter 9. Irs1040 What is the tax rate on my income subject to U. Irs1040 S. Irs1040 tax? See chapter 4. Irs1040 I moved to the United States this year. Irs1040 Can I deduct my moving expenses on my U. Irs1040 S. Irs1040 return? See Deductions in chapter 5. Irs1040 Can I claim exemptions for my spouse and children? See Exemptions in chapter 5. Irs1040 I pay income taxes to my home country. Irs1040 Can I get credit for these taxes on my U. Irs1040 S. Irs1040 tax return? See Tax Credits and Payments in chapter 5. Irs1040 What forms must I file and when and where do I file them? See chapter 7. Irs1040 How should I pay my U. Irs1040 S. Irs1040 income taxes? See chapter 8. Irs1040 Am I eligible for any benefits under a tax treaty? See Income Entitled to Tax Treaty Benefits in chapter 8. Irs1040 See chapter 9. Irs1040 Are employees of foreign governments and international organizations exempt from U. Irs1040 S. Irs1040 tax? See chapter 10. Irs1040 Is there anything special I have to do before leaving the United States? See chapter 11. Irs1040 See Expatriation Tax in chapter 4. Irs1040 Comments and suggestions. Irs1040   We welcome your comments about this publication and your suggestions for future editions. Irs1040   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs1040 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs1040   You can send us comments from www. Irs1040 irs. Irs1040 gov/formspubs/. Irs1040 Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs1040 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs1040 Ordering forms and publications. Irs1040   Visit www. Irs1040 irs. Irs1040 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Irs1040 Internal Revenue Service 1201 N. Irs1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs1040   If you have a tax question, check the information available on IRS. Irs1040 gov or call 1-800-829-1040. Irs1040 We cannot answer tax questions sent to either of the above addresses. Irs1040 What's New Personal exemption increased. Irs1040  For tax years beginning in 2013, the personal exemption amount is increased to $3,900. Irs1040 U. Irs1040 S. Irs1040 real property interest. Irs1040  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Irs1040 The provision has been extended through 2013. Irs1040 The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Irs1040 S. Irs1040 real property interest will continue to apply to any distribution from a RIC in 2013. Irs1040 Beginning in 2014 (unless extended by legislation), a RIC will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. Irs1040 See Qualified investment entities under U. Irs1040 S. Irs1040 Real Property Interest. Irs1040 Interest-related dividends and short-term capital gain dividends received from mutual funds. Irs1040  The exemption of tax on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Irs1040 These provisions have been extended through 2013. Irs1040 The exemption expires for amounts paid in tax years beginning after December 31, 2013 (unless extended by legislation). Irs1040 Multi-level marketing. Irs1040  Clarification regarding the characterization and source of income received from multi-level marketing companies by distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have recruited and sponsored (lower-tier distributors) is provided. Irs1040 See Multi-level marketing under Personal Services in chapter 2. Irs1040 Additional Medicare Tax. Irs1040  For 2013, you may be required to pay Additional Medicare Tax. Irs1040 Also, you may need to report Additional Medicare Tax withheld by your employer. Irs1040 For more information, see Additional Medicare Tax under Social Security and Medicare Taxes and Self-Employment Tax in chapter 8. Irs1040 For more information on Additional Medicare Tax, go to IRS. Irs1040 gov and enter “Additional Medicare Tax” in the search box. Irs1040 Reminders Refunds of certain withholding tax delayed. Irs1040  Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. Irs1040 Allow up to 6 months for these refunds to be issued. Irs1040 Third party designee. Irs1040  You can check the “Yes” box in the “Third Party Designee” area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. Irs1040 This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Irs1040 It also allows your designee to perform certain actions such as asking the IRS for copies of notices or transcripts related to your return. Irs1040 Also, the authorization can be revoked. Irs1040 See your income tax return instructions for details. Irs1040 Change of address. Irs1040 . Irs1040  If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. Irs1040 Photographs of missing children. Irs1040  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs1040 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs1040 Prev  Up  Next   Home   More Online Publications
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Irs1040 4. Irs1040   Limit on Elective Deferrals Table of Contents Excess elective deferrals. Irs1040 General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. Irs1040 This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. Irs1040 A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. Irs1040 You can enter into more than one salary reduction agreement during a year. Irs1040 More than one 403(b) account. Irs1040 If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. Irs1040 403(b) plan and another retirement plan. Irs1040 If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. Irs1040 The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. Irs1040 Roth contribution program. Irs1040   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. Irs1040 Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. Irs1040   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. Irs1040 For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. Irs1040 Excess elective deferrals. Irs1040   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. Irs1040 General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. Irs1040 This limit applies without regard to community property laws. Irs1040 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. Irs1040 If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. Irs1040 To determine whether you have 15 years of service with your employer, see Years of Service , next. Irs1040 Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. Irs1040 How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. Irs1040 You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. Irs1040 If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. Irs1040 Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. Irs1040 Figuring Your Years of Service Take the following rules into account when figuring your years of service. Irs1040 Status of employer. Irs1040   Your years of service include only periods during which your employer was a qualified employer. Irs1040 Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. Irs1040 Service with one employer. Irs1040   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. Irs1040 Church employee. Irs1040   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. Irs1040 For more information about church employees, see chapter 5. Irs1040 Self-employed ministers. Irs1040   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. Irs1040 Total years of service. Irs1040   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. Irs1040 Example. Irs1040 The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Irs1040 Marsha began working with ABC schools in September 2009. Irs1040 She has always worked full-time for each annual work period. Irs1040 At the end of 2013, Marsha had 4. Irs1040 5 years of service with ABC Public Schools, as shown in Table 4-1. Irs1040 Table 4-1. Irs1040 Marsha's Years of Service Note. Irs1040 This table shows how Marsha figures her years of service, as explained in the previous example. Irs1040 Year Period Worked Portion of Work Period Years of Service 2009 Sept. Irs1040 –Dec. Irs1040 . Irs1040 5 year . Irs1040 5 year 2010 Feb. Irs1040 –May . Irs1040 5 year 1 year Sept. Irs1040 –Dec. Irs1040 . Irs1040 5 year 2011 Feb. Irs1040 –May . Irs1040 5 year 1 year Sept. Irs1040 –Dec. Irs1040 . Irs1040 5 year 2012 Feb. Irs1040 –May . Irs1040 5 year 1 year Sept. Irs1040 –Dec. Irs1040 . Irs1040 5 year 2013 Feb. Irs1040 –May . Irs1040 5 year 1 year Sept. Irs1040 –Dec. Irs1040 . Irs1040 5 year Total years of service 4. Irs1040 5 years Full-time or part-time. Irs1040   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. Irs1040 When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. Irs1040 Employer's annual work period. Irs1040   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. Irs1040 Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. Irs1040 Note. Irs1040 You cannot accumulate more than 1 year of service in a 12-month period. Irs1040 Example. Irs1040 All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. Irs1040 Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Irs1040 Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. Irs1040 Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. Irs1040 In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. Irs1040 How to compare. Irs1040   You can use any method that reasonably and accurately reflects the amount of work required. Irs1040 For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. Irs1040   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. Irs1040 Example. Irs1040 An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. Irs1040   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. Irs1040 Full year of service. Irs1040   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. Irs1040 Example. Irs1040 If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. Irs1040 Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. Irs1040 Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. Irs1040 Full-time for part of the year. Irs1040   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Irs1040 The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Irs1040 Example. Irs1040 Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). Irs1040 The annual work period for the college is 8 months (February through May and July through October). Irs1040 Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. Irs1040 Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. Irs1040   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. Irs1040 The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Irs1040 Example. Irs1040 Vance teaches one course at a local medical school. Irs1040 He teaches 3 hours per week for two semesters. Irs1040 Other faculty members at the same school teach 9 hours per week for two semesters. Irs1040 The annual work period of the medical school is two semesters. Irs1040 An instructor teaching 9 hours a week for two semesters is considered a full-time employee. Irs1040 Given these facts, Vance has worked part-time for a full annual work period. Irs1040 Vance has completed 1/3 of a year of service, figured as shown below. Irs1040 Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. Irs1040   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. Irs1040   Figure the first fraction as though you had worked full-time for part of the annual work period. Irs1040 The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Irs1040 The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Irs1040   Figure the second fraction as though you had worked part-time for the entire annual work period. Irs1040 The fraction is as follows: The numerator (top number) is the number of hours or days you worked. Irs1040 The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Irs1040   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. Irs1040 Example. Irs1040 Maria, an attorney, teaches a course for one semester at a law school. Irs1040 She teaches 3 hours per week. Irs1040 The annual work period for teachers at the school is two semesters. Irs1040 All full-time instructors at the school are required to teach 12 hours per week. Irs1040 Based on these facts, Maria is employed part-time for part of the annual work period. Irs1040 Her year of service for this year is determined by multiplying two fractions. Irs1040 Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. Irs1040 Example Floyd has figured his limit on annual additions. Irs1040 The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. Irs1040 Figuring Floyd's limit on elective deferrals. Irs1040   Floyd has been employed with his current employer for less than 15 years. Irs1040 He is not eligible for the special 15-year increase. Irs1040 Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. Irs1040 Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. Irs1040 Additionally, Floyd's employer does not offer a Roth contribution program. Irs1040 Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. Irs1040 Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. Irs1040 Table 4-2. Irs1040 Worksheet 1. Irs1040 Maximum Amount Contributable (MAC) Note. Irs1040 Use this worksheet to figure your MAC. Irs1040 Part I. Irs1040 Limit on Annual Additions     1. Irs1040 Enter your includible compensation for your most recent year of service 1. Irs1040 $70,475 2. Irs1040 Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. Irs1040 52,000 3. Irs1040 Enter the lesser of line 1 or line 2. Irs1040 This is your limit on annual additions 3. Irs1040 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Irs1040     Part II. Irs1040 Limit on Elective Deferrals     4. Irs1040 Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Irs1040 17,500   Note. Irs1040 If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Irs1040 If not, enter zero (-0-) on line 16 and go to line 17. Irs1040     5. Irs1040 Amount per year of service 5. Irs1040 5,000 6. Irs1040 Enter your years of service 6. Irs1040   7. Irs1040 Multiply line 5 by line 6 7. Irs1040   8. Irs1040 Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Irs1040   9. Irs1040 Subtract line 8 from line 7. Irs1040 If zero or less, enter zero (-0-) 9. Irs1040   10. Irs1040 Maximum increase in limit for long service 10. Irs1040 15,000 11. Irs1040 Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Irs1040   12. Irs1040 Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Irs1040   13. Irs1040 Add lines 11 and 12 13. Irs1040   14. Irs1040 Subtract line 13 from line 10 14. Irs1040   15. Irs1040 Maximum additional contributions 15. Irs1040 3,000 16. Irs1040 Enter the least of lines 9, 14, or 15. Irs1040 This is your increase in the limit for long service 16. Irs1040 -0- 17. Irs1040 Add lines 4 and 16. Irs1040 This is your limit on elective deferrals 17. Irs1040 17,500   Part III. Irs1040 Maximum Amount Contributable     18. Irs1040 If you had only nonelective contributions, enter the amount from line 3. Irs1040 This is your MAC. Irs1040    If you had only elective deferrals, enter the lesser of lines 3 or 17. Irs1040 This is your MAC. Irs1040    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Irs1040 This is your MAC. Irs1040 (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Irs1040 ) 18. Irs1040 $17,500 Prev  Up  Next   Home   More Online Publications