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Late 2010 Taxes

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Late 2010 Taxes

Late 2010 taxes 6. Late 2010 taxes   Insurance Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Deductible PremiumsSelf-Employed Health Insurance Deduction Nondeductible Premiums Capitalized Premiums When To Deduct Premiums What's New Retiree drug subsidy. Late 2010 taxes  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). Late 2010 taxes For more information, see the retiree drug subsidy frequently asked questions on IRS. Late 2010 taxes gov. Late 2010 taxes Introduction You generally can deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. Late 2010 taxes However, you may have to capitalize certain insurance costs under the uniform capitalization rules. Late 2010 taxes For more information, see Capitalized Premiums , later. Late 2010 taxes Topics - This chapter discusses: Deductible premiums Nondeductible premiums Capitalized premiums When to deduct premiums Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 538 Accounting Periods and Methods 547 Casualties, Disasters, and Thefts Form (and Instructions) 1040 U. Late 2010 taxes S. Late 2010 taxes Individual Income Tax Return See chapter 12 for information about getting publications and forms. Late 2010 taxes Deductible Premiums You generally can deduct premiums you pay for the following kinds of insurance related to your trade or business. Late 2010 taxes Insurance that covers fire, storm, theft, accident, or similar losses. Late 2010 taxes Credit insurance that covers losses from business bad debts. Late 2010 taxes Group hospitalization and medical insurance for employees, including long-term care insurance. Late 2010 taxes If a partnership pays accident and health insurance premiums for its partners, it generally can deduct them as guaranteed payments to partners. Late 2010 taxes If an S corporation pays accident and health insurance premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages subject to federal income tax withholding. Late 2010 taxes See Publication 15-B. Late 2010 taxes Liability insurance. Late 2010 taxes Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. Late 2010 taxes Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. Late 2010 taxes If a partnership pays workers' compensation premiums for its partners, it generally can deduct them as guaranteed payments to partners. Late 2010 taxes If an S corporation pays workers' compensation premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages. Late 2010 taxes Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. Late 2010 taxes Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. Late 2010 taxes Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. Late 2010 taxes If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. Late 2010 taxes If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. Late 2010 taxes Life insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. Late 2010 taxes Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. Late 2010 taxes Self-Employed Health Insurance Deduction You may be able to deduct premiums paid for medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents. Late 2010 taxes The insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. Late 2010 taxes A child includes your son, daughter, stepchild, adopted child, or foster child. Late 2010 taxes A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Late 2010 taxes One of the following statements must be true. Late 2010 taxes You were self-employed and had a net profit for the year reported on Schedule C (Form 1040), Profit or Loss From Business; Schedule C-EZ (Form 1040), Net Profit From Business; or Schedule F (Form 1040), Profit or Loss From Farming. Late 2010 taxes You were a partner with net earnings from self-employment for the year reported on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Late 2010 taxes , box 14, code A. Late 2010 taxes You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. Late 2010 taxes You received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. Late 2010 taxes Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2, Wage and Tax Statement. Late 2010 taxes The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business. Late 2010 taxes For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual. Late 2010 taxes For partners, a policy can be either in the name of the partnership or in the name of the partner. Late 2010 taxes You can either pay the premiums yourself or your partnership can pay them and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. Late 2010 taxes However, if the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. Late 2010 taxes Otherwise, the insurance plan will not be considered to be established under your business. Late 2010 taxes For more-than-2% shareholders, a policy can be either in the name of the S corporation or in the name of the shareholder. Late 2010 taxes You can either pay the premiums yourself or your S corporation can pay them and report the premium amounts on Form W-2 as wages to be included in your gross income. Late 2010 taxes However, if the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you and report the premium amounts on Form W-2 as wages to be included in your gross income. Late 2010 taxes Otherwise, the insurance plan will not be considered to be established under your business. Late 2010 taxes Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Late 2010 taxes If you previously filed returns without using Medicare premiums to figure the deduction, you can file timely amended returns to refigure the deduction. Late 2010 taxes For more information, see Form 1040X, Amended U. Late 2010 taxes S. Late 2010 taxes Individual Income Tax Return. Late 2010 taxes Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction. Late 2010 taxes Take the deduction on Form 1040, line 29. Late 2010 taxes Qualified long-term care insurance. Late 2010 taxes   You can include premiums paid on a qualified long-term care insurance contract when figuring your deduction. Late 2010 taxes But, for each person covered, you can include only the smaller of the following amounts. Late 2010 taxes The amount paid for that person. Late 2010 taxes The amount shown below. Late 2010 taxes Use the person's age at the end of the tax year. Late 2010 taxes Age 40 or younger–$360 Age 41 to 50–$680 Age 51 to 60–$1,360 Age 61 to 70–$3,640 Age 71 or older–$4,550 Qualified long-term care insurance contract. Late 2010 taxes   A qualified long-term care insurance contract is an insurance contract that only provides coverage of qualified long-term care services. Late 2010 taxes The contract must meet all the following requirements. Late 2010 taxes It must be guaranteed renewable. Late 2010 taxes It must provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits. Late 2010 taxes It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed. Late 2010 taxes It generally must not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. Late 2010 taxes Qualified long-term care services. Late 2010 taxes   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and Maintenance or personal care services. Late 2010 taxes The services must be required by a chronically ill individual and prescribed by a licensed health care practitioner. Late 2010 taxes Worksheet 6-A. Late 2010 taxes Self-Employed Health Insurance Deduction Worksheet Note. Late 2010 taxes Use a separate worksheet for each trade or business under which an insurance plan is established. Late 2010 taxes 1. Late 2010 taxes Enter the total amount paid in 2013 for health insurance coverage established under your business for 2013 for you, your spouse, and your dependents. Late 2010 taxes Your insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. Late 2010 taxes But do not include the following. Late 2010 taxes   Amounts for any month you were eligible to participate in a health plan subsidized by your or your spouse's employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. Late 2010 taxes Any amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. Late 2010 taxes Any amounts you included on Form 8885, line 4. Late 2010 taxes Any qualified health insurance premiums you paid to “U. Late 2010 taxes S. Late 2010 taxes Treasury-HCTC. Late 2010 taxes ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. Late 2010 taxes Any payments for qualified long-term care insurance (see line 2) 1. Late 2010 taxes   2. Late 2010 taxes For coverage under a qualified long-term care insurance contract, enter for each person covered the smaller of the following amounts. Late 2010 taxes       a) Total payments made for that person during the year. Late 2010 taxes       b) The amount shown below. Late 2010 taxes Use the person's age at the end of the tax year. Late 2010 taxes         $360— if that person is age 40 or younger          $680— if age 41 to 50         $1,360— if age 51 to 60         $3,640— if age 61 to 70         $4,550— if age 71 or older         Do not include payments for any month you were eligible to participate in a long-term care insurance plan subsidized by your or your spouse’s employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. Late 2010 taxes If more than one person is covered, figure separately the amount to enter for each person. Late 2010 taxes Then enter the total of those amounts 2. Late 2010 taxes   3. Late 2010 taxes Add lines 1 and 2 3. Late 2010 taxes   4. Late 2010 taxes Enter your net profit* and any other earned income** from the trade or business under which the insurance plan is established. Late 2010 taxes Do not include Conservation Reserve Program payments exempt from self-employment tax. Late 2010 taxes If the business is an S corporation, skip to line 11 4. Late 2010 taxes   5. Late 2010 taxes Enter the total of all net profits* from: Schedule C (Form 1040), line 31; Schedule C-EZ (Form 1040), line 3; Schedule F (Form 1040), line 34; or Schedule K-1 (Form 1065), box 14, code A; plus any other income allocable to the profitable businesses. Late 2010 taxes Do not include Conservation Reserve Program payments exempt from self-employment tax. Late 2010 taxes See the Instructions for Schedule SE (Form 1040). Late 2010 taxes Do not include any net losses shown on these schedules. Late 2010 taxes 5. Late 2010 taxes   6. Late 2010 taxes Divide line 4 by line 5 6. Late 2010 taxes   7. Late 2010 taxes Multiply Form 1040, line 27, by the percentage on line 6 7. Late 2010 taxes   8. Late 2010 taxes Subtract line 7 from line 4 8. Late 2010 taxes   9. Late 2010 taxes Enter the amount, if any, from Form 1040, line 28, attributable to the same trade or business in which the insurance plan is established 9. Late 2010 taxes   10. Late 2010 taxes Subtract line 9 from line 8 10. Late 2010 taxes   11. Late 2010 taxes Enter your Medicare wages (Form W-2, box 5) from an S corporation in which you are a more-than-2% shareholder and in which the insurance plan is established 11. Late 2010 taxes   12. Late 2010 taxes Enter any amount from Form 2555, line 45, attributable to the amount entered on line 4 or 11 above, or any amount from Form 2555-EZ, line 18, attributable to the amount entered on line 11 above 12. Late 2010 taxes   13. Late 2010 taxes Subtract line 12 from line 10 or 11, whichever applies 13. Late 2010 taxes   14. Late 2010 taxes Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. Late 2010 taxes Do not include this amount when figuring any medical expense deduction on Schedule A (Form 1040). Late 2010 taxes 14. Late 2010 taxes   * If you used either optional method to figure your net earnings from self-employment from any business, do not enter your net profit from the business. Late 2010 taxes Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b. Late 2010 taxes * *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. Late 2010 taxes However, it does not include capital gain income. Late 2010 taxes Chronically ill individual. Late 2010 taxes   A chronically ill individual is a person who has been certified as one of the following. Late 2010 taxes An individual who has been unable, due to loss of functional capacity for at least 90 days, to perform at least two activities of daily living without substantial assistance from another individual. Late 2010 taxes Activities of daily living are eating, toileting, transferring (general mobility), bathing, dressing, and continence. Late 2010 taxes An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Late 2010 taxes The certification must have been made by a licensed health care practitioner within the previous 12 months. Late 2010 taxes Benefits received. Late 2010 taxes   For information on excluding benefits you receive from a long-term care contract from gross income, see Publication 525. Late 2010 taxes Other coverage. Late 2010 taxes   You cannot take the deduction for any month you were eligible to participate in any employer (including your spouse's) subsidized health plan at any time during that month, even if you did not actually participate. Late 2010 taxes In addition, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2013, do not use amounts paid for coverage for that month to figure the deduction. Late 2010 taxes   These rules are applied separately to plans that provide long-term care insurance and plans that do not provide long-term care insurance. Late 2010 taxes However, any medical insurance payments not deductible on Form 1040, line 29, can be included as medical expenses on Schedule A (Form 1040), Itemized Deductions, if you itemize deductions. Late 2010 taxes Effect on itemized deductions. Late 2010 taxes   Subtract the health insurance deduction from your medical insurance when figuring medical expenses on Schedule A (Form 1040) if you itemize deductions. Late 2010 taxes Effect on self-employment tax. Late 2010 taxes   For tax years beginning before or after 2010, you cannot subtract the self-employed health insurance deduction when figuring net earnings for your self-employment tax from the business under which the insurance plan is established, or considered to be established as discussed earlier. Late 2010 taxes For more information, see Schedule SE (Form 1040). Late 2010 taxes How to figure the deduction. Late 2010 taxes   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. Late 2010 taxes However, if any of the following apply, you must use Worksheet 6-A in this chapter. Late 2010 taxes You had more than one source of income subject to self-employment tax. Late 2010 taxes You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Late 2010 taxes You are using amounts paid for qualified long-term care insurance to figure the deduction. Late 2010 taxes If you are claiming the health coverage tax credit, complete Form 8885, Health Coverage Tax Credit, before you figure this deduction. Late 2010 taxes Health coverage tax credit. Late 2010 taxes   You may be able to take this credit only if you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient. Late 2010 taxes Use Form 8885 to figure the amount, if any, of this credit. Late 2010 taxes   When figuring the amount to enter on line 1 of Worksheet 6-A, do not include the following. Late 2010 taxes Any amounts you included on Form 8885, line 4. Late 2010 taxes Any qualified health insurance premiums you paid to “U. Late 2010 taxes S. Late 2010 taxes Treasury-HCTC. Late 2010 taxes ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Late 2010 taxes More than one health plan and business. Late 2010 taxes   If you have more than one health plan during the year and each plan is established under a different business, you must use separate worksheets (Worksheet 6-A) to figure each plan's net earnings limit. Late 2010 taxes Include the premium you paid under each plan on line 1 or line 2 of that separate worksheet and your net profit (or wages) from that business on line 4 (or line 11). Late 2010 taxes For a plan that provides long-term care insurance, the total of the amounts entered for each person on line 2 of all worksheets cannot be more than the appropriate limit shown on line 2 for that person. Late 2010 taxes Nondeductible Premiums You cannot deduct premiums on the following kinds of insurance. Late 2010 taxes Self-insurance reserve funds. Late 2010 taxes You cannot deduct amounts credited to a reserve set up for self-insurance. Late 2010 taxes This applies even if you cannot get business insurance coverage for certain business risks. Late 2010 taxes However, your actual losses may be deductible. Late 2010 taxes See Publication 547. Late 2010 taxes Loss of earnings. Late 2010 taxes You cannot deduct premiums for a policy that pays for lost earnings due to sickness or disability. Late 2010 taxes However, see the discussion on overhead insurance, item (8), under Deductible Premiums , earlier. Late 2010 taxes Certain life insurance and annuities. Late 2010 taxes For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. Late 2010 taxes You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. Late 2010 taxes A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. Late 2010 taxes For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. Late 2010 taxes The disallowance applies without regard to whom the policy covers. Late 2010 taxes Partners. Late 2010 taxes If, as a partner in a partnership, you take out an insurance policy on your own life and name your partners as beneficiaries to induce them to retain their investments in the partnership, you are considered a beneficiary. Late 2010 taxes You cannot deduct the insurance premiums. Late 2010 taxes Insurance to secure a loan. Late 2010 taxes If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. Late 2010 taxes Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. Late 2010 taxes In the event of death, the proceeds of the policy are generally not taxed as income even if they are used to liquidate the debt. Late 2010 taxes Capitalized Premiums Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Late 2010 taxes Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Late 2010 taxes You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Late 2010 taxes Indirect costs include premiums for insurance on your plant or facility, machinery, equipment, materials, property produced, or property acquired for resale. Late 2010 taxes Uniform capitalization rules. Late 2010 taxes   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Late 2010 taxes Produce real property or tangible personal property. Late 2010 taxes For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Late 2010 taxes Acquire property for resale. Late 2010 taxes However, these rules do not apply to the following property. Late 2010 taxes Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. Late 2010 taxes Property you produce if you meet either of the following conditions. Late 2010 taxes Your indirect costs of producing the property are $200,000 or less. Late 2010 taxes You use the cash method of accounting and do not account for inventories. Late 2010 taxes More information. Late 2010 taxes   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. Late 2010 taxes When To Deduct Premiums You can usually deduct insurance premiums in the tax year to which they apply. Late 2010 taxes Cash method. Late 2010 taxes   If you use the cash method of accounting, you generally deduct insurance premiums in the tax year you actually paid them, even if you incurred them in an earlier year. Late 2010 taxes However, see Prepayment , later. Late 2010 taxes Accrual method. Late 2010 taxes   If you use an accrual method of accounting, you cannot deduct insurance premiums before the tax year in which you incur a liability for them. Late 2010 taxes In addition, you cannot deduct insurance premiums before the tax year in which you actually pay them (unless the exception for recurring items applies). Late 2010 taxes For more information about the accrual method of accounting, see chapter 1. Late 2010 taxes For information about the exception for recurring items, see Publication 538. Late 2010 taxes Prepayment. Late 2010 taxes   You cannot deduct expenses in advance, even if you pay them in advance. Late 2010 taxes This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. Late 2010 taxes   Expenses such as insurance are generally allocable to a period of time. Late 2010 taxes You can deduct insurance expenses for the year to which they are allocable. Late 2010 taxes Example. Late 2010 taxes In 2013, you signed a 3-year insurance contract. Late 2010 taxes Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. Late 2010 taxes You can deduct in 2014 and 2015 the premium allocable to those years. Late 2010 taxes Dividends received. Late 2010 taxes   If you receive dividends from business insurance and you deducted the premiums in prior years, at least part of the dividends generally are income. Late 2010 taxes For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1 under How Much Can I Deduct. Late 2010 taxes Prev  Up  Next   Home   More Online Publications
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The Late 2010 Taxes

Late 2010 taxes Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Late 2010 taxes 20% withholding, Other withholding rules. Late 2010 taxes 5-year rule, 5-year rule. Late 2010 taxes , Death before required beginning date. Late 2010 taxes 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. Late 2010 taxes 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). Late 2010 taxes , Modified AGI. Late 2010 taxes (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Late 2010 taxes Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Late 2010 taxes Required minimum distributions, Distributions after the required beginning date. Late 2010 taxes Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Late 2010 taxes Annuity contracts, Annuity or endowment contracts. Late 2010 taxes Borrowing on, Borrowing on an annuity contract. Late 2010 taxes Distribution from insurance company, Annuity distributions from an insurance company. Late 2010 taxes Distribution from IRA account, Distribution of an annuity contract from your IRA account. Late 2010 taxes Early distributions, Annuity. Late 2010 taxes Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Late 2010 taxes Roth IRAs, Basis of distributed property. Late 2010 taxes Traditional IRAs, Cost basis. Late 2010 taxes Beginning date, required, Distributions after the required beginning date. Late 2010 taxes Beneficiaries, IRA Beneficiaries, Death before required beginning date. Late 2010 taxes Change of, Change of beneficiary. Late 2010 taxes Death of beneficiary, Death of a beneficiary. Late 2010 taxes Early distributions to, Beneficiary. Late 2010 taxes Individual as, Beneficiary an individual. Late 2010 taxes More than one, More than one beneficiary. Late 2010 taxes , Multiple individual beneficiaries. Late 2010 taxes Not an individual, Beneficiary not an individual. Late 2010 taxes Roth IRAs, Distributions to beneficiaries. Late 2010 taxes Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Late 2010 taxes Bond purchase plans Rollovers from, Rollover from bond purchase plan. Late 2010 taxes Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Late 2010 taxes , Brokers' commissions. Late 2010 taxes C Change in marital status, Change in marital status. Late 2010 taxes Change of beneficiary, Change of beneficiary. Late 2010 taxes Charitable distributions, qualified, Qualified charitable distributions. Late 2010 taxes Collectibles, Investment in Collectibles, Collectibles. Late 2010 taxes Community property, Community property laws. Late 2010 taxes Compensation Alimony, Alimony and separate maintenance. Late 2010 taxes Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Late 2010 taxes Self-employment, Self-employment loss. Late 2010 taxes Wages, salaries, etc. Late 2010 taxes , Wages, salaries, etc. Late 2010 taxes Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Late 2010 taxes Contribution limits More than one IRA, More than one IRA. Late 2010 taxes Contributions Designating the year, Designating year for which contribution is made. Late 2010 taxes Distributions in same year as, Both contributions for 2013 and distributions in 2013. Late 2010 taxes Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Late 2010 taxes Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Late 2010 taxes Qualified reservist repayments, Qualified reservist repayments. Late 2010 taxes Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Late 2010 taxes Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Late 2010 taxes 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. Late 2010 taxes To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Late 2010 taxes D Death of beneficiary, Death of a beneficiary. Late 2010 taxes 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. Late 2010 taxes Defined contribution plans, Defined contribution plan. Late 2010 taxes Disabilities, persons with Early distributions to, Disabled. Late 2010 taxes Distributions After required beginning date, Distributions after the required beginning date. Late 2010 taxes Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Late 2010 taxes Delivered outside U. Late 2010 taxes S. Late 2010 taxes , IRA distributions delivered outside the United States. Late 2010 taxes Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Late 2010 taxes From individual retirement annuities, Distributions from individual retirement annuities. Late 2010 taxes Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Late 2010 taxes Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Late 2010 taxes Qualified HSA funding, One-time qualified HSA funding distribution. Late 2010 taxes Qualified reservist, Qualified reservist distributions. Late 2010 taxes 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. Late 2010 taxes SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Late 2010 taxes Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Late 2010 taxes (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Late 2010 taxes Disability exception, Disabled. Late 2010 taxes First-time homebuyers, exception, First home. Late 2010 taxes Higher education expenses, exception, Higher education expenses. Late 2010 taxes Medical insurance, exception, Medical insurance. Late 2010 taxes 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. Late 2010 taxes Education expenses, Higher education expenses. Late 2010 taxes Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Late 2010 taxes 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. Late 2010 taxes Defined contribution plans, Defined contribution plan. Late 2010 taxes Effect of modified AGI on deduction (Table 1-2), Table 1-2. Late 2010 taxes 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. Late 2010 taxes Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Late 2010 taxes Deduction for inherited IRAs, Federal estate tax deduction. Late 2010 taxes Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Late 2010 taxes Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Late 2010 taxes Deducted in earlier year, Excess contribution deducted in an earlier year. Late 2010 taxes Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Late 2010 taxes Recharacterizing, Recharacterizing excess contributions. Late 2010 taxes 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. Late 2010 taxes Federal judges, Federal judges. Late 2010 taxes Fiduciaries Prohibited transactions, Fiduciary. Late 2010 taxes Filing before IRA contribution is made, Filing before a contribution is made. Late 2010 taxes Filing status, Filing Status Deduction phaseout and, Filing status. Late 2010 taxes Firefighters, volunteer, Volunteer firefighters. Late 2010 taxes First-time homebuyers, First home. Late 2010 taxes Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Late 2010 taxes , Form 1040NR. Late 2010 taxes Form 1040A Modified AGI calculation from, Form 1040A. Late 2010 taxes Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Late 2010 taxes Letter codes used on, Letter codes. Late 2010 taxes Number codes used on, Number codes. Late 2010 taxes Withdrawal of excess contribution, Form 1099-R. Late 2010 taxes Form 5329, Additional 10% tax, Reporting the tax. Late 2010 taxes , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Late 2010 taxes Form 8606, Form 8606. Late 2010 taxes , Form 8606. Late 2010 taxes , Reporting your nontaxable distribution on Form 8606. Late 2010 taxes , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Late 2010 taxes Form 8880, How to figure and report the credit. Late 2010 taxes Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Late 2010 taxes Frozen deposits, Frozen deposit. Late 2010 taxes Full-time student Retirement savings contributions credit, Full-time student. Late 2010 taxes H Help (see Tax help) Higher education expenses, Higher education expenses. Late 2010 taxes How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Late 2010 taxes HSA funding distributions, qualified, One-time qualified HSA funding distribution. Late 2010 taxes I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Late 2010 taxes Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Late 2010 taxes 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. Late 2010 taxes Inherited IRAs, What if You Inherit an IRA?, More information. Late 2010 taxes Rollovers, Inherited IRAs. Late 2010 taxes Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Late 2010 taxes Exception, Exception. Late 2010 taxes K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Late 2010 taxes Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Late 2010 taxes L Last-in first-out rule, Last-in first-out rule. Late 2010 taxes Life expectancy, Life expectancy. Late 2010 taxes Life insurance, Life insurance contract. Late 2010 taxes Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Late 2010 taxes Matching contributions (SIMPLE), Matching contributions. Late 2010 taxes Medical expenses, unreimbursed, Unreimbursed medical expenses. Late 2010 taxes Medical insurance, Medical insurance. Late 2010 taxes 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. Late 2010 taxes Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Late 2010 taxes Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Late 2010 taxes Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Late 2010 taxes Effect on contribution amount (Table 2-1), Table 2-1. Late 2010 taxes Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Late 2010 taxes More than one IRA, More than one IRA. Late 2010 taxes Recharacterization, More than one IRA. Late 2010 taxes Required minimum distribution, More than one IRA. Late 2010 taxes N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Late 2010 taxes Failure to report, Failure to report nondeductible contributions. Late 2010 taxes Overstatement penalty, Penalty for overstatement. Late 2010 taxes Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Late 2010 taxes Rollovers, Rollover notice. Late 2010 taxes P Partial rollovers, Partial rollovers. Late 2010 taxes , Partial rollover. Late 2010 taxes Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Late 2010 taxes Early distributions, Early Distributions, Nondeductible contributions. Late 2010 taxes Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Late 2010 taxes Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Late 2010 taxes Failure to file Form 8606, Penalty for failure to file Form 8606. Late 2010 taxes Overstatement of nondeductible contributions, Penalty for overstatement. Late 2010 taxes Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Late 2010 taxes 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. Late 2010 taxes Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Late 2010 taxes Taxes on, Taxes on prohibited transactions. Late 2010 taxes Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Late 2010 taxes Qualified domestic relations orders (QDROs), Qualified domestic relations order. Late 2010 taxes 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. Late 2010 taxes Receivership distributions, Receivership distributions. Late 2010 taxes Recharacterization, Recharacterizations, More than one IRA. Late 2010 taxes Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Late 2010 taxes 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. Late 2010 taxes Timing of, Timing. Late 2010 taxes 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. Late 2010 taxes Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Late 2010 taxes From IRAs, Reporting rollovers from IRAs. Late 2010 taxes Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Late 2010 taxes Required beginning date, Distributions after the required beginning date. Late 2010 taxes Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Late 2010 taxes Distribution period, Distribution period. Late 2010 taxes During lifetime, Distributions during your lifetime. Late 2010 taxes 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. Late 2010 taxes Installments allowed, Installments allowed. Late 2010 taxes More than one IRA, More than one IRA. Late 2010 taxes Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Late 2010 taxes Reservists, Reservists. Late 2010 taxes Qualified reservist distribution, Qualified reservist distributions. Late 2010 taxes Qualified reservist repayments, Qualified reservist repayments. Late 2010 taxes Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Late 2010 taxes Rollovers, Rollovers, Reporting rollovers from employer plans. Late 2010 taxes Airline payments, Rollover of Airline Payments Amount, Amount. Late 2010 taxes Choosing an option (Table 1-5), Table 1-5. Late 2010 taxes Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Late 2010 taxes Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Late 2010 taxes Direct rollover option, Direct rollover option. Late 2010 taxes Extension of period, Extension of rollover period. Late 2010 taxes From bond purchase plan, Rollover from bond purchase plan. Late 2010 taxes 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. Late 2010 taxes 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. Late 2010 taxes Inherited IRAs, Inherited IRAs. Late 2010 taxes Nonspouse beneficiary, Rollover by nonspouse beneficiary. Late 2010 taxes Notice, Rollover notice. Late 2010 taxes Partial, Partial rollovers. Late 2010 taxes , Partial rollover. Late 2010 taxes 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. Late 2010 taxes Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Late 2010 taxes To traditional IRA, Kinds of rollovers to a traditional IRA. Late 2010 taxes Waiting period between, Waiting period between rollovers. Late 2010 taxes , No waiting period between rollovers. Late 2010 taxes 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. Late 2010 taxes Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Late 2010 taxes Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Late 2010 taxes Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Late 2010 taxes , Recharacterizing to a SEP IRA or SIMPLE IRA. Late 2010 taxes , 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. Late 2010 taxes Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Late 2010 taxes 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. Late 2010 taxes Income of, Self-employment income. Late 2010 taxes SIMPLE plans, Self-employed individual. Late 2010 taxes SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Late 2010 taxes Separated taxpayers Filing status of, Lived apart from spouse. Late 2010 taxes 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. Late 2010 taxes SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Late 2010 taxes Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Late 2010 taxes 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. Late 2010 taxes Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Late 2010 taxes Self-employed persons, Self-employed individual. Late 2010 taxes SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Late 2010 taxes , Traditional IRA mistakenly moved to SIMPLE IRA. Late 2010 taxes Two-year rule, Two-year rule. Late 2010 taxes 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. Late 2010 taxes Retirement savings contributions credit, Full-time student. Late 2010 taxes Surviving spouse, Surviving spouse. Late 2010 taxes , Surviving spouse. Late 2010 taxes Rollovers by, Distributions received by a surviving spouse. Late 2010 taxes T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Late 2010 taxes 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. Late 2010 taxes 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. Late 2010 taxes Effect of Modified AGI on Roth IRA Contribution Rollover vs. Late 2010 taxes direct payment to taxpayer (Table 1-5), Table 1-5. Late 2010 taxes Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Late 2010 taxes 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. Late 2010 taxes Tax help, How To Get Tax Help Tax year, Tax year. Late 2010 taxes Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Late 2010 taxes Traditional IRAs, Traditional IRAs, Form 5329 not required. Late 2010 taxes 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. Late 2010 taxes To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Late 2010 taxes Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Late 2010 taxes 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. Late 2010 taxes Loss of IRA status, Loss of IRA status. Late 2010 taxes Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Late 2010 taxes , Traditional IRA mistakenly moved to SIMPLE IRA. Late 2010 taxes 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. Late 2010 taxes 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. Late 2010 taxes , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Late 2010 taxes Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Late 2010 taxes Trustees' fees, Trustees' fees. Late 2010 taxes , Trustees' fees. Late 2010 taxes Trusts As beneficiary, Trust as beneficiary. Late 2010 taxes TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Late 2010 taxes U Unreimbursed medical expenses, Unreimbursed medical expenses. Late 2010 taxes V Volunteer firefighters, Volunteer firefighters. Late 2010 taxes 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. Late 2010 taxes Direct rollover option, Withholding. Late 2010 taxes Eligible rollover distribution paid to taxpayer, Withholding requirement. Late 2010 taxes Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Late 2010 taxes 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. Late 2010 taxes Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Late 2010 taxes Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications