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Military H&r Block

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Military H&r Block

Military h&r block 18. Military h&r block   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. Military h&r block Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. Military h&r block                 Name, address, and employer identification number of seller in subsequent sale             2. Military h&r block                 Name, address, and employer identification number of the buyer in subsequent sale             3. Military h&r block         Date and location of subsequent sale             4. Military h&r block         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. Military h&r block       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. Military h&r block                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. Military h&r block                     First Taxpayer's name, address and employer identification number     2. Military h&r block                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. Military h&r block           Date and location of removal, entry, or sale       4. Military h&r block           Volume and type of taxable fuel removed, entered or sold     5. Military h&r block Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. Military h&r block           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. Military h&r block       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. Military h&r block             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. Military h&r block                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Military h&r block                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. Military h&r block )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. Military h&r block       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. Military h&r block Invoice or delivery ticket number       2. Military h&r block (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. Military h&r block Effective date       2. Military h&r block Expiration date       (period not to exceed 1 year after the effective date)       3. Military h&r block Type (or types) of gasoline blendstocks     4. Military h&r block Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. Military h&r block         Buyer will provide a new certificate to the seller if any information in this certificate changes. Military h&r block       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. Military h&r block 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. Military h&r block       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Military h&r block       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Military h&r block     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. Military h&r block       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Military h&r block             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. Military h&r block )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . Military h&r block Buyer's registration has not been revoked     or suspended. Military h&r block         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. Military h&r block                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. Military h&r block A single purchase on invoice or delivery ticket number . Military h&r block                 2. Military h&r block All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . Military h&r block If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. Military h&r block                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. Military h&r block                 Buyer will provide a new certificate to the seller if any information in this certificate changes. Military h&r block                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. Military h&r block                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Military h&r block             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. Military h&r block )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. Military h&r block       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. Military h&r block Invoice or delivery ticket number       2. Military h&r block (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. Military h&r block Effective date         2. Military h&r block Expiration date         (period not to exceed 1 year after the effective date)         3. Military h&r block Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. Military h&r block       Buyer will provide a new certificate to the seller if any information in this certificate changes. Military h&r block       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Military h&r block       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Military h&r block     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. Military h&r block       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Military h&r block             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. Military h&r block )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). Military h&r block       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. Military h&r block Buyer's registration has not been suspended or revoked by the Internal Revenue Service. Military h&r block       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Military h&r block Invoice or delivery ticket number       2. Military h&r block Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Military h&r block Effective date       2. Military h&r block Expiration date (period not to exceed 1 year after the effective date)       3. Military h&r block Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. Military h&r block       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. Military h&r block       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. Military h&r block       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. Military h&r block     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Military h&r block     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. Military h&r block       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. Military h&r block           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. Military h&r block )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Military h&r block The kerosene to which this waiver relates is purchased for — (check one):       1. Military h&r block □ Use on a farm for farming purposes,       2. Military h&r block □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. Military h&r block □ Use in certain helicopter and fixed-wing air ambulance uses,       4. Military h&r block □ The exclusive use of a qualified blood collector organization,       5. Military h&r block □ The exclusive use of a nonprofit educational organization,       6. Military h&r block □ Use in an aircraft owned by an aircraft museum,       7. Military h&r block □ Use in military aircraft, or       8. Military h&r block □ Use in commercial aviation (other than foreign trade). Military h&r block     B. Military h&r block This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. Military h&r block Invoice or delivery ticket number           2. Military h&r block Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. Military h&r block Effective date           2. Military h&r block Expiration date (period not to exceed 1 year after the effective date)           3. Military h&r block Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Military h&r block       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. Military h&r block       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. Military h&r block       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. Military h&r block       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Military h&r block           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. Military h&r block )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. Military h&r block       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Military h&r block Invoice or delivery ticket number       2. Military h&r block Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Military h&r block Effective date       2. Military h&r block Expiration date (period not to exceed 1 year after the effective date)       3. Military h&r block Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. Military h&r block       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Military h&r block       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Military h&r block       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Military h&r block           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. Military h&r block )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. Military h&r block       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. Military h&r block Invoice or delivery ticket number       2. Military h&r block Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. Military h&r block Effective date       2. Military h&r block Expiration date (period not to exceed 1 year after the effective date)       3. Military h&r block Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Military h&r block       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. Military h&r block       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. Military h&r block       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. Military h&r block       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Military h&r block           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Military h&r block )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. Military h&r block             Producer's name, address, and employer identification number (EIN)   2. Military h&r block             Name, address, and EIN of person buying the biodiesel from Producer   3. Military h&r block       Date and location of sale to buyer   4. Military h&r block This certificate applies to gallons of biodiesel. Military h&r block   5. Military h&r block Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. Military h&r block             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. Military h&r block Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). Military h&r block       Producer is registered as a biodiesel producer with registration number . Military h&r block  Producer's registration has not been suspended or revoked by the Internal Revenue Service. Military h&r block       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. Military h&r block S. Military h&r block C. Military h&r block 7545). Military h&r block       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Military h&r block           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. Military h&r block )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. Military h&r block Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. Military h&r block     B. Military h&r block This certificate applies to the following (complete as applicable):       1. Military h&r block   If this is a single purchase certificate, check here □ and enter:           a. Military h&r block Invoice or delivery ticket number           b. Military h&r block Number of gallons       2. Military h&r block   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. Military h&r block Effective date           b. Military h&r block Expiration date   (period not to exceed 1 year after effective date)           c. Military h&r block Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Military h&r block     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. Military h&r block     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. Military h&r block     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Military h&r block           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. Military h&r block )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Military h&r block The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. Military h&r block     B. Military h&r block This certificate applies to the following (complete as applicable):       1. Military h&r block   If this is a single purchase certificate, check here □ and enter:           a. Military h&r block Invoice or delivery ticket number           b. Military h&r block Number of gallons       2. Military h&r block   This is a certificate covering all purchases under a specified account or order number:           a. Military h&r block Effective date           b. Military h&r block Expiration date   (period not to exceed 1 year after effective date)           c. Military h&r block Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Military h&r block     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. Military h&r block     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Military h&r block           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. Military h&r block )               Name, Address, and Employer Identification Number of Credit Card Issuer. Military h&r block     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Military h&r block Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. Military h&r block Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. Military h&r block     C. Military h&r block This certificate applies to all purchases made with the credit card identified below during the period specified:           a. Military h&r block Effective date of certificate           b. Military h&r block Expiration date of certificate   (period not to exceed 2 years after effective date)           c. Military h&r block Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. Military h&r block     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Military h&r block     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Military h&r block     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Military h&r block           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Military h&r block )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. Military h&r block                   Reseller's name, address, and employer identification number (EIN)   2. Military h&r block                   Name, address, and EIN of Reseller's buyer   3. Military h&r block       Date and location of sale to buyer   4. Military h&r block Volume of biodiesel sold   5. Military h&r block Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. Military h&r block       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. Military h&r block       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. 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Military h&r block IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. Military h&r block   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. Military h&r block 25% of an eligible employee's compensation. Military h&r block $40,000 (subject to cost-of-living adjustments after 2002). Military h&r block Deduction limit. Military h&r block   For years beginning after 2001, the following changes apply to the SEP deduction limit. Military h&r block Elective deferrals (SARSEPs). Military h&r block   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. Military h&r block Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. Military h&r block Definition of compensation. Military h&r block    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. Military h&r block More information. Military h&r block   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. Military h&r block 403(b) Plans Figuring catch-up contributions. Military h&r block   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. Military h&r block Qualified retirement plans. Military h&r block 403(b) plans. Military h&r block Simplified employee pensions (SEP). Military h&r block SIMPLE plans. Military h&r block   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. Military h&r block For 2002, the limit is $1,000. Military h&r block Rollovers to and from 403(b) plans. Military h&r block   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Military h&r block This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Military h&r block Years of service for church employees and ministers. Military h&r block   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Military h&r block Prior law required church employees and ministers to figure years of service separately for each employer. Military h&r block   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. Military h&r block Foreign missionaries. Military h&r block   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. Military h&r block More information. Military h&r block   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Military h&r block Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. Military h&r block For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Military h&r block The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). Military h&r block More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). Military h&r block Prev  Up  Next   Home   More Online Publications