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Turbotax military discount Publication 551 - Additional Material Prev  Up  Next   Home   More Online Publications
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IRS Statement on Court Ruling Related to Return Preparers

Update Feb. 21, 2014

On Feb. 11, 2014, the U.S. Court of Appeals for the District of Columbia Circuit upheld the decision of the lower court in the case of Loving vs. IRS, finding insufficient statutory support for the IRS’ regulation of federal tax return preparers.

Taxpayer reliance on paid tax return preparers and effective tax administration are inextricably linked to quality return preparation. As we assess the scope and impact of the court’s decision and determine our way forward, our focus on improved competency will continue.  

Please continue to check this site for additional information as it becomes available.


On Friday, Jan. 18, 2013, the United States District Court for the District of Columbia enjoined the Internal Revenue Service from enforcing the regulatory requirements for registered tax return preparers. In accordance with this order, tax return preparers covered by this program are not required to complete competency testing or secure continuing education. The ruling does not affect the regulatory practice requirements for CPAs, attorneys, enrolled agents, enrolled retirement plan agents or enrolled actuaries.

On Friday, Feb. 1, 2013, the court modified its order to clarify that the order does not affect the requirement for all paid tax return preparers to obtain a preparer tax identification number (PTIN). Consistent with this modification, the IRS has reopened the online PTIN system. On March 29, 2013, the IRS appealed the district court opinion.

In July 2013, the IRS refunded testing fees to return preparers who tested or were scheduled to test on or after Jan. 18, 2013 (the date the registered tax return preparer test was enjoined). No decisions have been made about additional refunds related to registered tax return preparer regulations at this time.



Page Last Reviewed or Updated: 05-Mar-2014

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Turbotax military discount 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. Turbotax military discount   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. Turbotax military discount 25% of an eligible employee's compensation. Turbotax military discount $40,000 (subject to cost-of-living adjustments after 2002). Turbotax military discount Deduction limit. Turbotax military discount   For years beginning after 2001, the following changes apply to the SEP deduction limit. Turbotax military discount Elective deferrals (SARSEPs). Turbotax military discount   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. Turbotax military discount Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. Turbotax military discount Definition of compensation. Turbotax military discount    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. Turbotax military discount More information. Turbotax military discount   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. Turbotax military discount 403(b) Plans Figuring catch-up contributions. Turbotax military discount   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. Turbotax military discount Qualified retirement plans. Turbotax military discount 403(b) plans. Turbotax military discount Simplified employee pensions (SEP). Turbotax military discount SIMPLE plans. Turbotax military discount   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. Turbotax military discount For 2002, the limit is $1,000. Turbotax military discount Rollovers to and from 403(b) plans. Turbotax military discount   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). Turbotax military discount 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. Turbotax military discount Years of service for church employees and ministers. Turbotax military discount   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. Turbotax military discount Prior law required church employees and ministers to figure years of service separately for each employer. Turbotax military discount   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. Turbotax military discount Foreign missionaries. Turbotax military discount   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. Turbotax military discount More information. Turbotax military discount   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Turbotax military discount 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. Turbotax military discount 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. Turbotax military discount 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). Turbotax military discount More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). Turbotax military discount Prev  Up  Next   Home   More Online Publications