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Where Can I File Just My State Taxes

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Where Can I File Just My State Taxes

Where can i file just my state taxes 5. Where can i file just my state taxes   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Where can i file just my state taxes Free help with your tax return. Where can i file just my state taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Where can i file just my state taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Where can i file just my state taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where can i file just my state taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Where can i file just my state taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Where can i file just my state taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Where can i file just my state taxes gov, download the IRS2Go app, or call 1-800-906-9887. Where can i file just my state taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where can i file just my state taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Where can i file just my state taxes aarp. Where can i file just my state taxes org/money/taxaide or call 1-888-227-7669. Where can i file just my state taxes For more information on these programs, go to IRS. Where can i file just my state taxes gov and enter “VITA” in the search box. Where can i file just my state taxes Internet. Where can i file just my state taxes    IRS. Where can i file just my state taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Where can i file just my state taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Where can i file just my state taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Where can i file just my state taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Where can i file just my state taxes gov or download the IRS2Go app and select the Refund Status option. Where can i file just my state taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Where can i file just my state taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Where can i file just my state taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where can i file just my state taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where can i file just my state taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Where can i file just my state taxes No need to wait on the phone or stand in line. Where can i file just my state taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Where can i file just my state taxes When you reach the response screen, you can print the entire interview and the final response for your records. Where can i file just my state taxes New subject areas are added on a regular basis. Where can i file just my state taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Where can i file just my state taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Where can i file just my state taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Where can i file just my state taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Where can i file just my state taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Where can i file just my state taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Where can i file just my state taxes You can also ask the IRS to mail a return or an account transcript to you. Where can i file just my state taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Where can i file just my state taxes gov or by calling 1-800-908-9946. Where can i file just my state taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Where can i file just my state taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Where can i file just my state taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Where can i file just my state taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Where can i file just my state taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Where can i file just my state taxes gov and enter Where's My Amended Return? in the search box. Where can i file just my state taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where can i file just my state taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Where can i file just my state taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Where can i file just my state taxes gov. Where can i file just my state taxes Select the Payment tab on the front page of IRS. Where can i file just my state taxes gov for more information. Where can i file just my state taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Where can i file just my state taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Where can i file just my state taxes gov. Where can i file just my state taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Where can i file just my state taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Where can i file just my state taxes gov. Where can i file just my state taxes Request an Electronic Filing PIN by going to IRS. Where can i file just my state taxes gov and entering Electronic Filing PIN in the search box. Where can i file just my state taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Where can i file just my state taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Where can i file just my state taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Where can i file just my state taxes An employee can answer questions about your tax account or help you set up a payment plan. Where can i file just my state taxes Before you visit, check the Office Locator on IRS. Where can i file just my state taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Where can i file just my state taxes If you have a special need, such as a disability, you can request an appointment. Where can i file just my state taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Where can i file just my state taxes Apply for an Employer Identification Number (EIN). Where can i file just my state taxes Go to IRS. Where can i file just my state taxes gov and enter Apply for an EIN in the search box. Where can i file just my state taxes Read the Internal Revenue Code, regulations, or other official guidance. Where can i file just my state taxes Read Internal Revenue Bulletins. Where can i file just my state taxes Sign up to receive local and national tax news and more by email. Where can i file just my state taxes Just click on “subscriptions” above the search box on IRS. Where can i file just my state taxes gov and choose from a variety of options. Where can i file just my state taxes Phone. Where can i file just my state taxes   You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Where can i file just my state taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Where can i file just my state taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Where can i file just my state taxes gov, or download the IRS2Go app. Where can i file just my state taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Where can i file just my state taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where can i file just my state taxes Most VITA and TCE sites offer free electronic filing. Where can i file just my state taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Where can i file just my state taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Where can i file just my state taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Where can i file just my state taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Where can i file just my state taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Where can i file just my state taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where can i file just my state taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Where can i file just my state taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where can i file just my state taxes Note, the above information is for our automated hotline. Where can i file just my state taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Where can i file just my state taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Where can i file just my state taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where can i file just my state taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Where can i file just my state taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Where can i file just my state taxes You should receive your order within 10 business days. Where can i file just my state taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Where can i file just my state taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Where can i file just my state taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Where can i file just my state taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Where can i file just my state taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Where can i file just my state taxes Walk-in. Where can i file just my state taxes   You can find a selection of forms, publications and services — in-person. Where can i file just my state taxes Products. Where can i file just my state taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where can i file just my state taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Where can i file just my state taxes Services. Where can i file just my state taxes You can walk in to your local TAC for face-to-face tax help. Where can i file just my state taxes An employee can answer questions about your tax account or help you set up a payment plan. Where can i file just my state taxes Before visiting, use the Office Locator tool on IRS. Where can i file just my state taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Where can i file just my state taxes Mail. Where can i file just my state taxes   You can send your order for forms, instructions, and publications to the address below. Where can i file just my state taxes You should receive a response within 10 business days after your request is received. Where can i file just my state taxes Internal Revenue Service 1201 N. Where can i file just my state taxes Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Where can i file just my state taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Where can i file just my state taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Where can i file just my state taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Where can i file just my state taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Where can i file just my state taxes You face (or your business is facing) an immediate threat of adverse action. Where can i file just my state taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Where can i file just my state taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Where can i file just my state taxes Here's why we can help: TAS is an independent organization within the IRS. Where can i file just my state taxes Our advocates know how to work with the IRS. Where can i file just my state taxes Our services are free and tailored to meet your needs. Where can i file just my state taxes We have offices in every state, the District of Columbia, and Puerto Rico. Where can i file just my state taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Where can i file just my state taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Where can i file just my state taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Where can i file just my state taxes Prev  Up  Next   Home   More Online Publications
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Where can i file just my state taxes 3. Where can i file just my state taxes   SIMPLE Plans Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: SIMPLE IRA PlanWho Can Set Up a SIMPLE IRA Plan? Who Can Participate in a SIMPLE IRA Plan? How To Set Up a SIMPLE IRA Plan Notification Requirement Contribution Limits When To Deduct Contributions Where To Deduct Contributions Tax Treatment of Contributions Distributions (Withdrawals) More Information on SIMPLE IRA Plans SIMPLE 401(k) Plan Topics - This chapter discusses: SIMPLE IRA plan SIMPLE 401(k) plan Useful Items - You may want to see: Publications 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4284 SIMPLE IRA Plan Checklist 4334 SIMPLE IRA Plans for Small Businesses Forms (and Instructions) W-2 Wage and Tax Statement 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A savings incentive match plan for employees (SIMPLE plan) is a written arrangement that provides you and your employees with a simplified way to make contributions to provide retirement income. Where can i file just my state taxes Under a SIMPLE plan, employees can choose to make salary reduction contributions to the plan rather than receiving these amounts as part of their regular pay. Where can i file just my state taxes In addition, you will contribute matching or nonelective contributions. Where can i file just my state taxes SIMPLE plans can only be maintained on a calendar-year basis. Where can i file just my state taxes A SIMPLE plan can be set up in either of the following ways. Where can i file just my state taxes Using SIMPLE IRAs (SIMPLE IRA plan). Where can i file just my state taxes As part of a 401(k) plan (SIMPLE 401(k) plan). Where can i file just my state taxes Many financial institutions will help you set up a SIMPLE plan. Where can i file just my state taxes SIMPLE IRA Plan A SIMPLE IRA plan is a retirement plan that uses SIMPLE IRAs for each eligible employee. Where can i file just my state taxes Under a SIMPLE IRA plan, a SIMPLE IRA must be set up for each eligible employee. Where can i file just my state taxes For the definition of an eligible employee, see Who Can Participate in a SIMPLE IRA Plan , later. Where can i file just my state taxes Who Can Set Up a SIMPLE IRA Plan? You can set up a SIMPLE IRA plan if you meet both the following requirements. Where can i file just my state taxes You meet the employee limit. Where can i file just my state taxes You do not maintain another qualified plan unless the other plan is for collective bargaining employees. Where can i file just my state taxes Employee limit. Where can i file just my state taxes   You can set up a SIMPLE IRA plan only if you had 100 or fewer employees who received $5,000 or more in compensation from you for the preceding year. Where can i file just my state taxes Under this rule, you must take into account all employees employed at any time during the calendar year regardless of whether they are eligible to participate. Where can i file just my state taxes Employees include self-employed individuals who received earned income and leased employees (defined in chapter 1). Where can i file just my state taxes   Once you set up a SIMPLE IRA plan, you must continue to meet the 100-employee limit each year you maintain the plan. Where can i file just my state taxes Grace period for employers who cease to meet the 100-employee limit. Where can i file just my state taxes   If you maintain the SIMPLE IRA plan for at least 1 year and you cease to meet the 100-employee limit in a later year, you will be treated as meeting it for the 2 calendar years immediately following the calendar year for which you last met it. Where can i file just my state taxes   A different rule applies if you do not meet the 100-employee limit because of an acquisition, disposition, or similar transaction. Where can i file just my state taxes Under this rule, the SIMPLE IRA plan will be treated as meeting the 100-employee limit for the year of the transaction and the 2 following years if both the following conditions are satisfied. Where can i file just my state taxes Coverage under the plan has not significantly changed during the grace period. Where can i file just my state taxes The SIMPLE IRA plan would have continued to qualify after the transaction if you had remained a separate employer. Where can i file just my state taxes    The grace period for acquisitions, dispositions, and similar transactions also applies if, because of these types of transactions, you do not meet the rules explained under Other qualified plan or Who Can Participate in a SIMPLE IRA Plan, below. Where can i file just my state taxes Other qualified plan. Where can i file just my state taxes   The SIMPLE IRA plan generally must be the only retirement plan to which you make contributions, or to which benefits accrue, for service in any year beginning with the year the SIMPLE IRA plan becomes effective. Where can i file just my state taxes Exception. Where can i file just my state taxes   If you maintain a qualified plan for collective bargaining employees, you are permitted to maintain a SIMPLE IRA plan for other employees. Where can i file just my state taxes Who Can Participate in a SIMPLE IRA Plan? Eligible employee. Where can i file just my state taxes   Any employee who received at least $5,000 in compensation during any 2 years preceding the current calendar year and is reasonably expected to receive at least $5,000 during the current calendar year is eligible to participate. Where can i file just my state taxes The term “employee” includes a self-employed individual who received earned income. Where can i file just my state taxes   You can use less restrictive eligibility requirements (but not more restrictive ones) by eliminating or reducing the prior year compensation requirements, the current year compensation requirements, or both. Where can i file just my state taxes For example, you can allow participation for employees who received at least $3,000 in compensation during any preceding calendar year. Where can i file just my state taxes However, you cannot impose any other conditions for participating in a SIMPLE IRA plan. Where can i file just my state taxes Excludable employees. Where can i file just my state taxes   The following employees do not need to be covered under a SIMPLE IRA plan. Where can i file just my state taxes Employees who are covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. Where can i file just my state taxes Nonresident alien employees who have received no U. Where can i file just my state taxes S. Where can i file just my state taxes source wages, salaries, or other personal services compensation from you. Where can i file just my state taxes Compensation. Where can i file just my state taxes   Compensation for employees is the total wages, tips, and other compensation from the employer subject to federal income tax withholding and the amounts paid for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. Where can i file just my state taxes Compensation also includes the employee's salary reduction contributions made under this plan and, if applicable, elective deferrals under a section 401(k) plan, a SARSEP, or a section 403(b) annuity contract and compensation deferred under a section 457 plan required to be reported by the employer on Form W-2. Where can i file just my state taxes If you are self-employed, compensation is your net earnings from self-employment (line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040)) before subtracting any contributions made to the SIMPLE IRA plan for yourself. Where can i file just my state taxes How To Set Up a SIMPLE IRA Plan You can use Form 5304-SIMPLE or Form 5305-SIMPLE to set up a SIMPLE IRA plan. Where can i file just my state taxes Each form is a model savings incentive match plan for employees (SIMPLE) plan document. Where can i file just my state taxes Which form you use depends on whether you select a financial institution or your employees select the institution that will receive the contributions. Where can i file just my state taxes Use Form 5304-SIMPLE if you allow each plan participant to select the financial institution for receiving his or her SIMPLE IRA plan contributions. Where can i file just my state taxes Use Form 5305-SIMPLE if you require that all contributions under the SIMPLE IRA plan be deposited initially at a designated financial institution. Where can i file just my state taxes The SIMPLE IRA plan is adopted when you have completed all appropriate boxes and blanks on the form and you (and the designated financial institution, if any) have signed it. Where can i file just my state taxes Keep the original form. Where can i file just my state taxes Do not file it with the IRS. Where can i file just my state taxes Other uses of the forms. Where can i file just my state taxes   If you set up a SIMPLE IRA plan using Form 5304-SIMPLE or Form 5305-SIMPLE, you can use the form to satisfy other requirements, including the following. Where can i file just my state taxes Meeting employer notification requirements for the SIMPLE IRA plan. Where can i file just my state taxes Form 5304-SIMPLE and Form 5305-SIMPLE contain a Model Notification to Eligible Employees that provides the necessary information to the employee. Where can i file just my state taxes Maintaining the SIMPLE IRA plan records and proving you set up a SIMPLE IRA plan for employees. Where can i file just my state taxes Deadline for setting up a SIMPLE IRA plan. Where can i file just my state taxes   You can set up a SIMPLE IRA plan effective on any date from January 1 through October 1 of a year, provided you did not previously maintain a SIMPLE IRA plan. Where can i file just my state taxes This requirement does not apply if you are a new employer that comes into existence after October 1 of the year the SIMPLE IRA plan is set up and you set up a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence. Where can i file just my state taxes If you previously maintained a SIMPLE IRA plan, you can set up a SIMPLE IRA plan effective only on January 1 of a year. Where can i file just my state taxes A SIMPLE IRA plan cannot have an effective date that is before the date you actually adopt the plan. Where can i file just my state taxes Setting up a SIMPLE IRA. Where can i file just my state taxes   SIMPLE IRAs are the individual retirement accounts or annuities into which the contributions are deposited. Where can i file just my state taxes A SIMPLE IRA must be set up for each eligible employee. Where can i file just my state taxes Forms 5305-S, SIMPLE Individual Retirement Trust Account, and 5305-SA, SIMPLE Individual Retirement Custodial Account, are model trust and custodial account documents the participant and the trustee (or custodian) can use for this purpose. Where can i file just my state taxes   A SIMPLE IRA cannot be a Roth IRA. Where can i file just my state taxes Contributions to a SIMPLE IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. Where can i file just my state taxes Deadline for setting up a SIMPLE IRA. Where can i file just my state taxes   A SIMPLE IRA must be set up for an employee before the first date by which a contribution is required to be deposited into the employee's IRA. Where can i file just my state taxes See Time limits for contributing funds , later, under Contribution Limits. Where can i file just my state taxes Credit for startup costs. Where can i file just my state taxes   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE IRA plan that first became effective in 2013. Where can i file just my state taxes For more information, see Credit for startup costs under Reminders, earlier. Where can i file just my state taxes Notification Requirement If you adopt a SIMPLE IRA plan, you must notify each employee of the following information before the beginning of the election period. Where can i file just my state taxes The employee's opportunity to make or change a salary reduction choice under a SIMPLE IRA plan. Where can i file just my state taxes Your decision to make either matching contributions or nonelective contributions (discussed later). Where can i file just my state taxes A summary description provided by the financial institution. Where can i file just my state taxes Written notice that his or her balance can be transferred without cost or penalty if they use a designated financial institution. Where can i file just my state taxes Election period. Where can i file just my state taxes   The election period is generally the 60-day period immediately preceding January 1 of a calendar year (November 2 to December 31 of the preceding calendar year). Where can i file just my state taxes However, the dates of this period are modified if you set up a SIMPLE IRA plan in mid-year (for example, on July 1) or if the 60-day period falls before the first day an employee becomes eligible to participate in the SIMPLE IRA plan. Where can i file just my state taxes   A SIMPLE IRA plan can provide longer periods for permitting employees to enter into salary reduction agreements or to modify prior agreements. Where can i file just my state taxes For example, a SIMPLE IRA plan can provide a 90-day election period instead of the 60-day period. Where can i file just my state taxes Similarly, in addition to the 60-day period, a SIMPLE IRA plan can provide quarterly election periods during the 30 days before each calendar quarter, other than the first quarter of each year. Where can i file just my state taxes Contribution Limits Contributions are made up of salary reduction contributions and employer contributions. Where can i file just my state taxes You, as the employer, must make either matching contributions or nonelective contributions, defined later. Where can i file just my state taxes No other contributions can be made to the SIMPLE IRA plan. Where can i file just my state taxes These contributions, which you can deduct, must be made timely. Where can i file just my state taxes See Time limits for contributing funds , later. Where can i file just my state taxes Salary reduction contributions. Where can i file just my state taxes   The amount the employee chooses to have you contribute to a SIMPLE IRA on his or her behalf cannot be more than $12,000 for 2013 and 2014. Where can i file just my state taxes These contributions must be expressed as a percentage of the employee's compensation unless you permit the employee to express them as a specific dollar amount. Where can i file just my state taxes You cannot place restrictions on the contribution amount (such as limiting the contribution percentage), except to comply with the $12,000 limit. Where can i file just my state taxes   If you or an employee participates in any other qualified plan during the year and you or your employee have salary reduction contributions (elective deferrals) under those plans, the salary reduction contributions under a SIMPLE IRA plan also count toward the overall annual limit ($17,500 for 2013 and 2014) on exclusion of salary reduction contributions and other elective deferrals. Where can i file just my state taxes Catch-up contributions. Where can i file just my state taxes   A SIMPLE IRA plan can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. Where can i file just my state taxes The catch-up contribution limit for 2013 and 2014 for SIMPLE IRA plans is $2,500. Where can i file just my state taxes Salary reduction contributions are not treated as catch-up contributions for 2013 or 2014 until they exceed $12,000. Where can i file just my state taxes However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. Where can i file just my state taxes The catch-up contribution limit. Where can i file just my state taxes The excess of the participant's compensation over the salary reduction contributions that are not catch-up contributions. Where can i file just my state taxes Employer matching contributions. Where can i file just my state taxes   You are generally required to match each employee's salary reduction contributions on a dollar-for-dollar basis up to 3% of the employee's compensation. Where can i file just my state taxes This requirement does not apply if you make nonelective contributions as discussed later. Where can i file just my state taxes Example. Where can i file just my state taxes In 2013, your employee, John Rose, earned $25,000 and chose to defer 5% of his salary. Where can i file just my state taxes Your net earnings from self-employment are $40,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. Where can i file just my state taxes You make 3% matching contributions. Where can i file just my state taxes The total contribution you make for John is $2,000, figured as follows. Where can i file just my state taxes Salary reduction contributions ($25,000 × . Where can i file just my state taxes 05) $1,250 Employer matching contribution ($25,000 × . Where can i file just my state taxes 03) 750 Total contributions $2,000     The total contribution you make for yourself is $5,200, figured as follows. Where can i file just my state taxes Salary reduction contributions ($40,000 × . Where can i file just my state taxes 10) $4,000 Employer matching contribution ($40,000 × . Where can i file just my state taxes 03) 1,200 Total contributions $5,200 Lower percentage. Where can i file just my state taxes   If you choose a matching contribution less than 3%, the percentage must be at least 1%. Where can i file just my state taxes You must notify the employees of the lower match within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. Where can i file just my state taxes You cannot choose a percentage less than 3% for more than 2 years during the 5-year period that ends with (and includes) the year for which the choice is effective. Where can i file just my state taxes Nonelective contributions. Where can i file just my state taxes   Instead of matching contributions, you can choose to make nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 (or some lower amount you select) of compensation from you for the year. Where can i file just my state taxes If you make this choice, you must make nonelective contributions whether or not the employee chooses to make salary reduction contributions. Where can i file just my state taxes Only $255,000 of the employee's compensation can be taken into account to figure the contribution limit in 2013 ($260,000 in 2014). Where can i file just my state taxes   If you choose this 2% contribution formula, you must notify the employees within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. Where can i file just my state taxes Example 1. Where can i file just my state taxes In 2013, your employee, Jane Wood, earned $36,000 and chose to have you contribute 10% of her salary. Where can i file just my state taxes Your net earnings from self-employment are $50,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. Where can i file just my state taxes You make a 2% nonelective contribution. Where can i file just my state taxes Both of you are under age 50. Where can i file just my state taxes The total contribution you make for Jane is $4,320, figured as follows. Where can i file just my state taxes Salary reduction contributions ($36,000 × . Where can i file just my state taxes 10) $3,600 2% nonelective contributions ($36,000 × . Where can i file just my state taxes 02) 720 Total contributions $4,320     The total contribution you make for yourself is $6,000, figured as follows. Where can i file just my state taxes Salary reduction contributions ($50,000 × . Where can i file just my state taxes 10) $5,000 2% nonelective contributions ($50,000 × . Where can i file just my state taxes 02) 1,000 Total contributions $6,000 Example 2. Where can i file just my state taxes Using the same facts as in Example 1, above, the maximum contribution you make for Jane or for yourself if you each earned $75,000 is $13,500, figured as follows. Where can i file just my state taxes Salary reduction contributions (maximum amount allowed) $12,000 2% nonelective contributions ($75,000 × . Where can i file just my state taxes 02) 1,500 Total contributions $13,500 Time limits for contributing funds. Where can i file just my state taxes   You must make the salary reduction contributions to the SIMPLE IRA within 30 days after the end of the month in which the amounts would otherwise have been payable to the employee in cash. Where can i file just my state taxes You must make matching contributions or nonelective contributions by the due date (including extensions) for filing your federal income tax return for the year. Where can i file just my state taxes Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions. Where can i file just my state taxes When To Deduct Contributions You can deduct SIMPLE IRA contributions in the tax year within which the calendar year for which contributions were made ends. Where can i file just my state taxes You can deduct contributions for a particular tax year if they are made for that tax year and are made by the due date (including extensions) of your federal income tax return for that year. Where can i file just my state taxes Example 1. Where can i file just my state taxes Your tax year is the fiscal year ending June 30. Where can i file just my state taxes Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2013 before July 1, 2013) are deductible in the tax year ending June 30, 2014. Where can i file just my state taxes Example 2. Where can i file just my state taxes You are a sole proprietor whose tax year is the calendar year. Where can i file just my state taxes Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2014 by April 15, 2014) are deductible in the 2013 tax year. Where can i file just my state taxes Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. Where can i file just my state taxes For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040); partnerships deduct them on Form 1065; and corporations deduct them on Form 1120 or Form 1120S. Where can i file just my state taxes Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. Where can i file just my state taxes (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065) you receive from the partnership. Where can i file just my state taxes ) Tax Treatment of Contributions You can deduct your contributions and your employees can exclude these contributions from their gross income. Where can i file just my state taxes SIMPLE IRA plan contributions are not subject to federal income tax withholding. Where can i file just my state taxes However, salary reduction contributions are subject to social security, Medicare, and federal unemployment (FUTA) taxes. Where can i file just my state taxes Matching and nonelective contributions are not subject to these taxes. Where can i file just my state taxes Reporting on Form W-2. Where can i file just my state taxes   Do not include SIMPLE IRA plan contributions in the “Wages, tips, other compensation” box of Form W-2. Where can i file just my state taxes You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. Where can i file just my state taxes You must also include them in box 12. Where can i file just my state taxes Mark the “Retirement plan” checkbox in box 13. Where can i file just my state taxes For more information, see the Form W-2 instructions. Where can i file just my state taxes Distributions (Withdrawals) Distributions from a SIMPLE IRA are subject to IRA rules and generally are includible in income for the year received. Where can i file just my state taxes Tax-free rollovers can be made from one SIMPLE IRA into another SIMPLE IRA. Where can i file just my state taxes However, a rollover from a SIMPLE IRA to a non-SIMPLE IRA can be made tax free only after a 2-year participation in the SIMPLE IRA plan. Where can i file just my state taxes Generally, you or your employee must begin to receive distributions from a SIMPLE IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. Where can i file just my state taxes Early withdrawals generally are subject to a 10% additional tax. Where can i file just my state taxes However, the additional tax is increased to 25% if funds are withdrawn within 2 years of beginning participation. Where can i file just my state taxes More information. Where can i file just my state taxes   See Publication 590 for information about IRA rules, including those on the tax treatment of distributions, rollovers, required distributions, and income tax withholding. Where can i file just my state taxes More Information on SIMPLE IRA Plans If you need help to set up or maintain a SIMPLE IRA plan, go to the IRS website and search SIMPLE IRA Plan. Where can i file just my state taxes SIMPLE 401(k) Plan You can adopt a SIMPLE plan as part of a 401(k) plan if you meet the 100-employee limit as discussed earlier under SIMPLE IRA Plan. Where can i file just my state taxes A SIMPLE 401(k) plan is a qualified retirement plan and generally must satisfy the rules discussed under Qualification Rules in chapter 4, including the required distribution rules. Where can i file just my state taxes However, a SIMPLE 401(k) plan is not subject to the nondiscrimination and top-heavy rules discussed in chapter 4 if the plan meets the conditions listed below. Where can i file just my state taxes Under the plan, an employee can choose to have you make salary reduction contributions for the year to a trust in an amount expressed as a percentage of the employee's compensation, but not more than $12,000 for 2013 and 2014. Where can i file just my state taxes If permitted under the plan, an employee who is age 50 or over can also make a catch-up contribution of up to $2,500 for 2013 and 2014. Where can i file just my state taxes See Catch-up contributions , earlier under Contribution Limits. Where can i file just my state taxes You must make either: Matching contributions up to 3% of compensation for the year, or Nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 of compensation from you for the year. Where can i file just my state taxes No other contributions can be made to the trust. Where can i file just my state taxes No contributions are made, and no benefits accrue, for services during the year under any other qualified retirement plan sponsored by you on behalf of any employee eligible to participate in the SIMPLE 401(k) plan. Where can i file just my state taxes The employee's rights to any contributions are nonforfeitable. Where can i file just my state taxes No more than $255,000 of the employee's compensation can be taken into account in figuring matching contributions and nonelective contributions in 2013 ($260,000 in 2014). Where can i file just my state taxes Compensation is defined earlier in this chapter. Where can i file just my state taxes Employee notification. Where can i file just my state taxes   The notification requirement that applies to SIMPLE IRA plans also applies to SIMPLE 401(k) plans. Where can i file just my state taxes See Notification Requirement in this chapter. Where can i file just my state taxes Credit for startup costs. Where can i file just my state taxes   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE 401(k) plan that first became effective in 2013. Where can i file just my state taxes For more information, see Credit for startup costs under Reminders, earlier. Where can i file just my state taxes Note on Forms. Where can i file just my state taxes   Please note that Forms 5304-SIMPLE and 5305-SIMPLE can not be used to establish a SIMPLE 401(k) plan. Where can i file just my state taxes To set up a SIMPLE 401(k) plan, see Adopting a Written Plan in chapter 4. Where can i file just my state taxes Prev  Up  Next   Home   More Online Publications