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1040ez 2011 File Online

InstructionsFiling Free State Tax ReturnFill Out 1040ez1040x HrblockFree 1040ez Form1040x Filing InstructionsFile State Return FreeIrs For 1040ez1040ez 2012Ez File TaxesPrint 1040 Federal Tax Form 2011Need To Do 2011 TaxesIrs Form 1040 EzWhere To File Federal Tax Return 2011How To File An Amended Tax Return 2011Where File 1040xFree Military TaxesTurbotax 2011 Free Federal Edition1040nr Ez DownloadHow Can I File State Taxes For FreeEtax Com1040a Tax FormStatetaxformsFree State Return Efile1040x1040ez For 2010 Tax YearTurbotax For 2011 Taxes2012 TaxI Need To File 2011 TaxesAmending Taxes After FilingIrs 1040ez Form 2012File Federal Taxes Online FreeFiling Amended Tax ReturnHow Far Back Can You Amend Tax ReturnsFile Last Years TaxesHow Do I Ammend My Tax ReturnAmmend TaxIncome Tax 1040ezTurbotax File 2010 Tax ReturnFree Federal And State Tax Filing Online

1040ez 2011 File Online

1040ez 2011 file online Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040ez 2011 file online Tax questions. 1040ez 2011 file online Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. 1040ez 2011 file online irs. 1040ez 2011 file online gov/pub550. 1040ez 2011 file online What's New Net investment income tax (NIIT). 1040ez 2011 file online  Beginning in 2013, you may be subject to the NIIT. 1040ez 2011 file online The NIIT applies at a rate of 3. 1040ez 2011 file online 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. 1040ez 2011 file online See Net investment income tax (NIIT) , later. 1040ez 2011 file online Maximum capital gain rates. 1040ez 2011 file online  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. 1040ez 2011 file online See Capital Gain Tax Rates , later, for more information. 1040ez 2011 file online Gift tax exclusion amount increased. 1040ez 2011 file online  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. 1040ez 2011 file online See Property Received as a Gift , later. 1040ez 2011 file online Reminders Mutual fund distributions. 1040ez 2011 file online  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. 1040ez 2011 file online Foreign source income. 1040ez 2011 file online  If you are a U. 1040ez 2011 file online S. 1040ez 2011 file online citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. 1040ez 2011 file online S. 1040ez 2011 file online law. 1040ez 2011 file online This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. 1040ez 2011 file online Employee stock options. 1040ez 2011 file online  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. 1040ez 2011 file online Photographs of missing children. 1040ez 2011 file online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez 2011 file online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez 2011 file online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez 2011 file online Introduction This publication provides information on the tax treatment of investment income and expenses. 1040ez 2011 file online It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. 1040ez 2011 file online It explains what investment income is taxable and what investment expenses are deductible. 1040ez 2011 file online It explains when and how to show these items on your tax return. 1040ez 2011 file online It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. 1040ez 2011 file online The glossary at the end of this publication defines many of the terms used. 1040ez 2011 file online Investment income. 1040ez 2011 file online   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. 1040ez 2011 file online Investment expenses. 1040ez 2011 file online   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. 1040ez 2011 file online Qualified retirement plans and IRAs. 1040ez 2011 file online   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. 1040ez 2011 file online The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. 1040ez 2011 file online The tax rules that apply to retirement plan distributions are explained in the following publications. 1040ez 2011 file online Publication 560, Retirement Plans for Small Business. 1040ez 2011 file online Publication 571, Tax-Sheltered Annuity Plans. 1040ez 2011 file online Publication 575, Pension and Annuity Income. 1040ez 2011 file online Publication 590, Individual Retirement Arrangements (IRAs). 1040ez 2011 file online Publication 721, Tax Guide to U. 1040ez 2011 file online S. 1040ez 2011 file online Civil Service Retirement Benefits. 1040ez 2011 file online    Comments and suggestions. 1040ez 2011 file online   We welcome your comments about this publication and your suggestions for future editions. 1040ez 2011 file online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez 2011 file online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez 2011 file online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez 2011 file online   You can send your comments from www. 1040ez 2011 file online irs. 1040ez 2011 file online gov/formspubs/. 1040ez 2011 file online Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ez 2011 file online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez 2011 file online Ordering forms and publications. 1040ez 2011 file online   Visit www. 1040ez 2011 file online irs. 1040ez 2011 file online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez 2011 file online Internal Revenue Service 1201 N. 1040ez 2011 file online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez 2011 file online   If you have a tax question, check the information available on IRS. 1040ez 2011 file online gov or call 1-800-829-1040. 1040ez 2011 file online We cannot answer tax questions sent to either of the above addresses. 1040ez 2011 file online Prev  Up  Next   Home   More Online Publications
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The 1040ez 2011 File Online

1040ez 2011 file online 3. 1040ez 2011 file online   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. 1040ez 2011 file online Traditional IRA mistakenly moved to SIMPLE IRA. 1040ez 2011 file online When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). 1040ez 2011 file online It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. 1040ez 2011 file online Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). 1040ez 2011 file online This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. 1040ez 2011 file online See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. 1040ez 2011 file online If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. 1040ez 2011 file online See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. 1040ez 2011 file online What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. 1040ez 2011 file online See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. 1040ez 2011 file online A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. 1040ez 2011 file online These contributions are called salary reduction contributions. 1040ez 2011 file online All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. 1040ez 2011 file online The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. 1040ez 2011 file online Contributions are made on behalf of eligible employees. 1040ez 2011 file online (See Eligible Employees below. 1040ez 2011 file online ) Contributions are also subject to various limits. 1040ez 2011 file online (See How Much Can Be Contributed on Your Behalf , later. 1040ez 2011 file online ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. 1040ez 2011 file online See How Are Contributions Made , later. 1040ez 2011 file online You may be able to claim a credit for contributions to your SIMPLE plan. 1040ez 2011 file online For more information, see chapter 4. 1040ez 2011 file online Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. 1040ez 2011 file online Self-employed individual. 1040ez 2011 file online   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. 1040ez 2011 file online Excludable employees. 1040ez 2011 file online   Your employer can exclude the following employees from participating in the SIMPLE plan. 1040ez 2011 file online Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). 1040ez 2011 file online Employees who are nonresident aliens and received no earned income from sources within the United States. 1040ez 2011 file online Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. 1040ez 2011 file online Compensation. 1040ez 2011 file online   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. 1040ez 2011 file online Wages, tips, and other pay from your employer that is subject to income tax withholding. 1040ez 2011 file online Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. 1040ez 2011 file online Self-employed individual compensation. 1040ez 2011 file online   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. 1040ez 2011 file online   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. 1040ez 2011 file online How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. 1040ez 2011 file online They are made on your behalf by your employer. 1040ez 2011 file online Your employer must also make either matching contributions or nonelective contributions. 1040ez 2011 file online Salary reduction contributions. 1040ez 2011 file online   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). 1040ez 2011 file online You can choose to cancel the election at any time during the year. 1040ez 2011 file online   Salary reduction contributions are also referred to as “elective deferrals. 1040ez 2011 file online ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. 1040ez 2011 file online Matching contributions. 1040ez 2011 file online   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. 1040ez 2011 file online See How Much Can Be Contributed on Your Behalf below. 1040ez 2011 file online These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. 1040ez 2011 file online These contributions are referred to as matching contributions. 1040ez 2011 file online   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. 1040ez 2011 file online Nonelective contributions. 1040ez 2011 file online   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. 1040ez 2011 file online These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. 1040ez 2011 file online   One of the requirements your employer must satisfy is notifying the employees that the election was made. 1040ez 2011 file online For other requirements that your employer must satisfy, see chapter 3 of Publication 560. 1040ez 2011 file online How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. 1040ez 2011 file online Salary reduction contributions limit. 1040ez 2011 file online   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. 1040ez 2011 file online The limitation remains at $12,000 for 2014. 1040ez 2011 file online If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. 1040ez 2011 file online You, not your employer, are responsible for monitoring compliance with these limits. 1040ez 2011 file online Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. 1040ez 2011 file online The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. 1040ez 2011 file online $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. 1040ez 2011 file online The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. 1040ez 2011 file online The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. 1040ez 2011 file online Matching employer contributions limit. 1040ez 2011 file online   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. 1040ez 2011 file online These matching contributions cannot be more than 3% of your compensation for the calendar year. 1040ez 2011 file online See Matching contributions less than 3% below. 1040ez 2011 file online Example 1. 1040ez 2011 file online In 2013, Joshua was a participant in his employer's SIMPLE plan. 1040ez 2011 file online His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). 1040ez 2011 file online Instead of taking it all in cash, Joshua elected to have 12. 1040ez 2011 file online 5% of his weekly pay ($100) contributed to his SIMPLE IRA. 1040ez 2011 file online For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. 1040ez 2011 file online Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. 1040ez 2011 file online Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). 1040ez 2011 file online Example 2. 1040ez 2011 file online Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. 1040ez 2011 file online 94% of his weekly pay contributed to his SIMPLE IRA. 1040ez 2011 file online In this example, Joshua's salary reduction contributions for the year (2. 1040ez 2011 file online 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). 1040ez 2011 file online Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. 1040ez 2011 file online In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. 1040ez 2011 file online Matching contributions less than 3%. 1040ez 2011 file online   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. 1040ez 2011 file online   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. 1040ez 2011 file online If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. 1040ez 2011 file online Nonelective employer contributions limit. 1040ez 2011 file online   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. 1040ez 2011 file online For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. 1040ez 2011 file online   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. 1040ez 2011 file online Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. 1040ez 2011 file online This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. 1040ez 2011 file online Example 3. 1040ez 2011 file online Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. 1040ez 2011 file online Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. 1040ez 2011 file online In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). 1040ez 2011 file online Traditional IRA mistakenly moved to SIMPLE IRA. 1040ez 2011 file online   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. 1040ez 2011 file online For more information, see Recharacterizations in chapter 1. 1040ez 2011 file online Recharacterizing employer contributions. 1040ez 2011 file online   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. 1040ez 2011 file online SEPs are discussed in chapter 2 of Publication 560. 1040ez 2011 file online SIMPLE plans are discussed in this chapter. 1040ez 2011 file online Converting from a SIMPLE IRA. 1040ez 2011 file online   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . 1040ez 2011 file online    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. 1040ez 2011 file online When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. 1040ez 2011 file online These rules are discussed in chapter 1. 1040ez 2011 file online Your employer cannot restrict you from taking distributions from a SIMPLE IRA. 1040ez 2011 file online Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. 1040ez 2011 file online If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. 1040ez 2011 file online See Additional Tax on Early Distributions, later. 1040ez 2011 file online Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. 1040ez 2011 file online Two-year rule. 1040ez 2011 file online   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. 1040ez 2011 file online The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. 1040ez 2011 file online   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). 1040ez 2011 file online Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. 1040ez 2011 file online If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. 1040ez 2011 file online If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. 1040ez 2011 file online Prev  Up  Next   Home   More Online Publications