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2006 Income Tax Forms

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2006 Income Tax Forms

2006 income tax forms 1. 2006 income tax forms   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). 2006 income tax forms  You can set up and make contributions to an IRA if you receive taxable compensation. 2006 income tax forms Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. 2006 income tax forms For more information about IRAs, see Publication 590. 2006 income tax forms Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. 2006 income tax forms The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. 2006 income tax forms Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. 2006 income tax forms Many types of educational assistance are tax free if they meet the requirements discussed here. 2006 income tax forms Special rules apply to U. 2006 income tax forms S. 2006 income tax forms citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. 2006 income tax forms For information about these rules, see Publication 54, Tax Guide for U. 2006 income tax forms S. 2006 income tax forms Citizens and Resident Aliens Abroad. 2006 income tax forms Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. 2006 income tax forms A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. 2006 income tax forms Amount of scholarship or fellowship. 2006 income tax forms   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. 2006 income tax forms This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. 2006 income tax forms The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. 2006 income tax forms Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. 2006 income tax forms Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. 2006 income tax forms A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. 2006 income tax forms (But for exceptions, see Payment for services,later. 2006 income tax forms Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. 2006 income tax forms Candidate for a degree. 2006 income tax forms   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. 2006 income tax forms Eligible educational institution. 2006 income tax forms   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 2006 income tax forms Qualified education expenses. 2006 income tax forms   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. 2006 income tax forms These items must be required of all students in your course of instruction. 2006 income tax forms Expenses that do not qualify. 2006 income tax forms   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. 2006 income tax forms Payment for services. 2006 income tax forms   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. 2006 income tax forms This applies even if all candidates for a degree must perform the services to receive the degree. 2006 income tax forms (See exceptions next. 2006 income tax forms ) Exceptions. 2006 income tax forms   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. 2006 income tax forms Example 1. 2006 income tax forms You received a scholarship of $2,500. 2006 income tax forms The scholarship was not received under either of the exceptions mentioned above. 2006 income tax forms As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. 2006 income tax forms Of the $2,500 scholarship, $1,000 represents payment for teaching. 2006 income tax forms The provider of your scholarship gives you a Form W-2 showing $1,000 as income. 2006 income tax forms Your qualified education expenses were at least $1,500. 2006 income tax forms Assuming that all other conditions are met, $1,500 of your scholarship is tax free. 2006 income tax forms The $1,000 you received for teaching is taxable. 2006 income tax forms Example 2. 2006 income tax forms You are a candidate for a degree at a medical school. 2006 income tax forms You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. 2006 income tax forms The terms of your scholarship require you to perform future services. 2006 income tax forms A substantial penalty applies if you do not comply. 2006 income tax forms The entire amount of your grant is taxable as payment for services in the year it is received. 2006 income tax forms Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. 2006 income tax forms Worksheet 1-1. 2006 income tax forms    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. 2006 income tax forms    Worksheet 1-1. 2006 income tax forms Taxable Scholarship and Fellowship Income 1. 2006 income tax forms Enter the total amount of any scholarship or fellowship for 2013. 2006 income tax forms See Amount of scholarship or fellowship, earlier. 2006 income tax forms 1. 2006 income tax forms       If you are a degree candidate at an eligible educational institution, go to line 2. 2006 income tax forms If you are not a degree candidate at an eligible educational institution, stop here. 2006 income tax forms The entire amount is taxable. 2006 income tax forms For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. 2006 income tax forms       2. 2006 income tax forms Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. 2006 income tax forms (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. 2006 income tax forms ) 2. 2006 income tax forms     3. 2006 income tax forms Subtract line 2 from line 1 3. 2006 income tax forms     4. 2006 income tax forms Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. 2006 income tax forms     5. 2006 income tax forms Subtract line 4 from line 3 5. 2006 income tax forms     6. 2006 income tax forms Enter the amount of your qualified education expenses 6. 2006 income tax forms     7. 2006 income tax forms Enter the smaller of line 5 or line 6. 2006 income tax forms This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. 2006 income tax forms     8. 2006 income tax forms Subtract line 7 from line 5 8. 2006 income tax forms     9. 2006 income tax forms Taxable part. 2006 income tax forms Add lines 2, 4, and 8. 2006 income tax forms See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. 2006 income tax forms     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. 2006 income tax forms You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. 2006 income tax forms Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. 2006 income tax forms If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. 2006 income tax forms If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. 2006 income tax forms You must report the taxable amount whether or not you received a Form W-2. 2006 income tax forms If you receive an incorrect Form W-2, ask the payer for a corrected one. 2006 income tax forms For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. 2006 income tax forms How To Report How you report any taxable scholarship or fellowship income depends on which return you file. 2006 income tax forms Form 1040EZ. 2006 income tax forms   If you file Form 1040EZ, include the taxable amount in the total on line 1. 2006 income tax forms If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. 2006 income tax forms Form 1040A. 2006 income tax forms   If you file Form 1040A, include the taxable amount in the total on line 7. 2006 income tax forms If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. 2006 income tax forms Form 1040. 2006 income tax forms   If you file Form 1040, include the taxable amount in the total on line 7. 2006 income tax forms If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. 2006 income tax forms Schedule SE (Form 1040). 2006 income tax forms   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. 2006 income tax forms If your net earnings are $400 or more, you must pay self-employment tax. 2006 income tax forms Use Schedule SE, Self-Employment Tax, to figure this tax. 2006 income tax forms Form 1040NR. 2006 income tax forms   If you file Form 1040NR, report the taxable amount on line 12. 2006 income tax forms Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. 2006 income tax forms S. 2006 income tax forms Source Income Subject to Withholding. 2006 income tax forms See the Instructions for Form 1040NR for more information. 2006 income tax forms Form 1040NR-EZ. 2006 income tax forms   If you file Form 1040NR-EZ, report the taxable amount on line 5. 2006 income tax forms Generally, you must report the amount shown in box 2 of Form(s) 1042-S. 2006 income tax forms See the Instructions for Form 1040NR-EZ for more information. 2006 income tax forms Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. 2006 income tax forms Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. 2006 income tax forms Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. 2006 income tax forms They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. 2006 income tax forms Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. 2006 income tax forms Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. 2006 income tax forms Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. 2006 income tax forms Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. 2006 income tax forms Do not include these payments as income on your federal tax return. 2006 income tax forms If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. 2006 income tax forms This applies only to the part of your VA payments that is required to be used for education expenses. 2006 income tax forms You may want to visit the Veteran's Administration website at www. 2006 income tax forms gibill. 2006 income tax forms va. 2006 income tax forms gov for specific information about the various VA benefits for education. 2006 income tax forms Example. 2006 income tax forms You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. 2006 income tax forms Neither of these benefits is taxable and you do not report them on your tax return. 2006 income tax forms You also want to claim an American opportunity credit on your return. 2006 income tax forms You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). 2006 income tax forms To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. 2006 income tax forms You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. 2006 income tax forms Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. 2006 income tax forms This is called a “tuition reduction. 2006 income tax forms ” You do not have to include a qualified tuition reduction in your income. 2006 income tax forms A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. 2006 income tax forms You do not have to use the tuition reduction at the eligible educational institution from which you received it. 2006 income tax forms In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. 2006 income tax forms The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. 2006 income tax forms You must include in your income any tuition reduction you receive that is payment for your services. 2006 income tax forms Eligible educational institution. 2006 income tax forms   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 2006 income tax forms Officers, owners, and highly compensated employees. 2006 income tax forms   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. 2006 income tax forms This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. 2006 income tax forms The group must be defined under a reasonable classification set up by the employer. 2006 income tax forms The classification must not discriminate in favor of owners, officers, or highly compensated employees. 2006 income tax forms Payment for services. 2006 income tax forms   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. 2006 income tax forms This applies even if all candidates for a degree must perform the services to receive the degree. 2006 income tax forms (See below for exceptions. 2006 income tax forms ) Exceptions. 2006 income tax forms   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. 2006 income tax forms Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. 2006 income tax forms You are an employee of the eligible educational institution. 2006 income tax forms You were an employee of the eligible educational institution, but you retired or left on disability. 2006 income tax forms You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. 2006 income tax forms You are the dependent child or spouse of an individual described in (1) through (3), above. 2006 income tax forms Child of deceased parents. 2006 income tax forms   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. 2006 income tax forms Child of divorced parents. 2006 income tax forms   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. 2006 income tax forms Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. 2006 income tax forms It is provided by an eligible educational institution. 2006 income tax forms You are a graduate student who performs teaching or research activities for the educational institution. 2006 income tax forms You must include in income any other tuition reductions for graduate education that you receive. 2006 income tax forms How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. 2006 income tax forms Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). 2006 income tax forms Prev  Up  Next   Home   More Online Publications
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Text to Describe USA.gov

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The 2006 Income Tax Forms

2006 income tax forms Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. 2006 income tax forms 20% withholding, Other withholding rules. 2006 income tax forms 5-year rule, 5-year rule. 2006 income tax forms , Death before required beginning date. 2006 income tax forms 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. 2006 income tax forms Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). 2006 income tax forms , Modified AGI. 2006 income tax forms (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. 2006 income tax forms Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. 2006 income tax forms Required minimum distributions, Distributions after the required beginning date. 2006 income tax forms Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. 2006 income tax forms Annuity contracts, Annuity or endowment contracts. 2006 income tax forms Borrowing on, Borrowing on an annuity contract. 2006 income tax forms Distribution from insurance company, Annuity distributions from an insurance company. 2006 income tax forms Distribution from IRA account, Distribution of an annuity contract from your IRA account. 2006 income tax forms Early distributions, Annuity. 2006 income tax forms Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. 2006 income tax forms Roth IRAs, Basis of distributed property. 2006 income tax forms Traditional IRAs, Cost basis. 2006 income tax forms Beginning date, required, Distributions after the required beginning date. 2006 income tax forms Beneficiaries, IRA Beneficiaries, Death before required beginning date. 2006 income tax forms Change of, Change of beneficiary. 2006 income tax forms Death of beneficiary, Death of a beneficiary. 2006 income tax forms Early distributions to, Beneficiary. 2006 income tax forms Individual as, Beneficiary an individual. 2006 income tax forms More than one, More than one beneficiary. 2006 income tax forms , Multiple individual beneficiaries. 2006 income tax forms Not an individual, Beneficiary not an individual. 2006 income tax forms Roth IRAs, Distributions to beneficiaries. 2006 income tax forms Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. 2006 income tax forms Bond purchase plans Rollovers from, Rollover from bond purchase plan. 2006 income tax forms Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. 2006 income tax forms , Brokers' commissions. 2006 income tax forms C Change in marital status, Change in marital status. 2006 income tax forms Change of beneficiary, Change of beneficiary. 2006 income tax forms Charitable distributions, qualified, Qualified charitable distributions. 2006 income tax forms Collectibles, Investment in Collectibles, Collectibles. 2006 income tax forms Community property, Community property laws. 2006 income tax forms Compensation Alimony, Alimony and separate maintenance. 2006 income tax forms Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. 2006 income tax forms Self-employment, Self-employment loss. 2006 income tax forms Wages, salaries, etc. 2006 income tax forms , Wages, salaries, etc. 2006 income tax forms Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. 2006 income tax forms Contribution limits More than one IRA, More than one IRA. 2006 income tax forms Contributions Designating the year, Designating year for which contribution is made. 2006 income tax forms Distributions in same year as, Both contributions for 2013 and distributions in 2013. 2006 income tax forms Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. 2006 income tax forms Nondeductible (see Nondeductible contributions) Not required, Contributions not required. 2006 income tax forms Qualified reservist repayments, Qualified reservist repayments. 2006 income tax forms Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. 2006 income tax forms Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. 2006 income tax forms SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. 2006 income tax forms To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. 2006 income tax forms D Death of beneficiary, Death of a beneficiary. 2006 income tax forms Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. 2006 income tax forms Defined contribution plans, Defined contribution plan. 2006 income tax forms Disabilities, persons with Early distributions to, Disabled. 2006 income tax forms Distributions After required beginning date, Distributions after the required beginning date. 2006 income tax forms Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. 2006 income tax forms Delivered outside U. 2006 income tax forms S. 2006 income tax forms , IRA distributions delivered outside the United States. 2006 income tax forms Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. 2006 income tax forms From individual retirement annuities, Distributions from individual retirement annuities. 2006 income tax forms Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. 2006 income tax forms Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. 2006 income tax forms Qualified HSA funding, One-time qualified HSA funding distribution. 2006 income tax forms Qualified reservist, Qualified reservist distributions. 2006 income tax forms Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. 2006 income tax forms SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). 2006 income tax forms Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. 2006 income tax forms (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. 2006 income tax forms Disability exception, Disabled. 2006 income tax forms First-time homebuyers, exception, First home. 2006 income tax forms Higher education expenses, exception, Higher education expenses. 2006 income tax forms Medical insurance, exception, Medical insurance. 2006 income tax forms Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. 2006 income tax forms Education expenses, Higher education expenses. 2006 income tax forms Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. 2006 income tax forms Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. 2006 income tax forms Defined contribution plans, Defined contribution plan. 2006 income tax forms Effect of modified AGI on deduction (Table 1-2), Table 1-2. 2006 income tax forms Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. 2006 income tax forms Endowment contracts (see Annuity contracts) Estate tax, Estate tax. 2006 income tax forms Deduction for inherited IRAs, Federal estate tax deduction. 2006 income tax forms Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. 2006 income tax forms Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. 2006 income tax forms Deducted in earlier year, Excess contribution deducted in an earlier year. 2006 income tax forms Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. 2006 income tax forms Recharacterizing, Recharacterizing excess contributions. 2006 income tax forms Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. 2006 income tax forms Federal judges, Federal judges. 2006 income tax forms Fiduciaries Prohibited transactions, Fiduciary. 2006 income tax forms Filing before IRA contribution is made, Filing before a contribution is made. 2006 income tax forms Filing status, Filing Status Deduction phaseout and, Filing status. 2006 income tax forms Firefighters, volunteer, Volunteer firefighters. 2006 income tax forms First-time homebuyers, First home. 2006 income tax forms Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. 2006 income tax forms , Form 1040NR. 2006 income tax forms Form 1040A Modified AGI calculation from, Form 1040A. 2006 income tax forms Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. 2006 income tax forms Letter codes used on, Letter codes. 2006 income tax forms Number codes used on, Number codes. 2006 income tax forms Withdrawal of excess contribution, Form 1099-R. 2006 income tax forms Form 5329, Additional 10% tax, Reporting the tax. 2006 income tax forms , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. 2006 income tax forms Form 8606, Form 8606. 2006 income tax forms , Form 8606. 2006 income tax forms , Reporting your nontaxable distribution on Form 8606. 2006 income tax forms , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. 2006 income tax forms Form 8880, How to figure and report the credit. 2006 income tax forms Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. 2006 income tax forms Frozen deposits, Frozen deposit. 2006 income tax forms Full-time student Retirement savings contributions credit, Full-time student. 2006 income tax forms H Help (see Tax help) Higher education expenses, Higher education expenses. 2006 income tax forms How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. 2006 income tax forms HSA funding distributions, qualified, One-time qualified HSA funding distribution. 2006 income tax forms I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. 2006 income tax forms Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. 2006 income tax forms Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. 2006 income tax forms Inherited IRAs, What if You Inherit an IRA?, More information. 2006 income tax forms Rollovers, Inherited IRAs. 2006 income tax forms Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. 2006 income tax forms Exception, Exception. 2006 income tax forms K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. 2006 income tax forms Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. 2006 income tax forms L Last-in first-out rule, Last-in first-out rule. 2006 income tax forms Life expectancy, Life expectancy. 2006 income tax forms Life insurance, Life insurance contract. 2006 income tax forms Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. 2006 income tax forms Matching contributions (SIMPLE), Matching contributions. 2006 income tax forms Medical expenses, unreimbursed, Unreimbursed medical expenses. 2006 income tax forms Medical insurance, Medical insurance. 2006 income tax forms Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. 2006 income tax forms Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. 2006 income tax forms Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. 2006 income tax forms Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. 2006 income tax forms Effect on contribution amount (Table 2-1), Table 2-1. 2006 income tax forms Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. 2006 income tax forms More than one IRA, More than one IRA. 2006 income tax forms Recharacterization, More than one IRA. 2006 income tax forms Required minimum distribution, More than one IRA. 2006 income tax forms N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. 2006 income tax forms Failure to report, Failure to report nondeductible contributions. 2006 income tax forms Overstatement penalty, Penalty for overstatement. 2006 income tax forms Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. 2006 income tax forms Rollovers, Rollover notice. 2006 income tax forms P Partial rollovers, Partial rollovers. 2006 income tax forms , Partial rollover. 2006 income tax forms Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. 2006 income tax forms Early distributions, Early Distributions, Nondeductible contributions. 2006 income tax forms Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. 2006 income tax forms Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. 2006 income tax forms Failure to file Form 8606, Penalty for failure to file Form 8606. 2006 income tax forms Overstatement of nondeductible contributions, Penalty for overstatement. 2006 income tax forms Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. 2006 income tax forms Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. 2006 income tax forms Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. 2006 income tax forms Taxes on, Taxes on prohibited transactions. 2006 income tax forms Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. 2006 income tax forms Qualified domestic relations orders (QDROs), Qualified domestic relations order. 2006 income tax forms Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. 2006 income tax forms Receivership distributions, Receivership distributions. 2006 income tax forms Recharacterization, Recharacterizations, More than one IRA. 2006 income tax forms Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. 2006 income tax forms Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. 2006 income tax forms Timing of, Timing. 2006 income tax forms Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. 2006 income tax forms Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. 2006 income tax forms From IRAs, Reporting rollovers from IRAs. 2006 income tax forms Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. 2006 income tax forms Required beginning date, Distributions after the required beginning date. 2006 income tax forms Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. 2006 income tax forms Distribution period, Distribution period. 2006 income tax forms During lifetime, Distributions during your lifetime. 2006 income tax forms Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. 2006 income tax forms Installments allowed, Installments allowed. 2006 income tax forms More than one IRA, More than one IRA. 2006 income tax forms Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. 2006 income tax forms Reservists, Reservists. 2006 income tax forms Qualified reservist distribution, Qualified reservist distributions. 2006 income tax forms Qualified reservist repayments, Qualified reservist repayments. 2006 income tax forms Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. 2006 income tax forms Rollovers, Rollovers, Reporting rollovers from employer plans. 2006 income tax forms Airline payments, Rollover of Airline Payments Amount, Amount. 2006 income tax forms Choosing an option (Table 1-5), Table 1-5. 2006 income tax forms Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. 2006 income tax forms Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. 2006 income tax forms Direct rollover option, Direct rollover option. 2006 income tax forms Extension of period, Extension of rollover period. 2006 income tax forms From bond purchase plan, Rollover from bond purchase plan. 2006 income tax forms From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. 2006 income tax forms From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. 2006 income tax forms Inherited IRAs, Inherited IRAs. 2006 income tax forms Nonspouse beneficiary, Rollover by nonspouse beneficiary. 2006 income tax forms Notice, Rollover notice. 2006 income tax forms Partial, Partial rollovers. 2006 income tax forms , Partial rollover. 2006 income tax forms SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. 2006 income tax forms Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. 2006 income tax forms To traditional IRA, Kinds of rollovers to a traditional IRA. 2006 income tax forms Waiting period between, Waiting period between rollovers. 2006 income tax forms , No waiting period between rollovers. 2006 income tax forms Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. 2006 income tax forms Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. 2006 income tax forms Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. 2006 income tax forms Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. 2006 income tax forms , Recharacterizing to a SEP IRA or SIMPLE IRA. 2006 income tax forms , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. 2006 income tax forms Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. 2006 income tax forms Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. 2006 income tax forms Income of, Self-employment income. 2006 income tax forms SIMPLE plans, Self-employed individual. 2006 income tax forms SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. 2006 income tax forms Separated taxpayers Filing status of, Lived apart from spouse. 2006 income tax forms Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. 2006 income tax forms SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. 2006 income tax forms Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. 2006 income tax forms Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. 2006 income tax forms Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. 2006 income tax forms Self-employed persons, Self-employed individual. 2006 income tax forms SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. 2006 income tax forms , Traditional IRA mistakenly moved to SIMPLE IRA. 2006 income tax forms Two-year rule, Two-year rule. 2006 income tax forms Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. 2006 income tax forms Retirement savings contributions credit, Full-time student. 2006 income tax forms Surviving spouse, Surviving spouse. 2006 income tax forms , Surviving spouse. 2006 income tax forms Rollovers by, Distributions received by a surviving spouse. 2006 income tax forms T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. 2006 income tax forms Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. 2006 income tax forms Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. 2006 income tax forms Effect of Modified AGI on Roth IRA Contribution Rollover vs. 2006 income tax forms direct payment to taxpayer (Table 1-5), Table 1-5. 2006 income tax forms Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. 2006 income tax forms Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. 2006 income tax forms Tax help, How To Get Tax Help Tax year, Tax year. 2006 income tax forms Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. 2006 income tax forms Traditional IRAs, Traditional IRAs, Form 5329 not required. 2006 income tax forms Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. 2006 income tax forms To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. 2006 income tax forms Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. 2006 income tax forms Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. 2006 income tax forms Loss of IRA status, Loss of IRA status. 2006 income tax forms Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. 2006 income tax forms , Traditional IRA mistakenly moved to SIMPLE IRA. 2006 income tax forms Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. 2006 income tax forms Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. 2006 income tax forms , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. 2006 income tax forms Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. 2006 income tax forms Trustees' fees, Trustees' fees. 2006 income tax forms , Trustees' fees. 2006 income tax forms Trusts As beneficiary, Trust as beneficiary. 2006 income tax forms TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. 2006 income tax forms U Unreimbursed medical expenses, Unreimbursed medical expenses. 2006 income tax forms V Volunteer firefighters, Volunteer firefighters. 2006 income tax forms W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. 2006 income tax forms Direct rollover option, Withholding. 2006 income tax forms Eligible rollover distribution paid to taxpayer, Withholding requirement. 2006 income tax forms Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. 2006 income tax forms Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. 2006 income tax forms Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. 2006 income tax forms Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications