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2008 1040x 4. 2008 1040x Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. 2008 1040x Adjusted gross income. 2008 1040x Distributions received by spouse. 2008 1040x Testing period. 2008 1040x What's New Modified AGI limit for retirement savings contributions credit increased. 2008 1040x For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). 2008 1040x Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). 2008 1040x You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). 2008 1040x This credit could reduce the federal income tax you pay dollar for dollar. 2008 1040x Can you claim the credit? If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. 2008 1040x You were born before January 2, 1996. 2008 1040x You are not a full-time student (explained next). 2008 1040x No one else, such as your parent(s), claims an exemption for you on their tax return. 2008 1040x Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). 2008 1040x Full-time student. 2008 1040x You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. 2008 1040x You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. 2008 1040x Adjusted gross income. 2008 1040x This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. 2008 1040x However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. 2008 1040x Eligible contributions. 2008 1040x These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. 2008 1040x They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. 2008 1040x For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. 2008 1040x Reducing eligible contributions. 2008 1040x Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. 2008 1040x Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. 2008 1040x Do not reduce your eligible contributions by any of the following. 2008 1040x The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. 2008 1040x Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. 2008 1040x Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. 2008 1040x Loans from a qualified employer plan treated as a distribution. 2008 1040x Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). 2008 1040x Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). 2008 1040x Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. 2008 1040x Distributions from a military retirement plan. 2008 1040x Distributions from an inherited IRA by a nonspousal beneficiary. 2008 1040x Distributions received by spouse. 2008 1040x Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. 2008 1040x Testing period. 2008 1040x The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. 2008 1040x Example. 2008 1040x You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. 2008 1040x You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. 2008 1040x Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. 2008 1040x You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. 2008 1040x You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. 2008 1040x Maximum eligible contributions. 2008 1040x After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. 2008 1040x Effect on other credits. 2008 1040x The amount of this credit will not change the amount of your refundable tax credits. 2008 1040x A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. 2008 1040x Maximum credit. 2008 1040x This is a nonrefundable credit. 2008 1040x The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. 2008 1040x If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. 2008 1040x How to figure and report the credit. 2008 1040x The amount of the credit you can get is based on the contributions you make and your credit rate. 2008 1040x Your credit rate can be as low as 10% or as high as 50%. 2008 1040x Your credit rate depends on your income and your filing status. 2008 1040x See Form 8880 to determine your credit rate. 2008 1040x The maximum contribution taken into account is $2,000 per person. 2008 1040x On a joint return, up to $2,000 is taken into account for each spouse. 2008 1040x Figure the credit on Form 8880. 2008 1040x Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. 2008 1040x Prev Up Next Home More Online Publications
History of the Office of the Taxpayer Advocate
In Taxpayer Bill of Rights 2, Congress not only established the Office of the Taxpayer Advocate but also described its functions:
- To assist taxpayers in resolving problems with the Internal Revenue Service;
- To identify areas in which taxpayers have problems in dealings with the Internal Revenue Service;
- To the extent possible, propose changes in the administrative practices of the IRS to mitigate those identified problems; and
- To identify potential legislative changes which may be appropriate to mitigate such problems.
Read the interesting history of TAS
Page Last Reviewed or Updated: 14-Mar-2014
The 2008 1040x
2008 1040x Publication 535 - Additional Material Prev Up Next Home More Online Publications