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2009 1040 Form

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2009 1040 Form

2009 1040 form Publication 1212 - Introductory Material Table of Contents Future Developments Photographs of Missing Children IntroductionOrdering forms and publications. 2009 1040 form Tax questions. 2009 1040 form Useful Items - You may want to see: Future Developments For the latest information about developments related to Pub. 2009 1040 form 1212, such as legislation enacted after it was published, go to www. 2009 1040 form irs. 2009 1040 form gov/pub1212. 2009 1040 form Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2009 1040 form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2009 1040 form 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. 2009 1040 form Introduction This publication has two purposes. 2009 1040 form Its primary purpose is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required. 2009 1040 form The other purpose of the publication is to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns. 2009 1040 form The list of publicly offered OID debt instruments (OID list) is on the IRS website. 2009 1040 form The original issue discount tables, Sections I-A through III-F, are only available on the IRS website at www. 2009 1040 form irs. 2009 1040 form gov/pub1212 by clicking the link under Recent Developments. 2009 1040 form The tables are posted to the website in late November or early December of each year. 2009 1040 form The information on these lists come from the issuers of the debt instruments and from financial publications and is updated annually. 2009 1040 form (However, see Debt Instruments Not on the OID List, later. 2009 1040 form ) Brokers and other middlemen can rely on this list to determine, for information reporting purposes, whether a debt instrument was issued at a discount and the OID to be reported on information returns. 2009 1040 form However, because the information in the list has generally not been verified by the IRS as correct, the following tax matters are subject to change upon examination by the IRS. 2009 1040 form The OID reported by owners of a debt instrument on their income tax returns. 2009 1040 form The issuer's classification of an instrument as debt for federal income tax purposes. 2009 1040 form Instructions for issuers of OID debt instruments. 2009 1040 form   In general, issuers of publicly offered OID debt instruments must, within 30 days after the issue date, report information about the instruments to the IRS on Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments. 2009 1040 form See the form instructions for more information. 2009 1040 form Issuers should report errors in and omissions from the list in writing at the following address:  IRS OID Publication Project SE:W:CAR:MP:T  1111 Constitution Ave. 2009 1040 form NW, IR-6526 Washington, D. 2009 1040 form C. 2009 1040 form 20224 REMIC and CDO information reporting requirements. 2009 1040 form   Brokers and other middlemen must follow special information reporting requirements for real estate mortgage investment conduits (REMIC) regular, and collateralized debt obligations (CDO) interests. 2009 1040 form The rules are explained in Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). 2009 1040 form   Holders of interests in REMICs and CDOs should see chapter 1 of Publication 550 for information on REMICs and CDOs. 2009 1040 form Comments and suggestions. 2009 1040 form   We welcome your comments about this publication and your suggestions for future editions. 2009 1040 form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2009 1040 form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2009 1040 form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2009 1040 form   You can send your comments from www. 2009 1040 form irs. 2009 1040 form gov/formspubs/. 2009 1040 form Click on “More Information” and then on “Comment on Tax Forms and Publications. 2009 1040 form ”   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. 2009 1040 form Ordering forms and publications. 2009 1040 form   Visit www. 2009 1040 form irs. 2009 1040 form 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. 2009 1040 form Internal Revenue Service 1201 N. 2009 1040 form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2009 1040 form   If you have a tax question, check the information available on IRS. 2009 1040 form gov or call 1-800-829-1040. 2009 1040 form We cannot answer tax questions sent to any of the preceding addresses. 2009 1040 form Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 550 Investment Income and Expenses 938 Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). 2009 1040 form Form (and Instructions) 1096 Annual Summary and Transmittal of U. 2009 1040 form S. 2009 1040 form Information Returns 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-INT Interest Income 1099-OID Original Issue Discount 8949 Sales and Other Dispositions of Capital Assets Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends Schedule D (Form 1040) Capital Gains and Losses W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2009 1040 form Prev  Up  Next   Home   More Online Publications
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Replace Your Vital Documents

Fortunately, you can replace most important personal records. Use these links as a starting point.

  • Address Change  – When you move, be sure to change your address with the Post Office, IRS, and other government agencies, so that you'll continue to receive mail and any government benefits at your new location.
  • Birth, Marriage, and Death Certificates  – Get records based on the location of the birth, death, marriage, or divorce.
  • Damaged Money  – The Treasury Department will exchange mutilated or damaged U.S. currency.
  • Drivers' Licenses and Vehicle Registration  – Find your state's motor vehicle department to get or replace your driver's license, and register your car.
  • Federal Civilian Personnel Records  – Go to the National Archives website for guidance on requesting personnel records for former federal civilian employees. Current federal workers can get personnel records from their human resources office.
  • Green Card Replacement  – Get instructions on how to replace a lost, stolen, or damaged permanent resident card (green card).
  • Medicare Card Replacement  – Learn how to replace a lost, stolen, or damaged Medicare card.
  • Military Service Records  – Get copies of military service records, to prove military service or to research genealogy.
  • Passport  – Report your lost or stolen passport immediately. Contact the nearest U.S. embassy or consulate if your passport is lost or stolen overseas.
  • Replace a Savings Bond  – Replace lost, stolen, or destroyed paper savings bonds.
  • Saving Family Treasures  – The National Archives provides guidelines for the care for some of the more common materials affected by natural disasters or other emergencies.
  • School Records  – Contact your former school or the appropriate school district if the school has closed.
  • Social Security Card Replacement  – Learn how to replace your lost or stolen Social Security card.
  • Tax Return  – Request a copy of your federal tax return from the Internal Revenue Service (IRS).

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The 2009 1040 Form

2009 1040 form Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. 2009 1040 form 20% withholding, Other withholding rules. 2009 1040 form 5-year rule, 5-year rule. 2009 1040 form , Death before required beginning date. 2009 1040 form 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. 2009 1040 form 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). 2009 1040 form , Modified AGI. 2009 1040 form (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. 2009 1040 form Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. 2009 1040 form Required minimum distributions, Distributions after the required beginning date. 2009 1040 form Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. 2009 1040 form Annuity contracts, Annuity or endowment contracts. 2009 1040 form Borrowing on, Borrowing on an annuity contract. 2009 1040 form Distribution from insurance company, Annuity distributions from an insurance company. 2009 1040 form Distribution from IRA account, Distribution of an annuity contract from your IRA account. 2009 1040 form Early distributions, Annuity. 2009 1040 form Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. 2009 1040 form Roth IRAs, Basis of distributed property. 2009 1040 form Traditional IRAs, Cost basis. 2009 1040 form Beginning date, required, Distributions after the required beginning date. 2009 1040 form Beneficiaries, IRA Beneficiaries, Death before required beginning date. 2009 1040 form Change of, Change of beneficiary. 2009 1040 form Death of beneficiary, Death of a beneficiary. 2009 1040 form Early distributions to, Beneficiary. 2009 1040 form Individual as, Beneficiary an individual. 2009 1040 form More than one, More than one beneficiary. 2009 1040 form , Multiple individual beneficiaries. 2009 1040 form Not an individual, Beneficiary not an individual. 2009 1040 form Roth IRAs, Distributions to beneficiaries. 2009 1040 form Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. 2009 1040 form Bond purchase plans Rollovers from, Rollover from bond purchase plan. 2009 1040 form Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. 2009 1040 form , Brokers' commissions. 2009 1040 form C Change in marital status, Change in marital status. 2009 1040 form Change of beneficiary, Change of beneficiary. 2009 1040 form Charitable distributions, qualified, Qualified charitable distributions. 2009 1040 form Collectibles, Investment in Collectibles, Collectibles. 2009 1040 form Community property, Community property laws. 2009 1040 form Compensation Alimony, Alimony and separate maintenance. 2009 1040 form Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. 2009 1040 form Self-employment, Self-employment loss. 2009 1040 form Wages, salaries, etc. 2009 1040 form , Wages, salaries, etc. 2009 1040 form Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. 2009 1040 form Contribution limits More than one IRA, More than one IRA. 2009 1040 form Contributions Designating the year, Designating year for which contribution is made. 2009 1040 form Distributions in same year as, Both contributions for 2013 and distributions in 2013. 2009 1040 form Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. 2009 1040 form Nondeductible (see Nondeductible contributions) Not required, Contributions not required. 2009 1040 form Qualified reservist repayments, Qualified reservist repayments. 2009 1040 form Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. 2009 1040 form Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. 2009 1040 form 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. 2009 1040 form To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. 2009 1040 form D Death of beneficiary, Death of a beneficiary. 2009 1040 form 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. 2009 1040 form Defined contribution plans, Defined contribution plan. 2009 1040 form Disabilities, persons with Early distributions to, Disabled. 2009 1040 form Distributions After required beginning date, Distributions after the required beginning date. 2009 1040 form Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. 2009 1040 form Delivered outside U. 2009 1040 form S. 2009 1040 form , IRA distributions delivered outside the United States. 2009 1040 form Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. 2009 1040 form From individual retirement annuities, Distributions from individual retirement annuities. 2009 1040 form Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. 2009 1040 form Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. 2009 1040 form Qualified HSA funding, One-time qualified HSA funding distribution. 2009 1040 form Qualified reservist, Qualified reservist distributions. 2009 1040 form 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. 2009 1040 form SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). 2009 1040 form Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. 2009 1040 form (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. 2009 1040 form Disability exception, Disabled. 2009 1040 form First-time homebuyers, exception, First home. 2009 1040 form Higher education expenses, exception, Higher education expenses. 2009 1040 form Medical insurance, exception, Medical insurance. 2009 1040 form 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. 2009 1040 form Education expenses, Higher education expenses. 2009 1040 form Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. 2009 1040 form 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. 2009 1040 form Defined contribution plans, Defined contribution plan. 2009 1040 form Effect of modified AGI on deduction (Table 1-2), Table 1-2. 2009 1040 form 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. 2009 1040 form Endowment contracts (see Annuity contracts) Estate tax, Estate tax. 2009 1040 form Deduction for inherited IRAs, Federal estate tax deduction. 2009 1040 form Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. 2009 1040 form Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. 2009 1040 form Deducted in earlier year, Excess contribution deducted in an earlier year. 2009 1040 form Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. 2009 1040 form Recharacterizing, Recharacterizing excess contributions. 2009 1040 form 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. 2009 1040 form Federal judges, Federal judges. 2009 1040 form Fiduciaries Prohibited transactions, Fiduciary. 2009 1040 form Filing before IRA contribution is made, Filing before a contribution is made. 2009 1040 form Filing status, Filing Status Deduction phaseout and, Filing status. 2009 1040 form Firefighters, volunteer, Volunteer firefighters. 2009 1040 form First-time homebuyers, First home. 2009 1040 form Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. 2009 1040 form , Form 1040NR. 2009 1040 form Form 1040A Modified AGI calculation from, Form 1040A. 2009 1040 form Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. 2009 1040 form Letter codes used on, Letter codes. 2009 1040 form Number codes used on, Number codes. 2009 1040 form Withdrawal of excess contribution, Form 1099-R. 2009 1040 form Form 5329, Additional 10% tax, Reporting the tax. 2009 1040 form , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. 2009 1040 form Form 8606, Form 8606. 2009 1040 form , Form 8606. 2009 1040 form , Reporting your nontaxable distribution on Form 8606. 2009 1040 form , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. 2009 1040 form Form 8880, How to figure and report the credit. 2009 1040 form Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. 2009 1040 form Frozen deposits, Frozen deposit. 2009 1040 form Full-time student Retirement savings contributions credit, Full-time student. 2009 1040 form H Help (see Tax help) Higher education expenses, Higher education expenses. 2009 1040 form How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. 2009 1040 form HSA funding distributions, qualified, One-time qualified HSA funding distribution. 2009 1040 form I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. 2009 1040 form Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. 2009 1040 form 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. 2009 1040 form Inherited IRAs, What if You Inherit an IRA?, More information. 2009 1040 form Rollovers, Inherited IRAs. 2009 1040 form Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. 2009 1040 form Exception, Exception. 2009 1040 form K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. 2009 1040 form Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. 2009 1040 form L Last-in first-out rule, Last-in first-out rule. 2009 1040 form Life expectancy, Life expectancy. 2009 1040 form Life insurance, Life insurance contract. 2009 1040 form Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. 2009 1040 form Matching contributions (SIMPLE), Matching contributions. 2009 1040 form Medical expenses, unreimbursed, Unreimbursed medical expenses. 2009 1040 form Medical insurance, Medical insurance. 2009 1040 form 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. 2009 1040 form Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. 2009 1040 form Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. 2009 1040 form Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. 2009 1040 form Effect on contribution amount (Table 2-1), Table 2-1. 2009 1040 form Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. 2009 1040 form More than one IRA, More than one IRA. 2009 1040 form Recharacterization, More than one IRA. 2009 1040 form Required minimum distribution, More than one IRA. 2009 1040 form N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. 2009 1040 form Failure to report, Failure to report nondeductible contributions. 2009 1040 form Overstatement penalty, Penalty for overstatement. 2009 1040 form Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. 2009 1040 form Rollovers, Rollover notice. 2009 1040 form P Partial rollovers, Partial rollovers. 2009 1040 form , Partial rollover. 2009 1040 form Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. 2009 1040 form Early distributions, Early Distributions, Nondeductible contributions. 2009 1040 form Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. 2009 1040 form Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. 2009 1040 form Failure to file Form 8606, Penalty for failure to file Form 8606. 2009 1040 form Overstatement of nondeductible contributions, Penalty for overstatement. 2009 1040 form Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. 2009 1040 form 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. 2009 1040 form Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. 2009 1040 form Taxes on, Taxes on prohibited transactions. 2009 1040 form Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. 2009 1040 form Qualified domestic relations orders (QDROs), Qualified domestic relations order. 2009 1040 form 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. 2009 1040 form Receivership distributions, Receivership distributions. 2009 1040 form Recharacterization, Recharacterizations, More than one IRA. 2009 1040 form Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. 2009 1040 form 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. 2009 1040 form Timing of, Timing. 2009 1040 form 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. 2009 1040 form Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. 2009 1040 form From IRAs, Reporting rollovers from IRAs. 2009 1040 form Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. 2009 1040 form Required beginning date, Distributions after the required beginning date. 2009 1040 form Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. 2009 1040 form Distribution period, Distribution period. 2009 1040 form During lifetime, Distributions during your lifetime. 2009 1040 form 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. 2009 1040 form Installments allowed, Installments allowed. 2009 1040 form More than one IRA, More than one IRA. 2009 1040 form Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. 2009 1040 form Reservists, Reservists. 2009 1040 form Qualified reservist distribution, Qualified reservist distributions. 2009 1040 form Qualified reservist repayments, Qualified reservist repayments. 2009 1040 form Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. 2009 1040 form Rollovers, Rollovers, Reporting rollovers from employer plans. 2009 1040 form Airline payments, Rollover of Airline Payments Amount, Amount. 2009 1040 form Choosing an option (Table 1-5), Table 1-5. 2009 1040 form Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. 2009 1040 form Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. 2009 1040 form Direct rollover option, Direct rollover option. 2009 1040 form Extension of period, Extension of rollover period. 2009 1040 form From bond purchase plan, Rollover from bond purchase plan. 2009 1040 form 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. 2009 1040 form 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. 2009 1040 form Inherited IRAs, Inherited IRAs. 2009 1040 form Nonspouse beneficiary, Rollover by nonspouse beneficiary. 2009 1040 form Notice, Rollover notice. 2009 1040 form Partial, Partial rollovers. 2009 1040 form , Partial rollover. 2009 1040 form 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. 2009 1040 form Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. 2009 1040 form To traditional IRA, Kinds of rollovers to a traditional IRA. 2009 1040 form Waiting period between, Waiting period between rollovers. 2009 1040 form , No waiting period between rollovers. 2009 1040 form 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. 2009 1040 form Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. 2009 1040 form Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. 2009 1040 form Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. 2009 1040 form , Recharacterizing to a SEP IRA or SIMPLE IRA. 2009 1040 form , 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. 2009 1040 form Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. 2009 1040 form 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. 2009 1040 form Income of, Self-employment income. 2009 1040 form SIMPLE plans, Self-employed individual. 2009 1040 form SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. 2009 1040 form Separated taxpayers Filing status of, Lived apart from spouse. 2009 1040 form 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. 2009 1040 form SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. 2009 1040 form Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. 2009 1040 form 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. 2009 1040 form Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. 2009 1040 form Self-employed persons, Self-employed individual. 2009 1040 form SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. 2009 1040 form , Traditional IRA mistakenly moved to SIMPLE IRA. 2009 1040 form Two-year rule, Two-year rule. 2009 1040 form 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. 2009 1040 form Retirement savings contributions credit, Full-time student. 2009 1040 form Surviving spouse, Surviving spouse. 2009 1040 form , Surviving spouse. 2009 1040 form Rollovers by, Distributions received by a surviving spouse. 2009 1040 form T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. 2009 1040 form 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. 2009 1040 form 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. 2009 1040 form Effect of Modified AGI on Roth IRA Contribution Rollover vs. 2009 1040 form direct payment to taxpayer (Table 1-5), Table 1-5. 2009 1040 form Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. 2009 1040 form 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. 2009 1040 form Tax help, How To Get Tax Help Tax year, Tax year. 2009 1040 form Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. 2009 1040 form Traditional IRAs, Traditional IRAs, Form 5329 not required. 2009 1040 form 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. 2009 1040 form To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. 2009 1040 form Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. 2009 1040 form 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. 2009 1040 form Loss of IRA status, Loss of IRA status. 2009 1040 form Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. 2009 1040 form , Traditional IRA mistakenly moved to SIMPLE IRA. 2009 1040 form 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. 2009 1040 form 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. 2009 1040 form , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. 2009 1040 form Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. 2009 1040 form Trustees' fees, Trustees' fees. 2009 1040 form , Trustees' fees. 2009 1040 form Trusts As beneficiary, Trust as beneficiary. 2009 1040 form TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. 2009 1040 form U Unreimbursed medical expenses, Unreimbursed medical expenses. 2009 1040 form V Volunteer firefighters, Volunteer firefighters. 2009 1040 form 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. 2009 1040 form Direct rollover option, Withholding. 2009 1040 form Eligible rollover distribution paid to taxpayer, Withholding requirement. 2009 1040 form Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. 2009 1040 form 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. 2009 1040 form Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. 2009 1040 form Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications