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2011 1040a Tax Forms

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2011 1040a Tax Forms

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

2011 1040a tax forms Index A Allowances, Foreign areas allowances. 2011 1040a tax forms American Institute in Taiwan, American Institute in Taiwan. 2011 1040a tax forms Away from home, Traveling away from home. 2011 1040a tax forms B Business expenses, how to report, How To Report Business Expenses C Combat zone, Reminders Commuting expenses, Commuting. 2011 1040a tax forms Contributions, Contributions. 2011 1040a tax forms Cost-of-living allowances, Cost-of-living allowances. 2011 1040a tax forms Credit for foreign taxes, Foreign tax credit. 2011 1040a tax forms Currency conversion, loss on, Loss on conversion of U. 2011 1040a tax forms S. 2011 1040a tax forms dollars into foreign currency. 2011 1040a tax forms D Danger pay (see Pay differentials) Death due to terrorist action, Reminders Deduction for foreign taxes, Foreign tax deduction. 2011 1040a tax forms , Deduction for other foreign taxes. 2011 1040a tax forms Differential pay, Pay differentials. 2011 1040a tax forms Dues, Membership dues. 2011 1040a tax forms E Educational expenses, Educational expenses. 2011 1040a tax forms Employee business expenses, Other Employee Business Expenses Entertainment expenses, Limit on meals and entertainment. 2011 1040a tax forms Expenses, deductible, Other Employee Business Expenses Extension of time to file return, When To File and Pay F Federal court employees, Federal court employees. 2011 1040a tax forms Federal crime investigations, Exception for federal crime investigations or prosecutions. 2011 1040a tax forms Filing information, Filing Information, When To File and Pay Foreign areas allowances, Foreign areas allowances. 2011 1040a tax forms Foreign bank accounts, Foreign Bank Accounts Foreign earned income and housing exclusions, Foreign Earned Income Exclusion Foreign income, U. 2011 1040a tax forms S. 2011 1040a tax forms Government Payments Foreign service representation expenses, Foreign service representation expenses. 2011 1040a tax forms Foreign taxes, Foreign Taxes Forms 1116, Foreign tax credit. 2011 1040a tax forms 2106, Form 2106 or Form 2106-EZ. 2011 1040a tax forms 2106-EZ, Form 2106 or Form 2106-EZ. 2011 1040a tax forms 3903, How to report moving expenses. 2011 1040a tax forms TD F 90-22. 2011 1040a tax forms 1, Foreign Bank Accounts H Home leave, Home leave. 2011 1040a tax forms Home mortgage interest, Real estate tax and home mortgage interest. 2011 1040a tax forms Home, sale of, Sale of your home. 2011 1040a tax forms Hours of service limits, Individuals subject to hours of service limits. 2011 1040a tax forms I Impairment-related work expenses, Impairment-related work expenses. 2011 1040a tax forms Interest on home mortgage, Real estate tax and home mortgage interest. 2011 1040a tax forms International organization, U. 2011 1040a tax forms S. 2011 1040a tax forms reemployment after serving with, Federal reemployment payments after serving with an international organization. 2011 1040a tax forms Itemized deductions Contributions, Contributions. 2011 1040a tax forms Employee business expenses, Other Employee Business Expenses Home mortgage interest, Real estate tax and home mortgage interest. 2011 1040a tax forms Real estate tax, Real estate tax and home mortgage interest. 2011 1040a tax forms L Lodging, Lodging furnished to a principal representative of the United States. 2011 1040a tax forms Loss on currency conversion, Loss on conversion of U. 2011 1040a tax forms S. 2011 1040a tax forms dollars into foreign currency. 2011 1040a tax forms M Meal expenses, Limit on meals and entertainment. 2011 1040a tax forms More information (see Tax help) Mortgage interest, Real estate tax and home mortgage interest. 2011 1040a tax forms Moving expenses, Moving Expenses, Closely related to the start of work. 2011 1040a tax forms , Distance test. 2011 1040a tax forms , Time test. 2011 1040a tax forms , Reimbursements. 2011 1040a tax forms P Pay differentials, Pay differentials. 2011 1040a tax forms Peace Corps volunteers, Peace Corps. 2011 1040a tax forms Personal property, sale of, Sale of personal property. 2011 1040a tax forms Post differentials (see Pay differentials) Post exchanges, Employees of post exchanges, etc. 2011 1040a tax forms Principal representative, Lodging furnished to a principal representative of the United States. 2011 1040a tax forms Proving expenses, Recordkeeping Rules R Real estate tax, Real estate tax and home mortgage interest. 2011 1040a tax forms Recordkeeping, business expenses, Recordkeeping Rules Reemployed by federal agency, Federal reemployment payments after serving with an international organization. 2011 1040a tax forms Reporting Business expenses, How To Report Business Expenses Moving expenses, Moving Expenses, How to report moving expenses. 2011 1040a tax forms Representation expenses, Foreign service representation expenses. 2011 1040a tax forms S Sale of home, Sale of your home. 2011 1040a tax forms Sale of personal property, Sale of personal property. 2011 1040a tax forms Subscriptions, Subscriptions. 2011 1040a tax forms T Taiwan, American Institute in, American Institute in Taiwan. 2011 1040a tax forms Tax credit for foreign taxes, Foreign tax credit. 2011 1040a tax forms Taxpayer Advocate, Taxpayer Advocate Service. 2011 1040a tax forms Temporary assignment, Temporary assignment. 2011 1040a tax forms Terrorist action, Reminders Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses W When to file return, When To File and Pay Prev  Up     Home   More Online Publications