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2011 Form 1040ez

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2011 Form 1040ez

2011 form 1040ez 5. 2011 form 1040ez   Ministers and Church Employees Table of Contents Alternative Limit for Church Employees Changes to Includible Compensation for Most Recent Year of ServiceChanges to Includible Compensation Changes to Years of Service Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants. 2011 form 1040ez This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of: Your limit on annual additions, or Your limit on elective deferrals. 2011 form 1040ez For most ministers and church employees, the limit on annual additions is figured without any changes. 2011 form 1040ez This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or Your includible compensation for your most recent year of service. 2011 form 1040ez Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. 2011 form 1040ez This chapter will explain the alternative limit and the changes. 2011 form 1040ez Who is a church employee?   A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a church or a convention or association of churches. 2011 form 1040ez Alternative Limit for Church Employees If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions, even if your annual additions computed under the general rule is less. 2011 form 1040ez Total contributions over your lifetime under this choice cannot be more than $40,000. 2011 form 1040ez Changes to Includible Compensation for Most Recent Year of Service There are two types of changes in determining includible compensation for the most recent year of service. 2011 form 1040ez They are: Changes in how the includible compensation of foreign missionaries and self-employed ministers is figured, and A change to the years that are counted when figuring the most recent year of service for church employees and self-employed ministers. 2011 form 1040ez Changes to Includible Compensation Includible compensation is figured differently for foreign missionaries and self-employed ministers. 2011 form 1040ez Foreign missionary. 2011 form 1040ez   If you are a foreign missionary, your includible compensation includes foreign earned income that may otherwise be excludable from your gross income under section 911. 2011 form 1040ez   If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000. 2011 form 1040ez   You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements. 2011 form 1040ez You are an employee of a church or convention or association of churches. 2011 form 1040ez You are performing services for the church outside the United States. 2011 form 1040ez Self-employed minister. 2011 form 1040ez   If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. 2011 form 1040ez Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deductible portion of your self-employment tax. 2011 form 1040ez Changes to Years of Service Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions. 2011 form 1040ez Church employees. 2011 form 1040ez   If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. 2011 form 1040ez Self-employed minister. 2011 form 1040ez   If you are a self-employed minister, your years of service include full and part years during which you were self-employed. 2011 form 1040ez Prev  Up  Next   Home   More Online Publications

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The 2011 Form 1040ez

2011 form 1040ez Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. 2011 form 1040ez SIMPLE plans. 2011 form 1040ez Qualified plans. 2011 form 1040ez Ordering forms and publications. 2011 form 1040ez Tax questions. 2011 form 1040ez Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. 2011 form 1040ez irs. 2011 form 1040ez gov/pub560. 2011 form 1040ez What's New Compensation limit increased for 2013 and 2014. 2011 form 1040ez  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. 2011 form 1040ez This limit increases to $260,000 for 2014. 2011 form 1040ez Elective deferral limit for 2013 and 2014. 2011 form 1040ez  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. 2011 form 1040ez These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. 2011 form 1040ez Defined contribution limit increased for 2013 and 2014. 2011 form 1040ez  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. 2011 form 1040ez This limit increases to $52,000 for 2014. 2011 form 1040ez SIMPLE plan salary reduction contribution limit for 2013 and 2014. 2011 form 1040ez  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. 2011 form 1040ez Catch-up contribution limit remains unchanged for 2013 and 2014. 2011 form 1040ez  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. 2011 form 1040ez The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. 2011 form 1040ez The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. 2011 form 1040ez The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. 2011 form 1040ez The catch-up contribution limit. 2011 form 1040ez The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. 2011 form 1040ez See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. 2011 form 1040ez All section references are to the Internal Revenue Code, unless otherwise stated. 2011 form 1040ez Reminders In-plan Roth rollovers. 2011 form 1040ez  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. 2011 form 1040ez An in-plan Roth rollover is not treated as a distribution for most purposes. 2011 form 1040ez Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. 2011 form 1040ez For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. 2011 form 1040ez R. 2011 form 1040ez B. 2011 form 1040ez 872, available at  www. 2011 form 1040ez irs. 2011 form 1040ez gov/irb/2010-51_IRB/ar11. 2011 form 1040ez html. 2011 form 1040ez In-plan Roth rollovers expanded. 2011 form 1040ez  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. 2011 form 1040ez Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. 2011 form 1040ez For more information, see Notice 2013-74, 2013-52 I. 2011 form 1040ez R. 2011 form 1040ez B. 2011 form 1040ez 819, available at www. 2011 form 1040ez irs. 2011 form 1040ez gov/irb/2013-52_IRB/ar11. 2011 form 1040ez html. 2011 form 1040ez Credit for startup costs. 2011 form 1040ez  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. 2011 form 1040ez The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. 2011 form 1040ez You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. 2011 form 1040ez You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. 2011 form 1040ez At least one participant must be a non-highly compensated employee. 2011 form 1040ez The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. 2011 form 1040ez You. 2011 form 1040ez A member of a controlled group that includes you. 2011 form 1040ez A predecessor of (1) or (2). 2011 form 1040ez The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. 2011 form 1040ez However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. 2011 form 1040ez You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. 2011 form 1040ez To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. 2011 form 1040ez Retirement savings contributions credit. 2011 form 1040ez  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. 2011 form 1040ez The maximum contribution eligible for the credit is $2,000. 2011 form 1040ez To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. 2011 form 1040ez For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). 2011 form 1040ez Photographs of missing children. 2011 form 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 form 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 form 1040ez 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. 2011 form 1040ez Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. 2011 form 1040ez In this publication, “you” refers to the employer. 2011 form 1040ez See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. 2011 form 1040ez This publication covers the following types of retirement plans. 2011 form 1040ez SEP (simplified employee pension) plans. 2011 form 1040ez SIMPLE (savings incentive match plan for employees) plans. 2011 form 1040ez Qualified plans (also called H. 2011 form 1040ez R. 2011 form 1040ez 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. 2011 form 1040ez SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. 2011 form 1040ez You can deduct contributions you make to the plan for your employees. 2011 form 1040ez If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. 2011 form 1040ez You can also deduct trustees' fees if contributions to the plan do not cover them. 2011 form 1040ez Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. 2011 form 1040ez Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. 2011 form 1040ez These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. 2011 form 1040ez What this publication covers. 2011 form 1040ez   This publication contains the information you need to understand the following topics. 2011 form 1040ez What type of plan to set up. 2011 form 1040ez How to set up a plan. 2011 form 1040ez How much you can contribute to a plan. 2011 form 1040ez How much of your contribution is deductible. 2011 form 1040ez How to treat certain distributions. 2011 form 1040ez How to report information about the plan to the IRS and your employees. 2011 form 1040ez Basic features of SEP, SIMPLE, and qualified plans. 2011 form 1040ez The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. 2011 form 1040ez SEP plans. 2011 form 1040ez   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. 2011 form 1040ez Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. 2011 form 1040ez SIMPLE plans. 2011 form 1040ez   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. 2011 form 1040ez Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. 2011 form 1040ez In addition, you will contribute matching or nonelective contributions. 2011 form 1040ez The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. 2011 form 1040ez Qualified plans. 2011 form 1040ez   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. 2011 form 1040ez However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. 2011 form 1040ez Table 1. 2011 form 1040ez Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). 2011 form 1040ez Smaller of $51,000 or 25%1 of participant's compensation. 2011 form 1040ez 2 25%1 of all participants' compensation. 2011 form 1040ez 2 Any time up to the due date of employer's return (including extensions). 2011 form 1040ez SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. 2011 form 1040ez 4  Matching or nonelective contributions: Due date of employer's return (including extensions). 2011 form 1040ez Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. 2011 form 1040ez   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. 2011 form 1040ez 2 Same as maximum contribution. 2011 form 1040ez Any time between 1/1 and 10/1 of the calendar year. 2011 form 1040ez   For a new employer coming into existence after 10/1, as soon as administratively feasible. 2011 form 1040ez Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). 2011 form 1040ez 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). 2011 form 1040ez  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. 2011 form 1040ez   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. 2011 form 1040ez 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. 2011 form 1040ez 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. 2011 form 1040ez   By the end of the tax year. 2011 form 1040ez Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. 2011 form 1040ez See Minimum Funding Requirement in chapter 4. 2011 form 1040ez Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. 2011 form 1040ez Based on actuarial assumptions and computations. 2011 form 1040ez By the end of the tax year. 2011 form 1040ez 1Net earnings from self-employment must take the contribution into account. 2011 form 1040ez See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . 2011 form 1040ez  2Compensation is generally limited to $255,000 in 2013. 2011 form 1040ez  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. 2011 form 1040ez  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. 2011 form 1040ez What this publication does not cover. 2011 form 1040ez   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. 2011 form 1040ez You may also need professional help and guidance. 2011 form 1040ez   Also, this publication does not cover all the rules that may be of interest to employees. 2011 form 1040ez For example, it does not cover the following topics. 2011 form 1040ez The comprehensive IRA rules an employee needs to know. 2011 form 1040ez These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). 2011 form 1040ez The comprehensive rules that apply to distributions from retirement plans. 2011 form 1040ez These rules are covered in Publication 575, Pension and Annuity Income. 2011 form 1040ez The comprehensive rules that apply to section 403(b) plans. 2011 form 1040ez These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). 2011 form 1040ez Comments and suggestions. 2011 form 1040ez   We welcome your comments about this publication and your suggestions for future editions. 2011 form 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 form 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 form 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 form 1040ez   You can send your comments from www. 2011 form 1040ez irs. 2011 form 1040ez gov/formspubs. 2011 form 1040ez Click on “More Information” and then on “Give us feedback. 2011 form 1040ez ”   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. 2011 form 1040ez Ordering forms and publications. 2011 form 1040ez   Visit www. 2011 form 1040ez irs. 2011 form 1040ez 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. 2011 form 1040ez Internal Revenue Service 1201 N. 2011 form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 form 1040ez   If you have a tax question, check the information available on IRS. 2011 form 1040ez gov or call 1-800-829-1040. 2011 form 1040ez We cannot answer tax questions sent to either of the above addresses. 2011 form 1040ez Note. 2011 form 1040ez Forms filed electronically with the Department of Labor are not available on the IRS website. 2011 form 1040ez Instead, see www. 2011 form 1040ez efast. 2011 form 1040ez dol. 2011 form 1040ez gov. 2011 form 1040ez Prev  Up  Next   Home   More Online Publications