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Aarp Tax Help Locations

Aarp tax help locations Index A Accident benefits, Accident and Health Benefits Achievement awards, Achievement Awards Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Aarp tax help locations Adoption assistance, Adoption Assistance Annual lease value, Annual Lease Value Assistance (see Tax help) Athletic facilities, Athletic Facilities Automobile (see Vehicles) Awards, achievement, Achievement Awards B Bicycle commuting reimbursement, qualified, Qualified bicycle commuting reimbursement. Aarp tax help locations C Cafeteria plans, Cafeteria Plans Cents-per-mile rule, What's New, Cents-Per-Mile Rule COBRA premiums, COBRA premiums. Aarp tax help locations Comments on publication, Comments and suggestions. Aarp tax help locations Commuter highway vehicle, Commuter highway vehicle. Aarp tax help locations Commuting rule, Commuting Rule Copying machine use, De Minimis (Minimal) Benefits D Daily lease value, Daily Lease Value De minimis (minimal) benefits In general, De Minimis (Minimal) Benefits Meals, De Minimis Meals Transportation, De Minimis Transportation Benefits Demonstrator cars, Demonstrator cars. Aarp tax help locations Dependent care assistance, Dependent Care Assistance Deposit rules, 4. Aarp tax help locations Rules for Withholding, Depositing, and Reporting Discounts for employees, Employee Discounts E Educational assistance, Educational Assistance Employee benefit programs Accident and health benefits, Accident and Health Benefits Cafeteria plans, Cafeteria Plans Dependent care assistance, Dependent Care Assistance Educational assistance, Educational Assistance Group-term life insurance, Group-Term Life Insurance Coverage Employee discounts, Employee Discounts Employee stock options, Employee Stock Options Employer-operated eating facility, Employer-operated eating facility for employees. Aarp tax help locations Employer-provided cell phones, Employer-Provided Cell Phones Exclusion rules, 2. Aarp tax help locations Fringe Benefit Exclusion Rules F Fair market value, Fair market value. Aarp tax help locations Fringe benefit overview, 1. Aarp tax help locations Fringe Benefit Overview Fringe benefits Special accounting rule, Special accounting rule. Aarp tax help locations Valuation rules, 3. Aarp tax help locations Fringe Benefit Valuation Rules G General valuation rule, General Valuation Rule Group-term life insurance, Group-Term Life Insurance Coverage H Health benefits, Accident and Health Benefits Health Savings Accounts, Health Savings Accounts Holiday gifts, De Minimis (Minimal) Benefits I Insurance Accident and health, Accident and Health Benefits Group-term life, Group-Term Life Insurance Coverage Long-term care, Exception for certain long-term care benefits. Aarp tax help locations L Lease value rule, Lease Value Rule Length of service awards, Achievement Awards Life insurance Group-term, Group-Term Life Insurance Coverage Spouse or dependent, De Minimis (Minimal) Benefits Lodging, Lodging on Your Business Premises Long-term care insurance, Exception for certain long-term care benefits. Aarp tax help locations M Meals De minimis, De Minimis Meals On your business premises, Meals on Your Business Premises Medical reimbursement plans, Accident and Health Benefits Minimal benefits, De Minimis (Minimal) Benefits Moving expense reimbursements, Moving Expense Reimbursements N No-additional-cost services, No-Additional-Cost Services Nonpersonal use vehicles, qualified, Qualified nonpersonal use vehicles. Aarp tax help locations O Options on stock, Employee Stock Options Outplacement services, Outplacement services. Aarp tax help locations P Parking, qualified, Qualified parking. Aarp tax help locations Parties, De Minimis (Minimal) Benefits Performance of services, Performance of services. Aarp tax help locations Pickup trucks, Pickup trucks. Aarp tax help locations Picnics, De Minimis (Minimal) Benefits Prorated annual lease value, Prorated Annual Lease Value Provider defined, Provider of benefit. Aarp tax help locations Publications (see Tax help) Q Qualified transportation benefits, Qualified Transportation Benefits R Recipient defined, Recipient of benefit. Aarp tax help locations Reimbursements, moving expense, Moving Expense Reimbursements Reporting rules, 4. Aarp tax help locations Rules for Withholding, Depositing, and Reporting Retirement planning services, Retirement Planning Services S Safety achievement awards, Achievement Awards Self insurance (medical reimbursement plans), Accident and Health Benefits Services, no-additional-cost, No-Additional-Cost Services Simple Cafeteria Plans, Simple Cafeteria Plans Special accounting rule, Special accounting rule. Aarp tax help locations Stock options, employee, Employee Stock Options Suggestions for publication, Comments and suggestions. Aarp tax help locations T Tax help, How To Get Tax Help Taxable benefits, Are Fringe Benefits Taxable? Tickets for theater or sporting events, De Minimis (Minimal) Benefits Transit pass, Transit pass. Aarp tax help locations Transportation benefits De minimis, De Minimis Transportation Benefits Qualified, Qualified Transportation Benefits TTY/TDD information, How To Get Tax Help Tuition reduction, Tuition Reduction U Unsafe conditions commuting rule, Unsafe Conditions Commuting Rule V Valuation rules, 3. Aarp tax help locations Fringe Benefit Valuation Rules Vans, Vans. Aarp tax help locations Vehicles Business use of (see Working condition benefits) Commuter highway, Commuter highway vehicle. Aarp tax help locations Qualified nonpersonal use, Qualified nonpersonal use vehicles. Aarp tax help locations Valuation of, Employer-provided vehicles. Aarp tax help locations W Withholding rules, 4. Aarp tax help locations Rules for Withholding, Depositing, and Reporting Working condition benefits, Working Condition Benefits Prev  Up     Home   More Online Publications
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Published Guidance

Recent Published Guidance
Guidance published by IRS related to retirement plans.

Published Guidance by Topic (2010-current)
Index of retirement plan guidance by subject matter

Archive of Published Guidance
Retirement plan guidance by type - October 2000 to date

Interest Rates Tables
Monthly weighted-average interest rates

Actuarial Tables
Section 7520 tables for valuing annuities, life estates, remainders and reversions

Priority Guidance Plan
Information relating to the Priority Guidance Plan, including links to both the current and prior versions, and news or notices about the Plan.

Advance Releases
Text of revenue rulings, revenue procedures, and other technical items in advance of their Internal Revenue Bulletin publication date

Tax Code, Regulations and Official Guidance
The place to start for researching publicly accessible versions of the Internal Revenue Code, Treasury (Tax) Regulations, or other forms of official IRS tax guidance.

Key Legislative History Affecting Retirement Plans
Law and technical explanations of ACTs related to retirement plans

Page Last Reviewed or Updated: 28-Mar-2014

The Aarp Tax Help Locations

Aarp tax help locations 1. Aarp tax help locations   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. Aarp tax help locations Deducted. Aarp tax help locations Who Can Participate in a 403(b) Plan?Ministers. Aarp tax help locations Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. Aarp tax help locations Specifically, the chapter answers the following questions. Aarp tax help locations What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. Aarp tax help locations Individual accounts in a 403(b) plan can be any of the following types. Aarp tax help locations An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. Aarp tax help locations Generally, retirement income accounts can invest in either annuities or mutual funds. Aarp tax help locations We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. Aarp tax help locations What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. Aarp tax help locations The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. Aarp tax help locations Allowable contributions to a 403(b) plan are either excluded or deducted from your income. Aarp tax help locations However, if your contributions are made to a Roth contribution program, this benefit does not apply. Aarp tax help locations Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. Aarp tax help locations Note. Aarp tax help locations Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. Aarp tax help locations See chapter 4, Limit on Elective Deferrals , for more information. Aarp tax help locations The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. Aarp tax help locations Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. Aarp tax help locations Otherwise, they are taxed when you withdraw them. Aarp tax help locations The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. Aarp tax help locations See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . Aarp tax help locations Excluded. Aarp tax help locations   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. Aarp tax help locations This means that you do not report the excluded amount on your tax return. Aarp tax help locations Deducted. Aarp tax help locations   If an amount is deducted from your income, it is included with your other wages on your Form W-2. Aarp tax help locations You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. Aarp tax help locations Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. Aarp tax help locations Eligible employees. Aarp tax help locations   The following employees are eligible to participate in a 403(b) plan. Aarp tax help locations Employees of tax-exempt organizations established under section 501(c)(3). Aarp tax help locations These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. Aarp tax help locations Employees of public school systems who are involved in the day-to-day operations of a school. Aarp tax help locations Employees of cooperative hospital service organizations. Aarp tax help locations Civilian faculty and staff of the Uniformed Services University of the Health Sciences. Aarp tax help locations Employees of public school systems organized by Indian tribal governments. Aarp tax help locations Certain ministers (explained next). Aarp tax help locations Ministers. Aarp tax help locations   The following ministers are eligible employees for whom a 403(b) account can be established. Aarp tax help locations Ministers employed by section 501(c)(3) organizations. Aarp tax help locations Self-employed ministers. Aarp tax help locations A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. Aarp tax help locations Ministers (chaplains) who meet both of the following requirements. Aarp tax help locations They are employed by organizations that are not section 501(c)(3) organizations. Aarp tax help locations They function as ministers in their day-to-day professional responsibilities with their employers. Aarp tax help locations   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. Aarp tax help locations Example. Aarp tax help locations A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. Aarp tax help locations Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. Aarp tax help locations Only employers can set up 403(b) accounts. Aarp tax help locations A self-employed minister cannot set up a 403(b) account for his or her benefit. Aarp tax help locations If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. Aarp tax help locations How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. Aarp tax help locations However, some plans will allow you to make after-tax contributions (defined below). Aarp tax help locations The following types of contributions can be made to 403(b) accounts. Aarp tax help locations Elective deferrals . Aarp tax help locations These are contributions made under a salary reduction agreement. Aarp tax help locations This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. Aarp tax help locations Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. Aarp tax help locations If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. Aarp tax help locations Nonelective contributions . Aarp tax help locations These are employer contributions that are not made under a salary reduction agreement. Aarp tax help locations Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. Aarp tax help locations You do not pay income tax on these contributions until you withdraw them from the account. Aarp tax help locations After-tax contributions . Aarp tax help locations These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. Aarp tax help locations A salary payment on which income tax has been withheld is a source of these contributions. Aarp tax help locations If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. Aarp tax help locations A combination of any of the three contribution types listed above. Aarp tax help locations Self-employed minister. Aarp tax help locations   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. Aarp tax help locations Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. Aarp tax help locations Your employer will report contributions on your 2013 Form W-2. Aarp tax help locations Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. Aarp tax help locations If you are a self-employed minister or chaplain, see the discussions next. Aarp tax help locations Self-employed ministers. Aarp tax help locations   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. Aarp tax help locations Deduct your contributions on line 28 of the 2013 Form 1040. Aarp tax help locations Chaplains. Aarp tax help locations   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. Aarp tax help locations    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. Aarp tax help locations   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. Aarp tax help locations Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. Aarp tax help locations How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. Aarp tax help locations If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. Aarp tax help locations Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. Aarp tax help locations Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. Aarp tax help locations Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. Aarp tax help locations Prev  Up  Next   Home   More Online Publications