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Amended Tax Return Online

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Amended Tax Return Online

Amended tax return online 3. Amended tax return online   Abandonments Table of Contents You abandon property when you voluntarily and permanently give up possession and use of the property with the intention of ending your ownership but without passing it on to anyone else. Amended tax return online Whether an abandonment has occurred is determined in light of all the facts and circumstances. Amended tax return online You must both show an intention to abandon the property and affirmatively act to abandon the property. Amended tax return online A voluntary conveyance of the property in lieu of foreclosure is not an abandonment and is treated as the exchange of property to satisfy a debt. Amended tax return online For more information, see Sales and Exchanges in Publication 544. Amended tax return online The tax consequences of abandonment of property that secures a debt depend on whether you were personally liable for the debt (recourse debt) or were not personally liable for the debt (nonrecourse debt). Amended tax return online See Publication 544 if you abandoned property that did not secure debt. Amended tax return online This publication only discusses the tax consequences of abandoning property that secured a debt. Amended tax return online Abandonment of property securing recourse debt. Amended tax return online    In most cases, if you abandon property that secures debt for which you are personally liable (recourse debt), you do not have gain or loss until the later foreclosure is completed. Amended tax return online For details on figuring gain or loss on the foreclosure, see chapter 2. Amended tax return online Example 1—abandonment of personal-use property securing recourse debt. Amended tax return online In 2009, Anne purchased a home for $200,000. Amended tax return online She borrowed the entire purchase price, for which she was personally liable, and gave the bank a mortgage on the home. Amended tax return online In 2013, Anne lost her job and was unable to continue making her mortgage loan payments. Amended tax return online Because her mortgage loan balance was $185,000 and the FMV of her home was only $150,000, Anne decided to abandon her home by permanently moving out on August 1, 2013. Amended tax return online Because Anne was personally liable for the debt and the bank did not complete a foreclosure of the property in 2013, Anne has neither gain nor loss in tax year 2013 from abandoning the home. Amended tax return online If the bank sells the house at a foreclosure sale in 2014, Anne will have to figure her gain or nondeductible loss for tax year 2014 as discussed earlier in chapter 2. Amended tax return online Example 2—abandonment of business or investment property securing recourse debt. Amended tax return online In 2009, Sue purchased business property for $200,000. Amended tax return online She borrowed the entire purchase price, for which she was personally liable, and gave the lender a security interest in the property. Amended tax return online In 2013, Sue was unable to continue making her loan payments. Amended tax return online Because her loan balance was $185,000 and the FMV of the property was only $150,000, Sue abandoned the property on August 1, 2013. Amended tax return online Because Sue was personally liable for the debt and the lender did not complete a foreclosure of the property in 2013, Sue has neither gain nor loss in tax year 2013 from abandoning the property. Amended tax return online If the lender sells the property at a foreclosure sale in 2014, Sue will have to figure her gain or deductible loss for tax year 2014 as discussed earlier in chapter 2. Amended tax return online Abandonment of property securing nonrecourse debt. Amended tax return online    If you abandon property that secures debt for which you are not personally liable (nonrecourse debt), the abandonment is treated as a sale or exchange. Amended tax return online   The amount you realize on the abandonment of property that secured nonrecourse debt is the amount of the nonrecourse debt. Amended tax return online If the amount you realize is more than your adjusted basis, then you have a gain. Amended tax return online If your adjusted basis is more than the amount you realize, then you have a loss. Amended tax return online For more information on how to figure gain and loss, see Gain or Loss from Sales or Exchanges in Publication 544. Amended tax return online   Loss from abandonment of business or investment property is deductible as a loss. Amended tax return online The character of the loss depends on the character of the property. Amended tax return online The amount of deductible capital loss may be limited. Amended tax return online For more information, see Treatment of Capital Losses in Publication 544. Amended tax return online You cannot deduct any loss from abandonment of your home or other property held for personal use. Amended tax return online Example 1—abandonment of personal-use property securing nonrecourse debt. Amended tax return online In 2009, Timothy purchased a home for $200,000. Amended tax return online He borrowed the entire purchase price, for which he was not personally liable, and gave the bank a mortgage on the home. Amended tax return online In 2013, Timothy lost his job and was unable to continue making his mortgage loan payments. Amended tax return online Because his mortgage loan balance was $185,000 and the FMV of his home was only $150,000, Timothy decided to abandon his home by permanently moving out on August 1, 2013. Amended tax return online Because Timothy was not personally liable for the debt, the abandonment is treated as a sale or exchange of the home in tax year 2013. Amended tax return online Timothy's amount realized is $185,000 and his adjusted basis in the home is $200,000. Amended tax return online Timothy has a $15,000 nondeductible loss in tax year 2013. Amended tax return online (Had Timothy’s adjusted basis been less than the amount realized, Timothy would have had a gain that he would have to include in gross income. Amended tax return online ) The bank sells the house at a foreclosure sale in 2014. Amended tax return online Timothy has neither gain nor loss from the foreclosure sale. Amended tax return online Because he was not personally liable for the debt, he also has no cancellation of debt income. Amended tax return online Example 2—abandonment of business or investment property securing nonrecourse debt. Amended tax return online In 2009, Robert purchased business property for $200,000. Amended tax return online He borrowed the entire purchase price, for which he was not personally liable, and gave the lender a security interest in the property. Amended tax return online In 2013, Robert was unable to continue making his loan payments. Amended tax return online Because his loan balance was $185,000 and the FMV of the property was only $150,000, Robert decided to abandon the property on August 1, 2013. Amended tax return online Because Robert was not personally liable for the debt, the abandonment is treated as a sale or exchange of the property in tax year 2013. Amended tax return online Robert's amount realized is $185,000 and his adjusted basis in the property is $180,000 (as a result of $20,000 of depreciation deductions on the property). Amended tax return online Robert has a $5,000 gain in tax year 2013. Amended tax return online (Had Robert’s adjusted basis been greater than the amount realized, he would have had a deductible loss. Amended tax return online ) The lender sells the property at a foreclosure sale in 2014. Amended tax return online Robert has neither gain nor loss from the foreclosure sale. Amended tax return online Because he was not personally liable for the debt, he also has no cancellation of debt income. Amended tax return online Canceled debt. Amended tax return online    If the abandoned property secures a debt for which you are personally liable and the debt is canceled, you will realize ordinary income equal to the canceled debt. Amended tax return online This income is separate from any amount realized from abandonment of the property. Amended tax return online You must report this income on your return unless one of the exceptions or exclusions described in chapter 1 applies. Amended tax return online See chapter 1 for more details. Amended tax return online Forms 1099-A and 1099-C. Amended tax return online    In most cases, if you abandon real property (such as a home), intangible property, or tangible personal property held (wholly or partly) for use in a trade or business or for investment, that secures a loan and the lender knows the property has been abandoned, the lender should send you Form 1099-A showing information you need to figure your gain or loss from the abandonment. Amended tax return online Also, if your debt is canceled and the lender must file Form 1099-C, the lender can include the information about the abandonment on that form instead of on Form 1099-A. Amended tax return online The lender must file Form 1099-C and send you a copy if the amount of debt canceled is $600 or more and the lender is a financial institution, credit union, federal government agency, or any organization that has a significant trade or business of lending money. Amended tax return online For abandonments of property and debt cancellations occurring in 2013, these forms should be sent to you by January 31, 2014. Amended tax return online Prev  Up  Next   Home   More Online Publications
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Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions

The following questions and answers provide information to individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions or other similar formal relationships that are not marriages under state law. These individuals are not considered as married or spouses for federal tax purposes. For convenience, these individuals are referred to as “registered domestic partners” in these questions and answers. Questions and answers 9 through 27 concern registered domestic partners who reside in community property states and who are subject to their state’s community property laws. These questions and answers have been updated since the Supreme Court issued its decision in United States v. Windsor. As a result of the Court’s decision, the Service has ruled that same-sex couples who are married under state law are married for federal tax purposes. See Revenue Ruling 2013-17 in 2013‑38 IRB 201.

Q1. Can registered domestic partners file federal tax returns using a married filing jointly or married filing separately status?

A1. No. Registered domestic partners may not file a federal return using a married filing separately or jointly filing status. Registered domestic partners are not married under state law. Therefore, these taxpayers are not married for federal tax purposes.

Q2. Can a taxpayer use the head-of-household filing status if the taxpayer’s only dependent is his or her registered domestic partner?

A2. No. A taxpayer cannot file as head of household if the taxpayer’s only dependent is his or her registered domestic partner. A taxpayer’s registered domestic partner is not one of the specified related individuals in section 152(c) or (d) that qualifies the taxpayer to file as head of household, even if the registered domestic partner is the taxpayer’s dependent.

Q3. If registered domestic partners have a child, which parent may claim the child as a dependent?

A3. If a child is a qualifying child under section 152(c) of both parents who are registered domestic partners, either parent, but not both, may claim a dependency deduction for the qualifying child. If both parents claim a dependency deduction for the child on their income tax returns, the IRS will treat the child as the qualifying child of the parent with whom the child resides for the longer period of time during the taxable year. If the child resides with each parent for the same amount of time during the taxable year, the IRS will treat the child as the qualifying child of the parent with the higher adjusted gross income.

Q4. Can a registered domestic partner itemize deductions if his or her partner claims a standard deduction? 

A4. Yes. A registered domestic partner may itemize or claim the standard deduction regardless of whether his or her partner itemizes or claims the standard deduction. Although the law prohibits a taxpayer from itemizing deductions if the taxpayer’s spouse claims the standard deduction (section 63(c)(6)(A)), this provision does not apply to registered domestic partners, because registered domestic partners are not spouses for federal tax purposes.

Q5. If registered domestic partners adopt a child together, can one or both of the registered domestic partners qualify for the adoption credit?

A5. Yes. Each registered domestic partner may qualify to claim the adoption credit for the amount of the qualified adoption expenses paid for the adoption. The partners may not both claim a credit for the same qualified adoption expenses, and the sum of the credit taken by each registered domestic partner may not exceed the total amount paid. The adoption credit is limited to $12,970 per child in 2013. Thus, if both registered domestic partners paid qualified adoption expenses to adopt the same child, and the total of those expenses exceeds $12,970, the maximum credit available for the adoption is $12,970. The registered domestic partners may allocate this maximum between them in any way they agree, and the amount of credit claimed by one registered domestic partner can exceed the adoption expenses paid by that person, as long as the total credit claimed by both registered domestic partners does not exceed the total amount paid by them. The same rules generally apply in the case of a special needs adoption. 

Q6. If a taxpayer adopts the child of his or her registered domestic partner as a second parent or co-parent, may the taxpayer (“adopting parent”) claim the adoption credit for the qualifying adoption expenses he or she pays to adopt the child?

A6. Yes. The adopting parent may be eligible to claim an adoption credit. A taxpayer may not claim an adoption credit for the expenses of adopting the child of the taxpayer’s spouse (section 23) .  However, this limitation does not apply to adoptions by registered domestic partners because registered domestic partners are not spouses for federal tax purposes.

Q7. Do provisions of the federal tax law such as section 66 (treatment of community income) and section 469(i)(5) ($25,000 offset for passive activity losses for rental real estate activities) that apply to married taxpayers apply to registered domestic partners?

A7. No. Like other provisions of the federal tax law that apply only to married taxpayers, section 66 and section 469(i)(5) do not apply to registered domestic partners because registered domestic partners are not married for federal tax purposes.

Q8. Is a registered domestic partner the stepparent of his or her partner’s child?

A8. If a registered domestic partner is the stepparent of his or her partner’s child under state law, the registered domestic partner is the stepparent of the child for federal income tax purposes.


Publication 555, Community Property, provides general information for taxpayers, including registered domestic partners, who reside in community property states. The following questions and answers provide additional information to registered domestic partners (including same-sex and opposite-sex registered domestic partners) who reside in community property states and are subject to community property laws.

Q9. How do registered domestic partners determine their gross income?

A9. Registered domestic partners must each report half the combined community income earned by the partners.  In addition to half of the community income, a partner who has income that is not community income must report that separate income. 

Q10.  Can a registered domestic partner qualify to file his or her tax return using head-of-household filing status?

A10. Generally, to qualify as a head-of-household, a taxpayer must provide more than half the cost of maintaining his or her household during the taxable year, and that household must be the principal place of abode of the taxpayer’s dependent for more than half of the taxable year (section 2(b)). If registered domestic partners pay all of the costs of maintaining the household from community funds, each partner is considered to have incurred half the cost and neither can qualify as head of household. Even if one of the partners pays more than half by contributing separate funds, that partner cannot file as head of household if the only dependent is his or her registered domestic partner. A taxpayer’s registered domestic partner is not one of the specified related individuals in section 152(c) or (d) that qualifies the taxpayer to file as head of household, even if the partner is the taxpayer’s dependent.    

Q11. Can a registered domestic partner be a dependent of his or her partner for purposes of the dependency deduction under section 151?

A11. A registered domestic partner can be a dependent of his or her partner if the requirements of sections 151 and 152 are met. However, it is unlikely that registered domestic partners will satisfy the gross income requirement of section 152(d)(1)(B) and the support requirement of section 152(d)(1)(C). To satisfy the gross income requirement, the gross income of the individual claimed as a dependent must be less than the exemption amount ($3,900 for 2013). Because registered domestic partners each report half the combined community income earned by both partners, it is unlikely that a registered domestic partner will have gross income that is less than the exemption amount.   

To satisfy the support requirement, more than half of an individual’s support for the year must be provided by the person seeking the dependency deduction. If a registered domestic partner’s (Partner A’s) support comes entirely from community funds, that partner is considered to have provided half of his or her own support and cannot be claimed as a dependent by another. However, if the other registered domestic partner (Partner B) pays more than half of the support of Partner A by contributing separate funds, Partner A may be a dependent of Partner B for purposes of section 151, provided the other requirements of sections 151 and 152 are satisfied. 

Q12. Can a registered domestic partner be a dependent of his or her partner for purposes of the exclusion in section 105(b) for reimbursements of expenses for medical care?

A12. A registered domestic partner (Partner A) may be a dependent of his or her partner (Partner B) for purposes of the exclusion in section 105(b) only if the support requirement (discussed in Question 11, above) is satisfied. Unlike the requirements for section 152(d) (dependency deduction for a qualifying relative), section 105(b) does not require that Partner A's gross income be less than the exemption amount in order for Partner A to qualify as a dependent.                   

Q13. How should registered domestic partners report wages, other income items, and deductions on their federal income tax returns?

A13. Registered domestic partners should report wages, other income items, and deductions according to the instructions to Form 1040, U.S. Individual Income Tax Return, and related schedules, and Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States. Form 8958 is used to determine the allocation of tax amounts between registered domestic partners. Each partner must complete and attach Form 8958 to his or her Form 1040.

Q14. Should registered domestic partners report social security benefits as community income for federal tax purposes? 

A14. Generally, state law determines whether an item of income constitutes community income. Accordingly, if Social Security benefits are community income under state law, then they are also community income for federal income tax purposes. If Social Security benefits are not community income under state law, then they are not community income for federal income tax purposes. 

Q15. How should registered domestic partners report community income from a business on Schedule C, Profit or Loss From Business?

A15. Half of the income, deductions, and net earnings of a business operated by a registered domestic partner must be reported by each registered domestic partner on a Schedule C (or Schedule C-EZ). In addition, each registered domestic partner owes self-employment tax on half of the net earnings of the business. The self-employment tax rule under section 1402(a)(5) that overrides community income treatment and attributes the income, deductions, and net earnings to the spouse who carries on the trade or business does not apply to registered domestic partners.

Q16.  Are registered domestic partners each entitled to half of the credits for income tax withholding from the combined wages of the registered domestic partners?

A16. Yes. Because each registered domestic partner is taxed on half the combined community income earned by the partners, each is entitled to a credit for half of the income tax withheld on the combined wages.

Q17.  Are registered domestic partners each entitled to take credit for half of the total estimated tax payments paid by the partners?

A17. No. Unlike withholding credits, which are allowed to the person who is taxed on the income from which the tax is withheld, a registered domestic partner can take credit only for the estimated tax payments that he or she made.       

Q18. Are community property laws taken into account in determining earned income for purposes of the dependent care credit, the refundable portion of the child tax credit, the earned income credit, and the making work pay credit?   

A18. No. The federal tax laws governing these credits specifically provide that earned income is computed without regard to community property laws in determining the earned income amounts described in section 21(d) (dependent care credit), section 24(d) (the refundable portion of the child tax credit), section 32(a) (earned income credit), and section 36A(d) (making work pay credit).

Q19. Are community property laws taken into account in determining adjusted gross income (or modified adjusted gross income) for purposes of the dependent care credit, the child tax credit, the earned income credit, and the making work pay credit?

A19. Yes. Community property laws must be taken into account in determining the adjusted gross income (or modified adjusted gross income) amounts in section 21(a) (dependent care credit), section 24(b) (child tax credit), section 32(a) (earned income credit), and section 36A(b) (making work pay credit).

Q20. Are amounts a registered domestic partner receives for education expenses that cannot be excluded from the partner’s gross income (includible education benefits) considered to be community income? 

A20. Generally, state law determines whether an item of income constitutes community income. Accordingly, whether includible education benefits are community income for federal income tax purposes depends on whether they are community income under state law. If the includible education benefits are community income under state law, then they are community income for federal income tax purposes. If not community income under state law, they are not community income for federal income tax purposes. 

Q21. If only one registered domestic partner is a teacher and pays qualified out-of-pocket educator expenses from community funds, do the registered domestic partners split the educator expense deduction?

A21. No. Section 62(a)(2)(D) allows only eligible educators to take a deduction for qualified out-of-pocket educator expenses. If only one registered domestic partner is an eligible educator (the eligible partner), then only the eligible partner may claim a section 62(a)(2)(D) deduction. If the eligible partner uses community funds to pay educator expenses, the eligible partner may determine the deduction as if he or she made the entire expenditure. In that case, the eligible partner has received a gift from his or her partner equal to one-half of the expenditure.  

Q22. If a registered domestic partner incurs indebtedness for his or her qualified education expenses or the expenses of a dependent and pays interest on the indebtedness out of community funds, do the registered domestic partners split the interest deduction?

A22. No. To be a qualified education loan, the indebtedness must be incurred by a taxpayer to pay the qualified education expenses of the taxpayer, the taxpayer’s spouse, or a dependent of the taxpayer (section 221(d)(1)). Thus, only the partner who incurs debt to pay his or her own education expenses or the expenses of a dependent may deduct interest on a qualified education loan (the student partner). If the student partner uses community funds to pay the interest on the qualified education loan, the student partner may determine the deduction as if he or she made the entire expenditure. In that case, the student partner has received a gift from his or her partner equal to one-half of the expenditure. 

Q23.  If registered domestic partners pay the qualified educational expenses of one of the partners or a dependent of one of the partners with community funds, do the registered domestic partners split the section 25A credits (education credits)?

A23. No. Only the partner who pays his or her own education expenses or the expenses of his or her dependent is eligible for an education credit (the student partner). If the student partner uses community funds to pay the education expenses, the student partner may determine the credit as if he or she made the entire expenditure. In that case, the student partner has received a gift from his or her partner equal to one-half of the expenditure. Similarly, if the student partner is allowed a deduction under section 222 (deduction for qualified tuition and related expenses), and uses community funds to pay the education expenses, the student partner may determine the qualified tuition expense deduction as if he or she made the entire expenditure. In that case, the student partner has received a gift from his or her partner equal to one-half of the expenditure.     

Q24. Are community property laws taken into account in determining compensation for purposes of the IRA deduction?

A24. No. The federal tax laws governing the IRA deduction (section 219(f)(2)) specifically provide that the maximum IRA deduction (under section 219(b)) is computed separately for each individual, and that these IRA deduction rules are applied without regard to any community property laws. Thus, each individual determines whether he or she is eligible for an IRA deduction by computing his or her individual compensation (determined without application of community property laws). 

Q25. If a registered domestic partner is self-employed and pays health insurance premiums for both partners out of community property funds, are both partners allowed a deduction under section 162(l) (deduction for self-employed health insurance)?

A25. If one of the registered domestic partners is a self-employed individual treated as an employee within the meaning of section 401(c)(1)(the employee partner) and the other partner is not (the non-employee partner), the employee partner may be allowed a deduction under section 162(l) for the cost of the employee partner’s health insurance paid out of community funds. If the non-employee partner is also covered by the health insurance, the portion of the cost attributable to the non-employee partner’s coverage is not deductible by either the employee partner or the non-employee partner under section 162(l).  

Q26. If a registered domestic partner has a dependent and incurs employment-related expenses that are paid out of community funds, how does the registered domestic partner calculate the dependent care credit?  How about the child tax credit?

A26. If a registered domestic partner has a qualifying individual as defined in section 21(b)(1) and incurs employment-related expenses as defined in section 21(b)(2) for the care of the qualifying individual that are paid with community funds, the partner (employee partner) may determine the dependent care credit as if he or she made the entire expenditure. In that case, the employee partner has received a gift from his or her partner equal to one-half of the expenditure. In computing the dependent care credit, the following rules apply:

  • The employee partner must reduce the employment-related expenses by any amounts he or she excludes from income under section 129 (exclusion for employees for dependent care assistance furnished pursuant to a program described in section 129(d));
  • The earned income limitation described in section 21(d) is determined without regard to community property laws; and
  • The adjusted gross income of the employee partner is determined by taking into account community property laws.

A child tax credit is allowed for each qualifying child of a taxpayer for whom the taxpayer is allowed a personal exemption deduction. Thus, if a registered domestic partner has one or more dependents who is a qualifying child, the registered domestic partner may be allowed a child tax credit for each qualifying child. In determining the amount of the allowable credit, the modified adjusted gross income of the registered domestic partner with the qualifying child is determined by taking into account community property laws. Community property laws are ignored, however, in determining the refundable portion of the child tax credit.

Q27. Does Rev. Proc. 2002-69, 2002-2 C.B. 831, apply to registered domestic partners?

A27. No. Rev. Proc. 2002-69 allows spouses to classify certain entities solely owned by the spouses as community property, as either a disregarded entity or a partnership for federal tax purposes. Rev. Proc. 2002-69 applies only to spouses. Because registered domestic partners are not spouses for federal tax purposes, Rev. Proc. 2002-69 does not apply to registered domestic partners.

Related Item: Forms and Publications

Page Last Reviewed or Updated: 19-Sep-2013

The Amended Tax Return Online

Amended tax return online Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Amended tax return online Tax questions. Amended tax return online Useful Items - You may want to see: Note. Amended tax return online After 2013, Publication 590 will be split into two separate publications as follows. Amended tax return online Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. Amended tax return online This publication will include the rules for rollover and conversion contributions. Amended tax return online Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. Amended tax return online This publication will include the rules for required minimum distributions and IRA beneficiaries. Amended tax return online What's New for 2013 Traditional IRA contribution and deduction limit. Amended tax return online  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. Amended tax return online If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. Amended tax return online For more information, see How Much Can Be Contributed? in chapter 1. Amended tax return online Roth IRA contribution limit. Amended tax return online  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. Amended tax return online If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. Amended tax return online However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. Amended tax return online For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. Amended tax return online Modified AGI limit for traditional IRA contributions increased. Amended tax return online  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Amended tax return online If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. Amended tax return online If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. Amended tax return online See How Much Can You Deduct? in chapter 1. Amended tax return online Modified AGI limit for Roth IRA contributions increased. Amended tax return online  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. Amended tax return online Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. Amended tax return online You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. Amended tax return online Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. Amended tax return online You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. Amended tax return online Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Amended tax return online You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Amended tax return online See Can You Contribute to a Roth IRA? in chapter 2. Amended tax return online Net Investment Income Tax. Amended tax return online  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). Amended tax return online However, these distributions are taken into account when determining the modified adjusted gross income threshold. Amended tax return online Distributions from a nonqualified retirement plan are included in net investment income. Amended tax return online See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. Amended tax return online Kay Bailey Hutchison Spousal IRA. Amended tax return online . Amended tax return online  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. Amended tax return online There are no changes to the rules regarding these IRAs. Amended tax return online See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. Amended tax return online What's New for 2014 Modified AGI limit for traditional IRA contributions increased. Amended tax return online  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Amended tax return online If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. Amended tax return online If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. Amended tax return online Modified AGI limit for Roth IRA contributions increased. Amended tax return online  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. Amended tax return online Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. Amended tax return online You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. Amended tax return online Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. Amended tax return online You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. Amended tax return online Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Amended tax return online You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Amended tax return online Reminders Future developments. Amended tax return online  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. Amended tax return online irs. Amended tax return online gov/pub590. Amended tax return online Simplified employee pension (SEP). Amended tax return online  SEP IRAs are not covered in this publication. Amended tax return online They are covered in Publication 560, Retirement Plans for Small Business. Amended tax return online Deemed IRAs. Amended tax return online  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. Amended tax return online If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. Amended tax return online An employee's account can be treated as a traditional IRA or a Roth IRA. Amended tax return online For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Amended tax return online Contributions to both traditional and Roth IRAs. Amended tax return online  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. Amended tax return online Statement of required minimum distribution (RMD). Amended tax return online  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. Amended tax return online The report or offer must include the date by which the amount must be distributed. Amended tax return online The report is due January 31 of the year in which the minimum distribution is required. Amended tax return online It can be provided with the year-end fair market value statement that you normally get each year. Amended tax return online No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. Amended tax return online IRA interest. Amended tax return online  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. Amended tax return online Tax on your traditional IRA is generally deferred until you take a distribution. Amended tax return online Do not report this interest on your return as tax-exempt interest. Amended tax return online For more information on tax-exempt interest, see the instructions for your tax return. Amended tax return online Photographs of missing children. Amended tax return online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amended tax return online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amended tax return online 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. Amended tax return online Introduction This publication discusses individual retirement arrangements (IRAs). Amended tax return online An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. Amended tax return online What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. Amended tax return online In some cases, amounts are not taxed at all if distributed according to the rules. Amended tax return online What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. Amended tax return online It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. Amended tax return online   It also explains the penalties and additional taxes that apply when the rules are not followed. Amended tax return online To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. Amended tax return online How to use this publication. Amended tax return online   The rules that you must follow depend on which type of IRA you have. Amended tax return online Use Table I-1 to help you determine which parts of this publication to read. Amended tax return online Also use Table I-1 if you were referred to this publication from instructions to a form. Amended tax return online Comments and suggestions. Amended tax return online   We welcome your comments about this publication and your suggestions for future editions. Amended tax return online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amended tax return online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended tax return online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended tax return online   You can send your comments from www. Amended tax return online irs. Amended tax return online gov/formspubs/. Amended tax return online Click on “More Information” and then on “Comment on Tax Forms and Publications”. Amended tax return online   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. Amended tax return online Ordering forms and publications. Amended tax return online   Visit www. Amended tax return online irs. Amended tax return online 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. Amended tax return online Internal Revenue Service 1201 N. Amended tax return online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amended tax return online   If you have a tax question, check the information available on IRS. Amended tax return online gov or call 1-800-829-1040. Amended tax return online We cannot answer tax questions sent to either of the above addresses. Amended tax return online Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amended tax return online 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. Amended tax return online S. Amended tax return online Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. Amended tax return online Table I-1. Amended tax return online Using This Publication IF you need information on . Amended tax return online . Amended tax return online . Amended tax return online THEN see . Amended tax return online . Amended tax return online . Amended tax return online traditional IRAs chapter 1. Amended tax return online Roth IRAs chapter 2, and parts of  chapter 1. Amended tax return online SIMPLE IRAs chapter 3. Amended tax return online the credit for qualified retirement savings contributions (the saver's credit) chapter 4. Amended tax return online how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. Amended tax return online SEP IRAs and 401(k) plans Publication 560. Amended tax return online Coverdell education savings accounts (formerly called education IRAs) Publication 970. Amended tax return online IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. Amended tax return online . Amended tax return online . Amended tax return online THEN see . Amended tax return online . Amended tax return online . Amended tax return online first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. Amended tax return online then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. Amended tax return online and finally figure how much of your social security is taxable appendix B, worksheet 3. Amended tax return online Table I-2. Amended tax return online How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. Amended tax return online Answers in the middle column apply to traditional IRAs. Amended tax return online Answers in the right column apply to Roth IRAs. Amended tax return online Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. Amended tax return online You must not have reached age  70½ by the end of the year. Amended tax return online See Who Can Open a Traditional IRA? in chapter 1. Amended tax return online No. Amended tax return online You can be any age. Amended tax return online See Can You Contribute to a Roth IRA? in chapter 2. Amended tax return online If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. Amended tax return online For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. Amended tax return online  There is no upper limit on how much you can earn and still contribute. Amended tax return online See How Much Can Be Contributed? in chapter 1. Amended tax return online Yes. Amended tax return online For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. Amended tax return online See How Much Can Be Contributed? and Table 2-1 in chapter 2. Amended tax return online Can I deduct contributions to a Yes. Amended tax return online You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. Amended tax return online See How Much Can You Deduct? in chapter 1. Amended tax return online No. Amended tax return online You can never deduct contributions to a Roth IRA. Amended tax return online See What Is a Roth IRA? in chapter 2. Amended tax return online Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. Amended tax return online In that case, you must file Form 8606. Amended tax return online See Nondeductible Contributions in chapter 1. Amended tax return online No. Amended tax return online You do not have to file a form if you contribute to a Roth IRA. Amended tax return online See Contributions not reported in chapter 2. Amended tax return online Do I have to start taking distributions when I reach a certain age from a Yes. Amended tax return online You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. Amended tax return online See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. Amended tax return online No. Amended tax return online If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. Amended tax return online See Are Distributions Taxable? in chapter 2. Amended tax return online However, if you are the beneficiary of a Roth IRA, you may have to take distributions. Amended tax return online See Distributions After Owner's Death in chapter 2. Amended tax return online How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. Amended tax return online See Are Distributions Taxable? in chapter 1. Amended tax return online Distributions from a Roth IRA are not taxed as long as you meet certain criteria. Amended tax return online See Are Distributions Taxable? in chapter 2. Amended tax return online Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. Amended tax return online If you have, file Form 8606. Amended tax return online See Nondeductible Contributions in chapter 1. Amended tax return online Yes. Amended tax return online File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). Amended tax return online Prev  Up  Next   Home   More Online Publications