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Block at home Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. Block at home B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. Block at home C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. Block at home Copyrights, Copyrights. Block at home Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. Block at home Capitalized costs, Activities subject to the rules. Block at home , Deducting vs. Block at home Capitalizing Costs Loans, low or no interest, Loans with low or no interest. Block at home Real estate taxes, Real estate taxes. Block at home Real property, Real Property Settlement costs (fees), Settlement costs. Block at home D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. Block at home Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). Block at home Franchises, Franchises, trademarks, and trade names. Block at home Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. Block at home M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. Block at home Points, Points. Block at home Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. Block at home Real property, Real Property S Settlement costs (fees), Settlement costs. Block at home Special-use valuation, Special-use valuation. Block at home Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. Block at home T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. Block at home Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. Block at home Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. Block at home Exceptions, Exceptions. Block at home Prev  Up     Home   More Online Publications
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Disposiciones Tributarias de la Ley de Cuidado de Salud a Bajo Precio

English

 

 Personas físicas
 y familias
 
 Empleadores
 
Otras organizaciones
 
La Ley de Cuidado de Salud, aborda las opciones de cobertura de seguro médico y ayuda financiera para personas físicas y familias, incluso el Crédito Tributario para Primas. El IRS, administra las disposiciones tributarias incluidas en la nueva ley. Visite CuidadoDeSalud.gov para más información sobre las opciones de cobertura y ayuda.
   
   
La Ley de Cuidado de Salud, contiene muchas disposiciones tributarias y otras para empleadores. El IRS administra las disposiciones tributarias incluidas en la ley. Visite CuidadoDeSalud.gov y SBA.gov/healthcare para más información sobre otras disposiciones.
 
 
  • Aseguradores
  • Ciertos Tipos de Negocios
  • Organizaciones Exentas y Gubernamentales

 

 

Page Last Reviewed or Updated: 26-Mar-2014

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