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Can I Efile A 1040x

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Can I Efile A 1040x

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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Alabama Office of the Attorney General

Website: Alabama Office of the Attorney General

Address: Alabama Office of the Attorney General
Consumer Protection Section
501 Washington Ave.
Montgomery, AL 36104

Phone Number: 334-242-7335

Toll-free: 1-800-392-5658 (AL)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

State Banking Department

Website: State Banking Department

Address: State Banking Department
PO Box 4600
Montgomery, AL 36103-4600

Phone Number: 334-242-3452

Toll-free: 1-866-465-2279

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
PO Box 303351
Montgomery, AL 36130-3351

Phone Number: 334-241-4141 (Consumer Services) 334-269-3550 (Consumer Services)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Securities Commission

Website: Securities Commission

Address: Securities Commission
PO Box 304700
Montgomery, AL 36130-4700

Phone Number: 334-242-2984

Toll-free: 1-800-222-1253 (AL)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Consumer Services
PO Box 304260
Montgomery, AL 36130

Phone Number: 334-242-5218

Toll-free: 1-800-392-8050 (AL)

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The Can I Efile A 1040x

Can i efile a 1040x 4. Can i efile a 1040x   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. Can i efile a 1040x Adjusted gross income. Can i efile a 1040x Distributions received by spouse. Can i efile a 1040x Testing period. Can i efile a 1040x What's New Modified AGI limit for retirement savings contributions credit increased. Can i efile a 1040x  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Can i efile a 1040x Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). Can i efile a 1040x You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Can i efile a 1040x This credit could reduce the federal income tax you pay dollar for dollar. Can i efile a 1040x    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. Can i efile a 1040x You were born before January 2, 1996. Can i efile a 1040x You are not a full-time student (explained next). Can i efile a 1040x No one else, such as your parent(s), claims an exemption for you on their tax return. Can i efile a 1040x Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Can i efile a 1040x Full-time student. Can i efile a 1040x   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Can i efile a 1040x You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. Can i efile a 1040x Adjusted gross income. Can i efile a 1040x   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. Can i efile a 1040x However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Can i efile a 1040x Eligible contributions. Can i efile a 1040x   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Can i efile a 1040x They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. Can i efile a 1040x For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Can i efile a 1040x Reducing eligible contributions. Can i efile a 1040x   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. Can i efile a 1040x Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Can i efile a 1040x   Do not reduce your eligible contributions by any of the following. Can i efile a 1040x The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Can i efile a 1040x Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. Can i efile a 1040x Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Can i efile a 1040x Loans from a qualified employer plan treated as a distribution. Can i efile a 1040x Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Can i efile a 1040x Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Can i efile a 1040x Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Can i efile a 1040x Distributions from a military retirement plan. Can i efile a 1040x Distributions from an inherited IRA by a nonspousal beneficiary. Can i efile a 1040x Distributions received by spouse. Can i efile a 1040x   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Can i efile a 1040x Testing period. Can i efile a 1040x   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. Can i efile a 1040x Example. Can i efile a 1040x You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Can i efile a 1040x You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. Can i efile a 1040x Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Can i efile a 1040x You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Can i efile a 1040x You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. Can i efile a 1040x Maximum eligible contributions. Can i efile a 1040x   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Can i efile a 1040x Effect on other credits. Can i efile a 1040x   The amount of this credit will not change the amount of your refundable tax credits. Can i efile a 1040x A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Can i efile a 1040x Maximum credit. Can i efile a 1040x   This is a nonrefundable credit. Can i efile a 1040x The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. Can i efile a 1040x If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. Can i efile a 1040x How to figure and report the credit. Can i efile a 1040x   The amount of the credit you can get is based on the contributions you make and your credit rate. Can i efile a 1040x Your credit rate can be as low as 10% or as high as 50%. Can i efile a 1040x Your credit rate depends on your income and your filing status. Can i efile a 1040x See Form 8880 to determine your credit rate. Can i efile a 1040x   The maximum contribution taken into account is $2,000 per person. Can i efile a 1040x On a joint return, up to $2,000 is taken into account for each spouse. Can i efile a 1040x   Figure the credit on Form 8880. Can i efile a 1040x Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. Can i efile a 1040x Prev  Up  Next   Home   More Online Publications