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E File 2011 Tax Return In 2013

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E File 2011 Tax Return In 2013

E file 2011 tax return in 2013 Publication 929 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. E file 2011 tax return in 2013 Tax questions. E file 2011 tax return in 2013 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 929, such as legislation enacted after this publication was published, go to www. E file 2011 tax return in 2013 irs. E file 2011 tax return in 2013 gov/pub929. E file 2011 tax return in 2013 Reminders Social security number (SSN). E file 2011 tax return in 2013  Dependents who are required to file a tax return must have an SSN. E file 2011 tax return in 2013 To apply for an SSN, file Form SS-5 with the Social Security Administration. E file 2011 tax return in 2013 You can go to the website www. E file 2011 tax return in 2013 socialsecurity. E file 2011 tax return in 2013 gov for more information. E file 2011 tax return in 2013 Individual taxpayer identification number (ITIN). E file 2011 tax return in 2013  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get an SSN. E file 2011 tax return in 2013 To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. E file 2011 tax return in 2013 It takes 6-10 weeks to get an ITIN. E file 2011 tax return in 2013 The ITIN is entered wherever an SSN is requested on a tax return. E file 2011 tax return in 2013 If you are a nonresident alien applying for an ITIN to file a tax return, you generally must attach your original, completed return to Form W-7 to get an ITIN. E file 2011 tax return in 2013 See the Form W-7 instructions for more information. E file 2011 tax return in 2013 An ITIN is for tax use only. E file 2011 tax return in 2013 It does not entitle you to social security benefits or change your employment or immigration status under U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 law. E file 2011 tax return in 2013 Effective January 1, 2013, ITINs will expire after 5 years. E file 2011 tax return in 2013 Taxpayers who still need an ITIN after the end of the expiration period must reapply for a number. E file 2011 tax return in 2013 Photographs of missing children. E file 2011 tax return in 2013  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. E file 2011 tax return in 2013 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 Introduction Part 1 of this publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return. E file 2011 tax return in 2013  Part 2 explains how to report and figure the tax on unearned income of certain children (whether or not they can be claimed as dependents). E file 2011 tax return in 2013 Definitions. E file 2011 tax return in 2013   Many of the terms used in this publication, such as “dependent,” “earned income,” and “unearned income,” are defined in the Glossary at the back of this publication. E file 2011 tax return in 2013 Comments and suggestions. E file 2011 tax return in 2013   We welcome your comments about this publication and your suggestions for future editions. E file 2011 tax return in 2013   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. E file 2011 tax return in 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. E file 2011 tax return in 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E file 2011 tax return in 2013   You can send your comments from www. E file 2011 tax return in 2013 irs. E file 2011 tax return in 2013 gov/formspubs/. E file 2011 tax return in 2013 Click on “More Information” and then on “Comment on Tax Forms and Publications. E file 2011 tax return in 2013 ”   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. E file 2011 tax return in 2013 Ordering forms and publications. E file 2011 tax return in 2013   Visit www. E file 2011 tax return in 2013 irs. E file 2011 tax return in 2013 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. E file 2011 tax return in 2013 Internal Revenue Service 1201 N. E file 2011 tax return in 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. E file 2011 tax return in 2013   If you have a tax question, check the information available on IRS. E file 2011 tax return in 2013 gov or call 1-800-829-1040. E file 2011 tax return in 2013 We cannot answer tax questions sent to either of the above addresses. E file 2011 tax return in 2013 Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 550 Investment Income and Expenses Form (and Instructions) W-4 Employee's Withholding Allowance Certificate 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends See How To Get Tax Help near the end of this publication for information about getting these publications and forms. E file 2011 tax return in 2013 Prev  Up  Next   Home   More Online Publications
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E file 2011 tax return in 2013 Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. E file 2011 tax return in 2013 20% withholding, Other withholding rules. E file 2011 tax return in 2013 5-year rule, 5-year rule. E file 2011 tax return in 2013 , Death before required beginning date. E file 2011 tax return in 2013 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. E file 2011 tax return in 2013 Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). E file 2011 tax return in 2013 , Modified AGI. E file 2011 tax return in 2013 (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. E file 2011 tax return in 2013 Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. E file 2011 tax return in 2013 Required minimum distributions, Distributions after the required beginning date. E file 2011 tax return in 2013 Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. E file 2011 tax return in 2013 Annuity contracts, Annuity or endowment contracts. E file 2011 tax return in 2013 Borrowing on, Borrowing on an annuity contract. E file 2011 tax return in 2013 Distribution from insurance company, Annuity distributions from an insurance company. E file 2011 tax return in 2013 Distribution from IRA account, Distribution of an annuity contract from your IRA account. E file 2011 tax return in 2013 Early distributions, Annuity. E file 2011 tax return in 2013 Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. E file 2011 tax return in 2013 Roth IRAs, Basis of distributed property. E file 2011 tax return in 2013 Traditional IRAs, Cost basis. E file 2011 tax return in 2013 Beginning date, required, Distributions after the required beginning date. E file 2011 tax return in 2013 Beneficiaries, IRA Beneficiaries, Death before required beginning date. E file 2011 tax return in 2013 Change of, Change of beneficiary. E file 2011 tax return in 2013 Death of beneficiary, Death of a beneficiary. E file 2011 tax return in 2013 Early distributions to, Beneficiary. E file 2011 tax return in 2013 Individual as, Beneficiary an individual. E file 2011 tax return in 2013 More than one, More than one beneficiary. E file 2011 tax return in 2013 , Multiple individual beneficiaries. E file 2011 tax return in 2013 Not an individual, Beneficiary not an individual. E file 2011 tax return in 2013 Roth IRAs, Distributions to beneficiaries. E file 2011 tax return in 2013 Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. E file 2011 tax return in 2013 Bond purchase plans Rollovers from, Rollover from bond purchase plan. E file 2011 tax return in 2013 Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. E file 2011 tax return in 2013 , Brokers' commissions. E file 2011 tax return in 2013 C Change in marital status, Change in marital status. E file 2011 tax return in 2013 Change of beneficiary, Change of beneficiary. E file 2011 tax return in 2013 Charitable distributions, qualified, Qualified charitable distributions. E file 2011 tax return in 2013 Collectibles, Investment in Collectibles, Collectibles. E file 2011 tax return in 2013 Community property, Community property laws. E file 2011 tax return in 2013 Compensation Alimony, Alimony and separate maintenance. E file 2011 tax return in 2013 Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. E file 2011 tax return in 2013 Self-employment, Self-employment loss. E file 2011 tax return in 2013 Wages, salaries, etc. E file 2011 tax return in 2013 , Wages, salaries, etc. E file 2011 tax return in 2013 Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. E file 2011 tax return in 2013 Contribution limits More than one IRA, More than one IRA. E file 2011 tax return in 2013 Contributions Designating the year, Designating year for which contribution is made. E file 2011 tax return in 2013 Distributions in same year as, Both contributions for 2013 and distributions in 2013. E file 2011 tax return in 2013 Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. E file 2011 tax return in 2013 Nondeductible (see Nondeductible contributions) Not required, Contributions not required. E file 2011 tax return in 2013 Qualified reservist repayments, Qualified reservist repayments. E file 2011 tax return in 2013 Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. E file 2011 tax return in 2013 Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. E file 2011 tax return in 2013 SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. E file 2011 tax return in 2013 To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. E file 2011 tax return in 2013 D Death of beneficiary, Death of a beneficiary. E file 2011 tax return in 2013 Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. E file 2011 tax return in 2013 Defined contribution plans, Defined contribution plan. E file 2011 tax return in 2013 Disabilities, persons with Early distributions to, Disabled. E file 2011 tax return in 2013 Distributions After required beginning date, Distributions after the required beginning date. E file 2011 tax return in 2013 Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. E file 2011 tax return in 2013 Delivered outside U. E file 2011 tax return in 2013 S. E file 2011 tax return in 2013 , IRA distributions delivered outside the United States. E file 2011 tax return in 2013 Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. E file 2011 tax return in 2013 From individual retirement annuities, Distributions from individual retirement annuities. E file 2011 tax return in 2013 Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. E file 2011 tax return in 2013 Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. E file 2011 tax return in 2013 Qualified HSA funding, One-time qualified HSA funding distribution. E file 2011 tax return in 2013 Qualified reservist, Qualified reservist distributions. E file 2011 tax return in 2013 Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. E file 2011 tax return in 2013 SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). E file 2011 tax return in 2013 Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. E file 2011 tax return in 2013 (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. E file 2011 tax return in 2013 Disability exception, Disabled. E file 2011 tax return in 2013 First-time homebuyers, exception, First home. E file 2011 tax return in 2013 Higher education expenses, exception, Higher education expenses. E file 2011 tax return in 2013 Medical insurance, exception, Medical insurance. E file 2011 tax return in 2013 Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. E file 2011 tax return in 2013 Education expenses, Higher education expenses. E file 2011 tax return in 2013 Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. E file 2011 tax return in 2013 Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. E file 2011 tax return in 2013 Defined contribution plans, Defined contribution plan. E file 2011 tax return in 2013 Effect of modified AGI on deduction (Table 1-2), Table 1-2. E file 2011 tax return in 2013 Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. E file 2011 tax return in 2013 Endowment contracts (see Annuity contracts) Estate tax, Estate tax. E file 2011 tax return in 2013 Deduction for inherited IRAs, Federal estate tax deduction. E file 2011 tax return in 2013 Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. E file 2011 tax return in 2013 Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. E file 2011 tax return in 2013 Deducted in earlier year, Excess contribution deducted in an earlier year. E file 2011 tax return in 2013 Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. E file 2011 tax return in 2013 Recharacterizing, Recharacterizing excess contributions. E file 2011 tax return in 2013 Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. E file 2011 tax return in 2013 Federal judges, Federal judges. E file 2011 tax return in 2013 Fiduciaries Prohibited transactions, Fiduciary. E file 2011 tax return in 2013 Filing before IRA contribution is made, Filing before a contribution is made. E file 2011 tax return in 2013 Filing status, Filing Status Deduction phaseout and, Filing status. E file 2011 tax return in 2013 Firefighters, volunteer, Volunteer firefighters. E file 2011 tax return in 2013 First-time homebuyers, First home. E file 2011 tax return in 2013 Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. E file 2011 tax return in 2013 , Form 1040NR. E file 2011 tax return in 2013 Form 1040A Modified AGI calculation from, Form 1040A. E file 2011 tax return in 2013 Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. E file 2011 tax return in 2013 Letter codes used on, Letter codes. E file 2011 tax return in 2013 Number codes used on, Number codes. E file 2011 tax return in 2013 Withdrawal of excess contribution, Form 1099-R. E file 2011 tax return in 2013 Form 5329, Additional 10% tax, Reporting the tax. E file 2011 tax return in 2013 , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. E file 2011 tax return in 2013 Form 8606, Form 8606. E file 2011 tax return in 2013 , Form 8606. E file 2011 tax return in 2013 , Reporting your nontaxable distribution on Form 8606. E file 2011 tax return in 2013 , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. E file 2011 tax return in 2013 Form 8880, How to figure and report the credit. E file 2011 tax return in 2013 Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. E file 2011 tax return in 2013 Frozen deposits, Frozen deposit. E file 2011 tax return in 2013 Full-time student Retirement savings contributions credit, Full-time student. E file 2011 tax return in 2013 H Help (see Tax help) Higher education expenses, Higher education expenses. E file 2011 tax return in 2013 How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. E file 2011 tax return in 2013 HSA funding distributions, qualified, One-time qualified HSA funding distribution. E file 2011 tax return in 2013 I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. E file 2011 tax return in 2013 Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. E file 2011 tax return in 2013 Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. E file 2011 tax return in 2013 Inherited IRAs, What if You Inherit an IRA?, More information. E file 2011 tax return in 2013 Rollovers, Inherited IRAs. E file 2011 tax return in 2013 Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. E file 2011 tax return in 2013 Exception, Exception. E file 2011 tax return in 2013 K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. E file 2011 tax return in 2013 Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. E file 2011 tax return in 2013 L Last-in first-out rule, Last-in first-out rule. E file 2011 tax return in 2013 Life expectancy, Life expectancy. E file 2011 tax return in 2013 Life insurance, Life insurance contract. E file 2011 tax return in 2013 Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. E file 2011 tax return in 2013 Matching contributions (SIMPLE), Matching contributions. E file 2011 tax return in 2013 Medical expenses, unreimbursed, Unreimbursed medical expenses. E file 2011 tax return in 2013 Medical insurance, Medical insurance. E file 2011 tax return in 2013 Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. E file 2011 tax return in 2013 Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. E file 2011 tax return in 2013 Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. E file 2011 tax return in 2013 Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. E file 2011 tax return in 2013 Effect on contribution amount (Table 2-1), Table 2-1. E file 2011 tax return in 2013 Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. E file 2011 tax return in 2013 More than one IRA, More than one IRA. E file 2011 tax return in 2013 Recharacterization, More than one IRA. E file 2011 tax return in 2013 Required minimum distribution, More than one IRA. E file 2011 tax return in 2013 N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. E file 2011 tax return in 2013 Failure to report, Failure to report nondeductible contributions. E file 2011 tax return in 2013 Overstatement penalty, Penalty for overstatement. E file 2011 tax return in 2013 Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. E file 2011 tax return in 2013 Rollovers, Rollover notice. E file 2011 tax return in 2013 P Partial rollovers, Partial rollovers. E file 2011 tax return in 2013 , Partial rollover. E file 2011 tax return in 2013 Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. E file 2011 tax return in 2013 Early distributions, Early Distributions, Nondeductible contributions. E file 2011 tax return in 2013 Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. E file 2011 tax return in 2013 Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. E file 2011 tax return in 2013 Failure to file Form 8606, Penalty for failure to file Form 8606. E file 2011 tax return in 2013 Overstatement of nondeductible contributions, Penalty for overstatement. E file 2011 tax return in 2013 Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. E file 2011 tax return in 2013 Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. E file 2011 tax return in 2013 Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. E file 2011 tax return in 2013 Taxes on, Taxes on prohibited transactions. E file 2011 tax return in 2013 Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. E file 2011 tax return in 2013 Qualified domestic relations orders (QDROs), Qualified domestic relations order. E file 2011 tax return in 2013 Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. E file 2011 tax return in 2013 Receivership distributions, Receivership distributions. E file 2011 tax return in 2013 Recharacterization, Recharacterizations, More than one IRA. E file 2011 tax return in 2013 Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. E file 2011 tax return in 2013 Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. E file 2011 tax return in 2013 Timing of, Timing. E file 2011 tax return in 2013 Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. E file 2011 tax return in 2013 Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. E file 2011 tax return in 2013 From IRAs, Reporting rollovers from IRAs. E file 2011 tax return in 2013 Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. E file 2011 tax return in 2013 Required beginning date, Distributions after the required beginning date. E file 2011 tax return in 2013 Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. E file 2011 tax return in 2013 Distribution period, Distribution period. E file 2011 tax return in 2013 During lifetime, Distributions during your lifetime. E file 2011 tax return in 2013 Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. E file 2011 tax return in 2013 Installments allowed, Installments allowed. E file 2011 tax return in 2013 More than one IRA, More than one IRA. E file 2011 tax return in 2013 Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. E file 2011 tax return in 2013 Reservists, Reservists. E file 2011 tax return in 2013 Qualified reservist distribution, Qualified reservist distributions. E file 2011 tax return in 2013 Qualified reservist repayments, Qualified reservist repayments. E file 2011 tax return in 2013 Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. E file 2011 tax return in 2013 Rollovers, Rollovers, Reporting rollovers from employer plans. E file 2011 tax return in 2013 Airline payments, Rollover of Airline Payments Amount, Amount. E file 2011 tax return in 2013 Choosing an option (Table 1-5), Table 1-5. E file 2011 tax return in 2013 Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. E file 2011 tax return in 2013 Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. E file 2011 tax return in 2013 Direct rollover option, Direct rollover option. E file 2011 tax return in 2013 Extension of period, Extension of rollover period. E file 2011 tax return in 2013 From bond purchase plan, Rollover from bond purchase plan. E file 2011 tax return in 2013 From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. E file 2011 tax return in 2013 From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. E file 2011 tax return in 2013 Inherited IRAs, Inherited IRAs. E file 2011 tax return in 2013 Nonspouse beneficiary, Rollover by nonspouse beneficiary. E file 2011 tax return in 2013 Notice, Rollover notice. E file 2011 tax return in 2013 Partial, Partial rollovers. E file 2011 tax return in 2013 , Partial rollover. E file 2011 tax return in 2013 SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. E file 2011 tax return in 2013 Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. E file 2011 tax return in 2013 To traditional IRA, Kinds of rollovers to a traditional IRA. E file 2011 tax return in 2013 Waiting period between, Waiting period between rollovers. E file 2011 tax return in 2013 , No waiting period between rollovers. E file 2011 tax return in 2013 Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. E file 2011 tax return in 2013 Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. E file 2011 tax return in 2013 Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. E file 2011 tax return in 2013 Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. E file 2011 tax return in 2013 , Recharacterizing to a SEP IRA or SIMPLE IRA. E file 2011 tax return in 2013 , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. E file 2011 tax return in 2013 Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. E file 2011 tax return in 2013 Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. E file 2011 tax return in 2013 Income of, Self-employment income. E file 2011 tax return in 2013 SIMPLE plans, Self-employed individual. E file 2011 tax return in 2013 SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. E file 2011 tax return in 2013 Separated taxpayers Filing status of, Lived apart from spouse. E file 2011 tax return in 2013 Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. E file 2011 tax return in 2013 SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. E file 2011 tax return in 2013 Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. E file 2011 tax return in 2013 Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. E file 2011 tax return in 2013 Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. E file 2011 tax return in 2013 Self-employed persons, Self-employed individual. E file 2011 tax return in 2013 SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. E file 2011 tax return in 2013 , Traditional IRA mistakenly moved to SIMPLE IRA. E file 2011 tax return in 2013 Two-year rule, Two-year rule. E file 2011 tax return in 2013 Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. E file 2011 tax return in 2013 Retirement savings contributions credit, Full-time student. E file 2011 tax return in 2013 Surviving spouse, Surviving spouse. E file 2011 tax return in 2013 , Surviving spouse. E file 2011 tax return in 2013 Rollovers by, Distributions received by a surviving spouse. E file 2011 tax return in 2013 T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. E file 2011 tax return in 2013 Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. E file 2011 tax return in 2013 Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. E file 2011 tax return in 2013 Effect of Modified AGI on Roth IRA Contribution Rollover vs. E file 2011 tax return in 2013 direct payment to taxpayer (Table 1-5), Table 1-5. E file 2011 tax return in 2013 Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. E file 2011 tax return in 2013 Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. E file 2011 tax return in 2013 Tax help, How To Get Tax Help Tax year, Tax year. E file 2011 tax return in 2013 Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. E file 2011 tax return in 2013 Traditional IRAs, Traditional IRAs, Form 5329 not required. E file 2011 tax return in 2013 Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. E file 2011 tax return in 2013 To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. E file 2011 tax return in 2013 Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. E file 2011 tax return in 2013 Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. E file 2011 tax return in 2013 Loss of IRA status, Loss of IRA status. E file 2011 tax return in 2013 Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. E file 2011 tax return in 2013 , Traditional IRA mistakenly moved to SIMPLE IRA. E file 2011 tax return in 2013 Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. E file 2011 tax return in 2013 Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. E file 2011 tax return in 2013 , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. E file 2011 tax return in 2013 Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. E file 2011 tax return in 2013 Trustees' fees, Trustees' fees. E file 2011 tax return in 2013 , Trustees' fees. E file 2011 tax return in 2013 Trusts As beneficiary, Trust as beneficiary. E file 2011 tax return in 2013 TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. E file 2011 tax return in 2013 U Unreimbursed medical expenses, Unreimbursed medical expenses. E file 2011 tax return in 2013 V Volunteer firefighters, Volunteer firefighters. E file 2011 tax return in 2013 W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. E file 2011 tax return in 2013 Direct rollover option, Withholding. E file 2011 tax return in 2013 Eligible rollover distribution paid to taxpayer, Withholding requirement. E file 2011 tax return in 2013 Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. E file 2011 tax return in 2013 Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. E file 2011 tax return in 2013 Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. E file 2011 tax return in 2013 Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications