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E file taxes Part Three - Quarterly Filing Information Table of Contents 12. E file taxes Filing Form 720Attachments to Form 720. E file taxes Conditions to allowance. E file taxes 13. E file taxes Payment of TaxesHow To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule 14. E file taxes Penalties and Interest 15. E file taxes Examination and Appeal Procedures 16. E file taxes Rulings Program 17. E file taxes How To Get Tax Help 18. E file taxes Appendix Prev Up Next Home More Online Publications
SOI Tax Stats - Exempt Organizations' Unrelated Business Income (UBI) Tax Statistics
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Snapshot of Unrelated Business Income Tax Statistics
Because tax-exempt organizations generally operate for charitable or other beneficial purposes, most income that they receive is exempt from tax under the Internal Revenue Code. Tax-exempt organizations are permitted to engage in income-producing activities that are considered to be unrelated to their exempt purposes. However, income from these activities may be taxable. This study measures income, deductions, and tax imposed on tax-exempt corporate and trust entities' unrelated business income. Data are compiled from Form 990-T, Exempt Organization Business Income Tax Return.
Statistical Tables Publications and Papers Other IRS Data
For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 990-T, please visit the Exempt Organizations' Unrelated Business Income (UBI) Tax Metadata page.
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For selected tax returns, including the Form 990-T, IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.
Projections of Returns to be Filed in Future Calendar Years
Publications and Papers
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Other IRS Data and Related Links
For tax administration data on this topic, as well as other types of taxes, choose from the links below.
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Page Last Reviewed or Updated: 27-Feb-2014
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E file taxes Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. E file taxes SIMPLE plans. E file taxes Qualified plans. E file taxes Ordering forms and publications. E file taxes Tax questions. E file taxes Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. E file taxes irs. E file taxes gov/pub560. E file taxes What's New Compensation limit increased for 2013 and 2014. E file taxes For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. E file taxes This limit increases to $260,000 for 2014. E file taxes Elective deferral limit for 2013 and 2014. E file taxes The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. E file taxes These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. E file taxes Defined contribution limit increased for 2013 and 2014. E file taxes The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. E file taxes This limit increases to $52,000 for 2014. E file taxes SIMPLE plan salary reduction contribution limit for 2013 and 2014. E file taxes The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. E file taxes Catch-up contribution limit remains unchanged for 2013 and 2014. E file taxes 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. E file taxes The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. E file taxes The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. E file taxes The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. E file taxes The catch-up contribution limit. E file taxes The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. E file taxes See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. E file taxes All section references are to the Internal Revenue Code, unless otherwise stated. E file taxes Reminders In-plan Roth rollovers. E file taxes 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. E file taxes An in-plan Roth rollover is not treated as a distribution for most purposes. E file taxes Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. E file taxes For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. E file taxes R. E file taxes B. E file taxes 872, available at www. E file taxes irs. E file taxes gov/irb/2010-51_IRB/ar11. E file taxes html. E file taxes In-plan Roth rollovers expanded. E file taxes 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. E file taxes Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. E file taxes For more information, see Notice 2013-74, 2013-52 I. E file taxes R. E file taxes B. E file taxes 819, available at www. E file taxes irs. E file taxes gov/irb/2013-52_IRB/ar11. E file taxes html. E file taxes Credit for startup costs. E file taxes 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. E file taxes 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. E file taxes You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. E file taxes You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. E file taxes At least one participant must be a non-highly compensated employee. E file taxes 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. E file taxes You. E file taxes A member of a controlled group that includes you. E file taxes A predecessor of (1) or (2). E file taxes 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. E file taxes 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. E file taxes 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. E file taxes To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. E file taxes Retirement savings contributions credit. E file taxes Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. E file taxes The maximum contribution eligible for the credit is $2,000. E file taxes To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. E file taxes 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). E file taxes Photographs of missing children. E file taxes The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. E file taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E file taxes 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 taxes Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. E file taxes In this publication, “you” refers to the employer. E file taxes See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. E file taxes This publication covers the following types of retirement plans. E file taxes SEP (simplified employee pension) plans. E file taxes SIMPLE (savings incentive match plan for employees) plans. E file taxes Qualified plans (also called H. E file taxes R. E file taxes 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. E file taxes SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. E file taxes You can deduct contributions you make to the plan for your employees. E file taxes If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. E file taxes You can also deduct trustees' fees if contributions to the plan do not cover them. E file taxes Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. E file taxes 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. E file taxes 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. E file taxes What this publication covers. E file taxes This publication contains the information you need to understand the following topics. E file taxes What type of plan to set up. E file taxes How to set up a plan. E file taxes How much you can contribute to a plan. E file taxes How much of your contribution is deductible. E file taxes How to treat certain distributions. E file taxes How to report information about the plan to the IRS and your employees. E file taxes Basic features of SEP, SIMPLE, and qualified plans. E file taxes The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. E file taxes SEP plans. E file taxes SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. E file taxes 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. E file taxes SIMPLE plans. E file taxes 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. E file taxes Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. E file taxes In addition, you will contribute matching or nonelective contributions. E file taxes The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. E file taxes Qualified plans. E file taxes The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. E file taxes However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. E file taxes Table 1. E file taxes 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). E file taxes Smaller of $51,000 or 25%1 of participant's compensation. E file taxes 2 25%1 of all participants' compensation. E file taxes 2 Any time up to the due date of employer's return (including extensions). E file taxes 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. E file taxes 4 Matching or nonelective contributions: Due date of employer's return (including extensions). E file taxes Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. E file taxes Employer contribution: Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. E file taxes 2 Same as maximum contribution. E file taxes Any time between 1/1 and 10/1 of the calendar year. E file taxes For a new employer coming into existence after 10/1, as soon as administratively feasible. E file taxes Qualified Plan: Defined Contribution Plan Elective deferral: Due date of employer's return (including extensions). E file taxes 4 Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). E file taxes Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. E file taxes Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. E file taxes 2 Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. E file taxes 2 25%1 of all participants' compensation2, plus amount of elective deferrals made. E file taxes By the end of the tax year. E file taxes Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. E file taxes See Minimum Funding Requirement in chapter 4. E file taxes 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. E file taxes Based on actuarial assumptions and computations. E file taxes By the end of the tax year. E file taxes 1Net earnings from self-employment must take the contribution into account. E file taxes See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . E file taxes 2Compensation is generally limited to $255,000 in 2013. E file taxes 3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. E file taxes 4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. E file taxes What this publication does not cover. E file taxes 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. E file taxes You may also need professional help and guidance. E file taxes Also, this publication does not cover all the rules that may be of interest to employees. E file taxes For example, it does not cover the following topics. E file taxes The comprehensive IRA rules an employee needs to know. E file taxes These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). E file taxes The comprehensive rules that apply to distributions from retirement plans. E file taxes These rules are covered in Publication 575, Pension and Annuity Income. E file taxes The comprehensive rules that apply to section 403(b) plans. E file taxes These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). E file taxes Comments and suggestions. E file taxes We welcome your comments about this publication and your suggestions for future editions. E file taxes You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. E file taxes NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. E file taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E file taxes You can send your comments from www. E file taxes irs. E file taxes gov/formspubs. E file taxes Click on “More Information” and then on “Give us feedback. E file taxes ” 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 taxes Ordering forms and publications. E file taxes Visit www. E file taxes irs. E file taxes 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 taxes Internal Revenue Service 1201 N. E file taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. E file taxes If you have a tax question, check the information available on IRS. E file taxes gov or call 1-800-829-1040. E file taxes We cannot answer tax questions sent to either of the above addresses. E file taxes Note. E file taxes Forms filed electronically with the Department of Labor are not available on the IRS website. E file taxes Instead, see www. E file taxes efast. E file taxes dol. E file taxes gov. E file taxes Prev Up Next Home More Online Publications