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Ez Tax Form

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Ez Tax Form

Ez tax form Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. Ez tax form irs. Ez tax form gov/pub15a. Ez tax form What's New Social security and Medicare tax for 2014. Ez tax form  The social security tax rate is 6. Ez tax form 2% each for the employee and employer, unchanged from 2013. Ez tax form The social security wage base limit is $117,000. Ez tax form The Medicare tax rate is 1. Ez tax form 45% each for the employee and employer, unchanged from 2013. Ez tax form There is no wage base limit for Medicare tax. Ez tax form Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Ez tax form Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Ez tax form Withholding allowance. Ez tax form  The 2014 amount for one withholding allowance on an annual basis is $3,950. Ez tax form Same-sex marriage. Ez tax form  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Ez tax form For more information, see Revenue Ruling 2013-17, 2013-38 I. Ez tax form R. Ez tax form B. Ez tax form 201, available at www. Ez tax form irs. Ez tax form gov/irb/2013-38_IRB/ar07. Ez tax form html. Ez tax form Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Ez tax form Notice 2013-61, 2013-44 I. Ez tax form R. Ez tax form B. Ez tax form 432, is available at www. Ez tax form irs. Ez tax form gov/irb/2013-44_IRB/ar10. Ez tax form html. Ez tax form Reminders Additional Medicare Tax withholding. Ez tax form . Ez tax form  In addition to withholding Medicare tax at 1. Ez tax form 45%, you must withhold a 0. Ez tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Ez tax form You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Ez tax form Additional Medicare Tax is only imposed on the employee. Ez tax form There is no employer share of Additional Medicare Tax. Ez tax form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Ez tax form For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Ez tax form For more information on Additional Medicare Tax, visit IRS. Ez tax form gov and enter “Additional Medicare Tax” in the search box. Ez tax form Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Ez tax form  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Ez tax form Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Ez tax form For more information, visit IRS. Ez tax form gov and enter “work opportunity tax credit” in the search box. Ez tax form COBRA premium assistance credit. Ez tax form  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Ez tax form For more information, see COBRA premium assistance credit in Publication 15 (Circular E). Ez tax form Federal tax deposits must be made by electronic funds transfer. Ez tax form  You must use electronic funds transfer to make all federal tax deposits. Ez tax form Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Ez tax form If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Ez tax form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Ez tax form EFTPS is a free service provided by the Department of Treasury. Ez tax form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Ez tax form For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). Ez tax form To get more information about EFTPS or to enroll in EFTPS, visit www. Ez tax form eftps. Ez tax form gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Ez tax form Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Ez tax form You must receive written notice from the IRS to file Form 944. Ez tax form  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Ez tax form S. Ez tax form Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Ez tax form You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Ez tax form For more information on requesting to file Form 944, visit IRS. Ez tax form gov and enter “file employment taxes annually” in the search box. Ez tax form Employers can request to file Forms 941 instead of Form 944. Ez tax form  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Ez tax form You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Ez tax form For more information on requesting to file Form 944, visit IRS. Ez tax form gov and enter “file employment taxes annually” in the search box. Ez tax form Aggregate Form 941 filers. Ez tax form  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Ez tax form Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Ez tax form To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. Ez tax form Aggregate Form 940 filers. Ez tax form  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Ez tax form Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Ez tax form To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. Ez tax form Electronic filing and payment. Ez tax form  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Ez tax form Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Ez tax form Spend less time and worry about taxes and more time running your business. Ez tax form Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Ez tax form For e-file, visit www. Ez tax form irs. Ez tax form gov/efile for additional information. Ez tax form For EFTPS, visit www. Ez tax form eftps. Ez tax form gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Ez tax form Electronic submission of Forms W-4, W-4P, W-4S and W-4V. Ez tax form  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. Ez tax form Form W-4, Employee's Withholding Allowance Certificate. Ez tax form Form W-4P, Withholding Certificate for Pension or Annuity Payments. Ez tax form Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. Ez tax form Form W-4V, Voluntary Withholding Request. Ez tax form For each form that you establish an electronic submission system for, you must meet each of the following five requirements. Ez tax form The electronic system must ensure that the information received by the payer is the information sent by the payee. Ez tax form The system must document all occasions of user access that result in a submission. Ez tax form In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. Ez tax form The electronic system must provide exactly the same information as the paper form. Ez tax form The electronic submission must be signed with an electronic signature by the payee whose name is on the form. Ez tax form The electronic signature must be the final entry in the submission. Ez tax form Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. Ez tax form The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. Ez tax form For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. Ez tax form The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. Ez tax form You must also meet all recordkeeping requirements that apply to the paper forms. Ez tax form For more information, see: Regulations sections 31. Ez tax form 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). Ez tax form You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. Ez tax form irs. Ez tax form gov/pub/irs-irbs/irb99-04. Ez tax form pdf. Ez tax form Additional employment tax information. Ez tax form  Visit the IRS website at www. Ez tax form irs. Ez tax form gov/businesses and click on the Employment Taxes link under Businesses Topics. Ez tax form Telephone help. Ez tax form  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Ez tax form Help for people with disabilities. Ez tax form  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. Ez tax form You may also use this number for assistance with unresolved tax problems. Ez tax form Furnishing Form W-2 to employees electronically. Ez tax form  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. Ez tax form Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. Ez tax form You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. Ez tax form To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. Ez tax form The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. Ez tax form The employee must be informed of the scope and duration of the consent. Ez tax form The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. Ez tax form The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. Ez tax form The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. Ez tax form The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). Ez tax form The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. Ez tax form The employer must notify the employee of any changes to the employer's contact information. Ez tax form You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. Ez tax form For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. Ez tax form 6051-1(j). Ez tax form Photographs of missing children. Ez tax form  The IRS is a proud partner with the National Center for Missing and Exploited Children. Ez tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Ez tax form 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. Ez tax form Introduction This publication supplements Publication 15 (Circular E). Ez tax form It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). Ez tax form This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Ez tax form Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. Ez tax form Ordering publications and forms. Ez tax form   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. Ez tax form Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. Ez tax form   We welcome your comments about this publication and your suggestions for future editions. Ez tax form    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Ez tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Ez tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Ez tax form   You can also send us comments from www. Ez tax form irs. Ez tax form gov/formspubs. Ez tax form Click on More Information and then click on Comment on Tax Forms and Publications. Ez tax form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Ez tax form Prev  Up  Next   Home   More Online Publications
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Where to File Tax Returns - Addresses Listed by Return Type

In order to determine where to file your return, identify the form number for which you need the information and follow the numerical or alpha-numerical links below to your specific Where to File information.

Examples for a return beginning with a number:
To find Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, choose the number 3; for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, choose the number 7.

Example for a return beginning with an alpha character:
To find Form SS-4, Application for Employer Identification Number, choose the alpha S.

 
Find forms that begin with:
 
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Note: Some addresses may not match a particular instruction booklet or publication. This is due to changes being made after the publication was printed. This site will reflect the most current Where to File Addresses for use during Calendar Year 2013.


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Where to File Addresses for Taxpayers and Tax Professionals by State 

 

Page Last Reviewed or Updated: 09-Dec-2013

The Ez Tax Form

Ez tax form 4. Ez tax form   Limit on Elective Deferrals Table of Contents Excess elective deferrals. Ez tax form General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. Ez tax form This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. Ez tax form A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. Ez tax form You can enter into more than one salary reduction agreement during a year. Ez tax form More than one 403(b) account. Ez tax form If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. Ez tax form 403(b) plan and another retirement plan. Ez tax form If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. Ez tax form The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. Ez tax form Roth contribution program. Ez tax form   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. Ez tax form Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. Ez tax form   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. Ez tax form For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. Ez tax form Excess elective deferrals. Ez tax form   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. Ez tax form General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. Ez tax form This limit applies without regard to community property laws. Ez tax form 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. Ez tax form If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. Ez tax form To determine whether you have 15 years of service with your employer, see Years of Service , next. Ez tax form Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. Ez tax form How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. Ez tax form You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. Ez tax form If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. Ez tax form Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. Ez tax form Figuring Your Years of Service Take the following rules into account when figuring your years of service. Ez tax form Status of employer. Ez tax form   Your years of service include only periods during which your employer was a qualified employer. Ez tax form Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. Ez tax form Service with one employer. Ez tax form   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. Ez tax form Church employee. Ez tax form   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. Ez tax form For more information about church employees, see chapter 5. Ez tax form Self-employed ministers. Ez tax form   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. Ez tax form Total years of service. Ez tax form   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. Ez tax form Example. Ez tax form The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Ez tax form Marsha began working with ABC schools in September 2009. Ez tax form She has always worked full-time for each annual work period. Ez tax form At the end of 2013, Marsha had 4. Ez tax form 5 years of service with ABC Public Schools, as shown in Table 4-1. Ez tax form Table 4-1. Ez tax form Marsha's Years of Service Note. Ez tax form This table shows how Marsha figures her years of service, as explained in the previous example. Ez tax form Year Period Worked Portion of Work Period Years of Service 2009 Sept. Ez tax form –Dec. Ez tax form . Ez tax form 5 year . Ez tax form 5 year 2010 Feb. Ez tax form –May . Ez tax form 5 year 1 year Sept. Ez tax form –Dec. Ez tax form . Ez tax form 5 year 2011 Feb. Ez tax form –May . Ez tax form 5 year 1 year Sept. Ez tax form –Dec. Ez tax form . Ez tax form 5 year 2012 Feb. Ez tax form –May . Ez tax form 5 year 1 year Sept. Ez tax form –Dec. Ez tax form . Ez tax form 5 year 2013 Feb. Ez tax form –May . Ez tax form 5 year 1 year Sept. Ez tax form –Dec. Ez tax form . Ez tax form 5 year Total years of service 4. Ez tax form 5 years Full-time or part-time. Ez tax form   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. Ez tax form When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. Ez tax form Employer's annual work period. Ez tax form   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. Ez tax form Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. Ez tax form Note. Ez tax form You cannot accumulate more than 1 year of service in a 12-month period. Ez tax form Example. Ez tax form All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. Ez tax form Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Ez tax form Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. Ez tax form Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. Ez tax form In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. Ez tax form How to compare. Ez tax form   You can use any method that reasonably and accurately reflects the amount of work required. Ez tax form For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. Ez tax form   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. Ez tax form Example. Ez tax form An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. Ez tax form   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. Ez tax form Full year of service. Ez tax form   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. Ez tax form Example. Ez tax form If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. Ez tax form Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. Ez tax form Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. Ez tax form Full-time for part of the year. Ez tax form   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Ez tax form The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Ez tax form Example. Ez tax form Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). Ez tax form The annual work period for the college is 8 months (February through May and July through October). Ez tax form Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. Ez tax form Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. Ez tax form   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. Ez tax form The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Ez tax form Example. Ez tax form Vance teaches one course at a local medical school. Ez tax form He teaches 3 hours per week for two semesters. Ez tax form Other faculty members at the same school teach 9 hours per week for two semesters. Ez tax form The annual work period of the medical school is two semesters. Ez tax form An instructor teaching 9 hours a week for two semesters is considered a full-time employee. Ez tax form Given these facts, Vance has worked part-time for a full annual work period. Ez tax form Vance has completed 1/3 of a year of service, figured as shown below. Ez tax form Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. Ez tax form   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. Ez tax form   Figure the first fraction as though you had worked full-time for part of the annual work period. Ez tax form The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Ez tax form The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Ez tax form   Figure the second fraction as though you had worked part-time for the entire annual work period. Ez tax form The fraction is as follows: The numerator (top number) is the number of hours or days you worked. Ez tax form The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Ez tax form   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. Ez tax form Example. Ez tax form Maria, an attorney, teaches a course for one semester at a law school. Ez tax form She teaches 3 hours per week. Ez tax form The annual work period for teachers at the school is two semesters. Ez tax form All full-time instructors at the school are required to teach 12 hours per week. Ez tax form Based on these facts, Maria is employed part-time for part of the annual work period. Ez tax form Her year of service for this year is determined by multiplying two fractions. Ez tax form Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. Ez tax form Example Floyd has figured his limit on annual additions. Ez tax form The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. Ez tax form Figuring Floyd's limit on elective deferrals. Ez tax form   Floyd has been employed with his current employer for less than 15 years. Ez tax form He is not eligible for the special 15-year increase. Ez tax form Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. Ez tax form Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. Ez tax form Additionally, Floyd's employer does not offer a Roth contribution program. Ez tax form Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. Ez tax form Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. Ez tax form Table 4-2. Ez tax form Worksheet 1. Ez tax form Maximum Amount Contributable (MAC) Note. Ez tax form Use this worksheet to figure your MAC. Ez tax form Part I. Ez tax form Limit on Annual Additions     1. Ez tax form Enter your includible compensation for your most recent year of service 1. Ez tax form $70,475 2. Ez tax form Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. Ez tax form 52,000 3. Ez tax form Enter the lesser of line 1 or line 2. Ez tax form This is your limit on annual additions 3. Ez tax form 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Ez tax form     Part II. Ez tax form Limit on Elective Deferrals     4. Ez tax form Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Ez tax form 17,500   Note. Ez tax form If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Ez tax form If not, enter zero (-0-) on line 16 and go to line 17. Ez tax form     5. Ez tax form Amount per year of service 5. Ez tax form 5,000 6. Ez tax form Enter your years of service 6. Ez tax form   7. Ez tax form Multiply line 5 by line 6 7. Ez tax form   8. Ez tax form Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Ez tax form   9. Ez tax form Subtract line 8 from line 7. Ez tax form If zero or less, enter zero (-0-) 9. Ez tax form   10. Ez tax form Maximum increase in limit for long service 10. Ez tax form 15,000 11. Ez tax form Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Ez tax form   12. Ez tax form Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Ez tax form   13. Ez tax form Add lines 11 and 12 13. Ez tax form   14. Ez tax form Subtract line 13 from line 10 14. Ez tax form   15. Ez tax form Maximum additional contributions 15. Ez tax form 3,000 16. Ez tax form Enter the least of lines 9, 14, or 15. Ez tax form This is your increase in the limit for long service 16. Ez tax form -0- 17. Ez tax form Add lines 4 and 16. Ez tax form This is your limit on elective deferrals 17. Ez tax form 17,500   Part III. Ez tax form Maximum Amount Contributable     18. Ez tax form If you had only nonelective contributions, enter the amount from line 3. Ez tax form This is your MAC. Ez tax form    If you had only elective deferrals, enter the lesser of lines 3 or 17. Ez tax form This is your MAC. Ez tax form    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Ez tax form This is your MAC. Ez tax form (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Ez tax form ) 18. Ez tax form $17,500 Prev  Up  Next   Home   More Online Publications