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Ezform

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Ezform

Ezform 9. Ezform   Worksheets Table of Contents When Should I Figure MAC?Checking the Previous Year's Contributions Available Worksheets Chapter 2 introduced you to the term maximum amount contributable (MAC). Ezform Generally, your MAC is the lesser of your: Limit on annual additions (chapter 3), or Limit on elective deferrals (chapter 4). Ezform The worksheets in this chapter can help you figure the cost of incidental life insurance, your includible compensation, your limit on annual additions, your limit on elective deferrals, your limit on catch-up contributions, and your MAC. Ezform After completing the worksheets, you should maintain them with your 403(b) records for that year. Ezform Do not attach them to your tax return. Ezform At the end of the year or the beginning of the next year, you should compare your estimated compensation figures with your actual figures. Ezform If your compensation is the same as, or more than, the projected amounts and the calculations are correct, then you should simply file these worksheets with your other tax records for the year. Ezform If your compensation was lower than your estimated figures, you will need to check the amount contributed during the year to determine if contributions are more than your MAC. Ezform When Should I Figure MAC? At the beginning of each year, you should figure your MAC using a conservative estimate of your compensation. Ezform Should your income change during the year, you should refigure your MAC based on a revised conservative estimate. Ezform By doing this, you will be able to determine if contributions to your 403(b) account should be increased or decreased for the year. Ezform Checking the Previous Year's Contributions At the beginning of the following year, you should refigure your MAC based on your actual earned income. Ezform At the end of the current year or the beginning of the next year, you should check your contributions to be sure you did not exceed your MAC. Ezform This means refiguring your limit based on your actual compensation figures for the year. Ezform This will allow you to determine if the amount contributed is more than the allowable amounts, and possibly avoid additional taxes. Ezform Available Worksheets The following worksheets have been provided to help you figure your MAC. Ezform Worksheet A. Ezform Cost of Incidental Life Insurance. Ezform Worksheet B. Ezform Includible Compensation for Your Most Recent Year of Service Worksheet C. Ezform Limit on Catch-Up Contributions. Ezform ??? Worksheet 1. Ezform Maximum Amount Contributable (MAC). Ezform Worksheet A. Ezform Cost of Incidental Life Insurance Note. Ezform Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Ezform This amount will be used to figure includible compensation for your most recent year of service. Ezform 1. Ezform Enter the value of the contract (amount payable upon your death) 1. Ezform   2. Ezform Enter the cash value in the contract at the end of the year 2. Ezform   3. Ezform Subtract line 2 from line 1. Ezform This is the value of your current life insurance protection 3. Ezform   4. Ezform Enter your age on your birthday nearest the beginning of the policy year 4. Ezform   5. Ezform Enter the 1-year term premium for $1,000 of life insurance based on your age. Ezform (From Figure 3-1) 5. Ezform   6. Ezform Divide line 3 by $1,000 6. Ezform   7. Ezform Multiply line 6 by line 5. Ezform This is the cost of your incidental life insurance 7. Ezform   Worksheet B. Ezform Includible Compensation for Your Most Recent Year of Service1 Note. Ezform Use this worksheet to figure includible compensation for your most recent year of service. Ezform 1. Ezform Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. Ezform   2. Ezform Enter elective deferrals excluded from your gross income for your most recent year of service2 2. Ezform   3. Ezform Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. Ezform   4. Ezform Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government or of a tax-exempt organization) for your most recent year of service 4. Ezform   5. Ezform Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. Ezform   6. Ezform Enter your foreign earned income exclusion for your most recent year of service 6. Ezform   7. Ezform Add lines 1, 2, 3, 4, 5, and 6 7. Ezform   8. Ezform Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. Ezform   9. Ezform Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. Ezform   10. Ezform Add lines 8 and 9 10. Ezform   11. Ezform Subtract line 10 from line 7. Ezform This is your includible compensation for your most recent year of service 11. Ezform   1Use estimated amounts if figuring includible compensation before the end of the year. Ezform  2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. Ezform Worksheet C. Ezform Limit on Catch-Up Contributions Note. Ezform If you will be age 50 or older by the end of the year, use this worksheet to figure your limit on catch-up contributions. Ezform 1. Ezform Maximum catch-up contributions 1. Ezform $5,500 2. Ezform Enter your includible compensation for your most recent year of service 2. Ezform   3. Ezform Enter your elective deferrals 3. Ezform   4. Ezform Subtract line 3 from line 2 4. Ezform   5. Ezform Enter the lesser of line 1 or line 4. Ezform This is your limit on catch-up contributions 5. Ezform   Worksheet 1. Ezform Maximum Amount Contributable (MAC) Note. Ezform Use this worksheet to figure your MAC. Ezform Part I. Ezform Limit on Annual Additions     1. Ezform Enter your includible compensation for your most recent year of service 1. Ezform   2. Ezform Maximum1: For 2013, enter $51,000 For 2014, enter $52,000 2. Ezform   3. Ezform Enter the lesser of line 1 or line 2. Ezform This is your limit on annual additions 3. Ezform     Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Ezform     Part II. Ezform Limit on Elective Deferrals     4. Ezform Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Ezform     Note. Ezform If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Ezform If not, enter zero (-0-) on line 16 and go to line 17. Ezform     5. Ezform Amount per year of service 5. Ezform $ 5,000 6. Ezform Enter your years of service 6. Ezform   7. Ezform Multiply line 5 by line 6 7. Ezform   8. Ezform Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Ezform   9. Ezform Subtract line 8 from line 7. Ezform If zero or less, enter zero (-0-) 9. Ezform   10. Ezform Maximum increase in limit for long service 10. Ezform $15,000 11. Ezform Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Ezform   12. Ezform Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Ezform   13. Ezform Add line 11 and line 12 13. Ezform   14. Ezform Subtract line 13 from line 10 14. Ezform   15. Ezform Maximum additional contributions 15. Ezform $ 3,000 16. Ezform Enter the least of lines 9, 14, or 15. Ezform This is your increase in the limit for long service 16. Ezform   17. Ezform Add lines 4 and 16. Ezform This is your limit on elective deferrals 17. Ezform     Part III. Ezform Maximum Amount Contributable     18. Ezform If you had only nonelective contributions, enter the amount from line 3. Ezform This is your MAC. Ezform    If you had only elective deferrals, enter the lesser of lines 3 or 17. Ezform This is your MAC. Ezform    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Ezform This is your MAC. Ezform (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Ezform ) 18. Ezform   1If you participate in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pension plans of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. Ezform You must also combine the contributions made to all 403(b) accounts on your behalf by your employer. Ezform Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in Pennsylvania

E-file to Remain Open through Oct. 31 for Victims of Hurricane Irene

PA-33-2011, Sept. 13, 2011

PHILADELPHIA — Victims of Hurricane Irene that began on Aug. 26, 2011 in parts of Pennsylvania may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Bucks, Chester, Delaware, Lehigh, Luzerne, Monroe, Montgomery, Northampton, Philadelphia, Sullivan, and Wyoming. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Pennsylvania/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The Ezform

Ezform Publication 584-B - Introductory Material Table of Contents What's New Introduction What's New The IRS has created a page on IRS. Ezform gov for information about Publication 584-B, at www. Ezform irs. Ezform gov/pub584b. Ezform Information about any future developments affecting Publication 584-B (such as legislation enacted after we released it) will be posted on that page. Ezform Introduction This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. Ezform It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. Ezform These schedules, however, are for your information only. Ezform You must complete Form 4684, Casualties and Thefts, to report your loss. Ezform Prev  Up  Next   Home   More Online Publications