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Federal Tax Form 1040x

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Federal Tax Form 1040x

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

When it comes to taxes, everyone has an opinion. These quotes reflect the opinions of their authors; their inclusion here is not an official IRS endorsement of the sentiments expressed.

"Taxes are what we pay for civilized society.'' — Oliver Wendell Holmes, Jr., U.S. Supreme Court Justice

"The power of taxing people and their property is essential to the very existence of government.'' — James Madison, U.S. President

"To tax and to please, no more than to love and to be wise, is not given to men." —  Edmund Burke, 18th Century Irish political philosopher and British statesman

“I am proud to be paying taxes in the United States. The only thing is – I could be just as proud for half the money.” — Arthur Godfrey, entertainer

“People who complain about taxes can be divided into two classes: men and women.” 
— Unknown

"No government can exist without taxation. This money must necessarily be levied on the people; and the grand art consists of levying so as not to oppress.'' — Frederick the Great, 18th Century Prussian king

"Like mothers, taxes are often misunderstood, but seldom forgotten.'' — Lord Bramwell, 19th Century English jurist

"The best measure of a man's honesty isn't his income tax return. It's the zero adjust on his bathroom scale.'' — Arthur C. Clarke, author

"Next to being shot at and missed, nothing is really quite as satisfying as an income tax refund.” — F. J. Raymond, humorist

A tax loophole is "something that benefits the other guy. If it benefits you, it is tax reform.'' 
— Russell B. Long, U.S. Senator

"Few of us ever test our powers of deduction, except when filling out an income tax form.'' 
— Laurence J. Peter, author

“The hardest thing in the world to understand is the income tax.” — Albert Einstein, physicist

“Taxation with representation ain’t so hot either.” — Gerald Barzan, humorist

“Where there is an income tax, the just man will pay more and the unjust less on the same amount of income.” — Plato

“Income tax has made more liars out of the American people than golf.” — Will Rogers, humorist

Page Last Reviewed or Updated: 10-Mar-2014

The Federal Tax Form 1040x

Federal tax form 1040x Index Symbols 403(b) account, What Is a 403(b) Plan? 403(b) plans Basics, 403(b) Plan Basics Benefits, What Are the Benefits of Contributing to a 403(b) Plan? Participation, Who Can Participate in a 403(b) Plan? Self-employed ministers, Who Can Set Up a 403(b) Account? What is a 403(b) plan?, What Is a 403(b) Plan? Who can set up a 403(b) account?, Who Can Set Up a 403(b) Account? A After-tax contributions, How Can Contributions Be Made to My 403(b) Account? Assistance (see Tax help) B Basics, 403(b) Plan Basics Benefits, What Are the Benefits of Contributing to a 403(b) Plan? C Catch-up contributions, Catch-Up Contributions Chaplain, Ministers. Federal tax form 1040x Church employees, Ministers and Church Employees Years of service, Changes to Years of Service Comments on publication, Comments and suggestions. Federal tax form 1040x Contributions, How Can Contributions Be Made to My 403(b) Account? After-tax, How Can Contributions Be Made to My 403(b) Account? Catch-up, Catch-Up Contributions Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only. Federal tax form 1040x Nonelective, How Can Contributions Be Made to My 403(b) Account? Reporting, Do I Report Contributions on My Tax Return? Correcting excess contributions, What Happens If I Have Excess Contributions? Credit, for retirement savings contributions, Retirement Savings Contributions Credit (Saver's Credit) D Distributions, Distributions and Rollovers, Distributions 10-year tax option, No Special 10-Year Tax Option 90-24 transfer, Contract exchanges. Federal tax form 1040x Deceased employees, Spouses of deceased employees. Federal tax form 1040x Direct rollover, Direct rollovers of 403(b) plan distributions. Federal tax form 1040x Eligible retirement plans, Eligible retirement plans. Federal tax form 1040x Frozen deposit, Frozen deposits. Federal tax form 1040x Gift tax, Gift Tax Minimum required, Minimum Required Distributions Qualified domestic relations order, Qualified domestic relations order. Federal tax form 1040x Rollovers, Tax-Free Rollovers, Rollovers to and from 403(b) plans. Federal tax form 1040x Second rollover, Second rollover. Federal tax form 1040x Transfers, Transfer of Interest in 403(b) Contract E Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only. Federal tax form 1040x Eligible employees, Eligible employees. Federal tax form 1040x , Church employee. Federal tax form 1040x Employer's annual work period, Employer's annual work period. Federal tax form 1040x Excess contributions, Excess Contributions Correcting, What Happens If I Have Excess Contributions? Determining, How Do I Know If I Have Excess Contributions? Excess amounts, Excess Annual Addition Excess deferrals, Excess Annual Addition Excess elective deferral, Excess Elective Deferral Excise tax, Excise Tax Excise tax Excess contributions, Excise Tax Reporting requirement, Reporting requirement. Federal tax form 1040x F Free tax services, How To Get Tax Help, Free help with your tax return. Federal tax form 1040x Full-time or part-time, Years of Service G Gift tax, Gift Tax H Help (see Tax help) I Incidental life insurance, Cost of Incidental Life Insurance Includible compensation, Includible Compensation 403(b) plan, Changes to Includible Compensation Figuring, Figuring Includible Compensation for Your Most Recent Year of Service Foreign missionaries, Changes to Includible Compensation Incidental life insurance, Cost of Incidental Life Insurance Self-employed ministers, Changes to Includible Compensation Includible compensation for your most recent year of service Definition, Definition. Federal tax form 1040x L Limit on annual additions, Limit on Annual Additions Limit on elective deferrals, Limit on Elective Deferrals 15-year rule, 15-Year Rule Figuring, Figuring the Limit on Elective Deferrals General limit, General Limit M MAC (see Maximum amount contributable) Maximum amount contributable, Maximum Amount Contributable (MAC) Components, Components of Your MAC How to figure MAC, How Do I Figure My MAC? When to figure MAC, When Should I Figure My MAC? Minimum required distributions, Minimum Required Distributions Ministers, Ministers. Federal tax form 1040x , Ministers and Church Employees Missing children, Reminder More information (see Tax help) Most recent year of service, Most Recent Year of Service Most recent year of service, figuring, Figuring Your Most Recent Year of Service N Nonelective contributions, How Can Contributions Be Made to My 403(b) Account?, Nonelective contributions only. Federal tax form 1040x P Pre-tax contributions, Includible Compensation, Table 3-4. Federal tax form 1040x Worksheet B. Federal tax form 1040x Includible Compensation for Your Most Recent Year of Service1 , Rollovers to and from 403(b) plans. Federal tax form 1040x , Worksheet B. Federal tax form 1040x Includible Compensation for Your Most Recent Year of Service1 Publications (see Tax help) Q Qualified domestic relations order, Qualified domestic relations order. Federal tax form 1040x R Reporting Contributions Self-employed ministers, Self-employed ministers. Federal tax form 1040x Reporting contributions Chaplains, Chaplains. Federal tax form 1040x Required distributions, Minimum Required Distributions Retirement savings contributions credit, What's New for 2013, What's New for 2014, Retirement Savings Contributions Credit (Saver's Credit) Rollovers, Distributions and Rollovers, Tax-Free Rollovers Roth contribution program, Roth contribution program. Federal tax form 1040x S Salary reduction agreement, Limit on Elective Deferrals Self-employed ministers, Ministers. Federal tax form 1040x , Who Can Set Up a 403(b) Account?, Self-employed minister. Federal tax form 1040x , Self-employed ministers. Federal tax form 1040x , Self-employed minister. Federal tax form 1040x Suggestions for publication, Comments and suggestions. Federal tax form 1040x T Tax help, How To Get Tax Help Transfers, Transfer of Interest in 403(b) Contract 90-24 transfer, Transfer of Interest in 403(b) Contract Conservatorship, Contract exchanges. Federal tax form 1040x Direct-trustee-to-trustee, Direct trustee-to-trustee transfer. Federal tax form 1040x Insolvency, Tax-free transfers for certain cash distributions. Federal tax form 1040x Permissive service credit, Permissive service credit. Federal tax form 1040x TTY/TDD information, How To Get Tax Help V Voluntary deductible contributions, Voluntary deductible contributions. Federal tax form 1040x W What is a 403(b) plan?, What Is a 403(b) Plan? Y Years of service, Years of Service Church employees, Church employee. Federal tax form 1040x , Changes to Years of Service Definition, Definition Employer's annual work period, Employer's annual work period. Federal tax form 1040x Full year of service, Full year of service. Federal tax form 1040x Full-time employee for the full year, Full-Time Employee for the Full Year Full-time for part of the year, Full-time for part of the year. Federal tax form 1040x Other than full-time for the full year, Other Than Full-Time for the Full Year Part-time for the full year, Part-time for the full year. Federal tax form 1040x Part-time for the part of the year, Part-time for part of the year. Federal tax form 1040x Self-employed minister, Changes to Years of Service Total years of service, Total years of service. Federal tax form 1040x Prev  Up     Home   More Online Publications