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File 2009 Tax Return

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The File 2009 Tax Return

File 2009 tax return Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. File 2009 tax return Tax questions. File 2009 tax return Useful Items - You may want to see: Note. File 2009 tax return After 2013, Publication 590 will be split into two separate publications as follows. File 2009 tax return Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. File 2009 tax return This publication will include the rules for rollover and conversion contributions. File 2009 tax return Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. File 2009 tax return This publication will include the rules for required minimum distributions and IRA beneficiaries. File 2009 tax return What's New for 2013 Traditional IRA contribution and deduction limit. File 2009 tax return  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. File 2009 tax return If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. File 2009 tax return For more information, see How Much Can Be Contributed? in chapter 1. File 2009 tax return Roth IRA contribution limit. File 2009 tax return  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. File 2009 tax return If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. File 2009 tax return However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. File 2009 tax return For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. File 2009 tax return Modified AGI limit for traditional IRA contributions increased. File 2009 tax return  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. File 2009 tax return If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. File 2009 tax return If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. File 2009 tax return See How Much Can You Deduct? in chapter 1. File 2009 tax return Modified AGI limit for Roth IRA contributions increased. File 2009 tax return  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. File 2009 tax return Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. File 2009 tax return You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. File 2009 tax return Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. File 2009 tax return You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. File 2009 tax return Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. File 2009 tax return You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. File 2009 tax return See Can You Contribute to a Roth IRA? in chapter 2. File 2009 tax return Net Investment Income Tax. File 2009 tax return  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). File 2009 tax return However, these distributions are taken into account when determining the modified adjusted gross income threshold. File 2009 tax return Distributions from a nonqualified retirement plan are included in net investment income. File 2009 tax return See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. File 2009 tax return Kay Bailey Hutchison Spousal IRA. File 2009 tax return . File 2009 tax return  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. File 2009 tax return There are no changes to the rules regarding these IRAs. File 2009 tax return See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. File 2009 tax return What's New for 2014 Modified AGI limit for traditional IRA contributions increased. File 2009 tax return  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. File 2009 tax return If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. File 2009 tax return If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. File 2009 tax return Modified AGI limit for Roth IRA contributions increased. File 2009 tax return  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. File 2009 tax return Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. File 2009 tax return You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. File 2009 tax return Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. File 2009 tax return You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. File 2009 tax return Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. File 2009 tax return You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. File 2009 tax return Reminders Future developments. File 2009 tax return  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. File 2009 tax return irs. File 2009 tax return gov/pub590. File 2009 tax return Simplified employee pension (SEP). File 2009 tax return  SEP IRAs are not covered in this publication. File 2009 tax return They are covered in Publication 560, Retirement Plans for Small Business. File 2009 tax return Deemed IRAs. File 2009 tax return  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. File 2009 tax return If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. File 2009 tax return An employee's account can be treated as a traditional IRA or a Roth IRA. File 2009 tax return For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. File 2009 tax return Contributions to both traditional and Roth IRAs. File 2009 tax return  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. File 2009 tax return Statement of required minimum distribution (RMD). File 2009 tax return  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. File 2009 tax return The report or offer must include the date by which the amount must be distributed. File 2009 tax return The report is due January 31 of the year in which the minimum distribution is required. File 2009 tax return It can be provided with the year-end fair market value statement that you normally get each year. File 2009 tax return No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. File 2009 tax return IRA interest. File 2009 tax return  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. File 2009 tax return Tax on your traditional IRA is generally deferred until you take a distribution. File 2009 tax return Do not report this interest on your return as tax-exempt interest. File 2009 tax return For more information on tax-exempt interest, see the instructions for your tax return. File 2009 tax return Photographs of missing children. File 2009 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 2009 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 2009 tax return 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. File 2009 tax return Introduction This publication discusses individual retirement arrangements (IRAs). File 2009 tax return An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. File 2009 tax return What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. File 2009 tax return In some cases, amounts are not taxed at all if distributed according to the rules. File 2009 tax return What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. File 2009 tax return It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. File 2009 tax return   It also explains the penalties and additional taxes that apply when the rules are not followed. File 2009 tax return To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. File 2009 tax return How to use this publication. File 2009 tax return   The rules that you must follow depend on which type of IRA you have. File 2009 tax return Use Table I-1 to help you determine which parts of this publication to read. File 2009 tax return Also use Table I-1 if you were referred to this publication from instructions to a form. File 2009 tax return Comments and suggestions. File 2009 tax return   We welcome your comments about this publication and your suggestions for future editions. File 2009 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2009 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2009 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2009 tax return   You can send your comments from www. File 2009 tax return irs. File 2009 tax return gov/formspubs/. File 2009 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. File 2009 tax return   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. File 2009 tax return Ordering forms and publications. File 2009 tax return   Visit www. File 2009 tax return irs. File 2009 tax return 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. File 2009 tax return Internal Revenue Service 1201 N. File 2009 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 2009 tax return   If you have a tax question, check the information available on IRS. File 2009 tax return gov or call 1-800-829-1040. File 2009 tax return We cannot answer tax questions sent to either of the above addresses. File 2009 tax return Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File 2009 tax return 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. File 2009 tax return S. File 2009 tax return Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. File 2009 tax return Table I-1. File 2009 tax return Using This Publication IF you need information on . File 2009 tax return . File 2009 tax return . File 2009 tax return THEN see . File 2009 tax return . File 2009 tax return . File 2009 tax return traditional IRAs chapter 1. File 2009 tax return Roth IRAs chapter 2, and parts of  chapter 1. File 2009 tax return SIMPLE IRAs chapter 3. File 2009 tax return the credit for qualified retirement savings contributions (the saver's credit) chapter 4. File 2009 tax return how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. File 2009 tax return SEP IRAs and 401(k) plans Publication 560. File 2009 tax return Coverdell education savings accounts (formerly called education IRAs) Publication 970. File 2009 tax return IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. File 2009 tax return . File 2009 tax return . File 2009 tax return THEN see . File 2009 tax return . File 2009 tax return . File 2009 tax return first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. File 2009 tax return then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. File 2009 tax return and finally figure how much of your social security is taxable appendix B, worksheet 3. File 2009 tax return Table I-2. File 2009 tax return How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. File 2009 tax return Answers in the middle column apply to traditional IRAs. File 2009 tax return Answers in the right column apply to Roth IRAs. File 2009 tax return Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. File 2009 tax return You must not have reached age  70½ by the end of the year. File 2009 tax return See Who Can Open a Traditional IRA? in chapter 1. File 2009 tax return No. File 2009 tax return You can be any age. File 2009 tax return See Can You Contribute to a Roth IRA? in chapter 2. File 2009 tax return If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. File 2009 tax return For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. File 2009 tax return  There is no upper limit on how much you can earn and still contribute. File 2009 tax return See How Much Can Be Contributed? in chapter 1. File 2009 tax return Yes. File 2009 tax return For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. File 2009 tax return See How Much Can Be Contributed? and Table 2-1 in chapter 2. File 2009 tax return Can I deduct contributions to a Yes. File 2009 tax return You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. File 2009 tax return See How Much Can You Deduct? in chapter 1. File 2009 tax return No. File 2009 tax return You can never deduct contributions to a Roth IRA. File 2009 tax return See What Is a Roth IRA? in chapter 2. File 2009 tax return Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. File 2009 tax return In that case, you must file Form 8606. File 2009 tax return See Nondeductible Contributions in chapter 1. File 2009 tax return No. File 2009 tax return You do not have to file a form if you contribute to a Roth IRA. File 2009 tax return See Contributions not reported in chapter 2. File 2009 tax return Do I have to start taking distributions when I reach a certain age from a Yes. File 2009 tax return You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. File 2009 tax return See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. File 2009 tax return No. File 2009 tax return If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. File 2009 tax return See Are Distributions Taxable? in chapter 2. File 2009 tax return However, if you are the beneficiary of a Roth IRA, you may have to take distributions. File 2009 tax return See Distributions After Owner's Death in chapter 2. File 2009 tax return How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. File 2009 tax return See Are Distributions Taxable? in chapter 1. File 2009 tax return Distributions from a Roth IRA are not taxed as long as you meet certain criteria. File 2009 tax return See Are Distributions Taxable? in chapter 2. File 2009 tax return Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. File 2009 tax return If you have, file Form 8606. File 2009 tax return See Nondeductible Contributions in chapter 1. File 2009 tax return Yes. File 2009 tax return File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). File 2009 tax return Prev  Up  Next   Home   More Online Publications