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File federal and state taxes online free 17. File federal and state taxes online free   Individual Retirement Arrangements (IRAs) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? What's New Traditional IRA contribution and deduction limit. File federal and state taxes online free  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 federal and state taxes online free 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 federal and state taxes online free For more information, see How Much Can Be Contributed? later. File federal and state taxes online free Roth IRA contribution limit. File federal and state taxes online free  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 federal and state taxes online free 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 federal and state taxes online free However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. File federal and state taxes online free For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? later. File federal and state taxes online free Modified AGI limit for traditional IRA contributions increased. File federal and state taxes online free  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 federal and state taxes online free 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 federal and state taxes online free If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. File federal and state taxes online free See How Much Can You Deduct , later. File federal and state taxes online free Modified AGI limit for Roth IRA contributions increased. File federal and state taxes online free  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. File federal and state taxes online free Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. File federal and state taxes online free You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. File federal and state taxes online free 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 federal and state taxes online free You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. File federal and state taxes online free 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 federal and state taxes online free You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. File federal and state taxes online free See Can You Contribute to a Roth IRA , later. File federal and state taxes online free Net Investment Income Tax. File federal and state taxes online free   For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan including IRAs (for example; 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). File federal and state taxes online free However, these distributions are taken into account when determining the modified adjusted gross income threshold. File federal and state taxes online free Distributions from a nonqualified retirement plan are included in net investment income. File federal and state taxes online free See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. File federal and state taxes online free Name change. File federal and state taxes online free  All spousal IRAs have been renamed Kay Bailey Hutchison Spousal IRAs. File federal and state taxes online free There are no changes to the rules regarding these IRAs. File federal and state taxes online free See Kay Bailey Hutchison Spousal IRA Limit , later, for more information. File federal and state taxes online free Reminders 2014 limits. File federal and state taxes online free   You can find information about the 2014 contribution and AGI limits in Publication 590. File federal and state taxes online free Contributions to both traditional and Roth IRAs. File federal and state taxes online free   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 Roth IRAs, later. File federal and state taxes online free Statement of required minimum distribution. File federal and state taxes online free  If a minimum distribution from your IRA is required, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the required minimum distribution to you, or offer to calculate it for you. File federal and state taxes online free The report or offer must include the date by which the amount must be distributed. File federal and state taxes online free The report is due January 31 of the year in which the minimum distribution is required. File federal and state taxes online free It can be provided with the year-end fair market value statement that you normally get each year. File federal and state taxes online free No report is required for IRAs of owners who have died. File federal and state taxes online free IRA interest. File federal and state taxes online free  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. File federal and state taxes online free Tax on your traditional IRA is generally deferred until you take a distribution. File federal and state taxes online free Do not report this interest on your tax return as tax-exempt interest. File federal and state taxes online free Form 8606. File federal and state taxes online free   To designate contributions as nondeductible, you must file Form 8606, Nondeductible IRAs. File federal and state taxes online free The term “50 or older” is used several times in this chapter. File federal and state taxes online free It refers to an IRA owner who is age 50 or older by the end of the tax year. File federal and state taxes online free Introduction An individual retirement arrangement (IRA) is a personal savings plan that gives you tax advantages for setting aside money for your retirement. File federal and state taxes online free This chapter discusses the following topics. File federal and state taxes online free The rules for a traditional IRA (any IRA that is not a Roth or SIMPLE IRA). File federal and state taxes online free The Roth IRA, which features nondeductible contributions and tax-free distributions. File federal and state taxes online free Simplified Employee Pensions (SEPs) and Savings Incentive Match Plans for Employees (SIMPLEs) are not discussed in this chapter. File federal and state taxes online free For more information on these plans and employees' SEP IRAs and SIMPLE IRAs that are part of these plans, see Publications 560 and 590. File federal and state taxes online free For information about contributions, deductions, withdrawals, transfers, rollovers, and other transactions, see Publication 590. File federal and state taxes online free Useful Items - You may want to see: Publication 560 Retirement Plans for Small Business 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts 8606 Nondeductible IRAs Traditional IRAs In this chapter, the original IRA (sometimes called an ordinary or regular IRA) is referred to as a “traditional IRA. File federal and state taxes online free ” A traditional IRA is any IRA that is not a Roth IRA or a SIMPLE IRA. File federal and state taxes online free Two advantages of a traditional IRA are: You may be able to deduct some or all of your contributions to it, depending on your circumstances, and Generally, amounts in your IRA, including earnings and gains, are not taxed until they are distributed. File federal and state taxes online free Who Can Open a Traditional IRA? You can open and make contributions to a traditional IRA if: You (or, if you file a joint return, your spouse) received taxable compensation during the year, and You were not age 70½ by the end of the year. File federal and state taxes online free What is compensation?   Generally, compensation is what you earn from working. File federal and state taxes online free Compensation includes wages, salaries, tips, professional fees, bonuses, and other amounts you receive for providing personal services. File federal and state taxes online free The IRS treats as compensation any amount properly shown in box 1 (Wages, tips, other compensation) of Form W-2, Wage and Tax Statement, provided that amount is reduced by any amount properly shown in box 11 (Nonqualified plans). File federal and state taxes online free   Scholarship and fellowship payments are compensation for this purpose only if shown in box 1 of Form W-2. File federal and state taxes online free   Compensation also includes commissions and taxable alimony and separate maintenance payments. File federal and state taxes online free Self-employment income. File federal and state taxes online free   If you are self-employed (a sole proprietor or a partner), compensation is the net earnings from your trade or business (provided your personal services are a material income-producing factor) reduced by the total of: The deduction for contributions made on your behalf to retirement plans, and The deductible part of your self-employment tax. File federal and state taxes online free   Compensation includes earnings from self-employment even if they are not subject to self-employment tax because of your religious beliefs. File federal and state taxes online free Nontaxable combat pay. File federal and state taxes online free   For IRA purposes, if you were a member of the U. File federal and state taxes online free S. File federal and state taxes online free Armed Forces, your compensation includes any nontaxable combat pay you receive. File federal and state taxes online free What is not compensation?   Compensation does not include any of the following items. File federal and state taxes online free Earnings and profits from property, such as rental income, interest income, and dividend income. File federal and state taxes online free Pension or annuity income. File federal and state taxes online free Deferred compensation received (compensation payments postponed from a past year). File federal and state taxes online free Income from a partnership for which you do not provide services that are a material income-producing factor. File federal and state taxes online free Conservation Reserve Program (CRP) payments reported on Schedule SE (Form 1040), line 1b. File federal and state taxes online free Any amounts (other than combat pay) you exclude from income, such as foreign earned income and housing costs. File federal and state taxes online free When and How Can a Traditional IRA Be Opened? You can open a traditional IRA at any time. File federal and state taxes online free However, the time for making contributions for any year is limited. File federal and state taxes online free See When Can Contributions Be Made , later. File federal and state taxes online free You can open different kinds of IRAs with a variety of organizations. File federal and state taxes online free You can open an IRA at a bank or other financial institution or with a mutual fund or life insurance company. File federal and state taxes online free You can also open an IRA through your stockbroker. File federal and state taxes online free Any IRA must meet Internal Revenue Code requirements. File federal and state taxes online free Kinds of traditional IRAs. File federal and state taxes online free   Your traditional IRA can be an individual retirement account or annuity. File federal and state taxes online free It can be part of either a simplified employee pension (SEP) or an employer or employee association trust account. File federal and state taxes online free How Much Can Be Contributed? There are limits and other rules that affect the amount that can be contributed to a traditional IRA. File federal and state taxes online free These limits and other rules are explained below. File federal and state taxes online free Community property laws. File federal and state taxes online free   Except as discussed later under Kay Bailey Hutchison Spousal IRA limit , each spouse figures his or her limit separately, using his or her own compensation. File federal and state taxes online free This is the rule even in states with community property laws. File federal and state taxes online free Brokers' commissions. File federal and state taxes online free   Brokers' commissions paid in connection with your traditional IRA are subject to the contribution limit. File federal and state taxes online free Trustees' fees. File federal and state taxes online free   Trustees' administrative fees are not subject to the contribution limit. File federal and state taxes online free Qualified reservist repayments. File federal and state taxes online free   If you are (or were) a member of a reserve component and you were ordered or called to active duty after September 11, 2001, you may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions you received. File federal and state taxes online free You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. File federal and state taxes online free To be eligible to make these repayment contributions, you must have received a qualified reservist distribution from an IRA or from a section 401(k) or 403(b) plan or similar arrangement. File federal and state taxes online free   For more information, see Qualified reservist repayments under How Much Can Be Contributed? in chapter 1 of Publication 590. File federal and state taxes online free Contributions on your behalf to a traditional IRA reduce your limit for contributions to a Roth IRA. File federal and state taxes online free (See Roth IRAs, later. File federal and state taxes online free ) General limit. File federal and state taxes online free   For 2013, the most that can be contributed to your traditional IRA generally is the smaller of the following amounts. File federal and state taxes online free $5,500 ($6,500 if you are 50 or older). File federal and state taxes online free Your taxable compensation (defined earlier) for the year. File federal and state taxes online free This is the most that can be contributed regardless of whether the contributions are to one or more traditional IRAs or whether all or part of the contributions are nondeductible. File federal and state taxes online free (See Nondeductible Contributions , later. File federal and state taxes online free ) Qualified reservist repayments do not affect this limit. File federal and state taxes online free Example 1. File federal and state taxes online free Betty, who is 34 years old and single, earned $24,000 in 2013. File federal and state taxes online free Her IRA contributions for 2013 are limited to $5,500. File federal and state taxes online free Example 2. File federal and state taxes online free John, an unmarried college student working part time, earned $3,500 in 2013. File federal and state taxes online free His IRA contributions for 2013 are limited to $3,500, the amount of his compensation. File federal and state taxes online free Kay Bailey Hutchison Spousal IRA limit. File federal and state taxes online free   For 2013, if you file a joint return and your taxable compensation is less than that of your spouse, the most that can be contributed for the year to your IRA is the smaller of the following amounts. File federal and state taxes online free $5,500 ($6,500 if you are 50 or older). File federal and state taxes online free The total compensation includible in the gross income of both you and your spouse for the year, reduced by the following two amounts. File federal and state taxes online free Your spouse's IRA contribution for the year to a traditional IRA. File federal and state taxes online free Any contribution for the year to a Roth IRA on behalf of your spouse. File federal and state taxes online free This means that the total combined contributions that can be made for the year to your IRA and your spouse's IRA can be as much as $11,000 ($12,000 if only one of you is 50 or older, or $13,000 if both of you are 50 or older). File federal and state taxes online free When Can Contributions Be Made? As soon as you open your traditional IRA, contributions can be made to it through your chosen sponsor (trustee or other administrator). File federal and state taxes online free Contributions must be in the form of money (cash, check, or money order). File federal and state taxes online free Property cannot be contributed. File federal and state taxes online free Contributions must be made by due date. File federal and state taxes online free   Contributions can be made to your traditional IRA for a year at any time during the year or by the due date for filing your return for that year, not including extensions. File federal and state taxes online free Age 70½ rule. File federal and state taxes online free   Contributions cannot be made to your traditional IRA for the year in which you reach age 70½ or for any later year. File federal and state taxes online free   You attain age 70½ on the date that is 6 calendar months after the 70th anniversary of your birth. File federal and state taxes online free If you were born on or before June 30, 1943, you cannot contribute for 2013 or any later year. File federal and state taxes online free Designating year for which contribution is made. File federal and state taxes online free   If an amount is contributed to your traditional IRA between January 1 and April 15, you should tell the sponsor which year (the current year or the previous year) the contribution is for. File federal and state taxes online free If you do not tell the sponsor which year it is for, the sponsor can assume, and report to the IRS, that the contribution is for the current year (the year the sponsor received it). File federal and state taxes online free Filing before a contribution is made. File federal and state taxes online free   You can file your return claiming a traditional IRA contribution before the contribution is actually made. File federal and state taxes online free Generally, the contribution must be made by the due date of your return, not including extensions. File federal and state taxes online free Contributions not required. File federal and state taxes online free   You do not have to contribute to your traditional IRA for every tax year, even if you can. File federal and state taxes online free How Much Can You Deduct? Generally, you can deduct the lesser of: The contributions to your traditional IRA for the year, or The general limit (or the Kay Bailey Hutchison Spousal IRA limit, if it applies). File federal and state taxes online free However, if you or your spouse was covered by an employer retirement plan, you may not be able to deduct this amount. File federal and state taxes online free See Limit If Covered by Employer Plan , later. File federal and state taxes online free You may be able to claim a credit for contributions to your traditional IRA. File federal and state taxes online free For more information, see chapter 37. File federal and state taxes online free Trustees' fees. File federal and state taxes online free   Trustees' administrative fees that are billed separately and paid in connection with your traditional IRA are not deductible as IRA contributions. File federal and state taxes online free However, they may be deductible as a miscellaneous itemized deduction on Schedule A (Form 1040). File federal and state taxes online free See chapter 28. File federal and state taxes online free Brokers' commissions. File federal and state taxes online free   Brokers' commissions are part of your IRA contribution and, as such, are deductible subject to the limits. File federal and state taxes online free Full deduction. File federal and state taxes online free   If neither you nor your spouse was covered for any part of the year by an employer retirement plan, you can take a deduction for total contributions to one or more traditional IRAs of up to the lesser of: $5,500 ($6,500 if you are age 50 or older in 2013). File federal and state taxes online free 100% of your compensation. File federal and state taxes online free This limit is reduced by any contributions made to a 501(c)(18) plan on your behalf. File federal and state taxes online free Kay Bailey Hutchison Spousal IRA. File federal and state taxes online free   In the case of a married couple with unequal compensation who file a joint return, the deduction for contributions to the traditional IRA of the spouse with less compensation is limited to the lesser of the following amounts. File federal and state taxes online free $5,500 ($6,500 if the spouse with the lower compensation is age 50 or older in 2013). File federal and state taxes online free The total compensation includible in the gross income of both spouses for the year reduced by the following three amounts. File federal and state taxes online free The IRA deduction for the year of the spouse with the greater compensation. File federal and state taxes online free Any designated nondeductible contribution for the year made on behalf of the spouse with the greater compensation. File federal and state taxes online free Any contributions for the year to a Roth IRA on behalf of the spouse with the greater compensation. File federal and state taxes online free This limit is reduced by any contributions to a 501(c)(18) plan on behalf of the spouse with the lesser compensation. File federal and state taxes online free Note. File federal and state taxes online free If you were divorced or legally separated (and did not remarry) before the end of the year, you cannot deduct any contributions to your spouse's IRA. File federal and state taxes online free After a divorce or legal separation, you can deduct only contributions to your own IRA. File federal and state taxes online free Your deductions are subject to the rules for single individuals. File federal and state taxes online free Covered by an employer retirement plan. File federal and state taxes online free   If you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, your deduction may be further limited. File federal and state taxes online free This is discussed later under Limit If Covered by Employer Plan . File federal and state taxes online free Limits on the amount you can deduct do not affect the amount that can be contributed. File federal and state taxes online free See Nondeductible Contributions , later. File federal and state taxes online free Are You Covered by an Employer Plan? The Form W-2 you receive from your employer has a box used to indicate whether you were covered for the year. File federal and state taxes online free The “Retirement plan” box should be checked if you were covered. File federal and state taxes online free Reservists and volunteer firefighters should also see Situations in Which You Are Not Covered by an Employer Plan , later. File federal and state taxes online free If you are not certain whether you were covered by your employer's retirement plan, you should ask your employer. File federal and state taxes online free Federal judges. File federal and state taxes online free   For purposes of the IRA deduction, federal judges are covered by an employer retirement plan. File federal and state taxes online free For Which Year(s) Are You Covered by an Employer Plan? Special rules apply to determine the tax years for which you are covered by an employer plan. File federal and state taxes online free These rules differ depending on whether the plan is a defined contribution plan or a defined benefit plan. File federal and state taxes online free Tax year. File federal and state taxes online free   Your tax year is the annual accounting period you use to keep records and report income and expenses on your income tax return. File federal and state taxes online free For almost all people, the tax year is the calendar year. File federal and state taxes online free Defined contribution plan. File federal and state taxes online free   Generally, you are covered by a defined contribution plan for a tax year if amounts are contributed or allocated to your account for the plan year that ends with or within that tax year. File federal and state taxes online free   A defined contribution plan is a plan that provides for a separate account for each person covered by the plan. File federal and state taxes online free Types of defined contribution plans include profit-sharing plans, stock bonus plans, and money purchase pension plans. File federal and state taxes online free Defined benefit plan. File federal and state taxes online free   If you are eligible to participate in your employer's defined benefit plan for the plan year that ends within your tax year, you are covered by the plan. File federal and state taxes online free This rule applies even if you: Declined to participate in the plan, Did not make a required contribution, or Did not perform the minimum service required to accrue a benefit for the year. File federal and state taxes online free   A defined benefit plan is any plan that is not a defined contribution plan. File federal and state taxes online free Defined benefit plans include pension plans and annuity plans. File federal and state taxes online free No vested interest. File federal and state taxes online free   If you accrue a benefit for a plan year, you are covered by that plan even if you have no vested interest in (legal right to) the accrual. File federal and state taxes online free Situations in Which You Are Not Covered by an Employer Plan Unless you are covered under another employer plan, you are not covered by an employer plan if you are in one of the situations described below. File federal and state taxes online free Social security or railroad retirement. File federal and state taxes online free   Coverage under social security or railroad retirement is not coverage under an employer retirement plan. File federal and state taxes online free Benefits from a previous employer's plan. File federal and state taxes online free   If you receive retirement benefits from a previous employer's plan, you are not covered by that plan. File federal and state taxes online free Reservists. File federal and state taxes online free   If the only reason you participate in a plan is because you are a member of a reserve unit of the armed forces, you may not be covered by the plan. File federal and state taxes online free You are not covered by the plan if both of the following conditions are met. File federal and state taxes online free The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. File federal and state taxes online free You did not serve more than 90 days on active duty during the year (not counting duty for training). File federal and state taxes online free Volunteer firefighters. File federal and state taxes online free   If the only reason you participate in a plan is because you are a volunteer firefighter, you may not be covered by the plan. File federal and state taxes online free You are not covered by the plan if both of the following conditions are met. File federal and state taxes online free The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. File federal and state taxes online free Your accrued retirement benefits at the beginning of the year will not provide more than $1,800 per year at retirement. File federal and state taxes online free Limit If Covered by Employer Plan If either you or your spouse was covered by an employer retirement plan, you may be entitled to only a partial (reduced) deduction or no deduction at all, depending on your income and your filing status. File federal and state taxes online free Your deduction begins to decrease (phase out) when your income rises above a certain amount and is eliminated altogether when it reaches a higher amount. File federal and state taxes online free These amounts vary depending on your filing status. File federal and state taxes online free To determine if your deduction is subject to phaseout, you must determine your modified adjusted gross income (AGI) and your filing status. File federal and state taxes online free See Filing status and Modified adjusted gross income (AGI) , later. File federal and state taxes online free Then use Table 17-1 or 17-2 to determine if the phaseout applies. File federal and state taxes online free Social security recipients. File federal and state taxes online free   Instead of using Table 17-1 or Table 17-2, use the worksheets in Appendix B of Publication 590 if, for the year, all of the following apply. File federal and state taxes online free You received social security benefits. File federal and state taxes online free You received taxable compensation. File federal and state taxes online free Contributions were made to your traditional IRA. File federal and state taxes online free You or your spouse was covered by an employer retirement plan. File federal and state taxes online free Use those worksheets to figure your IRA deduction, your nondeductible contribution, and the taxable portion, if any, of your social security benefits. File federal and state taxes online free Deduction phaseout. File federal and state taxes online free   If you were covered by an employer retirement plan and you did not receive any social security retirement benefits, your IRA deduction may be reduced or eliminated depending on your filing status and modified AGI as shown in Table 17-1. File federal and state taxes online free Table 17-1. File federal and state taxes online free Effect of Modified AGI1 on Deduction if You Are Covered by Retirement Plan at Work If you are covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. File federal and state taxes online free IF your filing status is. File federal and state taxes online free . File federal and state taxes online free . File federal and state taxes online free   AND your modified AGI is. File federal and state taxes online free . File federal and state taxes online free . File federal and state taxes online free   THEN you can take. File federal and state taxes online free . File federal and state taxes online free . File federal and state taxes online free single   or  head of household   $59,000 or less   a full deduction. File federal and state taxes online free   more than $59,000 but less than $69,000   a partial deduction. File federal and state taxes online free   $69,000 or more   no deduction. File federal and state taxes online free married filing jointly   or  qualifying widow(er)   $95,000 or less   a full deduction. File federal and state taxes online free   more than $95,000 but less than $115,000   a partial deduction. File federal and state taxes online free   $115,000 or more   no deduction. File federal and state taxes online free married filing separately2   less than $10,000   a partial deduction. File federal and state taxes online free   $10,000 or more   no deduction. File federal and state taxes online free 1Modified AGI (adjusted gross income). File federal and state taxes online free See Modified adjusted gross income (AGI) . File federal and state taxes online free 2If you did not live with your spouse at any time during the year, your filing status is considered Single for this purpose (therefore, your IRA deduction is determined under the “Single” column). File federal and state taxes online free If your spouse is covered. File federal and state taxes online free   If you are not covered by an employer retirement plan, but your spouse is, and you did not receive any social security benefits, your IRA deduction may be reduced or eliminated entirely depending on your filing status and modified AGI as shown in Table 17-2. File federal and state taxes online free Filing status. File federal and state taxes online free   Your filing status depends primarily on your marital status. File federal and state taxes online free For this purpose, you need to know if your filing status is single or head of household, married filing jointly or qualifying widow(er), or married filing separately. File federal and state taxes online free If you need more information on filing status, see chapter 2. File federal and state taxes online free Lived apart from spouse. File federal and state taxes online free   If you did not live with your spouse at any time during the year and you file a separate return, your filing status, for this purpose, is single. File federal and state taxes online free Table 17-2. File federal and state taxes online free Effect of Modified AGI1 on Deduction if You Are NOT Covered by Retirement Plan at Work If you are not covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. File federal and state taxes online free IF your filing status is. File federal and state taxes online free . File federal and state taxes online free . File federal and state taxes online free   AND your modified AGI is. File federal and state taxes online free . File federal and state taxes online free . File federal and state taxes online free   THEN you can take. File federal and state taxes online free . File federal and state taxes online free . File federal and state taxes online free single, head of household, or qualifying widow(er)   any amount   a full deduction. File federal and state taxes online free married filing jointly or separately with a spouse who is not covered by a plan at work   any amount   a full deduction. File federal and state taxes online free married filing jointly with a spouse who is covered by a plan at work   $178,000 or less   a full deduction. File federal and state taxes online free   more than $178,000 but less than $188,000   a partial deduction. File federal and state taxes online free   $188,000 or more   no deduction. File federal and state taxes online free married filing separately with a spouse who is covered by a plan at work2   less than $10,000   a partial deduction. File federal and state taxes online free   $10,000 or more   no deduction. File federal and state taxes online free 1Modified AGI (adjusted gross income). File federal and state taxes online free See Modified adjusted gross income (AGI) . File federal and state taxes online free 2You are entitled to the full deduction if you did not live with your spouse at any time during the year. File federal and state taxes online free Modified adjusted gross income (AGI). File federal and state taxes online free   How you figure your modified AGI depends on whether you are filing Form 1040 or Form 1040A. File federal and state taxes online free If you made contributions to your IRA for 2013 and received a distribution from your IRA in 2013, see Publication 590. File federal and state taxes online free You may be able to use Worksheet 17-1 to figure your modified AGI. File federal and state taxes online free    Do not assume that your modified AGI is the same as your compensation. File federal and state taxes online free Your modified AGI may include income in addition to your compensation (discussed earlier), such as interest, dividends, and income from IRA distributions. File federal and state taxes online free Form 1040. File federal and state taxes online free   If you file Form 1040, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following eight amounts. File federal and state taxes online free IRA deduction. File federal and state taxes online free Student loan interest deduction. File federal and state taxes online free Tuition and fees deduction. File federal and state taxes online free Domestic production activities deduction. File federal and state taxes online free Foreign earned income exclusion. File federal and state taxes online free Foreign housing exclusion or deduction. File federal and state taxes online free Exclusion of qualified savings bond interest shown on Form 8815, Exclusion of Interest From Series EE and I U. File federal and state taxes online free S. File federal and state taxes online free Savings Bonds Issued After 1989. File federal and state taxes online free Exclusion of employer-provided adoption benefits shown on Form 8839, Qualified Adoption Expenses. File federal and state taxes online free This is your modified AGI. File federal and state taxes online free Form 1040A. File federal and state taxes online free   If you file Form 1040A, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. File federal and state taxes online free IRA deduction. File federal and state taxes online free Student loan interest deduction. File federal and state taxes online free Tuition and fees deduction. File federal and state taxes online free Exclusion of qualified savings bond interest shown on Form 8815. File federal and state taxes online free This is your modified AGI. File federal and state taxes online free Both contributions for 2013 and distributions in 2013. File federal and state taxes online free   If all three of the following apply, any IRA distributions you received in 2013 may be partly tax free and partly taxable. File federal and state taxes online free You received distributions in 2013 from one or more traditional IRAs. File federal and state taxes online free You made contributions to a traditional IRA for 2013. File federal and state taxes online free Some of those contributions may be nondeductible contributions. File federal and state taxes online free If this is your situation, you must figure the taxable part of the traditional IRA distribution before you can figure your modified AGI. File federal and state taxes online free To do this, you can use Worksheet 1-5, Figuring the Taxable Part of Your IRA Distribution, in Publication 590. File federal and state taxes online free   If at least one of the above does not apply, figure your modified AGI using Worksheet 17-1, later. File federal and state taxes online free    How to figure your reduced IRA deduction. File federal and state taxes online free   You can figure your reduced IRA deduction for either Form 1040 or Form 1040A by using the worksheets in chapter 1 of Publication 590. File federal and state taxes online free Also, the instructions for Form 1040 and Form 1040A include similar worksheets that you may be able to use instead. File federal and state taxes online free Worksheet 17-1. File federal and state taxes online free Figuring Your Modified AGI Use this worksheet to figure your modified adjusted gross income for traditional IRA purposes. File federal and state taxes online free 1. File federal and state taxes online free Enter your adjusted gross income (AGI) from Form 1040, line 38, or Form 1040A, line 22, figured without taking into account the amount from Form 1040, line 32, or Form 1040A, line 17 1. File federal and state taxes online free   2. File federal and state taxes online free Enter any student loan interest deduction from Form 1040, line 33, or Form 1040A, line 18 2. File federal and state taxes online free   3. File federal and state taxes online free Enter any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19 3. File federal and state taxes online free   4. File federal and state taxes online free Enter any domestic production activities deduction from Form 1040, line 35 4. File federal and state taxes online free   5. File federal and state taxes online free Enter any foreign earned income and/or housing exclusion from Form 2555, line 45, or Form 2555-EZ, line 18 5. File federal and state taxes online free   6. File federal and state taxes online free Enter any foreign housing deduction from Form 2555, line 50 6. File federal and state taxes online free   7. File federal and state taxes online free Enter any excludable savings bond interest from Form 8815, line 14 7. File federal and state taxes online free   8. File federal and state taxes online free Enter any excluded employer-provided adoption benefits from Form 8839, line 28 8. File federal and state taxes online free   9. File federal and state taxes online free Add lines 1 through 8. File federal and state taxes online free This is your Modified AGI for traditional IRA purposes 9. File federal and state taxes online free   Reporting Deductible Contributions If you file Form 1040, enter your IRA deduction on line 32 of that form. File federal and state taxes online free If you file Form 1040A, enter your IRA deduction on line 17. File federal and state taxes online free You cannot deduct IRA contributions on Form 1040EZ. File federal and state taxes online free Nondeductible Contributions Although your deduction for IRA contributions may be reduced or eliminated, contributions can be made to your IRA up to the general limit or, if it applies, the Kay Bailey Hutchison Spousal IRA limit. File federal and state taxes online free The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. File federal and state taxes online free Example. File federal and state taxes online free Mike is 28 years old and single. File federal and state taxes online free In 2013, he was covered by a retirement plan at work. File federal and state taxes online free His salary was $57,312. File federal and state taxes online free His modified AGI was $70,000. File federal and state taxes online free Mike made a $5,500 IRA contribution for 2013. File federal and state taxes online free Because he was covered by a retirement plan and his modified AGI was over $69,000, he cannot deduct his $5,500 IRA contribution. File federal and state taxes online free He must designate this contribution as a nondeductible contribution by reporting it on Form 8606, as explained next. File federal and state taxes online free Form 8606. File federal and state taxes online free   To designate contributions as nondeductible, you must file Form 8606. File federal and state taxes online free   You do not have to designate a contribution as nondeductible until you file your tax return. File federal and state taxes online free When you file, you can even designate otherwise deductible contributions as nondeductible. File federal and state taxes online free   You must file Form 8606 to report nondeductible contributions even if you do not have to file a tax return for the year. File federal and state taxes online free A Form 8606 is not used for the year that you make a rollover from a qualified retirement plan to a traditional IRA and the rollover includes nontaxable amounts. File federal and state taxes online free In those situations, a Form 8606 is completed for the year you take a distribution from that IRA. File federal and state taxes online free See Form 8606 under Distributions Fully or Partly Taxable, later. File federal and state taxes online free Failure to report nondeductible contributions. File federal and state taxes online free   If you do not report nondeductible contributions, all of the contributions to your traditional IRA will be treated as deductible contributions when withdrawn. File federal and state taxes online free All distributions from your IRA will be taxed unless you can show, with satisfactory evidence, that nondeductible contributions were made. File federal and state taxes online free Penalty for overstatement. File federal and state taxes online free   If you overstate the amount of nondeductible contributions on your Form 8606 for any tax year, you must pay a penalty of $100 for each overstatement, unless it was due to reasonable cause. File federal and state taxes online free Penalty for failure to file Form 8606. File federal and state taxes online free   You will have to pay a $50 penalty if you do not file a required Form 8606, unless you can prove that the failure was due to reasonable cause. File federal and state taxes online free    Tax on earnings on nondeductible contributions. File federal and state taxes online free   As long as contributions are within the contribution limits, none of the earnings or gains on contributions (deductible or nondeductible) will be taxed until they are distributed. File federal and state taxes online free See When Can You Withdraw or Use IRA Assets , later. File federal and state taxes online free Cost basis. File federal and state taxes online free   You will have a cost basis in your traditional IRA if you made any nondeductible contributions. File federal and state taxes online free Your cost basis is the sum of the nondeductible contributions to your IRA minus any withdrawals or distributions of nondeductible contributions. File federal and state taxes online free Inherited IRAs If you inherit a traditional IRA, you are called a beneficiary. File federal and state taxes online free A beneficiary can be any person or entity the owner chooses to receive the benefits of the IRA after he or she dies. File federal and state taxes online free Beneficiaries of a traditional IRA must include in their gross income any taxable distributions they receive. File federal and state taxes online free Inherited from spouse. File federal and state taxes online free   If you inherit a traditional IRA from your spouse, you generally have the following three choices. File federal and state taxes online free You can: Treat it as your own IRA by designating yourself as the account owner. File federal and state taxes online free Treat it as your own by rolling it over into your IRA, or to the extent it is taxable, into a: Qualified employer plan, Qualified employee annuity plan (section 403(a) plan), Tax-sheltered annuity plan (section 403(b) plan), or Deferred compensation plan of a state or local government (section 457 plan). File federal and state taxes online free Treat yourself as the beneficiary rather than treating the IRA as your own. File federal and state taxes online free Treating it as your own. File federal and state taxes online free   You will be considered to have chosen to treat the IRA as your own if: Contributions (including rollover contributions) are made to the inherited IRA, or You do not take the required minimum distribution for a year as a beneficiary of the IRA. File federal and state taxes online free You will only be considered to have chosen to treat the IRA as your own if: You are the sole beneficiary of the IRA, and You have an unlimited right to withdraw amounts from it. File federal and state taxes online free   However, if you receive a distribution from your deceased spouse's IRA, you can roll that distribution over into your own IRA within the 60-day time limit, as long as the distribution is not a required distribution, even if you are not the sole beneficiary of your deceased spouse's IRA. File federal and state taxes online free Inherited from someone other than spouse. File federal and state taxes online free   If you inherit a traditional IRA from anyone other than your deceased spouse, you cannot treat the inherited IRA as your own. File federal and state taxes online free This means that you cannot make any contributions to the IRA. File federal and state taxes online free It also means you cannot roll over any amounts into or out of the inherited IRA. File federal and state taxes online free However, you can make a trustee-to-trustee transfer as long as the IRA into which amounts are being moved is set up and maintained in the name of the deceased IRA owner for the benefit of you as beneficiary. File federal and state taxes online free For more information, see the discussion of inherited IRAs under Rollover From One IRA Into Another, later. File federal and state taxes online free Can You Move Retirement Plan Assets? You can transfer, tax free, assets (money or property) from other retirement plans (including traditional IRAs) to a traditional IRA. File federal and state taxes online free You can make the following kinds of transfers. File federal and state taxes online free Transfers from one trustee to another. File federal and state taxes online free Rollovers. File federal and state taxes online free Transfers incident to a divorce. File federal and state taxes online free Transfers to Roth IRAs. File federal and state taxes online free   Under certain conditions, you can move assets from a traditional IRA or from a designated Roth account to a Roth IRA. File federal and state taxes online free You can also move assets from a qualified retirement plan to a Roth IRA. File federal and state taxes online free See Can You Move Amounts Into a Roth IRA? under Roth IRAs, later. File federal and state taxes online free Trustee-to-Trustee Transfer A transfer of funds in your traditional IRA from one trustee directly to another, either at your request or at the trustee's request, is not a rollover. File federal and state taxes online free Because there is no distribution to you, the transfer is tax free. File federal and state taxes online free Because it is not a rollover, it is not affected by the 1-year waiting period required between rollovers, discussed later under Rollover From One IRA Into Another . File federal and state taxes online free For information about direct transfers to IRAs from retirement plans other than IRAs, see Can You Move Retirement Plan Assets? in chapter 1 and Can You Move Amounts Into a Roth IRA? in chapter 2 of Publication 590. File federal and state taxes online free Rollovers Generally, a rollover is a tax-free distribution to you of cash or other assets from one retirement plan that you contribute (roll over) to another retirement plan. File federal and state taxes online free The contribution to the second retirement plan is called a “rollover contribution. File federal and state taxes online free ” Note. File federal and state taxes online free An amount rolled over tax free from one retirement plan to another is generally includible in income when it is distributed from the second plan. File federal and state taxes online free Kinds of rollovers to a traditional IRA. File federal and state taxes online free   You can roll over amounts from the following plans into a traditional IRA: A traditional IRA, An employer's qualified retirement plan for its employees, A deferred compensation plan of a state or local government (section 457 plan), or A tax-sheltered annuity plan (section 403(b) plan). File federal and state taxes online free Treatment of rollovers. File federal and state taxes online free   You cannot deduct a rollover contribution, but you must report the rollover distribution on your tax return as discussed later under Reporting rollovers from IRAs and under Reporting rollovers from employer plans . File federal and state taxes online free Kinds of rollovers from a traditional IRA. File federal and state taxes online free   You may be able to roll over, tax free, a distribution from your traditional IRA into a qualified plan. File federal and state taxes online free These plans include the federal Thrift Savings Fund (for federal employees), deferred compensation plans of state or local governments (section 457 plans), and tax-sheltered annuity plans (section 403(b) plans). File federal and state taxes online free The part of the distribution that you can roll over is the part that would otherwise be taxable (includible in your income). File federal and state taxes online free Qualified plans may, but are not required to, accept such rollovers. File federal and state taxes online free Time limit for making a rollover contribution. File federal and state taxes online free   You generally must make the rollover contribution by the 60th day after the day you receive the distribution from your traditional IRA or your employer's plan. File federal and state taxes online free The IRS may waive the 60-day requirement where the failure to do so would be against equity or good conscience, such as in the event of a casualty, disaster, or other event beyond your reasonable control. File federal and state taxes online free For more information, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. File federal and state taxes online free Extension of rollover period. File federal and state taxes online free   If an amount distributed to you from a traditional IRA or a qualified employer retirement plan is a frozen deposit at any time during the 60-day period allowed for a rollover, special rules extend the rollover period. File federal and state taxes online free For more information, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. File federal and state taxes online free More information. File federal and state taxes online free   For more information on rollovers, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. File federal and state taxes online free Rollover From One IRA Into Another You can withdraw, tax free, all or part of the assets from one traditional IRA if you reinvest them within 60 days in the same or another traditional IRA. File federal and state taxes online free Because this is a rollover, you cannot deduct the amount that you reinvest in an IRA. File federal and state taxes online free Waiting period between rollovers. File federal and state taxes online free   Generally, if you make a tax-free rollover of any part of a distribution from a traditional IRA, you cannot, within a 1-year period, make a tax-free rollover of any later distribution from that same IRA. File federal and state taxes online free You also cannot make a tax-free rollover of any amount distributed, within the same 1-year period, from the IRA into which you made the tax-free rollover. File federal and state taxes online free   The 1-year period begins on the date you receive the IRA distribution, not on the date you roll it over into an IRA. File federal and state taxes online free Example. File federal and state taxes online free You have two traditional IRAs, IRA-1 and IRA-2. File federal and state taxes online free You make a tax-free rollover of a distribution from IRA-1 into a new traditional IRA (IRA-3). File federal and state taxes online free You cannot, within 1 year of the distribution from IRA-1, make a tax-free rollover of any distribution from either IRA-1 or IRA-3 into another traditional IRA. File federal and state taxes online free However, the rollover from IRA-1 into IRA-3 does not prevent you from making a tax-free rollover from IRA-2 into any other traditional IRA. File federal and state taxes online free This is because you have not, within the last year, rolled over, tax free, any distribution from IRA-2 or made a tax-free rollover into IRA-2. File federal and state taxes online free Exception. File federal and state taxes online free   For an exception for distributions from failed financial institutions, see Rollover From One IRA Into Another under Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. File federal and state taxes online free Partial rollovers. File federal and state taxes online free   If you withdraw assets from a traditional IRA, you can roll over part of the withdrawal tax free and keep the rest of it. File federal and state taxes online free The amount you keep will generally be taxable (except for the part that is a return of nondeductible contributions). File federal and state taxes online free The amount you keep may be subject to the 10% additional tax on early distributions, discussed later under What Acts Result in Penalties or Additional Taxes? . File federal and state taxes online free Required distributions. File federal and state taxes online free   Amounts that must be distributed during a particular year under the required distribution rules (discussed later) are not eligible for rollover treatment. File federal and state taxes online free Inherited IRAs. File federal and state taxes online free   If you inherit a traditional IRA from your spouse, you generally can roll it over, or you can choose to make the inherited IRA your own. File federal and state taxes online free See Treating it as your own , earlier. File federal and state taxes online free Not inherited from spouse. File federal and state taxes online free   If you inherit a traditional IRA from someone other than your spouse, you cannot roll it over or allow it to receive a rollover contribution. File federal and state taxes online free You must withdraw the IRA assets within a certain period. File federal and state taxes online free For more information, see When Must You Withdraw Assets? in chapter 1 of Publication 590. File federal and state taxes online free Reporting rollovers from IRAs. File federal and state taxes online free   Report any rollover from one traditional IRA to the same or another traditional IRA on lines 15a and 15b, Form 1040, or lines 11a and 11b, Form 1040A, as follows. File federal and state taxes online free   Enter the total amount of the distribution on Form 1040, line 15a, or Form 1040A, line 11a. File federal and state taxes online free If the total amount on Form 1040, line 15a, or Form 1040A, line 11a, was rolled over, enter zero on Form 1040, line 15b, or Form 1040A, line 11b. File federal and state taxes online free If the total distribution was not rolled over, enter the taxable portion of the part that was not rolled over on Form 1040, line 15b, or Form 1040A, line 11b. File federal and state taxes online free Put “Rollover” next to Form 1040, line 15b, or Form 1040A, line 11b. File federal and state taxes online free See your tax return instructions. File federal and state taxes online free   If you rolled over the distribution into a qualified plan (other than an IRA) or you make the rollover in 2014, attach a statement explaining what you did. File federal and state taxes online free Rollover From Employer's Plan Into an IRA You can roll over into a traditional IRA all or part of an eligible rollover distribution you receive from your (or your deceased spouse's): Employer's qualified pension, profit-sharing, or stock bonus plan; Annuity plan; Tax-sheltered annuity plan (section 403(b) plan); or Governmental deferred compensation plan (section 457 plan). File federal and state taxes online free A qualified plan is one that meets the requirements of the Internal Revenue Code. File federal and state taxes online free Eligible rollover distribution. File federal and state taxes online free   Generally, an eligible rollover distribution is any distribution of all or part of the balance to your credit in a qualified retirement plan except the following. File federal and state taxes online free A required minimum distribution (explained later under When Must You Withdraw IRA Assets? (Required Minimum Distributions) ). File federal and state taxes online free A hardship distribution. File federal and state taxes online free Any of a series of substantially equal periodic distributions paid at least once a year over: Your lifetime or life expectancy, The lifetimes or life expectancies of you and your beneficiary, or A period of 10 years or more. File federal and state taxes online free Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or of excess annual additions and any allocable gains. File federal and state taxes online free A loan treated as a distribution because it does not satisfy certain requirements either when made or later (such as upon default), unless the participant's accrued benefits are reduced (offset) to repay the loan. File federal and state taxes online free Dividends on employer securities. File federal and state taxes online free The cost of life insurance coverage. File federal and state taxes online free Any nontaxable amounts that you roll over into your traditional IRA become part of your basis (cost) in your IRAs. File federal and state taxes online free To recover your basis when you take distributions from your IRA, you must complete Form 8606 for the year of the distribution. File federal and state taxes online free See Form 8606 under Distributions Fully or Partly Taxable, later. File federal and state taxes online free Rollover by nonspouse beneficiary. File federal and state taxes online free   A direct transfer from a deceased employee's qualified pension, profit-sharing, or stock bonus plan; annuity plan; tax-sheltered annuity (section 403(b)) plan; or governmental deferred compensation (section 457) plan to an IRA set up to receive the distribution on your behalf can be treated as an eligible rollover distribution if you are the designated beneficiary of the plan and not the employee's spouse. File federal and state taxes online free The IRA is treated as an inherited IRA. File federal and state taxes online free For more information about inherited IRAs, see Inherited IRAs , earlier. File federal and state taxes online free Reporting rollovers from employer plans. File federal and state taxes online free    Enter the total distribution (before income tax or other deductions were withheld) on Form 1040, line 16a, or Form 1040A, line 12a. File federal and state taxes online free This amount should be shown in box 1 of Form 1099-R. File federal and state taxes online free From this amount, subtract any contributions (usually shown in box 5 of Form 1099-R) that were taxable to you when made. File federal and state taxes online free From that result, subtract the amount that was rolled over either directly or within 60 days of receiving the distribution. File federal and state taxes online free Enter the remaining amount, even if zero, on Form 1040, line 16b, or Form 1040A, line 12b. File federal and state taxes online free Also, enter "Rollover" next to Form 1040, line 16b, or Form 1040A, line 12b. File federal and state taxes online free Transfers Incident to Divorce If an interest in a traditional IRA is transferred from your spouse or former spouse to you by a divorce or separate maintenance decree or a written document related to such a decree, the interest in the IRA, starting from the date of the transfer, is treated as your IRA. File federal and state taxes online free The transfer is tax free. File federal and state taxes online free For detailed information, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. File federal and state taxes online free Converting From Any Traditional IRA to a Roth IRA Allowable conversions. File federal and state taxes online free   You can withdraw all or part of the assets from a traditional IRA and reinvest them (within 60 days) in a Roth IRA. File federal and state taxes online free The amount that you withdraw and timely contribute (convert) to the Roth IRA is called a conversion contribution. File federal and state taxes online free If properly (and timely) rolled over, the 10% additional tax on early distributions will not apply. File federal and state taxes online free However, a part or all of the conversion contribution from your traditional IRA is included in your gross income. File federal and state taxes online free Required distributions. File federal and state taxes online free   You cannot convert amounts that must be distributed from your traditional IRA for a particular year (including the calendar year in which you reach age 70½) under the required distribution rules (discussed later). File federal and state taxes online free Income. File federal and state taxes online free   You must include in your gross income distributions from a traditional IRA that you would have had to include in income if you had not converted them into a Roth IRA. File federal and state taxes online free These amounts are normally included in income on your return for the year that you converted them from a traditional IRA to a Roth IRA. File federal and state taxes online free   You do not include in gross income any part of a distribution from a traditional IRA that is a return of your basis, as discussed later. File federal and state taxes online free   You must file Form 8606 to report 2013 conversions from traditional, SEP, or SIMPLE IRAs to a Roth IRA in 2013 (unless you recharacterized the entire amount) and to figure the amount to include in income. File federal and state taxes online free   If you must include any amount in your gross income, you may have to increase your withholding or make estimated tax payments. File federal and state taxes online free See chapter 4. File federal and state taxes online free Recharacterizations You may be able to treat a contribution made to one type of IRA as having been made to a different type of IRA. File federal and state taxes online free This is called recharacterizing the contribution. File federal and state taxes online free See Can You Move Retirement Plan Assets? in chapter 1 of Publication 590 for more detailed information. File federal and state taxes online free How to recharacterize a contribution. File federal and state taxes online free   To recharacterize a contribution, you generally must have the contribution transferred from the first IRA (the one to which it was made) to the second IRA in a trustee-to-trustee transfer. File federal and state taxes online free If the transfer is made by the due date (including extensions) for your tax return for the year during which the contribution was made, you can elect to treat the contribution as having been originally made to the second IRA instead of to the first IRA. File federal and state taxes online free If you recharacterize your contribution, you must do all three of the following. File federal and state taxes online free Include in the transfer any net income allocable to the contribution. File federal and state taxes online free If there was a loss, the net income you must transfer may be a negative amount. File federal and state taxes online free Report the recharacterization on your tax return for the year during which the contribution was made. File federal and state taxes online free Treat the contribution as having been made to the second IRA on the date that it was actually made to the first IRA. File federal and state taxes online free No deduction allowed. File federal and state taxes online free   You cannot deduct the contribution to the first IRA. File federal and state taxes online free Any net income you transfer with the recharacterized contribution is treated as earned in the second IRA. File federal and state taxes online free Required notifications. File federal and state taxes online free   To recharacterize a contribution, you must notify both the trustee of the first IRA (the one to which the contribution was actually made) and the trustee of the second IRA (the one to which the contribution is being moved) that you have elected to treat the contribution as having been made to the second IRA rather than the first. File federal and state taxes online free You must make the notifications by the date of the transfer. File federal and state taxes online free Only one notification is required if both IRAs are maintained by the same trustee. File federal and state taxes online free The notification(s) must include all of the following information. File federal and state taxes online free The type and amount of the contribution to the first IRA that is to be recharacterized. File federal and state taxes online free The date on which the contribution was made to the first IRA and the year for which it was made. File federal and state taxes online free A direction to the trustee of the first IRA to transfer in a trustee-to-trustee transfer the amount of the contribution and any net income (or loss) allocable to the contribution to the trustee of the second IRA. File federal and state taxes online free The name of the trustee of the first IRA and the name of the trustee of the second IRA. File federal and state taxes online free Any additional information needed to make the transfer. File federal and state taxes online free Reporting a recharacterization. File federal and state taxes online free   If you elect to recharacterize a contribution to one IRA as a contribution to another IRA, you must report the recharacterization on your tax return as directed by Form 8606 and its instructions. File federal and state taxes online free You must treat the contribution as having been made to the second IRA. File federal and state taxes online free When Can You Withdraw or Use IRA Assets? There are rules limiting use of your IRA assets and distributions from it. File federal and state taxes online free Violation of the rules generally results in additional taxes in the year of violation. File federal and state taxes online free See What Acts Result in Penalties or Additional Taxes , later. File federal and state taxes online free Contributions returned before the due date of return. File federal and state taxes online free   If you made IRA contributions in 2013, you can withdraw them tax free by the due date of your return. File federal and state taxes online free If you have an extension of time to file your return, you can withdraw them tax free by the extended due date. File federal and state taxes online free You can do this if, for each contribution you withdraw, both of the following conditions apply. File federal and state taxes online free You did not take a deduction for the contribution. File federal and state taxes online free You withdraw any interest or other income earned on the contribution. File federal and state taxes online free You can take into account any loss on the contribution while it was in the IRA when calculating the amount that must be withdrawn. File federal and state taxes online free If there was a loss, the net income earned on the contribution may be a negative amount. File federal and state taxes online free Note. File federal and state taxes online free To calculate the amount you must withdraw, see Worksheet 1-4 under When Can You Withdraw or Use Assets? in chapter 1 of Publication 590. File federal and state taxes online free Earnings includible in income. File federal and state taxes online free   You must include in income any earnings on the contributions you withdraw. File federal and state taxes online free Include the earnings in income for the year in which you made the contributions, not in the year in which you withdraw them. File federal and state taxes online free Generally, except for any part of a withdrawal that is a return of nondeductible contributions (basis), any withdrawal of your contributions after the due date (or extended due date) of your return will be treated as a taxable distribution. File federal and state taxes online free Excess contributions can also be recovered tax free as discussed under What Acts Result in Penalties or Additional Taxes?, later. File federal and state taxes online free    Early distributions tax. File federal and state taxes online free   The 10% additional tax on distributions made before you reach age 59½ does not apply to these tax-free withdrawals of your contributions. File federal and state taxes online free However, the distribution of interest or other income must be reported on Form 5329 and, unless the distribution qualifies as an exception to the age 59½ rule, it will be subject to this tax. File federal and state taxes online free When Must You Withdraw IRA Assets? (Required Minimum Distributions) You cannot keep funds in a traditional IRA indefinitely. File federal and state taxes online free Eventually they must be distributed. File federal and state taxes online free If there are no distributions, or if the distributions are not large enough, you may have to pay a 50% excise tax on the amount not distributed as required. File federal and state taxes online free See Excess Accumulations (Insufficient Distributions) , later. File federal and state taxes online free The requirements for distributing IRA funds differ depending on whether you are the IRA owner or the beneficiary of a decedent's IRA. File federal and state taxes online free Required minimum distribution. File federal and state taxes online free   The amount that must be distributed each year is referred to as the required minimum distribution. File federal and state taxes online free Required distributions not eligible for rollover. File federal and state taxes online free   Amounts that must be distributed (required minimum distributions) during a particular year are not eligible for rollover treatment. File federal and state taxes online free IRA owners. File federal and state taxes online free   If you are the owner of a traditional IRA, you must generally start receiving distributions from your IRA by April 1 of the year following the year in which you reach age 70½. File federal and state taxes online free April 1 of the year following the year in which you reach age 70½ is referred to as the required beginning date. File federal and state taxes online free Distributions by the required beginning date. File federal and state taxes online free   You must receive at least a minimum amount for each year starting with the year you reach age 70½ (your 70½ year). File federal and state taxes online free If you do not (or did not) receive that minimum amount in your 70½ year, then you must receive distributions for your 70½ year by April 1 of the next year. File federal and state taxes online free   If an IRA owner dies after reaching age 70½, but before April 1 of the next year, no minimum distribution is required because death occurred before the required beginning date. File federal and state taxes online free Even if you begin receiving distributions before you attain age 70½, you must begin calculating and receiving required minimum distributions by your required beginning date. File federal and state taxes online free Distributions after the required beginning date. File federal and state taxes online free   The required minimum distribution for any year after the year you turn 70½ must be made by December 31 of that later year. File federal and state taxes online free    Beneficiaries. File federal and state taxes online free   If you are the beneficiary of a decedent's traditional IRA, the requirements for distributions from that IRA generally depend on whether the IRA owner died before or after the required beginning date for distributions. File federal and state taxes online free More information. File federal and state taxes online free   For more information, including how to figure your minimum required distribution each year and how to figure your required distribution if you are a beneficiary of a decedent's IRA, see When Must You Withdraw Assets? in chapter 1 of Publication 590. File federal and state taxes online free Are Distributions Taxable? In general, distributions from a traditional IRA are taxable in the year you receive them. File federal and state taxes online free Exceptions. File federal and state taxes online free   Exceptions to distributions from traditional IRAs being taxable in the year you receive them are: Rollovers, Qualified charitable distributions (QCD), discussed later, Tax-free withdrawals of contributions, discussed earlier, and The return of nondeductible contributions, discussed later under Distributions Fully or Partly Taxable . File federal and state taxes online free    Although a conversion of a traditional IRA is considered a rollover for Roth IRA purposes, it is not an exception to the rule that distributions from a traditional IRA are taxable in the year you receive them. File federal and state taxes online free Conversion distributions are includible in your gross income subject to this rule and the special rules for conversions explained in Converting From Any Traditional IRA Into a Roth IRA under Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. File federal and state taxes online free Qualified charitable distributions (QCD). File federal and state taxes online free   A QCD is generally a nontaxable distribution made directly by the trustee of your IRA to an organization eligible to receive tax-deductible contributions. File federal and state taxes online free Special rules apply if you made a qualified charitable distribution in January 2013 that you elected to treat as made in 2012. File federal and state taxes online free See Qualified Charitable Distributions in Publication 590 for more information. File federal and state taxes online free Ordinary income. File federal and state taxes online free   Distributions from traditional IRAs that you include in income are taxed as ordinary income. File federal and state taxes online free No special treatment. File federal and state taxes online free   In figuring your tax, you cannot use the 10-year tax option or capital gain treatment that applies to lump-sum distributions from qualified retirement plans. File federal and state taxes online free Distributions Fully or Partly Taxable Distributions from your traditional IRA may be fully or partly taxable, depending on whether your IRA includes any nondeductible contributions. File federal and state taxes online free Fully taxable. File federal and state taxes online free   If only deductible contributions were made to your traditional IRA (or IRAs, if you have more than one), you have no basis in your IRA. File federal and state taxes online free Because you have no basis in your IRA, any distributions are fully taxable when received. File federal and state taxes online free See Reporting taxable distributions on your return , later. File federal and state taxes online free Partly taxable. File federal and state taxes online free    If you made nondeductible contributions or rolled over any after-tax amounts to any of your traditional IRAs, you have a cost basis (investment in the contract) equal to the amount of those contributions. File federal and state taxes online free These nondeductible contributions are not taxed when they are distributed to you. File federal and state taxes online free They are a return of your investment in your IRA. File federal and state taxes online free   Only the part of the distribution that represents nondeductible contributions and rolled over after-tax amounts (your cost basis) is tax free. File federal and state taxes online free If nondeductible contributions have been made or after-tax amounts have been rolled over to your IRA, distributions consist partly of nondeductible contributions (basis) and partly of deductible contributions, earnings, and gains (if there are any). File federal and state taxes online free Until all of your basis has been distributed, each distribution is partly nontaxable and partly taxable. File federal and state taxes online free Form 8606. File federal and state taxes online free   You must complete Form 8606 and attach it to your return if you receive a distribution from a traditional IRA and have ever made nondeductible contributions or rolled over after-tax amounts to any of your traditional IRAs. File federal and state taxes online free Using the form, you will figure the nontaxable distributions for 2013 and your total IRA basis for 2013 and earlier years. File federal and state taxes online free Note. File federal and state taxes online free If you are required to file Form 8606, but you are not required to file an income tax return, you still must file Form 8606. File federal and state taxes online free Send it to the IRS at the time and place you would otherwise file an income tax return. File federal and state taxes online free Distributions reported on Form 1099-R. File federal and state taxes online free   If you receive a distribution from your traditional IRA, you will receive Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File federal and state taxes online free , or a similar statement. File federal and state taxes online free IRA distributions are shown in boxes 1 and 2a of Form 1099-R. File federal and state taxes online free A number or letter code in box 7 tells you what type of distribution you received from your IRA. File federal and state taxes online free Withholding. File federal and state taxes online free   Federal income tax is withheld from distributions from traditional IRAs unless you choose not to have tax withheld. File federal and state taxes online free See chapter 4. File federal and state taxes online free IRA distributions delivered outside the United States. File federal and state taxes online free   In general, if you are a U. File federal and state taxes online free S. File federal and state taxes online free citizen or resident alien and your home address is outside the United States or its possessions, you cannot choose exemption from withholding on distributions from your traditional IRA. File federal and state taxes online free Reporting taxable distributions on your return. File federal and state taxes online free    Report fully taxable distributions, including early distributions on Form 1040, line 15b, or Form 1040A, line 11b (no entry is required on Form 1040, line 15a, or Form 1040A, line 11a). File federal and state taxes online free If only part of the distribution is taxable, enter the total amount on Form 1040, line 15a, or Form 1040A, line 11a, and the taxable part on Form 1040, line 15b, or Form 1040A, line 11b. File federal and state taxes online free You cannot report distributions on Form 1040EZ. File federal and state taxes online free What Acts Result in Penalties or Additional Taxes? The tax advantages of using traditional IRAs for retirement savings can be offset by additional taxes and penalties if you do not follow the rules. File federal and state taxes online free There are additions to the regular tax for using your IRA funds in prohibited transactions. File federal and state taxes online free There are also additional taxes for the following activities. File federal and state taxes online free Investing in collectibles. File federal and state taxes online free Making excess contributions. File federal and state taxes online free Taking early distributions. File federal and state taxes online free Allowing excess amounts to accumulate (failing to take required distributions). File federal and state taxes online free There are penalties for overstating the amount of nondeductible contributions and for failure to file a Form 8606, if required. File federal and state taxes online free Prohibited Transactions Generally, a prohibited transaction is any improper use of your traditional IRA by you, your beneficiary, or any disqualified person. File federal and state taxes online free Disqualified persons include your fiduciary and members of your family (spouse, ancestor, lineal descendent, and any spouse of a lineal descendent). File federal and state taxes online free The following are examples of prohibited transactions with a traditional IRA. File federal and state taxes online free Borrowing money from it. File federal and state taxes online free Selling property to it. File federal and state taxes online free Receiving unreasonable compensation for managing it. File federal and state taxes online free Using it as security for a loan. File federal and state taxes online free Buying property for personal use (present or future) with IRA funds. File federal and state taxes online free Effect on an IRA account. File federal and state taxes online free   Generally, if you or your beneficiary engages in a prohibited transaction in connection with your traditional IRA account at any time during the year, the account stops being an IRA as of the first day of that year. File federal and state taxes online free Effect on you or your beneficiary. File federal and state taxes online free   If your account stops being an IRA because you or your beneficiary engaged in a prohibited transaction, the account is treated as distributing all its assets to you at their fair market values on the first day of the year. File federal and state taxes online free If the total of those values is more than your basis in the IRA, you will have a taxable gain that is includible in your income. File federal and state taxes online free For information on figuring your gain and reporting it in income, see Are Distributions Taxable , earlier. File federal and state taxes online free The distribution may be subject to additional taxes or penalties. File federal and state taxes online free Taxes on prohibited transactions. File federal and state taxes online free   If someone other than the owner or beneficiary of a traditional IRA engages in a prohibited transaction, that person may be liable for certain taxes. File federal and state taxes online free In general, there is a 15% tax on the amount of the prohibited transaction and a 100% additional tax if the transaction is not corrected. File federal and state taxes online free More information. File federal and state taxes online free   For more information on prohibited transactions, see What Acts Result in Penalties or Additional Taxes? in chapter 1 of Publication 590. File federal and state taxes online free Investment in Collectibles If your traditional IRA invests in collectibles, the amount invested is considered distributed to you in the year invested. File federal and state taxes online free You may have to pay the 10% additional tax on early distributions, discussed later. File federal and state taxes online free Collectibles. File federal and state taxes online free   These include: Artworks, Rugs, Antiques, Metals, Gems, Stamps, Coins, Alcoholic beverages, and Certain other tangible personal property. File federal and state taxes online free Exception. File federal and state taxes online free    Your IRA can invest in one, one-half, one-quarter, or one-tenth ounce U. File federal and state taxes online free S. File federal and state taxes online free gold coins, or one-ounce silver coins minted by the Treasury Department. File federal and state taxes online free It can also invest in certain platinum coins and certain gold, silver, palladium, and platinum bullion. File federal and state taxes online free Excess Contributions Generally, an excess contribution is the amount contributed to your traditional IRA(s) for the year that is more than the smaller of: The maximum deductible amount for the year. File federal and state taxes online free For 2013, this is $5,500 ($6,500 if you are 50 or older), or Your taxable compensation for the year. File federal and state taxes online free Tax on excess contributions. File federal and state taxes online free   In general, if the excess contributions for a year are not withdrawn by the date your return for the year is due (including extensions), you are subject to a 6% tax. File federal and state taxes online free You must pay the 6% tax each year on excess amounts that remain in your traditional IRA at the end of your tax year. File federal and state taxes online free The tax cannot be more than 6% of the combined value of all your IRAs as of the end of your tax year. File federal and state taxes online free Excess contributions withdrawn by due date of return. File federal and state taxes online free   You will not have to pay the 6% tax if you withdraw an excess contribution made during a tax year and you also withdraw interest or other income earned on the excess contribution. File federal and state taxes online free You must complete your withdrawal by the date your tax return for that year is due, including extensions. File federal and state taxes online free How to treat withdrawn contributions. File federal and state taxes online free   Do not include in your gross income an excess contribution that you withdraw from your traditional IRA before your tax return is due if both the following conditions are met. File federal and state taxes online free No deduction was allowed for the excess contribution. File federal and state taxes online free You withdraw the interest or other income earned on the excess contribution. File federal and state taxes online free You can take into account any loss on the contribution while it was in the IRA when calculating the amount that must be withdrawn. File federal and state taxes online free If there was a loss, the net income you must withdraw may be a negative amount. File federal and state taxes online free How to treat withdrawn interest or other income. File federal and state taxes online free   You must include in your gross income the interest or other income that was earned on the excess contribution. File federal and state taxes online free Report it on your return for the year in which the excess contribution was made. File federal and state taxes online free Your withdrawal of interest or other income may be subject to an additional 10% tax on early distributions, discus
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Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law

The following questions and answers provide information to individuals of the same sex who are lawfully married (same-sex spouses). These questions and answers reflect the holdings in Revenue Ruling 2013-17 in 2013-38 IRB 201.

Q1. When are individuals of the same sex lawfully married for federal tax purposes?

A1. For federal tax purposes, the IRS looks to state or foreign law to determine whether individuals are married. The IRS has a general rule recognizing a marriage of same-sex spouses that was validly entered into in a domestic or foreign jurisdiction whose laws authorize the marriage of two individuals of the same sex even if the married couple resides in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages.

Q2. Can same-sex spouses file federal tax returns using a married filing jointly or married filing separately status?

A2. Yes. For tax year 2013 and going forward, same-sex spouses generally must file using a married filing separately or jointly filing status. For tax year 2012 and all prior years, same-sex spouses who file an original tax return on or after Sept. 16, 2013 (the effective date of Rev. Rul. 2013-17), generally must file using a married filing separately or jointly filing status. For tax year 2012, same-sex spouses who filed their tax return before Sept. 16, 2013, may choose (but are not required) to amend their federal tax returns to file using married filing separately or jointly filing status. For tax years 2011 and earlier, same-sex spouses who filed their tax returns timely may choose (but are not required) to amend their federal tax returns to file using married filing separately or jointly filing status provided the period of limitations for amending the return has not expired. A taxpayer generally may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html

Q3. Can a taxpayer and his or her same-sex spouse file a joint return if they were married in a state that recognizes same-sex marriages but they live in a state that does not recognize their marriage?

A3. Yes. For federal tax purposes, the IRS has a general rule recognizing a marriage of same-sex individuals that was validly entered into in a domestic or foreign jurisdiction whose laws authorize the marriage of two individuals of the same sex even if the married couple resides in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages. The rules for using a married filing jointly or married filing separately status described in Q&A #2 apply to these married individuals. 

Q4. Can a taxpayer’s same-sex spouse be a dependent of the taxpayer?

A4. No. A taxpayer’s spouse cannot be a dependent of the taxpayer.

Q5. Can a same-sex spouse file using head of household filing status?

A5. A taxpayer who is married cannot file using head of household filing status. However, a married taxpayer may be considered unmarried and may use the head-of-household filing status if the taxpayer lives apart from his or her spouse for the last 6 months of the taxable year and provides more than half the cost of maintaining a household that is the principal place of abode of the taxpayer’s dependent child for more than half of the year. See Publication 501 for more details.

Q6. If same-sex spouses (who file using the married filing separately status) have a child, which parent may claim the child as a dependent?

A6. If a child is a qualifying child under section 152(c) of both parents who are spouses (who file using the married filing separate status), either parent, but not both, may claim a dependency deduction for the qualifying child. If both parents claim a dependency deduction for the child on their income tax returns, the IRS will treat the child as the qualifying child of the parent with whom the child resides for the longer period of time during the taxable year. If the child resides with each parent for the same amount of time during the taxable year, the IRS will treat the child as the qualifying child of the parent with the higher adjusted gross income.   

Q7. Can a taxpayer who is married to a person of the same sex claim the standard deduction if the taxpayer’s spouse itemized deductions?

A7. No. If a taxpayer’s spouse itemized his or her deductions, the taxpayer cannot claim the standard deduction (section 63(c)(6)(A)).

Q8. If a taxpayer adopts the child of his or her same-sex spouse as a second parent or co-parent, may the taxpayer (“adopting parent”) claim the adoption credit for the qualifying adoption expenses he or she pays or incurs to adopt the child?

A8. No. The adopting parent may not claim an adoption credit. A taxpayer may not claim an adoption credit for expenses incurred in adopting the child of the taxpayer’s spouse (section 23). 

Q9. Do provisions of the federal tax law such as section 66 (treatment of community income) and section 469(i)(5) ($25,000 offset for passive activity losses for rental real estate activities) apply to same-sex spouses?

A9. Yes. Like other provisions of the federal tax law that apply to married taxpayers, section 66 and section 469(i)(5) apply to same-sex spouses because same-sex spouses are married for all federal tax purposes.

Q10. If an employer provided health coverage for an employee’s same-sex spouse and included the value of that coverage in the employee’s gross income, can the employee file an amended Form 1040 reflecting the employee’s status as a married individual to recover federal income tax paid on the value of the health coverage of the employee’s spouse?

A10. Yes, for all years for which the period of limitations for filing a claim for refund is open. Generally, a taxpayer may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later. If an employer provided health coverage for an employee’s same-sex spouse, the employee may claim a refund of income taxes paid on the value of coverage that would have been excluded from income had the employee’s spouse been recognized as the employee’s legal spouse for tax purposes. This claim for a refund generally would be made through the filing of an amended Form 1040. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html. For a discussion regarding refunds of Social Security and Medicare taxes, see Q&A #12 and Q&A #13.

Example. Employer sponsors a group health plan covering eligible employees and their dependents and spouses (including same-sex spouses). Fifty percent of the cost of health coverage elected by employees is paid by Employer. Employee A was married to same-sex Spouse B at all times during 2012. Employee A elected coverage for Spouse B through Employer’s group health plan beginning Jan. 1, 2012. The value of the employer-funded portion of Spouse B’s health coverage was $250 per month.

The amount in Box 1, “Wages, tips, other compensation,” of the 2012 Form W-2 provided by Employer to Employee A included $3,000 ($250 per month x 12 months) of income reflecting the value of employer-funded health coverage provided to Spouse B.  Employee A filed Form 1040 for the 2012 taxable year reflecting the Box 1 amount reported on Form W-2.

Employee A may file an amended Form 1040 for the 2012 taxable year excluding the value of Spouse B’s employer-funded health coverage ($3,000) from gross income.

Q11. If an employer sponsored a cafeteria plan that allowed employees to pay premiums for health coverage on a pre-tax basis, can a participating employee file an amended return to recover income taxes paid on premiums that the employee paid on an after-tax basis for the health coverage of the employee’s same-sex spouse?

A11. Yes, for all years for which the period of limitations for filing a claim for refund is open. Generally, a taxpayer may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later. If an employer sponsored a cafeteria plan under which an employee elected to pay for health coverage for the employee on a pre-tax basis, and if the employee purchased coverage on an after-tax basis for the employee’s same-sex spouse under the employer’s health plan, the employee may claim a refund of income taxes paid on the premiums for the coverage of the employee’s spouse. This claim for a refund generally would be made through the filing of an amended Form 1040. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html. For a discussion regarding refunds of Social Security and Medicare taxes, see Q&A #12 and Q&A #13.

Example. Employer sponsors a group health plan as part of a cafeteria plan with a calendar year plan year. The full cost of spousal and dependent coverage is paid by the employees. In the open enrollment period for the 2012 plan year, Employee C elected to purchase self-only health coverage through salary reduction under Employer’s cafeteria plan. On March 1, 2012, Employee C was married to same-sex spouse D. Employee C purchased health coverage for Spouse D through Employer’s group health plan beginning March 1, 2012. The premium paid by Employee C for Spouse D’s health coverage was $500 per month.

The amount in Box 1, “Wages, tips, other compensation,” of the 2012 Form W-2 provided by Employer to Employee C included the $5,000 ($500 per month x 10 months) of premiums paid by Employee C for Spouse D’s health coverage. Employee C filed Form 1040 for the 2012 taxable year reflecting the Box 1 amount reported on Form W-2.

Employee C’s salary reduction election is treated as including the value of the same-sex spousal coverage purchased for Spouse D. Employee C may file an amended Form 1040 for the 2012 taxable year excluding the premiums paid for Spouse D’s health coverage ($5,000) from gross income.

Q12. In the situations described in Q&A #10 and Q&A #11, may the employer claim a refund for the Social Security taxes and Medicare taxes paid on the benefits? 

A12. Yes. If the period of limitations for filing a claim for refund is open, the employer may claim a refund of, or make an adjustment for, any overpayment of Social Security taxes and Medicare taxes. The requirements for filing a claim for refund or for making an adjustment for an overpayment of the employer and employee portions of Social Security and Medicare taxes can be found in the Instructions for Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund. Notice 2013-61 provides special administrative procedures for employers to file claims for refunds or make adjustments for overpayments of Social Security taxes and Medicare taxes paid on same-sex spouse benefits. 

Q13. In the situations described in Q&A #10 and Q&A #11, may the employer claim a refund or make an adjustment of income tax withholding that was withheld from the employee with respect to the benefits in prior years? 

A13. No. Claims for refund of overwithheld income tax for prior years cannot be made by employers. The employee may file for any refund of income tax due for prior years on Form 1040X, provided the period of limitations for claiming a refund has not expired. See Q&A #10 and Q&A #11.

Employers may make adjustments for income tax withholding that was overwithheld from an employee in the current year provided the employer has repaid or reimbursed the employee for the overwithheld income tax before the end of the calendar year.

Q14. If an employer cannot locate a former employee with a same-sex spouse who received the benefits described in Q&A #10 and Q&A #11, may the employer still claim a refund of the employer portion of the Social Security and Medicare taxes on the benefits?

A14. Yes, if the employer makes reasonable attempts to locate an employee who received the benefits described in Q&A #10 and Q&A #11 that were treated as wages but the employer is unable to locate the employee, the employer can claim a refund of the employer portion of Social Security and Medicare taxes, but not the employee portion. Also, if an employee is notified and given the opportunity to participate in the claim for refund of Social Security and Medicare taxes but declines in writing, the employer can claim a refund of the employer portion of the taxes, but not the employee portion. Employers can use the special administrative procedure set forth in Notice 2013-61 to file these claims.

Q15. If a sole proprietor employs his or her same-sex spouse in his or her business, can the sole proprietor get a refund of Social Security, Medicare and FUTA taxes on the wages that the sole proprietor paid to the same-sex spouse as an employee in the business?

A15. Services performed by an employee in the employ of his or her spouse are excluded from the definition of employment for purposes of the Federal Unemployment Tax Act (FUTA). Therefore, for all years for which the period of limitations is open, the sole proprietor can claim a refund of the FUTA tax paid on the compensation that the sole proprietor paid his or her same-sex spouse as an employee in the business. Services of a spouse are excluded from Social Security and Medicare taxes only if the services are not in the course of the employer's trade or business, or if it is domestic service in a private home of the employer.

Q16. What rules apply to qualified retirement plans pursuant to Rev. Rul. 2013-17?

A16. Qualified retirement plans are required to comply with the following rules pursuant to Rev. Rul. 2013-17:

  1. A qualified retirement plan must treat a same-sex spouse as a spouse for purposes of satisfying the federal tax laws relating to qualified retirement plans.
  2. For purposes of satisfying the federal tax laws relating to qualified retirement plans, a qualified retirement plan must recognize a same-sex marriage that was validly entered into in a jurisdiction whose laws authorize the marriage, even if the married couple lives in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages.
  3. A person who is in a registered domestic partnership or civil union is not  considered to be a spouse for purposes of applying the federal tax law requirements relating to qualified retirement plans, regardless of whether that person’s partner is of the opposite or same sex.

Q17. What are some examples of the consequences of these rules for qualified retirement plans?

A17. The following are some examples of the consequences of these rules:

  1. Plan A, a qualified defined benefit plan, is maintained by Employer X, which operates only in a state that does not recognize same-sex marriages. Nonetheless, Plan A must treat a participant who is married to a spouse of the same sex under the laws of a different jurisdiction as married for purposes of applying the qualification requirements that relate to spouses.
  2. Plan B is a qualified defined contribution plan and provides that the participant’s account must be paid to the participant’s spouse upon the participant’s death unless the spouse consents to a different beneficiary. Plan B does not provide for any annuity forms of distribution. Plan B must pay this death benefit to the same-sex surviving spouse of any deceased participant. Plan B is not required to provide this death benefit to a surviving registered domestic partner of a deceased participant. However, Plan B is allowed to make a participant’s registered domestic partner the default beneficiary who will receive the death benefit unless the participant chooses a different beneficiary.

Q18. As of when do the rules of Rev. Rul. 2013-17 apply to qualified retirement plans?

A18. Qualified retirement plans must comply with these rules as of Sept. 16, 2013. Although Rev. Rul. 2013-17 allows taxpayers to file amended returns that relate to prior periods in reliance on the rules in Rev. Rul. 2013-17 with respect to many matters, this rule does not extend to matters relating to qualified retirement plans. The IRS has not yet provided guidance regarding the application of Windsor and these rules to qualified retirement plans with respect to periods before Sept. 16, 2013.

Q19. Will the IRS issue further guidance on how qualified retirement plans and other tax-favored retirement arrangements must comply with Windsor and Rev. Rul. 2013-17?

A19. The IRS intends to issue further guidance on how qualified retirement plans and other tax-favored retirement arrangements must comply with Windsor and Rev. Rul. 2013-17.  It is expected that future guidance will address the following, among other issues:

  1. Plan amendment requirements (including the timing of any required amendments).
  2. Any necessary corrections relating to plan operations for periods before future guidance is issued.

Q20. Can a same-sex married couple elect to treat a jointly owned and operated unincorporated business as a Qualified Joint Venture?

A20. Yes. Spouses that wholly own and operate an unincorporated business and that meet certain other requirements may avoid Federal partnership tax treatment by electing to be a Qualified Joint Venture. For more information on Qualified Joint Ventures, see the tax topic “Husband and Wife Business” at http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Husband-and-Wife-Business.

Q21. In the situations described in FAQ #10 and FAQ #11, may the employee claim a refund for the social security and Medicare taxes paid on the benefits if the employer will not?

A21. Yes. If the period of limitations for filing a claim for refund is open and the employee has not been reimbursed by the employer for the Social Security and Medicare taxes and has not authorized the employer to file a claim for refund of those taxes on his or her behalf, the employee may claim a refund. The employee should seek a refund of Social Security and Medicare taxes from his or her employer first. However, if the employer indicates an intention not to file a claim or adjust the overpaid Social Security and Medicare taxes, the employee may claim a refund of any overpayment of employee Social Security and Medicare taxes by filing Form 843, Claim for Refund and Request for Abatement. The requirements for an employee filing a claim for refund of the employee portions of Social Security and Medicare taxes can be found in the Instructions for Form 843. Employees should write “Windsor Claim” in dark, bold letters across the top margin of Form 843.

Q22. Is an employer that repays or reimburses an employee on or before Dec. 31, 2013, for an overpayment of Social Security and Medicare taxes and income tax withholding with respect to same-sex spouse benefits provided in 2013 required to obtain a written statement from the employee confirming the employee did not make a claim for refund of the overcollected taxes (or the claim was rejected) and will not make any future claim for refund or credit of the overcollected taxes?

A22. No. An employer using the first special administrative procedure under Notice 2013-61 (i.e., employer repays or reimburses an employee for 2013 overpayments of taxes on or before Dec. 31, 2013, and corrects the overpayment on the fourth quarter 2013 Form 941) does not need to obtain the written statement from its employee with respect to the 2013 overpayments. However, an employer using the second special administrative procedure under Notice 2013-61 (i.e., employer does not repay or reimburse an employee for an overpayment of taxes on or before Dec. 31, 2013, and corrects the overpayment on a Form 941-X) is required to obtain such written statement from each affected employee.

Q23. If an individual employed his or her same-sex spouse to perform domestic (household) services in the individual’s private home, can the individual get a refund of Social Security, Medicare and FUTA taxes on wages that the individual paid to the spouse for such service? If so, which forms should the individual use to claim refunds?

A23. Yes, if the period of limitations for filing a claim for refund is open, the individual can get a refund of Social Security, Medicare and FUTA taxes paid on remuneration for domestic services in the individual’s private home that were performed by his or her same sex spouse as the individual’s employee. If the taxes for these services were reported on Schedule H (Form 1040), Household Employment Taxes, and taxes were paid in connection with the Form 1040, the individual should file an amended Form 1040 to claim refund of those taxes together with an amended Schedule H. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html. If the Social Security and Medicare taxes for the domestic service were reported on Form 941, Employer’s QUARTERLY Federal Tax Return, the individual employer can use Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund, to claim a refund of these taxes. The requirements for filing a claim for refund or making an adjustment of the employer and employee portions of Social Security and Medicare taxes can be found in the Instructions for Form 941-X. Notice 2013-61 provides special administrative procedures for employers to file claims for refunds or make adjustments for an overpayment of social security taxes and Medicare taxes on same-sex spouse benefits. If the FUTA taxes for the domestic service were reported on Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, the individual employer can file an amended Form 940 for the prior year to obtain a refund. The previous year’s Form 940 should be used to claim a refund of FUTA taxes for that prior year. (Forms 940 for prior years may also be found at IRS.gov.)

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