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Free efile taxes Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. Free efile taxes SIMPLE plans. Free efile taxes Qualified plans. Free efile taxes Ordering forms and publications. Free efile taxes Tax questions. Free efile taxes Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. Free efile taxes irs. Free efile taxes gov/pub560. Free efile taxes What's New Compensation limit increased for 2013 and 2014. Free efile taxes  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. Free efile taxes This limit increases to $260,000 for 2014. Free efile taxes Elective deferral limit for 2013 and 2014. Free efile taxes  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. Free efile taxes These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. Free efile taxes Defined contribution limit increased for 2013 and 2014. Free efile taxes  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. Free efile taxes This limit increases to $52,000 for 2014. Free efile taxes SIMPLE plan salary reduction contribution limit for 2013 and 2014. Free efile taxes  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. Free efile taxes Catch-up contribution limit remains unchanged for 2013 and 2014. Free efile taxes  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. Free efile taxes The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. Free efile taxes The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. Free efile taxes The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. Free efile taxes The catch-up contribution limit. Free efile taxes The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Free efile taxes See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. Free efile taxes All section references are to the Internal Revenue Code, unless otherwise stated. Free efile taxes Reminders In-plan Roth rollovers. Free efile taxes  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. Free efile taxes An in-plan Roth rollover is not treated as a distribution for most purposes. Free efile taxes Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. Free efile taxes For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. Free efile taxes R. Free efile taxes B. Free efile taxes 872, available at  www. Free efile taxes irs. Free efile taxes gov/irb/2010-51_IRB/ar11. Free efile taxes html. Free efile taxes In-plan Roth rollovers expanded. Free efile taxes  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. Free efile taxes Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. Free efile taxes For more information, see Notice 2013-74, 2013-52 I. Free efile taxes R. Free efile taxes B. Free efile taxes 819, available at www. Free efile taxes irs. Free efile taxes gov/irb/2013-52_IRB/ar11. Free efile taxes html. Free efile taxes Credit for startup costs. Free efile taxes  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. Free efile taxes The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. Free efile taxes You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. Free efile taxes You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. Free efile taxes At least one participant must be a non-highly compensated employee. Free efile taxes The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. Free efile taxes You. Free efile taxes A member of a controlled group that includes you. Free efile taxes A predecessor of (1) or (2). Free efile taxes The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. Free efile taxes However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. Free efile taxes You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. Free efile taxes To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. Free efile taxes Retirement savings contributions credit. Free efile taxes  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. Free efile taxes The maximum contribution eligible for the credit is $2,000. Free efile taxes To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. Free efile taxes For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). Free efile taxes Photographs of missing children. Free efile taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free efile taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free efile taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free efile taxes Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. Free efile taxes In this publication, “you” refers to the employer. Free efile taxes See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. Free efile taxes This publication covers the following types of retirement plans. Free efile taxes SEP (simplified employee pension) plans. Free efile taxes SIMPLE (savings incentive match plan for employees) plans. Free efile taxes Qualified plans (also called H. Free efile taxes R. Free efile taxes 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Free efile taxes SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. Free efile taxes You can deduct contributions you make to the plan for your employees. Free efile taxes If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. Free efile taxes You can also deduct trustees' fees if contributions to the plan do not cover them. Free efile taxes Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Free efile taxes Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. Free efile taxes These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. Free efile taxes What this publication covers. Free efile taxes   This publication contains the information you need to understand the following topics. Free efile taxes What type of plan to set up. Free efile taxes How to set up a plan. Free efile taxes How much you can contribute to a plan. Free efile taxes How much of your contribution is deductible. Free efile taxes How to treat certain distributions. Free efile taxes How to report information about the plan to the IRS and your employees. Free efile taxes Basic features of SEP, SIMPLE, and qualified plans. Free efile taxes The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. Free efile taxes SEP plans. Free efile taxes   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. Free efile taxes Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. Free efile taxes SIMPLE plans. Free efile taxes   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. Free efile taxes Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. Free efile taxes In addition, you will contribute matching or nonelective contributions. Free efile taxes The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. Free efile taxes Qualified plans. Free efile taxes   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. Free efile taxes However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. Free efile taxes Table 1. Free efile taxes Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). Free efile taxes Smaller of $51,000 or 25%1 of participant's compensation. Free efile taxes 2 25%1 of all participants' compensation. Free efile taxes 2 Any time up to the due date of employer's return (including extensions). Free efile taxes SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. Free efile taxes 4  Matching or nonelective contributions: Due date of employer's return (including extensions). Free efile taxes Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. Free efile taxes   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. Free efile taxes 2 Same as maximum contribution. Free efile taxes Any time between 1/1 and 10/1 of the calendar year. Free efile taxes   For a new employer coming into existence after 10/1, as soon as administratively feasible. Free efile taxes Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). Free efile taxes 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). Free efile taxes  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. Free efile taxes   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. Free efile taxes 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. Free efile taxes 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. Free efile taxes   By the end of the tax year. Free efile taxes Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. Free efile taxes See Minimum Funding Requirement in chapter 4. Free efile taxes Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. Free efile taxes Based on actuarial assumptions and computations. Free efile taxes By the end of the tax year. Free efile taxes 1Net earnings from self-employment must take the contribution into account. Free efile taxes See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . Free efile taxes  2Compensation is generally limited to $255,000 in 2013. Free efile taxes  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. Free efile taxes  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. Free efile taxes What this publication does not cover. Free efile taxes   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. Free efile taxes You may also need professional help and guidance. Free efile taxes   Also, this publication does not cover all the rules that may be of interest to employees. Free efile taxes For example, it does not cover the following topics. Free efile taxes The comprehensive IRA rules an employee needs to know. Free efile taxes These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). Free efile taxes The comprehensive rules that apply to distributions from retirement plans. Free efile taxes These rules are covered in Publication 575, Pension and Annuity Income. Free efile taxes The comprehensive rules that apply to section 403(b) plans. Free efile taxes These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Free efile taxes Comments and suggestions. Free efile taxes   We welcome your comments about this publication and your suggestions for future editions. Free efile taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free efile taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free efile taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free efile taxes   You can send your comments from www. Free efile taxes irs. Free efile taxes gov/formspubs. Free efile taxes Click on “More Information” and then on “Give us feedback. Free efile taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free efile taxes Ordering forms and publications. Free efile taxes   Visit www. Free efile taxes irs. Free efile taxes gov/formspubs to download forms  and publications, call 1-800-TAX-FORM  (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free efile taxes Internal Revenue Service 1201 N. Free efile taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free efile taxes   If you have a tax question, check the information available on IRS. Free efile taxes gov or call 1-800-829-1040. Free efile taxes We cannot answer tax questions sent to either of the above addresses. Free efile taxes Note. Free efile taxes Forms filed electronically with the Department of Labor are not available on the IRS website. Free efile taxes Instead, see www. Free efile taxes efast. Free efile taxes dol. Free efile taxes gov. Free efile taxes Prev  Up  Next   Home   More Online Publications