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Free Tax Extension Form

Free tax extension form Index A Abroad, citizens living, filing requirements, U. Free tax extension form S. Free tax extension form Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. Free tax extension form , Temporary absences. Free tax extension form , Temporary absences. Free tax extension form Accounting periods, joint returns, Accounting period. Free tax extension form Adopted child, Exception for adopted child. Free tax extension form , Adopted child. Free tax extension form , Adopted child. Free tax extension form Taxpayer identification number, Taxpayer identification numbers for adoptees. Free tax extension form Age Filing status determination, Age. Free tax extension form Gross income and filing requirements (Table 1), Table 1. 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Free tax extension form Filing status, Divorced persons. Free tax extension form , Divorce and remarriage. Free tax extension form , Divorced persons. Free tax extension form Joint returns, responsibility for, Divorced taxpayer. Free tax extension form Personal exemption, Divorced or separated spouse. Free tax extension form Domestic help, no exemption for, Housekeepers, maids, or servants. Free tax extension form Dual-status taxpayers Exemptions, Dual-status taxpayers. Free tax extension form Joint returns not available, Nonresident alien or dual-status alien. Free tax extension form E Earned income Defined for purposes of standard deduction, Earned income defined. Free tax extension form Dependent filing requirements (Table 2), Table 2. Free tax extension form 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. Free tax extension form Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. Free tax extension form Exemptions, Exemptions, Taxpayer identification numbers for adoptees. Free tax extension form Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. Free tax extension form Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. Free tax extension form Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. Free tax extension form Determination of, Filing status. Free tax extension form , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. Free tax extension form , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. Free tax extension form ). Free tax extension form Foreign employment, filing requirements, U. Free tax extension form S. Free tax extension form Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. Free tax extension form Form 1040 Personal exemption, Form 1040 filers. Free tax extension form Social security numbers, Social Security Numbers for Dependents Use of, How to file. Free tax extension form , How to file. Free tax extension form , How to file. 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Free tax extension form Form SS-5, social security number request, No SSN. Free tax extension form Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. Free tax extension form Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. Free tax extension form Foster care payments and expenses, Foster care payments and expenses. Free tax extension form , Foster care. Free tax extension form Foster child, Foster child. Free tax extension form , Foster care payments and expenses. Free tax extension form , Foster child. Free tax extension form , Foster care. Free tax extension form Free tax services, Free help with your tax return. Free tax extension form Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. Free tax extension form Gross income Defined, Gross income. Free tax extension form Filing requirements (Table 1), Table 1. Free tax extension form 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. Free tax extension form 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. Free tax extension form Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. Free tax extension form Exemption for spouse, Head of household. Free tax extension form Filing requirements (Table 1), Table 1. Free tax extension form 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. Free tax extension form Help (see Tax help) Home Aged, home for, Home for the aged. Free tax extension form Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. Free tax extension form I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. Free tax extension form Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. Free tax extension form Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). Free tax extension form Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. Free tax extension form Innocent spouse relief, Relief from joint responsibility. Free tax extension form Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. Free tax extension form IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. Free tax extension form Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. Free tax extension form When to itemize, When to itemize. Free tax extension form ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. Free tax extension form J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. Free tax extension form Dependents on, Joint return. Free tax extension form Personal exemption, Joint return. Free tax extension form K Kidnapped children Qualifying child, Kidnapped child. Free tax extension form Qualifying relative, Kidnapped child. Free tax extension form Widow(er) with dependent child, Death or birth. Free tax extension form L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. Free tax extension form Local law violated, Local law violated. Free tax extension form Lodging, Lodging. Free tax extension form Losses, rental real estate, Rental activity losses. Free tax extension form M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. Free tax extension form Exemption for spouse, Separate return. Free tax extension form Itemized deductions, Married persons who filed separate returns. Free tax extension form Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. Free tax extension form Filing status, Married persons. Free tax extension form Medical insurance premiums, Medical insurance premiums. Free tax extension form Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. Free tax extension form Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. Free tax extension form S. Free tax extension form citizen or resident alien. Free tax extension form , Citizen or Resident Test, Child in Canada or Mexico. Free tax extension form Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. Free tax extension form S. Free tax extension form national. Free tax extension form Nonresident aliens, Nonresident aliens. 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Free tax extension form Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. Free tax extension form Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. Free tax extension form Rental losses, Rental activity losses. Free tax extension form Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. Free tax extension form Scholarships, Earned income. Free tax extension form , Scholarships. 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Free tax extension form , Single Gross income filing requirements (Table 1), Table 1. Free tax extension form 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. Free tax extension form Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. Free tax extension form Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. Free tax extension form Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. Free tax extension form , Spouse died before signing. Free tax extension form , Death of spouse. Free tax extension form Dual-status alien spouse, Nonresident alien or dual-status alien. Free tax extension form Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. Free tax extension form Nonresident alien, Nonresident alien spouse. Free tax extension form Signing joint returns, Signing a joint return. Free tax extension form Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. Free tax extension form Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. Free tax extension form Stillborn child, Stillborn child. Free tax extension form Students Defined, Student defined. Free tax extension form Foreign, Foreign students' place of residence. Free tax extension form Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. 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The Free Tax Extension Form

Free tax extension form 3. Free tax extension form   SIMPLE Plans Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: SIMPLE IRA PlanWho Can Set Up a SIMPLE IRA Plan? Who Can Participate in a SIMPLE IRA Plan? How To Set Up a SIMPLE IRA Plan Notification Requirement Contribution Limits When To Deduct Contributions Where To Deduct Contributions Tax Treatment of Contributions Distributions (Withdrawals) More Information on SIMPLE IRA Plans SIMPLE 401(k) Plan Topics - This chapter discusses: SIMPLE IRA plan SIMPLE 401(k) plan Useful Items - You may want to see: Publications 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4284 SIMPLE IRA Plan Checklist 4334 SIMPLE IRA Plans for Small Businesses Forms (and Instructions) W-2 Wage and Tax Statement 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A savings incentive match plan for employees (SIMPLE plan) is a written arrangement that provides you and your employees with a simplified way to make contributions to provide retirement income. Free tax extension form Under a SIMPLE plan, employees can choose to make salary reduction contributions to the plan rather than receiving these amounts as part of their regular pay. Free tax extension form In addition, you will contribute matching or nonelective contributions. Free tax extension form SIMPLE plans can only be maintained on a calendar-year basis. Free tax extension form A SIMPLE plan can be set up in either of the following ways. Free tax extension form Using SIMPLE IRAs (SIMPLE IRA plan). Free tax extension form As part of a 401(k) plan (SIMPLE 401(k) plan). Free tax extension form Many financial institutions will help you set up a SIMPLE plan. Free tax extension form SIMPLE IRA Plan A SIMPLE IRA plan is a retirement plan that uses SIMPLE IRAs for each eligible employee. Free tax extension form Under a SIMPLE IRA plan, a SIMPLE IRA must be set up for each eligible employee. Free tax extension form For the definition of an eligible employee, see Who Can Participate in a SIMPLE IRA Plan , later. Free tax extension form Who Can Set Up a SIMPLE IRA Plan? You can set up a SIMPLE IRA plan if you meet both the following requirements. Free tax extension form You meet the employee limit. Free tax extension form You do not maintain another qualified plan unless the other plan is for collective bargaining employees. Free tax extension form Employee limit. Free tax extension form   You can set up a SIMPLE IRA plan only if you had 100 or fewer employees who received $5,000 or more in compensation from you for the preceding year. Free tax extension form Under this rule, you must take into account all employees employed at any time during the calendar year regardless of whether they are eligible to participate. Free tax extension form Employees include self-employed individuals who received earned income and leased employees (defined in chapter 1). Free tax extension form   Once you set up a SIMPLE IRA plan, you must continue to meet the 100-employee limit each year you maintain the plan. Free tax extension form Grace period for employers who cease to meet the 100-employee limit. Free tax extension form   If you maintain the SIMPLE IRA plan for at least 1 year and you cease to meet the 100-employee limit in a later year, you will be treated as meeting it for the 2 calendar years immediately following the calendar year for which you last met it. Free tax extension form   A different rule applies if you do not meet the 100-employee limit because of an acquisition, disposition, or similar transaction. Free tax extension form Under this rule, the SIMPLE IRA plan will be treated as meeting the 100-employee limit for the year of the transaction and the 2 following years if both the following conditions are satisfied. Free tax extension form Coverage under the plan has not significantly changed during the grace period. Free tax extension form The SIMPLE IRA plan would have continued to qualify after the transaction if you had remained a separate employer. Free tax extension form    The grace period for acquisitions, dispositions, and similar transactions also applies if, because of these types of transactions, you do not meet the rules explained under Other qualified plan or Who Can Participate in a SIMPLE IRA Plan, below. Free tax extension form Other qualified plan. Free tax extension form   The SIMPLE IRA plan generally must be the only retirement plan to which you make contributions, or to which benefits accrue, for service in any year beginning with the year the SIMPLE IRA plan becomes effective. Free tax extension form Exception. Free tax extension form   If you maintain a qualified plan for collective bargaining employees, you are permitted to maintain a SIMPLE IRA plan for other employees. Free tax extension form Who Can Participate in a SIMPLE IRA Plan? Eligible employee. Free tax extension form   Any employee who received at least $5,000 in compensation during any 2 years preceding the current calendar year and is reasonably expected to receive at least $5,000 during the current calendar year is eligible to participate. Free tax extension form The term “employee” includes a self-employed individual who received earned income. Free tax extension form   You can use less restrictive eligibility requirements (but not more restrictive ones) by eliminating or reducing the prior year compensation requirements, the current year compensation requirements, or both. Free tax extension form For example, you can allow participation for employees who received at least $3,000 in compensation during any preceding calendar year. Free tax extension form However, you cannot impose any other conditions for participating in a SIMPLE IRA plan. Free tax extension form Excludable employees. 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Free tax extension form Compensation also includes the employee's salary reduction contributions made under this plan and, if applicable, elective deferrals under a section 401(k) plan, a SARSEP, or a section 403(b) annuity contract and compensation deferred under a section 457 plan required to be reported by the employer on Form W-2. Free tax extension form If you are self-employed, compensation is your net earnings from self-employment (line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040)) before subtracting any contributions made to the SIMPLE IRA plan for yourself. Free tax extension form How To Set Up a SIMPLE IRA Plan You can use Form 5304-SIMPLE or Form 5305-SIMPLE to set up a SIMPLE IRA plan. Free tax extension form Each form is a model savings incentive match plan for employees (SIMPLE) plan document. Free tax extension form Which form you use depends on whether you select a financial institution or your employees select the institution that will receive the contributions. Free tax extension form Use Form 5304-SIMPLE if you allow each plan participant to select the financial institution for receiving his or her SIMPLE IRA plan contributions. Free tax extension form Use Form 5305-SIMPLE if you require that all contributions under the SIMPLE IRA plan be deposited initially at a designated financial institution. Free tax extension form The SIMPLE IRA plan is adopted when you have completed all appropriate boxes and blanks on the form and you (and the designated financial institution, if any) have signed it. Free tax extension form Keep the original form. Free tax extension form Do not file it with the IRS. Free tax extension form Other uses of the forms. Free tax extension form   If you set up a SIMPLE IRA plan using Form 5304-SIMPLE or Form 5305-SIMPLE, you can use the form to satisfy other requirements, including the following. Free tax extension form Meeting employer notification requirements for the SIMPLE IRA plan. Free tax extension form Form 5304-SIMPLE and Form 5305-SIMPLE contain a Model Notification to Eligible Employees that provides the necessary information to the employee. Free tax extension form Maintaining the SIMPLE IRA plan records and proving you set up a SIMPLE IRA plan for employees. Free tax extension form Deadline for setting up a SIMPLE IRA plan. Free tax extension form   You can set up a SIMPLE IRA plan effective on any date from January 1 through October 1 of a year, provided you did not previously maintain a SIMPLE IRA plan. Free tax extension form This requirement does not apply if you are a new employer that comes into existence after October 1 of the year the SIMPLE IRA plan is set up and you set up a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence. Free tax extension form If you previously maintained a SIMPLE IRA plan, you can set up a SIMPLE IRA plan effective only on January 1 of a year. Free tax extension form A SIMPLE IRA plan cannot have an effective date that is before the date you actually adopt the plan. Free tax extension form Setting up a SIMPLE IRA. Free tax extension form   SIMPLE IRAs are the individual retirement accounts or annuities into which the contributions are deposited. Free tax extension form A SIMPLE IRA must be set up for each eligible employee. Free tax extension form Forms 5305-S, SIMPLE Individual Retirement Trust Account, and 5305-SA, SIMPLE Individual Retirement Custodial Account, are model trust and custodial account documents the participant and the trustee (or custodian) can use for this purpose. Free tax extension form   A SIMPLE IRA cannot be a Roth IRA. Free tax extension form Contributions to a SIMPLE IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. Free tax extension form Deadline for setting up a SIMPLE IRA. Free tax extension form   A SIMPLE IRA must be set up for an employee before the first date by which a contribution is required to be deposited into the employee's IRA. Free tax extension form See Time limits for contributing funds , later, under Contribution Limits. Free tax extension form Credit for startup costs. Free tax extension form   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE IRA plan that first became effective in 2013. Free tax extension form For more information, see Credit for startup costs under Reminders, earlier. Free tax extension form Notification Requirement If you adopt a SIMPLE IRA plan, you must notify each employee of the following information before the beginning of the election period. Free tax extension form The employee's opportunity to make or change a salary reduction choice under a SIMPLE IRA plan. Free tax extension form Your decision to make either matching contributions or nonelective contributions (discussed later). Free tax extension form A summary description provided by the financial institution. Free tax extension form Written notice that his or her balance can be transferred without cost or penalty if they use a designated financial institution. Free tax extension form Election period. Free tax extension form   The election period is generally the 60-day period immediately preceding January 1 of a calendar year (November 2 to December 31 of the preceding calendar year). Free tax extension form However, the dates of this period are modified if you set up a SIMPLE IRA plan in mid-year (for example, on July 1) or if the 60-day period falls before the first day an employee becomes eligible to participate in the SIMPLE IRA plan. Free tax extension form   A SIMPLE IRA plan can provide longer periods for permitting employees to enter into salary reduction agreements or to modify prior agreements. Free tax extension form For example, a SIMPLE IRA plan can provide a 90-day election period instead of the 60-day period. Free tax extension form Similarly, in addition to the 60-day period, a SIMPLE IRA plan can provide quarterly election periods during the 30 days before each calendar quarter, other than the first quarter of each year. Free tax extension form Contribution Limits Contributions are made up of salary reduction contributions and employer contributions. Free tax extension form You, as the employer, must make either matching contributions or nonelective contributions, defined later. Free tax extension form No other contributions can be made to the SIMPLE IRA plan. Free tax extension form These contributions, which you can deduct, must be made timely. Free tax extension form See Time limits for contributing funds , later. Free tax extension form Salary reduction contributions. Free tax extension form   The amount the employee chooses to have you contribute to a SIMPLE IRA on his or her behalf cannot be more than $12,000 for 2013 and 2014. Free tax extension form These contributions must be expressed as a percentage of the employee's compensation unless you permit the employee to express them as a specific dollar amount. Free tax extension form You cannot place restrictions on the contribution amount (such as limiting the contribution percentage), except to comply with the $12,000 limit. Free tax extension form   If you or an employee participates in any other qualified plan during the year and you or your employee have salary reduction contributions (elective deferrals) under those plans, the salary reduction contributions under a SIMPLE IRA plan also count toward the overall annual limit ($17,500 for 2013 and 2014) on exclusion of salary reduction contributions and other elective deferrals. Free tax extension form Catch-up contributions. Free tax extension form   A SIMPLE IRA plan can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. Free tax extension form The catch-up contribution limit for 2013 and 2014 for SIMPLE IRA plans is $2,500. Free tax extension form Salary reduction contributions are not treated as catch-up contributions for 2013 or 2014 until they exceed $12,000. Free tax extension form However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. Free tax extension form The catch-up contribution limit. Free tax extension form The excess of the participant's compensation over the salary reduction contributions that are not catch-up contributions. Free tax extension form Employer matching contributions. Free tax extension form   You are generally required to match each employee's salary reduction contributions on a dollar-for-dollar basis up to 3% of the employee's compensation. Free tax extension form This requirement does not apply if you make nonelective contributions as discussed later. Free tax extension form Example. Free tax extension form In 2013, your employee, John Rose, earned $25,000 and chose to defer 5% of his salary. Free tax extension form Your net earnings from self-employment are $40,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. Free tax extension form You make 3% matching contributions. Free tax extension form The total contribution you make for John is $2,000, figured as follows. Free tax extension form Salary reduction contributions ($25,000 × . Free tax extension form 05) $1,250 Employer matching contribution ($25,000 × . Free tax extension form 03) 750 Total contributions $2,000     The total contribution you make for yourself is $5,200, figured as follows. Free tax extension form Salary reduction contributions ($40,000 × . Free tax extension form 10) $4,000 Employer matching contribution ($40,000 × . Free tax extension form 03) 1,200 Total contributions $5,200 Lower percentage. Free tax extension form   If you choose a matching contribution less than 3%, the percentage must be at least 1%. Free tax extension form You must notify the employees of the lower match within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. Free tax extension form You cannot choose a percentage less than 3% for more than 2 years during the 5-year period that ends with (and includes) the year for which the choice is effective. Free tax extension form Nonelective contributions. Free tax extension form   Instead of matching contributions, you can choose to make nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 (or some lower amount you select) of compensation from you for the year. Free tax extension form If you make this choice, you must make nonelective contributions whether or not the employee chooses to make salary reduction contributions. Free tax extension form Only $255,000 of the employee's compensation can be taken into account to figure the contribution limit in 2013 ($260,000 in 2014). Free tax extension form   If you choose this 2% contribution formula, you must notify the employees within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. Free tax extension form Example 1. Free tax extension form In 2013, your employee, Jane Wood, earned $36,000 and chose to have you contribute 10% of her salary. Free tax extension form Your net earnings from self-employment are $50,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. Free tax extension form You make a 2% nonelective contribution. Free tax extension form Both of you are under age 50. Free tax extension form The total contribution you make for Jane is $4,320, figured as follows. Free tax extension form Salary reduction contributions ($36,000 × . Free tax extension form 10) $3,600 2% nonelective contributions ($36,000 × . Free tax extension form 02) 720 Total contributions $4,320     The total contribution you make for yourself is $6,000, figured as follows. Free tax extension form Salary reduction contributions ($50,000 × . Free tax extension form 10) $5,000 2% nonelective contributions ($50,000 × . Free tax extension form 02) 1,000 Total contributions $6,000 Example 2. Free tax extension form Using the same facts as in Example 1, above, the maximum contribution you make for Jane or for yourself if you each earned $75,000 is $13,500, figured as follows. Free tax extension form Salary reduction contributions (maximum amount allowed) $12,000 2% nonelective contributions ($75,000 × . Free tax extension form 02) 1,500 Total contributions $13,500 Time limits for contributing funds. Free tax extension form   You must make the salary reduction contributions to the SIMPLE IRA within 30 days after the end of the month in which the amounts would otherwise have been payable to the employee in cash. Free tax extension form You must make matching contributions or nonelective contributions by the due date (including extensions) for filing your federal income tax return for the year. Free tax extension form Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions. Free tax extension form When To Deduct Contributions You can deduct SIMPLE IRA contributions in the tax year within which the calendar year for which contributions were made ends. Free tax extension form You can deduct contributions for a particular tax year if they are made for that tax year and are made by the due date (including extensions) of your federal income tax return for that year. Free tax extension form Example 1. Free tax extension form Your tax year is the fiscal year ending June 30. Free tax extension form Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2013 before July 1, 2013) are deductible in the tax year ending June 30, 2014. Free tax extension form Example 2. Free tax extension form You are a sole proprietor whose tax year is the calendar year. Free tax extension form Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2014 by April 15, 2014) are deductible in the 2013 tax year. Free tax extension form Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. Free tax extension form For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040); partnerships deduct them on Form 1065; and corporations deduct them on Form 1120 or Form 1120S. Free tax extension form Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. Free tax extension form (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065) you receive from the partnership. Free tax extension form ) Tax Treatment of Contributions You can deduct your contributions and your employees can exclude these contributions from their gross income. Free tax extension form SIMPLE IRA plan contributions are not subject to federal income tax withholding. Free tax extension form However, salary reduction contributions are subject to social security, Medicare, and federal unemployment (FUTA) taxes. Free tax extension form Matching and nonelective contributions are not subject to these taxes. Free tax extension form Reporting on Form W-2. Free tax extension form   Do not include SIMPLE IRA plan contributions in the “Wages, tips, other compensation” box of Form W-2. Free tax extension form You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. Free tax extension form You must also include them in box 12. Free tax extension form Mark the “Retirement plan” checkbox in box 13. Free tax extension form For more information, see the Form W-2 instructions. Free tax extension form Distributions (Withdrawals) Distributions from a SIMPLE IRA are subject to IRA rules and generally are includible in income for the year received. Free tax extension form Tax-free rollovers can be made from one SIMPLE IRA into another SIMPLE IRA. Free tax extension form However, a rollover from a SIMPLE IRA to a non-SIMPLE IRA can be made tax free only after a 2-year participation in the SIMPLE IRA plan. Free tax extension form Generally, you or your employee must begin to receive distributions from a SIMPLE IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. Free tax extension form Early withdrawals generally are subject to a 10% additional tax. Free tax extension form However, the additional tax is increased to 25% if funds are withdrawn within 2 years of beginning participation. Free tax extension form More information. Free tax extension form   See Publication 590 for information about IRA rules, including those on the tax treatment of distributions, rollovers, required distributions, and income tax withholding. Free tax extension form More Information on SIMPLE IRA Plans If you need help to set up or maintain a SIMPLE IRA plan, go to the IRS website and search SIMPLE IRA Plan. Free tax extension form SIMPLE 401(k) Plan You can adopt a SIMPLE plan as part of a 401(k) plan if you meet the 100-employee limit as discussed earlier under SIMPLE IRA Plan. Free tax extension form A SIMPLE 401(k) plan is a qualified retirement plan and generally must satisfy the rules discussed under Qualification Rules in chapter 4, including the required distribution rules. Free tax extension form However, a SIMPLE 401(k) plan is not subject to the nondiscrimination and top-heavy rules discussed in chapter 4 if the plan meets the conditions listed below. Free tax extension form Under the plan, an employee can choose to have you make salary reduction contributions for the year to a trust in an amount expressed as a percentage of the employee's compensation, but not more than $12,000 for 2013 and 2014. Free tax extension form If permitted under the plan, an employee who is age 50 or over can also make a catch-up contribution of up to $2,500 for 2013 and 2014. Free tax extension form See Catch-up contributions , earlier under Contribution Limits. Free tax extension form You must make either: Matching contributions up to 3% of compensation for the year, or Nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 of compensation from you for the year. Free tax extension form No other contributions can be made to the trust. Free tax extension form No contributions are made, and no benefits accrue, for services during the year under any other qualified retirement plan sponsored by you on behalf of any employee eligible to participate in the SIMPLE 401(k) plan. Free tax extension form The employee's rights to any contributions are nonforfeitable. Free tax extension form No more than $255,000 of the employee's compensation can be taken into account in figuring matching contributions and nonelective contributions in 2013 ($260,000 in 2014). Free tax extension form Compensation is defined earlier in this chapter. Free tax extension form Employee notification. Free tax extension form   The notification requirement that applies to SIMPLE IRA plans also applies to SIMPLE 401(k) plans. Free tax extension form See Notification Requirement in this chapter. Free tax extension form Credit for startup costs. Free tax extension form   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE 401(k) plan that first became effective in 2013. Free tax extension form For more information, see Credit for startup costs under Reminders, earlier. Free tax extension form Note on Forms. Free tax extension form   Please note that Forms 5304-SIMPLE and 5305-SIMPLE can not be used to establish a SIMPLE 401(k) plan. Free tax extension form To set up a SIMPLE 401(k) plan, see Adopting a Written Plan in chapter 4. Free tax extension form Prev  Up  Next   Home   More Online Publications