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Free tax forms Publication 939 - Introductory Material Table of Contents What's New Future developments. Free tax forms IntroductionSimplified Method. Free tax forms Ordering forms and publications. Free tax forms Tax questions. Free tax forms Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Free tax forms For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Free tax forms Future developments. Free tax forms For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. Free tax forms IRS. Free tax forms gov/pub939. Free tax forms Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. Free tax forms Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. Free tax forms What is the General Rule. Free tax forms   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. Free tax forms The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. Free tax forms Who must use the General Rule. Free tax forms   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. Free tax forms If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. Free tax forms This choice is irrevocable and applied to all later annuity payments. Free tax forms The following are qualified plans. Free tax forms A qualified employee plan. Free tax forms A qualified employee annuity. Free tax forms A tax-sheltered annuity (TSA) plan or contract. Free tax forms Simplified Method. Free tax forms   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. Free tax forms This method is described in Publication 575, Pension and Annuity Income. Free tax forms   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. Free tax forms Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Free tax forms For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Free tax forms Topics not covered in this publication. Free tax forms   Certain topics related to pensions and annuities are not covered in this publication. Free tax forms They include: Simplified Method. Free tax forms This method is covered in Publication 575. Free tax forms That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). Free tax forms Individual retirement arrangements (IRAs). Free tax forms Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). Free tax forms Life insurance payments. Free tax forms If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. Free tax forms Help from IRS. Free tax forms   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. Free tax forms For information on this service, see Requesting a Ruling on Taxation of Annuity , later. Free tax forms Comments and suggestions. Free tax forms   We welcome your comments about this publication and your suggestions for future editions. Free tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax forms   You can send your comments from www. Free tax forms irs. Free tax forms gov/formspubs/. Free tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free tax forms   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 tax forms Ordering forms and publications. Free tax forms   Visit www. Free tax forms irs. Free tax forms 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 tax forms Internal Revenue Service 1201 N. Free tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax forms   If you have a tax question, check the information available on IRS. Free tax forms gov or call 1-800-829-1040. Free tax forms We cannot answer tax questions sent to either of the above addresses. Free tax forms Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. Free tax forms S. Free tax forms Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free tax forms See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Free tax forms Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 19-Dec-2013

The Free Tax Forms

Free tax forms 1. Free tax forms   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. Free tax forms Deducted. Free tax forms Who Can Participate in a 403(b) Plan?Ministers. Free tax forms Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. Free tax forms Specifically, the chapter answers the following questions. Free tax forms What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. Free tax forms Individual accounts in a 403(b) plan can be any of the following types. Free tax forms An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. Free tax forms Generally, retirement income accounts can invest in either annuities or mutual funds. Free tax forms We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. Free tax forms What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. Free tax forms The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. Free tax forms Allowable contributions to a 403(b) plan are either excluded or deducted from your income. Free tax forms However, if your contributions are made to a Roth contribution program, this benefit does not apply. Free tax forms Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. Free tax forms Note. Free tax forms Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. Free tax forms See chapter 4, Limit on Elective Deferrals , for more information. Free tax forms The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. Free tax forms Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. Free tax forms Otherwise, they are taxed when you withdraw them. Free tax forms The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. Free tax forms See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . Free tax forms Excluded. Free tax forms   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. Free tax forms This means that you do not report the excluded amount on your tax return. Free tax forms Deducted. Free tax forms   If an amount is deducted from your income, it is included with your other wages on your Form W-2. Free tax forms You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. Free tax forms Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. Free tax forms Eligible employees. Free tax forms   The following employees are eligible to participate in a 403(b) plan. Free tax forms Employees of tax-exempt organizations established under section 501(c)(3). Free tax forms These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. Free tax forms Employees of public school systems who are involved in the day-to-day operations of a school. Free tax forms Employees of cooperative hospital service organizations. Free tax forms Civilian faculty and staff of the Uniformed Services University of the Health Sciences. Free tax forms Employees of public school systems organized by Indian tribal governments. Free tax forms Certain ministers (explained next). Free tax forms Ministers. Free tax forms   The following ministers are eligible employees for whom a 403(b) account can be established. Free tax forms Ministers employed by section 501(c)(3) organizations. Free tax forms Self-employed ministers. Free tax forms A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. Free tax forms Ministers (chaplains) who meet both of the following requirements. Free tax forms They are employed by organizations that are not section 501(c)(3) organizations. Free tax forms They function as ministers in their day-to-day professional responsibilities with their employers. Free tax forms   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. Free tax forms Example. Free tax forms A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. Free tax forms Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. Free tax forms Only employers can set up 403(b) accounts. Free tax forms A self-employed minister cannot set up a 403(b) account for his or her benefit. Free tax forms If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. Free tax forms How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. Free tax forms However, some plans will allow you to make after-tax contributions (defined below). Free tax forms The following types of contributions can be made to 403(b) accounts. Free tax forms Elective deferrals . Free tax forms These are contributions made under a salary reduction agreement. Free tax forms This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. Free tax forms Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. Free tax forms If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. Free tax forms Nonelective contributions . Free tax forms These are employer contributions that are not made under a salary reduction agreement. Free tax forms Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. Free tax forms You do not pay income tax on these contributions until you withdraw them from the account. Free tax forms After-tax contributions . Free tax forms These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. Free tax forms A salary payment on which income tax has been withheld is a source of these contributions. Free tax forms If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. Free tax forms A combination of any of the three contribution types listed above. Free tax forms Self-employed minister. Free tax forms   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. Free tax forms Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. Free tax forms Your employer will report contributions on your 2013 Form W-2. Free tax forms Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. Free tax forms If you are a self-employed minister or chaplain, see the discussions next. Free tax forms Self-employed ministers. Free tax forms   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. Free tax forms Deduct your contributions on line 28 of the 2013 Form 1040. Free tax forms Chaplains. Free tax forms   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. Free tax forms    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. Free tax forms   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. Free tax forms Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. Free tax forms How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. Free tax forms If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. Free tax forms Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. Free tax forms Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. Free tax forms Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. Free tax forms Prev  Up  Next   Home   More Online Publications