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Complete the requested banking information in the "Direct Deposit" section of your tax form the next time you file a Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds.


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Page Last Reviewed or Updated: 26-Mar-2014

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