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Income Tax Filing Extension

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Income Tax Filing Extension

Income tax filing extension 2. Income tax filing extension   Roth IRAs Table of Contents What's New for 2013 What's New for 2014 Reminders Introduction What Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA?How Much Can Be Contributed? When Can You Make Contributions? What if You Contribute Too Much? Can You Move Amounts Into a Roth IRA?Conversions Rollover From Employer's Plan Into a Roth IRA Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Rollover From a Roth IRA Rollover of Exxon Valdez Settlement Income Rollover of Airline Payments Are Distributions Taxable?What Are Qualified Distributions? Additional Tax on Early Distributions Ordering Rules for Distributions How Do You Figure the Taxable Part? Must You Withdraw or Use Assets?Minimum distributions. Income tax filing extension Recognizing Losses on Investments Distributions After Owner's Death What's New for 2013 Roth IRA contribution limit. Income tax filing extension  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. Income tax filing extension 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. Income tax filing extension However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. Income tax filing extension For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in this chapter. Income tax filing extension Modified AGI limit for Roth IRA contributions increased. Income tax filing extension  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. Income tax filing extension Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. Income tax filing extension You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. Income tax filing extension 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. Income tax filing extension You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. Income tax filing extension 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-. Income tax filing extension You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Income tax filing extension See Can You Contribute to a Roth IRA? in this chapter. Income tax filing extension Net Investment Income Tax. Income tax filing extension  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). Income tax filing extension However, these distributions are taken into account when determining the modified adjusted gross income threshold. Income tax filing extension Distributions from a nonqualified retirement plan are included in net investment income. Income tax filing extension See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. Income tax filing extension What's New for 2014 Modified AGI limit for Roth IRA contributions increased. Income tax filing extension  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. Income tax filing extension Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. Income tax filing extension You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. Income tax filing extension 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. Income tax filing extension You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. Income tax filing extension 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-. Income tax filing extension You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Income tax filing extension Reminders Deemed IRAs. Income tax filing extension  For plan years beginning after 2002, a qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. Income tax filing extension If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. Income tax filing extension An employee's account can be treated as a traditional IRA or a Roth IRA. Income tax filing extension 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. Income tax filing extension Designated Roth accounts. Income tax filing extension  Designated Roth accounts are separate accounts under 401(k), 403(b), or 457(b) plans that accept elective deferrals that are referred to as Roth contributions. Income tax filing extension These elective deferrals are included in your income, but qualified distributions from these accounts are not included in your income. Income tax filing extension Designated Roth accounts are not IRAs and should not be confused with Roth IRAs. Income tax filing extension Contributions, up to their respective limits, can be made to Roth IRAs and designated Roth accounts according to your eligibility to participate. Income tax filing extension A contribution to one does not impact your eligibility to contribute to the other. Income tax filing extension See Publication 575, for more information on designated Roth accounts. Income tax filing extension Introduction Regardless of your age, you may be able to establish and make nondeductible contributions to an individual retirement plan called a Roth IRA. Income tax filing extension Contributions not reported. Income tax filing extension   You do not report Roth IRA contributions on your return. Income tax filing extension What Is a Roth IRA? A Roth IRA is an individual retirement plan that, except as explained in this chapter, is subject to the rules that apply to a traditional IRA (defined next). Income tax filing extension It can be either an account or an annuity. Income tax filing extension Individual retirement accounts and annuities are described in chapter 1 under How Can a Traditional IRA Be Opened. Income tax filing extension To be a Roth IRA, the account or annuity must be designated as a Roth IRA when it is opened. Income tax filing extension A deemed IRA can be a Roth IRA, but neither a SEP IRA nor a SIMPLE IRA can be designated as a Roth IRA. Income tax filing extension Unlike a traditional IRA, you cannot deduct contributions to a Roth IRA. Income tax filing extension But, if you satisfy the requirements, qualified distributions (discussed later) are tax free. Income tax filing extension Contributions can be made to your Roth IRA after you reach age 70½ and you can leave amounts in your Roth IRA as long as you live. Income tax filing extension Traditional IRA. Income tax filing extension   A traditional IRA is any IRA that is not a Roth IRA or SIMPLE IRA. Income tax filing extension Traditional IRAs are discussed in chapter 1. Income tax filing extension When Can a Roth IRA Be Opened? You can open a Roth IRA at any time. Income tax filing extension However, the time for making contributions for any year is limited. Income tax filing extension See When Can You Make Contributions , later under Can You Contribute to a Roth IRA. Income tax filing extension Can You Contribute to a Roth IRA? Generally, you can contribute to a Roth IRA if you have taxable compensation (defined later) and your modified AGI (defined later) is less than: $188,000 for married filing jointly or qualifying widow(er), $127,000 for single, head of household, or married filing separately and you did not live with your spouse at any time during the year, and $10,000 for married filing separately and you lived with your spouse at any time during the year. Income tax filing extension You may be able to claim a credit for contributions to your Roth IRA. Income tax filing extension For more information, see chapter 4. Income tax filing extension Is there an age limit for contributions?   Contributions can be made to your Roth IRA regardless of your age. Income tax filing extension Can you contribute to a Roth IRA for your spouse?   You can contribute to a Roth IRA for your spouse provided the contributions satisfy the Kay Bailey Hutchison Spousal IRA limit discussed in chapter 1 under How Much Can Be Contributed, you file jointly, and your modified AGI is less than $188,000. Income tax filing extension Compensation. Income tax filing extension   Compensation includes wages, salaries, tips, professional fees, bonuses, and other amounts received for providing personal services. Income tax filing extension It also includes commissions, self-employment income, nontaxable combat pay, military differential pay, and taxable alimony and separate maintenance payments. Income tax filing extension For more information, see What Is Compensation? under Who Can Open a Traditional IRA? in chapter 1. Income tax filing extension Modified AGI. Income tax filing extension   Your modified AGI for Roth IRA purposes is your adjusted gross income (AGI) as shown on your return with some adjustments. Income tax filing extension Use Worksheet 2-1 , later, to determine your modified AGI. Income tax filing extension    Do not subtract conversion income when figuring your other AGI-based phaseouts and taxable income, such as your deduction for medical and dental expenses. Income tax filing extension Subtract them from AGI only for the purpose of figuring your modified AGI for Roth IRA purposes. Income tax filing extension How Much Can Be Contributed? The contribution limit for Roth IRAs generally depends on whether contributions are made only to Roth IRAs or to both traditional IRAs and Roth IRAs. Income tax filing extension Worksheet 2-1. Income tax filing extension Modified Adjusted Gross Income for Roth IRA Purposes Use this worksheet to figure your modified adjusted gross income for Roth IRA purposes. Income tax filing extension 1. Income tax filing extension Enter your adjusted gross income from Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37 1. Income tax filing extension   2. Income tax filing extension Enter any income resulting from the conversion of an IRA (other than a Roth IRA) to a Roth IRA (included on Form 1040, line 15b, Form 1040A, line 11b, or Form 1040NR, line 16b) and a rollover from a qualified retirement plan to a Roth IRA (included on Form 1040, line 16b, Form 1040A, line 12b, or Form 1040NR, line 17b) 2. Income tax filing extension   3. Income tax filing extension Subtract line 2 from line 1 3. Income tax filing extension   4. Income tax filing extension Enter any traditional IRA deduction from Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32 4. Income tax filing extension   5. Income tax filing extension Enter any student loan interest deduction from Form 1040, line 33; Form 1040A, line 18; or Form 1040NR, line 33 5. Income tax filing extension   6. Income tax filing extension Enter any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19 6. Income tax filing extension   7. Income tax filing extension Enter any domestic production activities deduction from Form 1040, line 35, or Form 1040NR, line 34 7. Income tax filing extension   8. Income tax filing extension Enter any foreign earned income exclusion and/or housing exclusion from Form 2555, line 45, or Form 2555-EZ, line 18 8. Income tax filing extension   9. Income tax filing extension Enter any foreign housing deduction from Form 2555, line 50 9. Income tax filing extension   10. Income tax filing extension Enter any excludable qualified savings bond interest from Form 8815, line 14 10. Income tax filing extension   11. Income tax filing extension Enter any excluded employer-provided adoption benefits from Form 8839, line 28 11. Income tax filing extension   12. Income tax filing extension Add the amounts on lines 3 through 11 12. Income tax filing extension   13. Income tax filing extension Enter: $188,000 if married filing jointly or qualifying widow(er), $10,000 if married filing separately and you lived with your spouse at any time during the year, or $127,000 for all others 13. Income tax filing extension   Is the amount on line 12 more than the amount on line 13? If yes, see the note below. Income tax filing extension  If no, the amount on line 12 is your modified adjusted gross income for Roth IRA purposes. Income tax filing extension       Note. Income tax filing extension If the amount on line 12 is more than the amount on line 13 and you have other income or loss items, such as social security income or passive activity losses, that are subject to AGI-based phaseouts, you can refigure your AGI solely for the purpose of figuring your modified AGI for Roth IRA purposes. Income tax filing extension (If you receive social security benefits, use Worksheet 1 in Appendix B to refigure your AGI. Income tax filing extension ) Then go to line 3 above in this Worksheet 2-1 to refigure your modified AGI. Income tax filing extension If you do not have other income or loss items subject to AGI-based phaseouts, your modified adjusted gross income for Roth IRA purposes is the amount on line 12 above. Income tax filing extension Roth IRAs only. Income tax filing extension   If contributions are made only to Roth IRAs, your contribution limit generally is the lesser of: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation. Income tax filing extension   However, if your modified AGI is above a certain amount, your contribution limit may be reduced, as explained later under Contribution limit reduced . Income tax filing extension Roth IRAs and traditional IRAs. Income tax filing extension   If contributions are made to both Roth IRAs and traditional IRAs established for your benefit, your contribution limit for Roth IRAs generally is the same as your limit would be if contributions were made only to Roth IRAs, but then reduced by all contributions for the year to all IRAs other than Roth IRAs. Income tax filing extension Employer contributions under a SEP or SIMPLE IRA plan do not affect this limit. Income tax filing extension   This means that your contribution limit is the lesser of: $5,500 ($6,500 if you are age 50 or older) minus all contributions (other than employer contributions under a SEP or SIMPLE IRA plan) for the year to all IRAs other than Roth IRAs, or Your taxable compensation minus all contributions (other than employer contributions under a SEP or SIMPLE IRA plan) for the year to all IRAs other than Roth IRAs. Income tax filing extension   However, if your modified AGI is above a certain amount, your contribution limit may be reduced, as explained below under Contribution limit reduced . Income tax filing extension   Simplified employee pensions (SEPs) are discussed in Publication 560. Income tax filing extension Savings incentive match plans for employees (SIMPLEs) are discussed in chapter 3. Income tax filing extension Repayment of reservist distributions. Income tax filing extension   You can repay qualified reservist distributions even if the repayments would cause your total contributions to the Roth IRA to be more than the general limit on contributions. Income tax filing extension However, the total repayments cannot be more than the amount of your distribution. Income tax filing extension Note. Income tax filing extension If you make repayments of qualified reservist distributions to a Roth IRA, increase your basis in the Roth IRA by the amount of the repayment. Income tax filing extension For more information, see Qualified reservist repayments under How Much Can Be Contributed? in chapter 1. Income tax filing extension Contribution limit reduced. Income tax filing extension   If your modified AGI is above a certain amount, your contribution limit is gradually reduced. Income tax filing extension Use Table 2-1, later, to determine if this reduction applies to you. Income tax filing extension Table 2-1. Income tax filing extension Effect of Modified AGI on Roth IRA Contribution This table shows whether your contribution to a Roth IRA is affected by the amount of your modified adjusted gross income (modified AGI). Income tax filing extension IF you have taxable compensation and your filing status is . Income tax filing extension . Income tax filing extension . Income tax filing extension AND your modified AGI is . Income tax filing extension . Income tax filing extension . Income tax filing extension THEN . Income tax filing extension . Income tax filing extension . Income tax filing extension married filing jointly or  qualifying widow(er) less than $178,000 you can contribute up to $5,500 ($6,500 if you are age 50 or older) as explained under How Much Can Be Contributed . Income tax filing extension at least $178,000 but less than $188,000 the amount you can contribute is reduced as explained under Contribution limit reduced . Income tax filing extension $188,000 or more you cannot contribute to a Roth IRA. Income tax filing extension married filing separately and you lived with your spouse at any time during the year zero (-0-) you can contribute up to $5,500 ($6,500 if you are age 50 or older) as explained under How Much Can Be Contributed . Income tax filing extension more than zero (-0-) but less than $10,000 the amount you can contribute is reduced as explained under Contribution limit reduced . Income tax filing extension $10,000 or more you cannot contribute to a Roth IRA. Income tax filing extension single, head of household,  or married filing separately and you did not live with your spouse at any time during the year less than $112,000 you can contribute up to $5,500 ($6,500 if you are age 50 or older) as explained under How Much Can Be Contributed . Income tax filing extension at least $112,000 but less than $127,000 the amount you can contribute is reduced as explained under Contribution limit reduced . Income tax filing extension $127,000 or more you cannot contribute to a Roth IRA. Income tax filing extension Figuring the reduction. Income tax filing extension   If the amount you can contribute must be reduced, use Worksheet 2-2, later, to figure your reduced contribution limit. Income tax filing extension Worksheet 2-2. Income tax filing extension Determining Your Reduced Roth IRA Contribution Limit Before using this worksheet, check Table 2-1, earlier, to determine whether or not your Roth IRA contribution limit is reduced. Income tax filing extension If it is, use this worksheet to determine how much it is reduced. Income tax filing extension 1. Income tax filing extension Enter your modified AGI for Roth IRA purposes (Worksheet 2-1, line 12) 1. Income tax filing extension   2. Income tax filing extension Enter: $178,000 if filing a joint return or qualifying widow(er), $-0- if married filing a separate return and you lived with your spouse at any time in 2013, or $112,000 for all others 2. Income tax filing extension   3. Income tax filing extension Subtract line 2 from line 1 3. Income tax filing extension   4. Income tax filing extension Enter: $10,000 if filing a joint return or qualifying widow(er) or married filing a separate return and you lived with your spouse at any time during the year, or $15,000 for all others 4. Income tax filing extension   5. Income tax filing extension Divide line 3 by line 4 and enter the result as a decimal (rounded to at least three places). Income tax filing extension If the result is 1. Income tax filing extension 000 or more, enter 1. Income tax filing extension 000 5. Income tax filing extension   6. Income tax filing extension Enter the lesser of: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation 6. Income tax filing extension   7. Income tax filing extension Multiply line 5 by line 6 7. Income tax filing extension   8. Income tax filing extension Subtract line 7 from line 6. Income tax filing extension Round the result up to the nearest $10. Income tax filing extension If the result is less than $200, enter $200 8. Income tax filing extension   9. Income tax filing extension Enter contributions for the year to other IRAs 9. Income tax filing extension   10. Income tax filing extension Subtract line 9 from line 6 10. Income tax filing extension   11. Income tax filing extension Enter the lesser of line 8 or line 10. Income tax filing extension This is your reduced Roth IRA contribution limit 11. Income tax filing extension      Round your reduced contribution limit up to the nearest $10. Income tax filing extension If your reduced contribution limit is more than $0, but less than $200, increase the limit to $200. Income tax filing extension Example. Income tax filing extension You are a 45-year-old, single individual with taxable compensation of $113,000. Income tax filing extension You want to make the maximum allowable contribution to your Roth IRA for 2013. Income tax filing extension Your modified AGI for 2013 is $113,000. Income tax filing extension You have not contributed to any traditional IRA, so the maximum contribution limit before the modified AGI reduction is $5,500. Income tax filing extension You figure your reduced Roth IRA contribution of $5,140 as shown on Worksheet 2-2. Income tax filing extension Example—Illustrated, later. Income tax filing extension   Worksheet 2-2. Income tax filing extension Example—Illustrated Before using this worksheet, check Table 2-1, earlier, to determine whether or not your Roth IRA contribution limit is reduced. Income tax filing extension If it is, use this worksheet to determine how much it is reduced. Income tax filing extension 1. Income tax filing extension Enter your modified AGI for Roth IRA purposes (Worksheet 2-1, line 12) 1. Income tax filing extension 113,000 2. Income tax filing extension Enter: $178,000 if filing a joint return or qualifying widow(er), $-0- if married filing a separate return and you lived with your spouse at any time in 2013, or $112,000 for all others 2. Income tax filing extension 112,000 3. Income tax filing extension Subtract line 2 from line 1 3. Income tax filing extension 1,000 4. Income tax filing extension Enter: $10,000 if filing a joint return or qualifying widow(er) or married filing a separate return and you lived with your spouse at any time during the year, or $15,000 for all others 4. Income tax filing extension 15,000 5. Income tax filing extension Divide line 3 by line 4 and enter the result as a decimal (rounded to at least three places). Income tax filing extension If the result is 1. Income tax filing extension 000 or more, enter 1. Income tax filing extension 000 5. Income tax filing extension . Income tax filing extension 067 6. Income tax filing extension Enter the lesser of: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation 6. Income tax filing extension 5,500 7. Income tax filing extension Multiply line 5 by line 6 7. Income tax filing extension 369 8. Income tax filing extension Subtract line 7 from line 6. Income tax filing extension Round the result up to the nearest $10. Income tax filing extension If the result is less than $200, enter $200 8. Income tax filing extension 5,140 9. Income tax filing extension Enter contributions for the year to other IRAs 9. Income tax filing extension 0 10. Income tax filing extension Subtract line 9 from line 6 10. Income tax filing extension 5,500 11. Income tax filing extension Enter the lesser of line 8 or line 10. Income tax filing extension This is your reduced Roth IRA contribution limit 11. Income tax filing extension 5,140 When Can You Make Contributions? You can make contributions to a Roth IRA for a year at any time during the year or by the due date of your return for that year (not including extensions). Income tax filing extension You can make contributions for 2013 by the due date (not including extensions) for filing your 2013 tax return. Income tax filing extension This means that most people can make contributions for 2013 by April 15, 2014. Income tax filing extension What if You Contribute Too Much? A 6% excise tax applies to any excess contribution to a Roth IRA. Income tax filing extension Excess contributions. Income tax filing extension   These are the contributions to your Roth IRAs for a year that equal the total of: Amounts contributed for the tax year to your Roth IRAs (other than amounts properly and timely rolled over from a Roth IRA or properly converted from a traditional IRA or rolled over from a qualified retirement plan, as described later) that are more than your contribution limit for the year (explained earlier under How Much Can Be Contributed? ), plus Any excess contributions for the preceding year, reduced by the total of: Any distributions out of your Roth IRAs for the year, plus Your contribution limit for the year minus your contributions to all your IRAs for the year. Income tax filing extension Withdrawal of excess contributions. Income tax filing extension   For purposes of determining excess contributions, any contribution that is withdrawn on or before the due date (including extensions) for filing your tax return for the year is treated as an amount not contributed. Income tax filing extension This treatment only applies if any earnings on the contributions are also withdrawn. Income tax filing extension The earnings are considered earned and received in the year the excess contribution was made. Income tax filing extension   If you timely filed your 2013 tax return without withdrawing a contribution that you made in 2013, you can still have the contribution returned to you within 6 months of the due date of your 2013 tax return, excluding extensions. Income tax filing extension If you do, file an amended return with “Filed pursuant to section 301. Income tax filing extension 9100-2” written at the top. Income tax filing extension Report any related earnings on the amended return and include an explanation of the withdrawal. Income tax filing extension Make any other necessary changes on the amended return. Income tax filing extension Applying excess contributions. Income tax filing extension    If contributions to your Roth IRA for a year were more than the limit, you can apply the excess contribution in one year to a later year if the contributions for that later year are less than the maximum allowed for that year. Income tax filing extension Can You Move Amounts Into a Roth IRA? You may be able to convert amounts from either a traditional, SEP, or SIMPLE IRA into a Roth IRA. Income tax filing extension You may be able to roll over amounts from a qualified retirement plan to a Roth IRA. Income tax filing extension You may be able to recharacterize contributions made to one IRA as having been made directly to a different IRA. Income tax filing extension You can roll amounts over from a designated Roth account or from one Roth IRA to another Roth IRA. Income tax filing extension Conversions You can convert a traditional IRA to a Roth IRA. Income tax filing extension The conversion is treated as a rollover, regardless of the conversion method used. Income tax filing extension Most of the rules for rollovers, described in chapter 1 under Rollover From One IRA Into Another , apply to these rollovers. Income tax filing extension However, the 1-year waiting period does not apply. Income tax filing extension Conversion methods. Income tax filing extension   You can convert amounts from a traditional IRA to a Roth IRA in any of the following three ways. Income tax filing extension Rollover. Income tax filing extension You can receive a distribution from a traditional IRA and roll it over (contribute it) to a Roth IRA within 60 days after the distribution. Income tax filing extension Trustee-to-trustee transfer. Income tax filing extension You can direct the trustee of the traditional IRA to transfer an amount from the traditional IRA to the trustee of the Roth IRA. Income tax filing extension Same trustee transfer. Income tax filing extension If the trustee of the traditional IRA also maintains the Roth IRA, you can direct the trustee to transfer an amount from the traditional IRA to the Roth IRA. Income tax filing extension Same trustee. Income tax filing extension   Conversions made with the same trustee can be made by redesignating the traditional IRA as a Roth IRA, rather than opening a new account or issuing a new contract. Income tax filing extension Income. Income tax filing extension   You must include in your gross income distributions from a traditional IRA that you would have had to include in income if you had not converted them into a Roth IRA. Income tax filing extension These amounts are normally included in income on your return for the year that you converted them from a traditional IRA to a Roth IRA. Income tax filing extension If you must include any amount in your gross income, you may have to increase your withholding or make estimated tax payments. Income tax filing extension See Publication 505, Tax Withholding and Estimated Tax. Income tax filing extension More information. Income tax filing extension   For more information on conversions, see Converting From Any Traditional IRA Into a Roth IRA in chapter 1. Income tax filing extension Rollover From Employer's Plan Into a Roth IRA You can roll over into a Roth IRA all or part of an eligible rollover distribution you receive from your (or your deceased spouse's): Employer's qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan); Annuity plan; Tax-sheltered annuity plan (section 403(b) plan); or Governmental deferred compensation plan (section 457 plan). Income tax filing extension Any amount rolled over is subject to the same rules for converting a traditional IRA into a Roth IRA. Income tax filing extension See Converting From Any Traditional IRA Into a Roth IRA in chapter 1. Income tax filing extension Also, the rollover contribution must meet the rollover requirements that apply to the specific type of retirement plan. Income tax filing extension Rollover methods. Income tax filing extension   You can roll over amounts from a qualified retirement plan to a Roth IRA in one of the following ways. Income tax filing extension Rollover. Income tax filing extension You can receive a distribution from a qualified retirement plan and roll it over (contribute) to a Roth IRA within 60 days after the distribution. Income tax filing extension Since the distribution is paid directly to you, the payer generally must withhold 20% of it. Income tax filing extension Direct rollover option. Income tax filing extension Your employer's qualified plan must give you the option to have any part of an eligible rollover distribution paid directly to a Roth IRA. Income tax filing extension Generally, no tax is withheld from any part of the designated distribution that is directly paid to the trustee of the Roth IRA. Income tax filing extension Rollover by nonspouse beneficiary. Income tax filing extension   If you are a designated beneficiary (other than a surviving spouse) of a deceased employee, you can roll over all or part of an eligible rollover distribution from one of the types of plans listed above into a Roth IRA. Income tax filing extension You must make the rollover by a direct trustee-to-trustee transfer into an inherited Roth IRA. Income tax filing extension   You will determine your required minimum distributions in years after you make the rollover based on whether the employee died before his or her required beginning date for taking distributions from the plan. Income tax filing extension For more information, see Distributions after the employee’s death under Tax on Excess Accumulation in Publication 575. Income tax filing extension Income. Income tax filing extension   You must include in your gross income distributions from a qualified retirement plan that you would have had to include in income if you had not rolled them over into a Roth IRA. Income tax filing extension You do not include in gross income any part of a distribution from a qualified retirement plan that is a return of contributions (after-tax contributions) to the plan that were taxable to you when paid. Income tax filing extension These amounts are normally included in income on your return for the year of the rollover from the qualified employer plan to a Roth IRA. Income tax filing extension If you must include any amount in your gross income, you may have to increase your withholding or make estimated tax payments. Income tax filing extension See Publication 505, Tax Withholding and Estimated Tax. Income tax filing extension For more information on eligible rollover distributions from qualified retirement plans and withholding, see Rollover From Employer's Plan Into an IRA in chapter 1. Income tax filing extension Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments If you received a military death gratuity or SGLI payment with respect to a death from injury that occurred after October 6, 2001, you can contribute (roll over) all or part of the amount received to your Roth IRA. Income tax filing extension The contribution is treated as a qualified rollover contribution. Income tax filing extension The amount you can roll over to your Roth IRA cannot exceed the total amount that you received reduced by any part of that amount that was contributed to a Coverdell ESA or another Roth IRA. Income tax filing extension Any military death gratuity or SGLI payment contributed to a Roth IRA is disregarded for purposes of the 1-year waiting period between rollovers. Income tax filing extension The rollover must be completed before the end of the 1-year period beginning on the date you received the payment. Income tax filing extension The amount contributed to your Roth IRA is treated as part of your cost basis (investment in the contract) in the Roth IRA that is not taxable when distributed. Income tax filing extension Rollover From a Roth IRA You can withdraw, tax free, all or part of the assets from one Roth IRA if you contribute them within 60 days to another Roth IRA. Income tax filing extension Most of the rules for rollovers, described in chapter 1 under Rollover From One IRA Into Another , apply to these rollovers. Income tax filing extension However, rollovers from retirement plans other than Roth IRAs are disregarded for purposes of the 1-year waiting period between rollovers. Income tax filing extension A rollover from a Roth IRA to an employer retirement plan is not allowed. Income tax filing extension A rollover from a designated Roth account can only be made to another designated Roth account or to a Roth IRA. Income tax filing extension If you roll over an amount from one Roth IRA to another Roth IRA, the 5-year period used to determine qualified distributions does not change. Income tax filing extension The 5-year period begins with the first taxable year for which the contribution was made to the initial Roth IRA. Income tax filing extension See What are Qualified Distributions , later. Income tax filing extension Rollover of Exxon Valdez Settlement Income If you are a qualified taxpayer (defined in chapter 1, earlier) and you received qualified settlement income (defined in chapter 1, earlier), you can contribute all or part of the amount received to an eligible retirement plan which includes a Roth IRA. Income tax filing extension The rules for contributing qualified settlement income to a Roth IRA are the same as the rules for contributing qualified settlement income to a traditional IRA with the following exception. Income tax filing extension Qualified settlement income that is contributed to a Roth IRA, or to a designated Roth account, will be: Included in your taxable income for the year the qualified settlement income was received, and Treated as part of your cost basis (investment in the contract) in the Roth IRA that is not taxable when distributed. Income tax filing extension For more information, see Rollover of Exxon Valdez Settlement Income in chapter 1. Income tax filing extension Rollover of Airline Payments If you are a qualified airline employee (defined next), you may contribute any portion of an airline payment (defined below) you receive to a Roth IRA. Income tax filing extension The contribution must be made within 180 days from the date you received the payment. Income tax filing extension The contribution will be treated as a qualified rollover contribution. Income tax filing extension The rollover contribution is included in income to the extent it would be included in income if it were not part of the rollover contribution. Income tax filing extension Also, any reduction in the airline payment amount on account of employment taxes shall be disregarded when figuring the amount you can contribute to your Roth IRA. Income tax filing extension Qualified airline employee. Income tax filing extension    A current or former employee of a commercial airline carrier who was a participant in a qualified defined benefit plan maintained by the carrier which was terminated or became subject to restrictions under Section 402(b) of the Pension Protection Act of 2006. Income tax filing extension These provisions also apply to surviving spouses of qualified airline employees. Income tax filing extension Airline payment. Income tax filing extension    An airline payment is any payment of money or other property that is paid to a qualified airline employee from a commercial airline carrier. Income tax filing extension The payment also must be made both: Under the approval of an order of federal bankruptcy court in a case filed after September 11, 2001, and before January 1, 2007, and In respect of the qualified airline employee’s interest in a bankruptcy claim against the airline carrier, any note of the carrier (or amount paid in lieu of a note being issued), or any other fixed obligation of the carrier to pay a lump sum amount. Income tax filing extension Any reduction in the airline payment amount on account of employment taxes shall be disregarded when figuring the amount you can roll over to your traditional IRA. Income tax filing extension Also, an airline payment shall not include any amount payable on the basis of the airline carrier’s future earnings or profits. Income tax filing extension Are Distributions Taxable? You do not include in your gross income qualified distributions or distributions that are a return of your regular contributions from your Roth IRA(s). Income tax filing extension You also do not include distributions from your Roth IRA that you roll over tax free into another Roth IRA. Income tax filing extension You may have to include part of other distributions in your income. Income tax filing extension See Ordering Rules for Distributions , later. Income tax filing extension Basis of distributed property. Income tax filing extension   The basis of property distributed from a Roth IRA is its fair market value (FMV) on the date of distribution, whether or not the distribution is a qualified distribution. Income tax filing extension Withdrawals of contributions by due date. Income tax filing extension   If you withdraw contributions (including any net earnings on the contributions) by the due date of your return for the year in which you made the contribution, the contributions are treated as if you never made them. Income tax filing extension If you have an extension of time to file your return, you can withdraw the contributions and earnings by the extended due date. Income tax filing extension The withdrawal of contributions is tax free, but you must include the earnings on the contributions in income for the year in which you made the contributions. Income tax filing extension What Are Qualified Distributions? A qualified distribution is any payment or distribution from your Roth IRA that meets the following requirements. Income tax filing extension It is made after the 5-year period beginning with the first taxable year for which a contribution was made to a Roth IRA set up for your benefit, and The payment or distribution is: Made on or after the date you reach age 59½, Made because you are disabled (defined earlier), Made to a beneficiary or to your estate after your death, or One that meets the requirements listed under First home under Exceptions in chapter 1 (up to a $10,000 lifetime limit). Income tax filing extension Additional Tax on Early Distributions If you receive a distribution that is not a qualified distribution, you may have to pay the 10% additional tax on early distributions as explained in the following paragraphs. Income tax filing extension Distributions of conversion and certain rollover contributions within 5-year period. Income tax filing extension   If, within the 5-year period starting with the first day of your tax year in which you convert an amount from a traditional IRA or rollover an amount from a qualified retirement plan to a Roth IRA, you take a distribution from a Roth IRA, you may have to pay the 10% additional tax on early distributions. Income tax filing extension You generally must pay the 10% additional tax on any amount attributable to the part of the amount converted or rolled over (the conversion or rollover contribution) that you had to include in income (recapture amount). Income tax filing extension A separate 5-year period applies to each conversion and rollover. Income tax filing extension See Ordering Rules for Distributions , later, to determine the recapture amount, if any. Income tax filing extension   The 5-year period used for determining whether the 10% early distribution tax applies to a distribution from a conversion or rollover contribution is separately determined for each conversion and rollover, and is not necessarily the same as the 5-year period used for determining whether a distribution is a qualified distribution. Income tax filing extension See What Are Qualified Distributions , earlier. Income tax filing extension   For example, if a calendar-year taxpayer makes a conversion contribution on February 25, 2013, and makes a regular contribution for 2012 on the same date, the 5-year period for the conversion begins January 1, 2013, while the 5-year period for the regular contribution begins on January 1, 2012. Income tax filing extension   Unless one of the exceptions listed later applies, you must pay the additional tax on the portion of the distribution attributable to the part of the conversion or rollover contribution that you had to include in income because of the conversion or rollover. Income tax filing extension   You must pay the 10% additional tax in the year of the distribution, even if you had included the conversion or rollover contribution in an earlier year. Income tax filing extension You also must pay the additional tax on any portion of the distribution attributable to earnings on contributions. Income tax filing extension Other early distributions. Income tax filing extension   Unless one of the exceptions listed below applies, you must pay the 10% additional tax on the taxable part of any distributions that are not qualified distributions. Income tax filing extension Exceptions. Income tax filing extension   You may not have to pay the 10% additional tax in the following situations. Income tax filing extension You have reached age 59½. Income tax filing extension You are totally and permanently disabled. Income tax filing extension You are the beneficiary of a deceased IRA owner. Income tax filing extension You use the distribution to buy, build, or rebuild a first home. Income tax filing extension The distributions are part of a series of substantially equal payments. Income tax filing extension You have unreimbursed medical expenses that are more than 10% (or 7. Income tax filing extension 5% if you or your spouse was born before January 2, 1949) of your adjusted gross income (defined earlier) for the year. Income tax filing extension You are paying medical insurance premiums during a period of unemployment. Income tax filing extension The distributions are not more than your qualified higher education expenses. Income tax filing extension The distribution is due to an IRS levy of the qualified plan. Income tax filing extension The distribution is a qualified reservist distribution. Income tax filing extension Most of these exceptions are discussed earlier in chapter 1 under Early Distributions . Income tax filing extension Please click here for the text description of the image. Income tax filing extension Is Roth Distributions a Qualified Distribution? Ordering Rules for Distributions If you receive a distribution from your Roth IRA that is not a qualified distribution, part of it may be taxable. Income tax filing extension There is a set order in which contributions (including conversion contributions and rollover contributions from qualified retirement plans) and earnings are considered to be distributed from your Roth IRA. Income tax filing extension For these purposes, disregard the withdrawal of excess contributions and the earnings on them (discussed earlier under What if You Contribute Too Much ). Income tax filing extension Order the distributions as follows. Income tax filing extension Regular contributions. Income tax filing extension Conversion and rollover contributions, on a first-in, first-out basis (generally, total conversions and rollovers from the earliest year first). Income tax filing extension See Aggregation (grouping and adding) rules, later. Income tax filing extension Take these conversion and rollover contributions into account as follows: Taxable portion (the amount required to be included in gross income because of the conversion or rollover) first, and then the Nontaxable portion. Income tax filing extension Earnings on contributions. Income tax filing extension Disregard rollover contributions from other Roth IRAs for this purpose. Income tax filing extension Aggregation (grouping and adding) rules. Income tax filing extension   Determine the taxable amounts distributed (withdrawn), distributions, and contributions by grouping and adding them together as follows. Income tax filing extension Add all distributions from all your Roth IRAs during the year together. Income tax filing extension Add all regular contributions made for the year (including contributions made after the close of the year, but before the due date of your return) together. Income tax filing extension Add this total to the total undistributed regular contributions made in prior years. Income tax filing extension Add all conversion and rollover contributions made during the year together. Income tax filing extension For purposes of the ordering rules, in the case of any conversion or rollover in which the conversion or rollover distribution is made in 2013 and the conversion or rollover contribution is made in 2014, treat the conversion or rollover contribution as contributed before any other conversion or rollover contributions made in 2014. Income tax filing extension Add any recharacterized contributions that end up in a Roth IRA to the appropriate contribution group for the year that the original contribution would have been taken into account if it had been made directly to the Roth IRA. Income tax filing extension   Disregard any recharacterized contribution that ends up in an IRA other than a Roth IRA for the purpose of grouping (aggregating) both contributions and distributions. Income tax filing extension Also disregard any amount withdrawn to correct an excess contribution (including the earnings withdrawn) for this purpose. Income tax filing extension Example. Income tax filing extension On October 15, 2009, Justin converted all $80,000 in his traditional IRA to his Roth IRA. Income tax filing extension His Forms 8606 from prior years show that $20,000 of the amount converted is his basis. Income tax filing extension Justin included $60,000 ($80,000 − $20,000) in his gross income. Income tax filing extension On February 23, 2013, Justin made a regular contribution of $5,000 to a Roth IRA. Income tax filing extension On November 8, 2013, at age 60, Justin took a $7,000 distribution from his Roth IRA. Income tax filing extension The first $5,000 of the distribution is a return of Justin's regular contribution and is not includible in his income. Income tax filing extension The next $2,000 of the distribution is not includible in income because it was included previously. Income tax filing extension Figuring your recapture amount. Income tax filing extension   If you had an early distribution from your Roth IRAs in 2013, you must allocate the early distribution by using the Recapture Amount—Allocation Chart, later. Income tax filing extension Recapture Amount—Allocation Chart Enter the amount from your 2013 Form 8606, line 19   Before you begin: You will need your prior year Form(s) 8606 and income tax return(s) if you entered an amount on any line(s) as indicated below. Income tax filing extension   You will now allocate the amount you entered above (2013 Form 8606, line 19) in the order shown, to the amounts on the lines listed below (to the extent a prior year distribution was not allocable to the amount). Income tax filing extension The maximum amount you can enter on each line below is the amount entered on the referenced lines of the form for that year. Income tax filing extension Note. Income tax filing extension Once you have allocated the full amount from your 2013 Form 8606, line 19, STOP. Income tax filing extension See the Example , earlier. Income tax filing extension Tax Year Your Form 2013 Form 8606, line 20   Form 8606, line 22   1998 Form 8606, line 16   Form 8606, line 15   1999 Form 8606, line 16   Form 8606, line 15   2000 Form 8606, line 16   Form 8606, line 15   2001 Form 8606, line 18   Form 8606, line 17   2002 Form 8606, line 18   Form 8606, line 17   2003 Form 8606, line 18   Form 8606, line 17   2004 Form 8606, line 18   Form 8606, line 17   2005 Form 8606, line 18   Form 8606, line 17   2006 Form 8606, line 18   Form 8606, line 17   2007 Form 8606, line 18   Form 8606, line 17   2008 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2009 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2010 Form 8606, lines 18 and 23   Form 8606, lines 17 and 22   2011 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2012 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 25       *Only include those amounts rolled over to a Roth IRA. Income tax filing extension  **Only include any contributions (usually Form 1099-R, box 5) that were taxable to you when made and rolled over to a Roth IRA. Income tax filing extension Amount to include on Form 5329, line 1. Income tax filing extension   Include on line 1 of your 2013 Form 5329 the following four amounts from the Recapture Amount—Allocation Chart that you filled out. Income tax filing extension The amount you allocated to line 20 of your 2013 Form 8606. Income tax filing extension The amount(s) allocated to your 2009 through 2013 Forms 8606, line 18, and your 2010 Form 8606, line 23. Income tax filing extension The amount(s) allocated to your 2009, 2011, 2012, and 2013 Forms 1040, line 16b; Forms 1040A, line 12b; and Forms 1040NR, line 17b. Income tax filing extension The amount from your 2013 Form 8606, line 25. Income tax filing extension   Also, include any amount you allocated to line 20 of your 2013 Form 8606 on your 2013 Form 5329, line 2, and enter exception number 09. Income tax filing extension Example. Income tax filing extension Ishmael, age 32, opened a Roth IRA in 2000. Income tax filing extension He made the maximum contributions to it every year. Income tax filing extension In addition, he made the following transactions into his Roth IRA. Income tax filing extension In 2005, he converted $10,000 from his traditional IRA into his Roth IRA. Income tax filing extension He filled out a 2005 Form 8606 and attached it with his 2005 Form 1040. Income tax filing extension He entered $0 on line 17 of Form 8606 because he took a deduction for all the contributions to the traditional IRA, therefore he has no basis. Income tax filing extension He entered $10,000 on line 18 of Form 8606. Income tax filing extension In 2011, he rolled over the entire balance of his qualified retirement plan, $20,000, into a Roth IRA when he changed jobs. Income tax filing extension He used a 2011 Form 1040 to file his taxes. Income tax filing extension He entered $20,000 on line 16a of Form 1040 because that was the amount reported in box 1 of his 2011 Form 1099-R. Income tax filing extension Box 5 of his 2011 Form 1099-R reported $0 since he did not make any after-tax contributions to the qualified retirement plan. Income tax filing extension He entered $20,000 on line 16b of Form 1040 since that is the taxable amount that was rolled over in 2011. Income tax filing extension The total balance in his Roth IRA as of January 1, 2013 was $105,000 ($50,000 in contributions from 2000 through 2012 + $10,000 from the 2005 conversion + $20,000 from the 2011 rollover + $25,000 from earnings). Income tax filing extension He has not taken any early distribution from his Roth IRA before 2013. Income tax filing extension In 2013, he made the maximum contribution of $5,500 to his Roth IRA. Income tax filing extension In August of 2013, he took a $85,500 early distribution from his Roth IRA to use as a down payment on the purchase of his first home. Income tax filing extension See his filled out Illustrated Recapture Amount—Allocation Chart, later, to see how he allocated the amounts from the above transactions. Income tax filing extension Based on his allocation, he would enter $20,000 on his 2013 Form 5329, line 1 (see Amount to include on Form 5329, line 1 , above). Income tax filing extension He should also report $10,000 on his 2013 Form 5329, line 2, and enter exception 09 since that amount is not subject to the 10% additional tax on early distributions. Income tax filing extension Illustrated Recapture Amount—Allocation Chart Enter the amount from your 2013 Form 8606, line 19 $85,500 Before you begin: You will need your prior year Form(s) 8606 and income tax return(s) if you entered an amount on any line(s) as indicated below. Income tax filing extension   You will now allocate the amount you entered above (2013 Form 8606, line 19) in the order shown, to the amounts on the lines listed below (to the extent a prior year distribution was not allocable to the amount). Income tax filing extension The maximum amount you can enter on each line below is the amount entered on the referenced lines of the form for that year. Income tax filing extension Note. Income tax filing extension Once you have allocated the full amount from your 2013 Form 8606, line 19, STOP. Income tax filing extension See the Example , earlier. Income tax filing extension Tax Year Your Form 2013 Form 8606, line 20 $10,000 Form 8606, line 22 $55,500 1998 Form 8606, line 16   Form 8606, line 15   1999 Form 8606, line 16   Form 8606, line 15   2000 Form 8606, line 16   Form 8606, line 15   2001 Form 8606, line 18   Form 8606, line 17   2002 Form 8606, line 18   Form 8606, line 17   2003 Form 8606, line 18   Form 8606, line 17   2004 Form 8606, line 18   Form 8606, line 17   2005 Form 8606, line 18 $10,000 Form 8606, line 17 $-0- 2006 Form 8606, line 18   Form 8606, line 17   2007 Form 8606, line 18   Form 8606, line 17   2008 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2009 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2010 Form 8606, lines 18 and 23   Form 8606, lines 17 and 22   2011 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b* $10,000 Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2012 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 25       *Only include those amounts rolled over to a Roth IRA. Income tax filing extension  **Only include any contributions (usually Form 1099-R, box 5) that were taxable to you when made and rolled over to a Roth IRA. Income tax filing extension How Do You Figure the Taxable Part? To figure the taxable part of a distribution that is not a qualified distribution, complete Form 8606, Part III. Income tax filing extension Must You Withdraw or Use Assets? You are not required to take distributions from your Roth IRA at any age. Income tax filing extension The minimum distribution rules that apply to traditional IRAs do not apply to Roth IRAs while the owner is alive. Income tax filing extension However, after the death of a Roth IRA owner, certain of the minimum distribution rules that apply to traditional IRAs also apply to Roth IRAs as explained later under Distributions After Owner's Death . Income tax filing extension Minimum distributions. Income tax filing extension   You cannot use your Roth IRA to satisfy minimum distribution requirements for your traditional IRA. Income tax filing extension Nor can you use distributions from traditional IRAs for required distributions from Roth IRAs. Income tax filing extension See Distributions to beneficiaries , later. Income tax filing extension Recognizing Losses on Investments If you have a loss on your Roth IRA investment, you can recognize the loss on your income tax return, but only when all the amounts in all of your Roth IRA accounts have been distributed to you and the total distributions are less than your unrecovered basis. Income tax filing extension Your basis is the total amount of contributions in your Roth IRAs. Income tax filing extension You claim the loss as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions on Schedule A (Form 1040). Income tax filing extension Any such losses are added back to taxable income for purposes of calculating the alternative minimum tax. Income tax filing extension Distributions After Owner's Death If a Roth IRA owner dies, the minimum distribution rules that apply to traditional IRAs apply to Roth IRAs as though the Roth IRA owner died before his or her required beginning date. Income tax filing extension See When Can You Withdraw or Use Assets? in chapter 1. Income tax filing extension Distributions to beneficiaries. Income tax filing extension   Generally, the entire interest in the Roth IRA must be distributed by the end of the fifth calendar year after the year of the owner's death unless the interest is payable to a designated beneficiary over the life or life expectancy of the designated beneficiary. Income tax filing extension (See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. Income tax filing extension )   If paid as an annuity, the entire interest must be payable over a period not greater than the designated beneficiary's life expectancy and distributions must begin before the end of the calendar year following the year of death. Income tax filing extension Distributions from another Roth IRA cannot be substituted for these distributions unless the other Roth IRA was inherited from the same decedent. Income tax filing extension   If the sole beneficiary is the spouse, he or she can either delay distributions until the decedent would have reached age 70½ or treat the Roth IRA as his or her own. Income tax filing extension Combining with other Roth IRAs. Income tax filing extension   A beneficiary can combine an inherited Roth IRA with another Roth IRA maintained by the beneficiary only if the beneficiary either: Inherited the other Roth IRA from the same decedent, or Was the spouse of the decedent and the sole beneficiary of the Roth IRA and elects to treat it as his or her own IRA. Income tax filing extension Distributions that are not qualified distributions. Income tax filing extension   If a distribution to a beneficiary is not a qualified distribution, it is generally includible in the beneficiary's gross income in the same manner as it would have been included in the owner's income had it been distributed to the IRA owner when he or she was alive. Income tax filing extension   If the owner of a Roth IRA dies before the end of: The 5-year period beginning with the first taxable year for which a contribution was made to a Roth IRA set up for the owner's benefit, or The 5-year period starting with the year of a conversion contribution from a traditional IRA or a rollover from a qualified retirement plan to a Roth IRA, each type of contribution is divided among multiple beneficiaries according to the pro-rata share of each. Income tax filing extension See Ordering Rules for Distributions , earlier in this chapter under Are Distributions Taxable. Income tax filing extension Example. Income tax filing extension When Ms. Income tax filing extension Hibbard died in 2013, her Roth IRA contained regular contributions of $4,000, a conversion contribution of $10,000 that was made in 2009, and earnings of $2,000. Income tax filing extension No distributions had been made from her IRA. Income tax filing extension She had no basis in the conversion contribution in 2009. Income tax filing extension When she established this Roth IRA (her first) in 2009, she named each of her four children as equal beneficiaries. Income tax filing extension Each child will receive one-fourth of each type of contribution and one-fourth of the earnings. Income tax filing extension An immediate distribution of $4,000 to each child will be treated as $1,000 from regular contributions, $2,500 from conversion contributions, and $500 from earnings. Income tax filing extension In this case, because the distributions are made before the end of the applicable 5-year period for a qualified distribution, each beneficiary includes $500 in income for 2013. Income tax filing extension The 10% additional tax on early distributions does not apply because the distribution was made to the beneficiaries as a result of the death of the IRA owner. Income tax filing extension If distributions from an inherited Roth IRA are less than the required minimum distribution for the year, discussed in chapter 1 under When Must You Withdraw Assets? (Required Minimum Distributions), you may have to pay a 50% excise tax for that year on the amount not distributed as required. Income tax filing extension For the tax on excess accumulations (insufficient distributions), see Excess Accumulations (Insufficient Distributions) under What Acts Result in Penalties or Additional Taxes? in chapter 1. Income tax filing extension If this applies to you, substitute “Roth IRA” for “traditional IRA” in that discussion. Income tax filing extension Prev  Up  Next   Home   More Online Publications
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IRS Opens Online FATCA Registration System

IR-2013-69, Aug. 19, 2013

WASHINGTON — The Internal Revenue Service today announced the opening of a new online registration system for financial institutions that need to register with the IRS under the Foreign Account Tax Compliance Act (FATCA).

Financial institutions that must register with the IRS to meet their FATCA obligations can now begin the process of registering by creating an account and providing required information. Financial institutions will also be able to provide required information for their branches of operation and other members of their expanded affiliate groups in which the financial institution is the lead organization.

The registration system, designed to enable secure account management, is a web-based application with around-the-clock availability.

Within a secure environment, the new registration system enables financial institutions to:

  • establish online accounts;
  • customize home pages to manage accounts;
  • designate points of contact to handle registrations;
  • oversee member and/or branch information; and
  • receive automatic notifications of status changes.

Financial institutions are encouraged to become familiar with the system, create their online accounts and begin submitting their information. Starting in January 2014, financial institutions will be expected to finalize their registration information by logging into their accounts, making any necessary changes and submitting the information as final.

As registrations are finalized and approved in 2014, registering financial institutions will receive a notice of registration acceptance and will be issued a global intermediary identification number.

The IRS will electronically post the first IRS Foreign Financial Institution (FFI) List in June 2014, and will update the list monthly. To ensure inclusion in the June 2014 IRS FFI List, financial institutions will need to finalize their registrations by April 25, 2014. 

Access to the FATCA registration system and related support information can be found on the FATCA page of IRS.gov.

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Page Last Reviewed or Updated: 04-Sep-2013

The Income Tax Filing Extension

Income tax filing extension Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. Income tax filing extension Tax-deferred plans. Income tax filing extension Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. Income tax filing extension Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. Income tax filing extension S. Income tax filing extension Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. Income tax filing extension That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. Income tax filing extension Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. Income tax filing extension Saving clause. Income tax filing extension   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. Income tax filing extension S. Income tax filing extension citizens) or of the United States to tax its residents or citizens (including U. Income tax filing extension S. Income tax filing extension citizens who are residents of the foreign country). Income tax filing extension This provision is known as the “saving clause. Income tax filing extension ”   For example, an individual who is a U. Income tax filing extension S. Income tax filing extension citizen and a resident of Canada may have dividend income from a U. Income tax filing extension S. Income tax filing extension corporation. Income tax filing extension The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. Income tax filing extension Even though a resident of Canada, the individual is a U. Income tax filing extension S. Income tax filing extension citizen and the saving clause overrides the treaty article that limits the U. Income tax filing extension S. Income tax filing extension tax to 15%. Income tax filing extension    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. Income tax filing extension Treaty-based position. Income tax filing extension   If you take the position that any U. Income tax filing extension S. Income tax filing extension tax is overruled or otherwise reduced by a U. Income tax filing extension S. Income tax filing extension treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. Income tax filing extension Personal Services A U. Income tax filing extension S. Income tax filing extension citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. Income tax filing extension Income from employment (Article XV). Income tax filing extension   Income U. Income tax filing extension S. Income tax filing extension residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. Income tax filing extension If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. Income tax filing extension    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. Income tax filing extension Example. Income tax filing extension You are a U. Income tax filing extension S. Income tax filing extension resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. Income tax filing extension During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. Income tax filing extension Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. Income tax filing extension Pay received by a U. Income tax filing extension S. Income tax filing extension resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. Income tax filing extension S. Income tax filing extension resident is exempt from Canadian tax. Income tax filing extension Income from self-employment (Article VII). Income tax filing extension   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. Income tax filing extension This income is treated as business profits, and deductions similar to those allowed under U. Income tax filing extension S. Income tax filing extension law are allowable. Income tax filing extension   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. Income tax filing extension The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. Income tax filing extension   You may be considered to have a permanent establishment if you meet certain conditions. Income tax filing extension For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). Income tax filing extension Public entertainers (Article XVI). Income tax filing extension   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. Income tax filing extension However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. Income tax filing extension Compensation paid by the U. Income tax filing extension S. Income tax filing extension Government (Article XIX). Income tax filing extension   Wages, salaries, and similar income (other than pensions) paid to a U. Income tax filing extension S. Income tax filing extension citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. Income tax filing extension   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. Income tax filing extension Students and apprentices (Article XX). Income tax filing extension   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. Income tax filing extension The recipient must be or must have been a U. Income tax filing extension S. Income tax filing extension resident immediately before visiting Canada. Income tax filing extension   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. Income tax filing extension Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. Income tax filing extension S. Income tax filing extension residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). Income tax filing extension Canadian pensions and annuities paid to U. Income tax filing extension S. Income tax filing extension residents may be taxed by the United States, but the amount of any pension included in income for U. Income tax filing extension S. Income tax filing extension tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. Income tax filing extension Pensions. Income tax filing extension   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. Income tax filing extension It includes pensions paid by private employers and the government for services rendered. Income tax filing extension   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. Income tax filing extension   Pensions do not include social security benefits. Income tax filing extension Roth IRAs. Income tax filing extension   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. Income tax filing extension S. Income tax filing extension tax if paid to a U. Income tax filing extension S. Income tax filing extension resident. Income tax filing extension In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. Income tax filing extension However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. Income tax filing extension Tax-deferred plans. Income tax filing extension   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. Income tax filing extension S. Income tax filing extension tax, even if it is not distributed. Income tax filing extension However, a U. Income tax filing extension S. Income tax filing extension citizen or resident can elect to defer U. Income tax filing extension S. Income tax filing extension tax on income from the plan until the income is distributed. Income tax filing extension Form 8891 is used to make the election. Income tax filing extension Annuities. Income tax filing extension    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). Income tax filing extension Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. Income tax filing extension Special rules. Income tax filing extension    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. Income tax filing extension Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. Income tax filing extension Social security benefits. Income tax filing extension   U. Income tax filing extension S. Income tax filing extension social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. Income tax filing extension Alimony. Income tax filing extension   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. Income tax filing extension S. Income tax filing extension residents are exempt from Canadian tax. Income tax filing extension For purposes of U. Income tax filing extension S. Income tax filing extension tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. Income tax filing extension Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. Income tax filing extension Dividends (Article X). Income tax filing extension   For Canadian source dividends received by U. Income tax filing extension S. Income tax filing extension residents, the Canadian income tax generally may not be more than 15%. Income tax filing extension   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. Income tax filing extension However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. Income tax filing extension   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. Income tax filing extension Interest (Article XI). Income tax filing extension   Generally, Canadian source interest received by U. Income tax filing extension S. Income tax filing extension residents is exempt from Canadian income tax. Income tax filing extension   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. Income tax filing extension Gains from the sale of property (Article XIII). Income tax filing extension   Generally, gains from the sale of personal property by a U. Income tax filing extension S. Income tax filing extension resident having no permanent establishment in Canada are exempt from Canadian income tax. Income tax filing extension However, the exemption from Canadian tax does not apply to gains realized by U. Income tax filing extension S. Income tax filing extension residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. Income tax filing extension   If the property subject to Canadian tax is a capital asset and was owned by the U. Income tax filing extension S. Income tax filing extension resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. Income tax filing extension Royalties (Article XII). Income tax filing extension   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. Income tax filing extension   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. Income tax filing extension   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. Income tax filing extension Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. Income tax filing extension Gambling losses. Income tax filing extension   Canadian residents may deduct gambling losses in the U. Income tax filing extension S. Income tax filing extension against gambling winnings in the U. Income tax filing extension S. Income tax filing extension in the same manner as a U. Income tax filing extension S. Income tax filing extension resident. Income tax filing extension Charitable Contributions United States income tax return. Income tax filing extension   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. Income tax filing extension Besides being subject to the overall limits applicable to all your charitable contributions under U. Income tax filing extension S. Income tax filing extension tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. Income tax filing extension S. Income tax filing extension percentage limits on charitable contributions, applied to your Canadian source income. Income tax filing extension If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. Income tax filing extension Example. Income tax filing extension You are a U. Income tax filing extension S. Income tax filing extension citizen living in Canada. Income tax filing extension You have both U. Income tax filing extension S. Income tax filing extension and Canadian source income. Income tax filing extension During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. Income tax filing extension S. Income tax filing extension tax law if they were U. Income tax filing extension S. Income tax filing extension organizations. Income tax filing extension To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. Income tax filing extension S. Income tax filing extension income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. Income tax filing extension S. Income tax filing extension income tax law. Income tax filing extension Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. Income tax filing extension S. Income tax filing extension income tax law. Income tax filing extension The appropriate percentage limit for U. Income tax filing extension S. Income tax filing extension tax purposes is applied to your total adjusted gross income from all sources. Income tax filing extension Qualified charities. Income tax filing extension   These Canadian organizations must meet the qualifications that a U. Income tax filing extension S. Income tax filing extension charitable organization must meet under U. Income tax filing extension S. Income tax filing extension tax law. Income tax filing extension Usually an organization will notify you if it qualifies. Income tax filing extension For further information on charitable contributions and the U. Income tax filing extension S. Income tax filing extension percentage limits, see Publication 526, Charitable Contributions. Income tax filing extension Canadian income tax return. Income tax filing extension   Under certain conditions, contributions to qualified U. Income tax filing extension S. Income tax filing extension charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. Income tax filing extension Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. Income tax filing extension In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. Income tax filing extension For detailed discussions of the U. Income tax filing extension S. Income tax filing extension income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. Income tax filing extension See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. Income tax filing extension S. Income tax filing extension citizens residing in Canada. Income tax filing extension Competent Authority Assistance Under Article XXVI, a U. Income tax filing extension S. Income tax filing extension citizen or resident may request assistance from the U. Income tax filing extension S. Income tax filing extension competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. Income tax filing extension The U. Income tax filing extension S. Income tax filing extension competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. Income tax filing extension If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. Income tax filing extension It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. Income tax filing extension This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Income tax filing extension For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. Income tax filing extension irs. Income tax filing extension gov/irb/2006-49_IRB/ar13. Income tax filing extension html. Income tax filing extension The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. Income tax filing extension , NW Routing: MA3-322A Washington, D. Income tax filing extension C. Income tax filing extension 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. Income tax filing extension S. Income tax filing extension taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. Income tax filing extension This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. Income tax filing extension For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. Income tax filing extension Attach your protective claim to your request for competent authority assistance. Income tax filing extension Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. Income tax filing extension How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. Income tax filing extension Text of Treaty You can get the text of the U. Income tax filing extension S. Income tax filing extension —Canada income tax treaty from: Superintendent of Documents U. Income tax filing extension S. Income tax filing extension Government Printing Office P. Income tax filing extension O. Income tax filing extension Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. Income tax filing extension gov. Income tax filing extension U. Income tax filing extension S. Income tax filing extension Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. Income tax filing extension To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. Income tax filing extension S. Income tax filing extension Embassy or consulate. Income tax filing extension Mail. Income tax filing extension For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. Income tax filing extension You can call the IRS for help at (267) 941-1000 (not a toll-free call). Income tax filing extension Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. Income tax filing extension The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. Income tax filing extension S. Income tax filing extension ) or on the Internet at www. Income tax filing extension cra-arc. Income tax filing extension gc. Income tax filing extension ca. 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