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Irs Forms Amended Tax Return

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Irs Forms Amended Tax Return

Irs forms amended tax return Internal Revenue Bulletin:  2013-7  February 11, 2013  Rev. Irs forms amended tax return Proc. Irs forms amended tax return 2013-16 Table of Contents SECTION 1. Irs forms amended tax return PURPOSE SECTION 2. Irs forms amended tax return BACKGROUND—HAMP AND THE HAMP PRINCIPAL REDUCTION ALTERNATIVE SECTION 3. Irs forms amended tax return BACKGROUND—APPLICABLE PROVISIONS OF LAW SECTION 4. Irs forms amended tax return FEDERAL INCOME TAX TREATMENT SECTION 5. Irs forms amended tax return INFORMATION-REPORTING OBLIGATIONS SECTION 6. Irs forms amended tax return HAMP-PRA BORROWERS’ REPORTING OF DISCHARGES OF INDEBTEDNESS UNDER HAMP-PRA SECTION 7. Irs forms amended tax return PENALTY RELIEF FOR 2012 SECTION 8. Irs forms amended tax return SCOPE AND EFFECTIVE DATE SECTION 9. Irs forms amended tax return DRAFTING INFORMATION SECTION 1. Irs forms amended tax return PURPOSE This revenue procedure provides guidance to mortgage loan holders, loan servicers, and borrowers who are participating in the Department of the Treasury’s (Treasury) and Department of Housing and Urban Development’s (HUD) Home Affordable Modification Program® (HAMP®). Irs forms amended tax return Under HAMP, a borrower may be eligible for principal reduction of the outstanding balance of a qualifying mortgage pursuant to the program’s Principal Reduction AlternativeSM (PRA). Irs forms amended tax return In appropriate cases, HAMP has been offering the PRA as part of a HAMP loan modification since the last quarter of 2010. Irs forms amended tax return Current plans call for HAMP to continue accepting new borrowers through the end of 2013. Irs forms amended tax return The Internal Revenue Service (Service) is providing this guidance to address the tax consequences for borrowers (HAMP-PRA borrowers) who are participating in the PRA and the reporting obligations for participating mortgage loan holders and servicers. Irs forms amended tax return SECTION 2. Irs forms amended tax return BACKGROUND—HAMP AND THE HAMP PRINCIPAL REDUCTION ALTERNATIVE . Irs forms amended tax return 01 To help distressed borrowers lower their monthly mortgage payments, Treasury and HUD established HAMP for mortgage loans that are not owned or guaranteed by the Federal National Mortgage Association (Fannie Mae) or the Federal Home Loan Mortgage Corporation (Freddie Mac). Irs forms amended tax return A description of the program can be found at www. Irs forms amended tax return makinghomeaffordable. Irs forms amended tax return gov. Irs forms amended tax return . Irs forms amended tax return 02 Under HAMP, a participating loan servicer, acting on behalf of the mortgage loan holder, must consider a sequence of modification steps for each eligible borrower’s mortgage loan until the borrower’s monthly payment is reduced to a monthly payment amount determined under the HAMP guidelines. Irs forms amended tax return These steps include a reduction in the mortgage loan’s interest rate, an extension of the mortgage loan’s term, and a reduction in the mortgage loan’s principal balance. Irs forms amended tax return . Irs forms amended tax return 03 In some cases, the unpaid principal balance of the modified mortgage loan is divided into (1) an amount that bears stated interest and that is used to calculate the borrower’s new monthly mortgage payment (the “Non-forbearance Portion”), and (2) a forbearance amount, which does not bear stated interest and on which periodic payments of stated principal are not required. Irs forms amended tax return The stated principal of the forbearance amount is due upon the earliest of the borrower’s transfer of the property, payoff of the balance on the Non-forbearance Portion of the mortgage loan, or maturity of the mortgage loan. Irs forms amended tax return However, as noted in section 2. Irs forms amended tax return 06 of this revenue procedure, a HAMP-PRA borrower sometimes may not have to pay all or a portion of the forbearance amount. Irs forms amended tax return (The forbearance amount associated with a HAMP-PRA principal reduction is called the “PRA Forbearance Amount. Irs forms amended tax return ”) . Irs forms amended tax return 04 If a mortgage loan is being considered for a HAMP modification and the amount owed on the mortgage loan is greater than 115 percent of the value of the property, then the servicer must consider whether principal reduction under PRA should be used as part of the HAMP modification. Irs forms amended tax return . Irs forms amended tax return 05 The first step toward a HAMP modification is a trial period plan, in which the borrower’s monthly mortgage payment is set at a monthly payment amount determined under the HAMP guidelines. Irs forms amended tax return The trial period plan effective date is the due date for the first of the reduced payments that are to be made under the trial period plan. Irs forms amended tax return (It is the first day of either the first or the second month after the servicer transmits the trial period notice to the borrower. Irs forms amended tax return ) In general, the trial period is three months, and, during this period, the borrower must satisfy certain conditions before the changes to the terms of the mortgage loan become permanent (the “Trial Period Conditions”). Irs forms amended tax return Specifically, depending on the borrower’s trial period payment history, the borrower’s compliance with HAMP and servicer guidelines, and his or her satisfaction of all other Trial Period Conditions, the borrower will be offered a permanent modification of the terms of the mortgage loan, including monthly mortgage payments that are lower than those under the old mortgage loan. Irs forms amended tax return Until the effective date of a permanent modification, the terms of the existing mortgage loan continue to apply. Irs forms amended tax return . Irs forms amended tax return 06 After the mortgage loan is permanently modified under HAMP, if the modified mortgage loan is in good standing on the first, second, or third annual anniversary of the trial period plan effective date (the “Three-year Period”), the servicer must reduce the unpaid principal balance of the mortgage loan on the respective anniversary date by one-third of the initial PRA Forbearance Amount. Irs forms amended tax return (The servicer allocates the entire reduction to the remaining PRA Forbearance Amount. Irs forms amended tax return ) In general, if a HAMP-PRA borrower’s mortgage loan is in good standing and if the HAMP-PRA borrower pays in full the Non-forbearance Portion of the mortgage loan prior to the reduction of the entire PRA Forbearance Amount, the servicer must reduce the remaining outstanding principal balance of the mortgage loan by the remaining PRA Forbearance Amount. Irs forms amended tax return . Irs forms amended tax return 07 In connection with every HAMP loan modification, the HAMP program administrator (acting on behalf of the federal government) provides incentives to the borrower, the servicer, and the investor (that is, the holder of the mortgage loan). Irs forms amended tax return If a HAMP loan modification includes a PRA principal reduction, the HAMP program administrator makes additional incentive payments to the investor. Irs forms amended tax return These additional incentives are called “PRA Investor Incentive Payments” and are generally spread over three years. Irs forms amended tax return The size of the PRA Investor Incentive Payments depends on the amount of principal reduced, the loan-to-value ratio at the time of the HAMP modification, and the loan’s payment history before the modification. Irs forms amended tax return The PRA Investor Incentive Payments range from 18 to 63 percent of the principal amounts reduced. Irs forms amended tax return For purposes of this revenue procedure, the excess of the initial PRA Forbearance Amount of a mortgage loan over the aggregate PRA Investor Incentive Payments scheduled to be paid with respect to that loan is called the “PRA Adjusted Forbearance Amount. Irs forms amended tax return ” . Irs forms amended tax return 08 A PRA Investor Incentive Payment is earned by the investor on each date on which the servicer reduces the unpaid principal balance of the mortgage loan by a portion of the PRA Forbearance Amount (generally, on the first three annual anniversaries of the trial period plan effective date). Irs forms amended tax return . Irs forms amended tax return 09 If a HAMP-PRA borrower’s early payment in full of the Non-forbearance Portion of the mortgage loan accelerates the reduction of the remaining PRA Forbearance Amount (described above in section 2. Irs forms amended tax return 06 of this revenue procedure), the remaining PRA Investor Incentive Payments from the HAMP program administrator are also accelerated. Irs forms amended tax return . Irs forms amended tax return 10 If, prior to completion of the Three-year Period, a mortgage loan ceases to be in good standing because of the HAMP-PRA borrower’s payment history, then the remaining PRA Forbearance Amount is not further reduced and is due when the HAMP-PRA borrower transfers the property, the HAMP-PRA borrower refinances, or otherwise pays off the Non-forbearance Portion of the mortgage loan, or the mortgage loan matures. Irs forms amended tax return SECTION 3. Irs forms amended tax return BACKGROUND—APPLICABLE PROVISIONS OF LAW . Irs forms amended tax return 01 Under § 61 of the Internal Revenue Code, except as otherwise provided in subtitle A, gross income means all income from whatever source derived, including income from discharge of indebtedness. Irs forms amended tax return See § 61(a)(12). Irs forms amended tax return . Irs forms amended tax return 02 Under § 1. Irs forms amended tax return 1001-3 of the Income Tax Regulations, if a debt instrument undergoes a significant modification, then the modification results in an exchange of the original debt instrument for the modified debt instrument. Irs forms amended tax return In general, an agreement to change a term of a debt instrument is a modification at the time the borrower and holder enter into the agreement, even if the change in term is not immediately effective. Irs forms amended tax return However, if the change is conditioned on reasonable closing conditions, a modification occurs on the closing date of the agreement. Irs forms amended tax return See § 1. Irs forms amended tax return 1001-3(c)(6). Irs forms amended tax return . Irs forms amended tax return 03 Under § 108(e)(10), in the case of a debt-for-debt exchange (including a deemed exchange under § 1. Irs forms amended tax return 1001-3), the borrower is treated as having satisfied the original debt instrument with an amount of money equal to the issue price of the new debt instrument. Irs forms amended tax return If the amount of debt satisfied in this manner exceeds that issue price, the borrower realizes discharge of indebtedness income on the exchange. Irs forms amended tax return See also § 1. Irs forms amended tax return 61-12(c). Irs forms amended tax return . Irs forms amended tax return 04 The issue price of a non-publicly traded debt instrument issued for non-publicly traded property generally reflects the amount of principal that the borrower is required to pay to the holder of the instrument. Irs forms amended tax return If a borrower has the ability to avoid paying certain amounts (including principal) without violating the terms of the instrument, the payment schedule for the instrument is generally determined based on an assumption that the borrower will avoid any requirement to make those payments. Irs forms amended tax return See, e. Irs forms amended tax return g. Irs forms amended tax return , §§ 1. Irs forms amended tax return 1272-1(c)(5) and 1. Irs forms amended tax return 1274-2(d). Irs forms amended tax return . Irs forms amended tax return 05 Under § 108(a), gross income does not include any amount that but for § 108(a) would be includible in gross income by reason of the discharge (in whole or in part) of a taxpayer’s indebtedness if (1) the indebtedness discharged is qualified principal residence indebtedness that is discharged before January 1, 2014, or (2) the discharge occurs when the taxpayer is insolvent. Irs forms amended tax return Section 108(a)(1)(E) and 108(a)(1)(B). Irs forms amended tax return (Although § 108 contains other exclusions as well, this revenue procedure focuses on these two exclusions because they are the most likely to apply to the greatest number of HAMP-PRA borrowers. Irs forms amended tax return ) . Irs forms amended tax return 06 Under §§ 108(h) and 163(h)(3)(B), qualified principal residence indebtedness is any indebtedness that is incurred by a borrower to buy, build, or substantially improve the borrower’s principal residence and is secured by that residence. Irs forms amended tax return . Irs forms amended tax return 07 Qualified principal residence indebtedness also includes a loan secured by the borrower’s principal residence that refinances qualified principal residence indebtedness, but only to the extent of the amount of the refinanced indebtedness. Irs forms amended tax return See §§ 108(h) and 163(h)(3)(B)(i). Irs forms amended tax return . Irs forms amended tax return 08 The maximum amount of discharged indebtedness that a borrower may exclude from gross income under the qualified principal residence indebtedness exclusion is $2,000,000 ($1,000,000 for a married individual filing a separate return). Irs forms amended tax return Under § 108(h)(4), if only part of the discharged indebtedness is qualified principal residence indebtedness, then the exclusion applies only to the amount of the discharged indebtedness that exceeds the amount of the loan (determined immediately before the discharge) that is not qualified principal residence indebtedness. Irs forms amended tax return . Irs forms amended tax return 09 Under § 108(a)(3), the insolvency exclusion applies to the lesser of the amount of the debt discharged or the amount by which the taxpayer is insolvent immediately before the discharge. Irs forms amended tax return . Irs forms amended tax return 10 Section 108(d)(3) provides that, for purposes of the insolvency exclusion, a taxpayer is insolvent to the extent that the taxpayer’s total liabilities exceed the fair market value of all of the taxpayer’s assets immediately before the discharge of indebtedness. Irs forms amended tax return Under § 108(a)(2)(C), the qualified principal residence indebtedness exclusion takes precedence over the insolvency exclusion when both exclusions apply to discharged indebtedness, unless the taxpayer elects to apply the insolvency exclusion. Irs forms amended tax return . Irs forms amended tax return 11 If an amount is excluded from gross income as a discharge of qualified principal residence indebtedness, the taxpayer must reduce the basis of the taxpayer’s principal residence. Irs forms amended tax return See § 108(h)(1). Irs forms amended tax return If a discharged amount is excluded from gross income because the taxpayer was insolvent when the discharge occurred, the taxpayer must reduce certain tax attributes (possibly including basis). Irs forms amended tax return See § 108(b). Irs forms amended tax return For further discussion of income from the discharge of indebtedness, the qualified principal residence indebtedness exclusion, the insolvency exclusion, and other exclusions from gross income that may apply, see Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (for Individuals). Irs forms amended tax return . Irs forms amended tax return 12 Taxpayers who exclude any discharged amounts from gross income report both the exclusion and the resulting reduction in basis or other tax attributes on Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Irs forms amended tax return See Form 982 instructions and Publication 4681. Irs forms amended tax return This form is to be filed with the tax return for the taxable year in which the amount is discharged but is excluded from gross income. Irs forms amended tax return . Irs forms amended tax return 13 Governmental payments made to or on behalf of individuals or other persons are included within the broad definition of gross income under § 61 unless an exception applies. Irs forms amended tax return See Notice 2003-18, 2003-1 C. Irs forms amended tax return B. Irs forms amended tax return 699, and Rev. Irs forms amended tax return Rul. Irs forms amended tax return 79-356, 1979-2 C. Irs forms amended tax return B. Irs forms amended tax return 28. Irs forms amended tax return However, if disbursements are made by a governmental unit to individuals in the interest of the general welfare (that is, are generally based on individual or family need) and the disbursements do not represent compensation for services, then the amounts disbursed are excluded from the income of the recipient (general welfare exclusion). Irs forms amended tax return See Rev. Irs forms amended tax return Rul. Irs forms amended tax return 2005-46, 2005-2 C. Irs forms amended tax return B. Irs forms amended tax return 120, and Rev. Irs forms amended tax return Rul. Irs forms amended tax return 75-246, 1975-1 C. Irs forms amended tax return B. Irs forms amended tax return 24. Irs forms amended tax return . Irs forms amended tax return 14 Under § 451 and § 1. Irs forms amended tax return 451-1(a), a taxpayer that uses the cash receipts and disbursements method of accounting includes income in gross income when the taxpayer actually or constructively receives the income. Irs forms amended tax return . Irs forms amended tax return 15 Section 6041 requires every person engaged in a trade or business (including the United States and its agencies) to (1) file an information return (Form 1099-MISC, Miscellaneous Income, is used for this purpose) for each calendar year in which the person makes, in the course of its trade or business, payments to another person of fixed or determinable income aggregating $600 or more, and (2) furnish a copy of the information return to that other person. Irs forms amended tax return See § 6041(a) and (d) and § 1. Irs forms amended tax return 6041-1(a)(1) and (b). Irs forms amended tax return . Irs forms amended tax return 16 Section 6050P requires applicable entities (including the United States and its agencies, financial entities, and any organization a significant trade or business of which is the lending of money) to (1) file an information return (Form 1099-C, Cancellation of Debt, is used for this purpose) for each calendar year in which it discharges indebtedness of another person of $600 or more, and (2) furnish a copy of the information return to that other person. Irs forms amended tax return See § 6050P(a)-(c) and §§ 1. Irs forms amended tax return 6050P-1(a) and 1. Irs forms amended tax return 6050P-2(a) and (d). Irs forms amended tax return . Irs forms amended tax return 17 Section 6721 imposes penalties with respect to information returns required to be filed with the Service. Irs forms amended tax return These penalties apply in the case of a failure to timely file an information return, a failure to include all required information on the return, or the inclusion of incorrect information on the return. Irs forms amended tax return Section 6724(d)(1) includes Forms 1099-MISC and 1099-C in the term “information return. Irs forms amended tax return ” . Irs forms amended tax return 18 Section 6722 imposes penalties with respect to payee statements required to be furnished to payees. Irs forms amended tax return These penalties apply in the case of a failure to timely furnish a payee statement, a failure to include all required information on the statement, or the inclusion of incorrect information on the payee statement. Irs forms amended tax return Section 6724(d)(2) includes in the term “payee statement” copies of Forms 1099-MISC and 1099-C that are required to be furnished to taxpayers. Irs forms amended tax return SECTION 4. Irs forms amended tax return FEDERAL INCOME TAX TREATMENT . Irs forms amended tax return 01 Because a HAMP modification with a PRA principal reduction is a significant modification, it results in a deemed debt-for-debt exchange in which the HAMP-PRA borrower satisfies the old mortgage loan by issuing a new one. Irs forms amended tax return See § 1. Irs forms amended tax return 1001-3. Irs forms amended tax return At the time of the modification, therefore, under § 108 and this revenue procedure, the HAMP-PRA borrower realizes discharge of indebtedness income equal to any excess of the adjusted issue price of the old mortgage loan (which was satisfied in the deemed exchange) over the issue price of the new (post-modification) mortgage loan. Irs forms amended tax return See also § 61(a)(12) and § 1. Irs forms amended tax return 61-12(c). Irs forms amended tax return . Irs forms amended tax return 02 A HAMP-PRA borrower has the ability to avoid payment of the PRA Adjusted Forbearance Amount. Irs forms amended tax return Because the HAMP-PRA borrower has this ability, that amount should not be taken into account in determining the issue price of the new mortgage loan. Irs forms amended tax return Because the issue price of the new mortgage loan does not include the PRA Adjusted Forbearance Amount, the PRA Adjusted Forbearance Amount contributes to the excess of the adjusted issue price of the old mortgage loan (which was satisfied in the deemed exchange) over the issue price of the new mortgage loan. Irs forms amended tax return . Irs forms amended tax return 03 On the other hand, the investor has not given up its right to receive the remainder of the PRA Forbearance Amount, because the HAMP program administrator is expected to make those payments on the HAMP-PRA borrower’s behalf by making the PRA Investor Incentive Payments. Irs forms amended tax return Because the remainder of the PRA Forbearance Amount is payable in this manner, that remainder is included in the issue price of the new mortgage loan. Irs forms amended tax return . Irs forms amended tax return 04 The Trial Period Conditions are reasonable closing conditions that must be satisfied before the changes to the terms of the mortgage loan become permanent. Irs forms amended tax return Therefore, for purposes of § 1. Irs forms amended tax return 1001-3, the date of the modification is the date of the permanent modification. Irs forms amended tax return . Irs forms amended tax return 05 Unless an exclusion applies, the HAMP-PRA borrower includes in gross income the discharge of indebtedness income described in section 4. Irs forms amended tax return 01 of this revenue procedure for the taxable year in which the permanent modification occurs. Irs forms amended tax return Under certain conditions, however, section 6 of this revenue procedure permits a borrower to report the discharge of indebtedness under HAMP-PRA over the Three-year Period. Irs forms amended tax return The qualified principal residence indebtedness exclusion under § 108(a)(1)(E) and the insolvency exclusion under § 108(a)(1)(B) are two exclusions that may apply to the discharge. Irs forms amended tax return . Irs forms amended tax return 06 The PRA Investor Incentive Payment is treated as a payment on the mortgage loan by the HAMP program administrator on behalf of the HAMP-PRA borrower. Irs forms amended tax return . Irs forms amended tax return 07 To the extent that the HAMP-PRA borrower uses the property as the HAMP-PRA borrower’s principal residence or the property is occupied by the HAMP-PRA borrower’s legal dependent, parent, or grandparent without rent being charged or collected, the HAMP-PRA borrower excludes from his or her gross income under the general welfare exclusion the PRA Investor Incentive Payments that the HAMP program administrator makes to the investor in the mortgage loan. Irs forms amended tax return This is consistent with Rev. Irs forms amended tax return Rul. Irs forms amended tax return 2009-19, 2009-28 I. Irs forms amended tax return R. Irs forms amended tax return B. Irs forms amended tax return 111, which addressed the treatment of Pay-for-Performance Success Payments. Irs forms amended tax return . Irs forms amended tax return 08 To the extent that the HAMP-PRA borrower uses the property as a rental property or holds the property vacant and available for rent, the HAMP-PRA borrower includes PRA Investor Incentive Payments in gross income. Irs forms amended tax return If the HAMP-PRA borrower uses the cash receipts and disbursements method of accounting, then the HAMP-PRA borrower includes a PRA Investor Incentive Payment in gross income in the taxable year in which it is applied as a payment on the HAMP-PRA borrower’s mortgage loan. Irs forms amended tax return . Irs forms amended tax return 09 As described in section 2. Irs forms amended tax return 09 of this revenue procedure, if a HAMP-PRA borrower pays in full the Non-forbearance Portion of the mortgage loan while the loan is in good standing and prior to completion of the Three-year Period, that payment accelerates both the reduction in the remaining PRA Forbearance Amount and the PRA Investor Incentive Payments from the HAMP program administrator. Irs forms amended tax return To the extent that the HAMP-PRA borrower is described in section 4. Irs forms amended tax return 07 of this revenue procedure, the HAMP-PRA borrower excludes from his or her gross income under the general welfare exclusion the accelerated PRA Investor Incentive Payments. Irs forms amended tax return To the extent that the HAMP-PRA borrower is described in section 4. Irs forms amended tax return 08 of this revenue procedure, the HAMP-PRA borrower includes in income in the year of the acceleration the remaining amount of the PRA Investor Incentive Payment. Irs forms amended tax return SECTION 5. Irs forms amended tax return INFORMATION-REPORTING OBLIGATIONS . Irs forms amended tax return 01 Under § 6050P, the investor is required to file a Form 1099-C with respect to a borrower who realizes discharge of indebtedness of $600 or more. Irs forms amended tax return A copy of this form is required to be furnished to the borrower. Irs forms amended tax return . Irs forms amended tax return 02 As stated in sections 4. Irs forms amended tax return 01 and 4. Irs forms amended tax return 04 of this revenue procedure, the HAMP-PRA discharge of indebtedness is realized at the time of the permanent modification of the mortgage loan. Irs forms amended tax return . Irs forms amended tax return 03 An investor is an applicable entity that is required under § 1. Irs forms amended tax return 6050P-1 and this revenue procedure to issue a Form 1099-C for discharge of indebtedness. Irs forms amended tax return Under § 1. Irs forms amended tax return 6050P-1(b)(2)(F), the permanent modification of a mortgage loan is an identifiable event. Irs forms amended tax return Identifiable events determine when Forms 1099-C have to be issued. Irs forms amended tax return Thus, the Form 1099-C is issued for the calendar year in which the permanent mortgage loan modification occurs. Irs forms amended tax return This rule under § 1. Irs forms amended tax return 6050P-1(b)(2)(F) applies even if, under section 6 of this revenue procedure, the HAMP-PRA borrower chooses to treat the HAMP-PRA discharge as being realized at the times when the unpaid principal balance of the new mortgage loan is reduced. Irs forms amended tax return . Irs forms amended tax return 04 The investor (or the loan servicer acting on behalf of the investor) reports the full amount of the discharge on the Form 1099-C regardless of whether some or all of the amount is excludible from income under the qualified principal residence indebtedness exclusion, the insolvency exclusion, or any other exclusion that may apply. Irs forms amended tax return That discharged amount will generally be the PRA Adjusted Forbearance Amount (which does not include the amounts expected to be satisfied by PRA Investor Incentive Payments). Irs forms amended tax return . Irs forms amended tax return 05 To the extent that PRA Investor Incentive Payments are made on behalf of a HAMP-PRA borrower who is described in section 4. Irs forms amended tax return 07 of this revenue procedure, the PRA Investor Incentive Payments are excluded from the gross income of the HAMP-PRA borrower, and thus they are not fixed or determinable income to the HAMP-PRA borrower. Irs forms amended tax return Under § 6041, these payments are not subject to information reporting. Irs forms amended tax return See Notice 2011-14, 2011-11 I. Irs forms amended tax return R. Irs forms amended tax return B. Irs forms amended tax return 544, 546. Irs forms amended tax return . Irs forms amended tax return 06 To the extent that PRA Investor Incentive Payments are made on behalf of a HAMP-PRA borrower who is described in section 4. Irs forms amended tax return 08 of this revenue procedure, the PRA Investor Incentive Payments are includible in gross income as fixed or determinable income in the taxable year required by the HAMP-PRA borrower’s method of accounting. Irs forms amended tax return The payment is subject to the information reporting requirements of § 6041, as described in section 3. Irs forms amended tax return 15 of this revenue procedure. Irs forms amended tax return Accordingly, the HAMP program administrator is required to issue a Form 1099-MISC reporting the PRA Investor Incentive Payment. Irs forms amended tax return SECTION 6. Irs forms amended tax return HAMP-PRA BORROWERS’ REPORTING OF DISCHARGES OF INDEBTEDNESS UNDER HAMP-PRA . Irs forms amended tax return 01 In general. Irs forms amended tax return The HAMP-PRA program began in the last quarter of 2010, and since that time there has been uncertainty about whether the amount of the discharge of indebtedness should be reported in the year of the permanent modification or over the Three-year Period (when the unpaid principal balance on the new mortgage loan is reduced). Irs forms amended tax return As a result, some HAMP-PRA borrowers have been reporting the discharge of indebtedness under HAMP-PRA over the Three-year Period. Irs forms amended tax return Given the temporary nature of the program and the issuance of this guidance after participation in the program has begun, in the interests of equitable and sound tax administration, HAMP-PRA borrowers may report discharges of indebtedness under HAMP-PRA under the rules in this section 6. Irs forms amended tax return A HAMP-PRA borrower may choose to report discharges of indebtedness under HAMP-PRA pursuant to the rules in this section 6 only if the borrower applies the same borrower option under section 6. Irs forms amended tax return 02 of this revenue procedure consistently to the taxable year of the permanent modification and to all subsequent taxable years. Irs forms amended tax return Thus, a HAMP-PRA borrower may not choose a borrower option under section 6. Irs forms amended tax return 02 of this revenue procedure if a statute of limitations has expired for any of the taxable years that are necessary for consistent application of that option. Irs forms amended tax return . Irs forms amended tax return 02 HAMP-PRA borrower options. Irs forms amended tax return A HAMP-PRA borrower may treat the HAMP-PRA discharge as being realized in either of the following ways— (1) One hundred percent of the PRA Adjusted Forbearance Amount at the time of the permanent modification; or (2) One third of the PRA Adjusted Forbearance Amount on each of the first three annual anniversaries of the trial period plan effective date (described in section 2. Irs forms amended tax return 06 of this revenue procedure), when, as required by the terms of the new mortgage loan, the servicer reduces the unpaid principal balance of the new mortgage loan. Irs forms amended tax return If some or all of the reduction in the unpaid principal balance is accelerated (as described in section 2. Irs forms amended tax return 06 of this revenue procedure) because the HAMP-PRA borrower prepays the Non-forbearance Portion of the mortgage loan, then the HAMP-PRA discharge represented by the amount of the reduction that was accelerated is treated as being realized at the time of the accelerated reduction. Irs forms amended tax return . Irs forms amended tax return 03 HAMP-PRA borrowers who choose to realize the HAMP-PRA discharge at the time of the permanent modification. Irs forms amended tax return (1) If a HAMP-PRA borrower chooses to treat the HAMP-PRA discharge as being realized at the time of the permanent modification, then for the taxable year in which the permanent modification occurs, the HAMP-PRA borrower reports on Form 982 the amount, if any, of the discharge that is excluded from gross income and includes in gross income any remaining discharge. Irs forms amended tax return (2) If a HAMP-PRA borrower’s mortgage loan was permanently modified under HAMP in 2010 or 2011, and if the borrower was reporting the discharge of indebtedness using the method described in section 6. Irs forms amended tax return 02(2) of this revenue procedure, then the borrower may change to reporting the discharge of indebtedness using the method described in section 6. Irs forms amended tax return 02(1) of this revenue procedure by filing a 2012 Form 982 with the borrower’s timely filed (with extensions) 2012 income tax return. Irs forms amended tax return This section 6. Irs forms amended tax return 03(2) applies only if the change to reporting the discharge using the method described in section 6. Irs forms amended tax return 02(1) of this revenue procedure does not change the borrower’s federal income tax liability (including any change in federal income tax liability due to a change in basis or tax attributes (under § 108(h)(1) or § 108(b))) for any taxable year prior to the borrower’s 2012 taxable year. Irs forms amended tax return To make this change, the borrower must— (i) Compute the amount of discharge of indebtedness that would be included in income under § 61(a)(12) or excluded from gross income under § 108, basing the computation of the discharge on the facts as of the year of the permanent modification; and (ii) Report on a 2012 Form 982 the reduction in basis or tax attributes (under § 108(h)(1) or § 108(b)) due to the permanent modification that the borrower would have reported on the Form 982 for the taxable year of the permanent modification, minus any reductions due to the permanent modification that the borrower actually reported on Forms 982 for taxable years prior to 2012. Irs forms amended tax return (3) Example. Irs forms amended tax return The following example illustrates the application of section 6. Irs forms amended tax return 03(2) of this revenue procedure. Irs forms amended tax return In 2010, B’s basis in B’s principal residence was $330,000. Irs forms amended tax return In 2010, B’s mortgage loan on the principal residence is permanently modified under HAMP-PRA. Irs forms amended tax return B realized $30,000 of cancellation of indebtedness from the permanent modification, all of which qualifies for the exclusion from income for qualified principal residence indebtedness under § 108(a)(1)(E). Irs forms amended tax return The trial period plan effective date also fell in 2010. Irs forms amended tax return B’s federal income tax return for 2010 was consistent with B’s reporting this discharge of indebtedness using the method described in section 6. Irs forms amended tax return 02(2) of this revenue procedure. Irs forms amended tax return That is, B’s 2010 return did not include income from discharge of indebtedness under HAMP-PRA, nor did the return contain a Form 982 reporting exclusion of any such discharge of indebtedness. Irs forms amended tax return The next year, B reported on line 10(b) of the 2011 Form 982 that B filed with B’s 2011 federal income tax return a $10,000 reduction in basis in the principal residence. Irs forms amended tax return For 2012, B chooses to change to reporting the discharge of indebtedness using the method described in section 6. Irs forms amended tax return 02(1) of this revenue procedure. Irs forms amended tax return Thus, B files a 2012 Form 982 with B’s timely filed (including extensions) 2012 federal income tax return, and on line 10(b) of that form, B reports a $20,000 basis reduction in the principal residence ($30,000 basis reduction that B would have excluded from income in 2010 using the method described in section 6. Irs forms amended tax return 02(1) of this revenue procedure, minus the $10,000 basis reduction that B reported on B’s 2011 Form 982). Irs forms amended tax return (4) If a HAMP-PRA borrower reports the entire HAMP-PRA discharge using the method described in section 6. Irs forms amended tax return 02(1) of this revenue procedure, and if that HAMP-PRA borrower’s mortgage loan ceases to be in good standing during the Three-year Period as described in section 2. Irs forms amended tax return 10 of this revenue procedure, then some or all of the anticipated reductions in the PRA Adjusted Forbearance Amount will not take place. Irs forms amended tax return Because the amount of these anticipated reductions was not included in determining the issue price of the new mortgage loan that, pursuant to § 1. Irs forms amended tax return 1001-3, the HAMP-PRA borrower is deemed to issue in satisfaction of the old mortgage loan, the issue price of the new mortgage loan was understated. Irs forms amended tax return Under these circumstances, the discharge of indebtedness income determined as of the date of the permanent modification will have been overstated. Irs forms amended tax return (5) The Service will not challenge a HAMP-PRA borrower who is described in section 6. Irs forms amended tax return 03(4) of this revenue procedure and who takes the following corrective measures: (i) If a HAMP-PRA borrower included any of the discharge of indebtedness in gross income, the HAMP-PRA borrower may file an amended return that does not include the amount of the discharge of indebtedness that was previously reported as gross income but that, because of the HAMP-PRA borrower’s failure to keep the new mortgage loan in good standing, was not ultimately discharged. Irs forms amended tax return The amended return should be for the taxable year in which the income was included (that is, the year of the permanent modification), provided the applicable statute of limitations remains open for that taxable year. Irs forms amended tax return (ii) If the HAMP-PRA borrower did not include any of the discharge of indebtedness in gross income (that is, if the HAMP-PRA borrower excluded all of it), the HAMP-PRA borrower may file a new Form 982 that the Service will treat as superseding the earlier Form 982. Irs forms amended tax return The new Form 982 will reflect the revised reduction in basis or in tax attributes (under § 108(h)(1) or § 108(b)). Irs forms amended tax return The new Form 982 should be the Form 982 for the year of the permanent modification and should be filed with the return for the taxable year in which the HAMP-PRA borrower’s mortgage loan ceased to be in good standing. Irs forms amended tax return . Irs forms amended tax return 04 HAMP-PRA borrowers who choose to treat the HAMP-PRA discharge as being realized on the dates on which the unpaid principal balance of the mortgage loan is reduced. Irs forms amended tax return (1) If a HAMP-PRA borrower chooses to realize the HAMP-PRA discharge at the times that the unpaid principal balance on the new mortgage loan is reduced, instead of at the time of the permanent modification, then the HAMP-PRA borrower’s federal income tax returns for the taxable year that contains the permanent modification and for the subsequent taxable years must not treat any of the discharge as being realized at the time of the permanent modification and must treat the entire HAMP-PRA discharge as being realized in the amounts—and at the times—of the reductions in the unpaid principal balance. Irs forms amended tax return Except as described in the last sentence of this paragraph, therefore, the income tax return for the year of the permanent modification must include no gross income from—nor report on Form 982 an exclusion of—any amount of the HAMP-PRA discharge. Irs forms amended tax return Instead, the HAMP-PRA discharge is included in gross income (or is reported on Form 982 as excluded from gross income) in the subsequent years in which the unpaid principal balance is reduced. Irs forms amended tax return If the first such reduction occurs in the year of the permanent modification, however, then the amount of any such reduction is reflected as an inclusion or exclusion on the federal income tax return for that year. Irs forms amended tax return (2) A HAMP-PRA borrower who has been using the method described in section 6. Irs forms amended tax return 02(1) of this revenue procedure may change to the method described in section 6. Irs forms amended tax return 02(2) but must comply with the consistency and open-year requirements described in section 6. Irs forms amended tax return 01 of this revenue procedure. Irs forms amended tax return SECTION 7. Irs forms amended tax return PENALTY RELIEF FOR 2012 . Irs forms amended tax return 01 The Service will not assert penalties under § 6721 or § 6722 against an investor for failing to timely file and furnish a 2012 Form 1099-C as required by section 5. Irs forms amended tax return 03 through 5. Irs forms amended tax return 04 and section 8. Irs forms amended tax return 02 of this revenue procedure with respect to discharge of indebtedness resulting from HAMP-PRA permanent modifications that take place during calendar year 2012 if the following requirements are satisfied: (1) Not later than February 28, 2013, a statement is sent to the HAMP-PRA borrower containing the following: (a) The HAMP-PRA borrower’s name, address, and taxpayer identification number; and (b) The date and amount of the discharge of indebtedness (as described in sections 4. Irs forms amended tax return 01 through 4. Irs forms amended tax return 04 of this revenue procedure) that is required to be reported for 2012. Irs forms amended tax return (2) Not later than March 28, 2013, a statement is sent to the Service. Irs forms amended tax return It must be in the form of a single statement that separately lists for each HAMP-PRA borrower the information specified in section 7. Irs forms amended tax return 01(1) of this revenue procedure. Irs forms amended tax return The statement should be sent to the Service at the following address: Internal Revenue Service Center Stop 6728AUSC Austin, TX 73301 . Irs forms amended tax return 02 The Service will not assert penalties under § 6721 or § 6722 with respect to any Forms 1099-MISC for 2012 that sections 5. Irs forms amended tax return 06 and 8. Irs forms amended tax return 02 of this revenue procedure require to be filed with the Service and furnished to taxpayers. Irs forms amended tax return . Irs forms amended tax return 03 Section 8. Irs forms amended tax return 03 and 8. Irs forms amended tax return 04 of this revenue procedure, below, describes penalty relief regarding Forms 1099-C and 1099-MISC for 2010 and 2011. Irs forms amended tax return SECTION 8. Irs forms amended tax return SCOPE AND EFFECTIVE DATE . Irs forms amended tax return 01 This revenue procedure applies to all borrowers, investors, and servicers who participate, or have participated, in the HAMP-PRA, regardless of when the permanent modification occurs. Irs forms amended tax return . Irs forms amended tax return 02 Section 5 of this revenue procedure is effective for Forms 1099-C and 1099-MISC due or filed after January 24, 2013. Irs forms amended tax return . Irs forms amended tax return 03 Because of the effective date in section 8. Irs forms amended tax return 02 of this revenue procedure, an investor is not subject to penalties under § 6721 or § 6722 on the grounds that the investor failed to timely file and furnish a 2010 or 2011 Form 1099-C as described in section 5. Irs forms amended tax return 03 through 5. Irs forms amended tax return 04 of this revenue procedure (or on the grounds that the investor filed or furnished a 2010 or 2011 Form 1099-C that is inconsistent with section 5. Irs forms amended tax return 03 through 5. Irs forms amended tax return 04 of this revenue procedure), provided that the investor demonstrates a good faith attempt to comply with the requirements of § 6050P and that the failure was not due to willful neglect. Irs forms amended tax return . Irs forms amended tax return 04 Because of the effective date in section 8. Irs forms amended tax return 02 of this revenue procedure, the Service will not assert penalties under § 6721 or § 6722 on the grounds of a failure to timely file and furnish a 2010 or 2011 Form 1099-MISC, as described in section 5. Irs forms amended tax return 06 of this revenue procedure. Irs forms amended tax return SECTION 9. Irs forms amended tax return DRAFTING INFORMATION The principal authors of this revenue procedure are Ronald J. Irs forms amended tax return Goldstein of the Office of Chief Counsel (Procedure and Administration); Shareen S. Irs forms amended tax return Pflanz and Sheldon A. Irs forms amended tax return Iskow of the Office of Chief Counsel (Income Tax and Accounting); and Andrea M. Irs forms amended tax return Hoffenson of the Office of Chief Counsel (Financial Institutions and Products). Irs forms amended tax return For further information regarding this revenue procedure, contact Procedure and Administration branch 1 at (202) 622-4910, Income Tax and Accounting branch 4 at (202) 622-4920, or Financial Institutions and Products branch 1 at (202) 622-3920 (not toll-free calls). Irs forms amended tax return Prev  Up  Next   Home   More Internal Revenue Bulletins
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Understanding Your CP75C Notice

You were banned from claiming the Earned Income Credit (EIC) in a prior tax year due to your intentional disregard of the rules or a fraudulent claim. Since your ban is still in effect, we disallowed the EIC for your current tax year.


What you need to do

  • You don’t need to take further action.

You may want to

  • Review this notice with your tax preparer.
  • Review the rules for claiming EIC
  • Call us for assistance at the toll-free telephone number listed in the top right corner of your notice

Answers to Common Questions

What do I need to send?
If you believe we incorrectly applied the ban, you must provide documentation to show that you didn't intentionally disregard the EIC rules for the year we imposed the ban.

Can I file my tax return while I am being audited?
Yes, you should continue to file all required tax returns before the due date to avoid additional penalties and interest.


Tips for next year

If you are banned from claiming the EIC, you won’t be allowed to claim the credit until the year stated on your notice.

Page Last Reviewed or Updated: 07-Mar-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Irs Forms Amended Tax Return

Irs forms amended tax return Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Irs forms amended tax return 20% withholding, Other withholding rules. Irs forms amended tax return 5-year rule, 5-year rule. Irs forms amended tax return , Death before required beginning date. Irs forms amended tax return 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. Irs forms amended tax return Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). Irs forms amended tax return , Modified AGI. Irs forms amended tax return (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Irs forms amended tax return Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Irs forms amended tax return Required minimum distributions, Distributions after the required beginning date. Irs forms amended tax return Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Irs forms amended tax return Annuity contracts, Annuity or endowment contracts. Irs forms amended tax return Borrowing on, Borrowing on an annuity contract. Irs forms amended tax return Distribution from insurance company, Annuity distributions from an insurance company. Irs forms amended tax return Distribution from IRA account, Distribution of an annuity contract from your IRA account. Irs forms amended tax return Early distributions, Annuity. Irs forms amended tax return Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Irs forms amended tax return Roth IRAs, Basis of distributed property. Irs forms amended tax return Traditional IRAs, Cost basis. Irs forms amended tax return Beginning date, required, Distributions after the required beginning date. Irs forms amended tax return Beneficiaries, IRA Beneficiaries, Death before required beginning date. Irs forms amended tax return Change of, Change of beneficiary. Irs forms amended tax return Death of beneficiary, Death of a beneficiary. Irs forms amended tax return Early distributions to, Beneficiary. Irs forms amended tax return Individual as, Beneficiary an individual. Irs forms amended tax return More than one, More than one beneficiary. Irs forms amended tax return , Multiple individual beneficiaries. Irs forms amended tax return Not an individual, Beneficiary not an individual. Irs forms amended tax return Roth IRAs, Distributions to beneficiaries. Irs forms amended tax return Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Irs forms amended tax return Bond purchase plans Rollovers from, Rollover from bond purchase plan. Irs forms amended tax return Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Irs forms amended tax return , Brokers' commissions. Irs forms amended tax return C Change in marital status, Change in marital status. Irs forms amended tax return Change of beneficiary, Change of beneficiary. Irs forms amended tax return Charitable distributions, qualified, Qualified charitable distributions. Irs forms amended tax return Collectibles, Investment in Collectibles, Collectibles. Irs forms amended tax return Community property, Community property laws. Irs forms amended tax return Compensation Alimony, Alimony and separate maintenance. Irs forms amended tax return Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Irs forms amended tax return Self-employment, Self-employment loss. Irs forms amended tax return Wages, salaries, etc. Irs forms amended tax return , Wages, salaries, etc. Irs forms amended tax return Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Irs forms amended tax return Contribution limits More than one IRA, More than one IRA. Irs forms amended tax return Contributions Designating the year, Designating year for which contribution is made. Irs forms amended tax return Distributions in same year as, Both contributions for 2013 and distributions in 2013. Irs forms amended tax return Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Irs forms amended tax return Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Irs forms amended tax return Qualified reservist repayments, Qualified reservist repayments. Irs forms amended tax return Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Irs forms amended tax return Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Irs forms amended tax return SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. Irs forms amended tax return To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Irs forms amended tax return D Death of beneficiary, Death of a beneficiary. Irs forms amended tax return Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. Irs forms amended tax return Defined contribution plans, Defined contribution plan. Irs forms amended tax return Disabilities, persons with Early distributions to, Disabled. Irs forms amended tax return Distributions After required beginning date, Distributions after the required beginning date. Irs forms amended tax return Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Irs forms amended tax return Delivered outside U. Irs forms amended tax return S. Irs forms amended tax return , IRA distributions delivered outside the United States. Irs forms amended tax return Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Irs forms amended tax return From individual retirement annuities, Distributions from individual retirement annuities. Irs forms amended tax return Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Irs forms amended tax return Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Irs forms amended tax return Qualified HSA funding, One-time qualified HSA funding distribution. Irs forms amended tax return Qualified reservist, Qualified reservist distributions. Irs forms amended tax return Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. Irs forms amended tax return SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Irs forms amended tax return Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Irs forms amended tax return (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Irs forms amended tax return Disability exception, Disabled. Irs forms amended tax return First-time homebuyers, exception, First home. Irs forms amended tax return Higher education expenses, exception, Higher education expenses. Irs forms amended tax return Medical insurance, exception, Medical insurance. Irs forms amended tax return Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. Irs forms amended tax return Education expenses, Higher education expenses. Irs forms amended tax return Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Irs forms amended tax return Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. Irs forms amended tax return Defined contribution plans, Defined contribution plan. Irs forms amended tax return Effect of modified AGI on deduction (Table 1-2), Table 1-2. Irs forms amended tax return Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. Irs forms amended tax return Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Irs forms amended tax return Deduction for inherited IRAs, Federal estate tax deduction. Irs forms amended tax return Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Irs forms amended tax return Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Irs forms amended tax return Deducted in earlier year, Excess contribution deducted in an earlier year. Irs forms amended tax return Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Irs forms amended tax return Recharacterizing, Recharacterizing excess contributions. Irs forms amended tax return Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. Irs forms amended tax return Federal judges, Federal judges. Irs forms amended tax return Fiduciaries Prohibited transactions, Fiduciary. Irs forms amended tax return Filing before IRA contribution is made, Filing before a contribution is made. Irs forms amended tax return Filing status, Filing Status Deduction phaseout and, Filing status. Irs forms amended tax return Firefighters, volunteer, Volunteer firefighters. Irs forms amended tax return First-time homebuyers, First home. Irs forms amended tax return Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Irs forms amended tax return , Form 1040NR. Irs forms amended tax return Form 1040A Modified AGI calculation from, Form 1040A. Irs forms amended tax return Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Irs forms amended tax return Letter codes used on, Letter codes. Irs forms amended tax return Number codes used on, Number codes. Irs forms amended tax return Withdrawal of excess contribution, Form 1099-R. Irs forms amended tax return Form 5329, Additional 10% tax, Reporting the tax. Irs forms amended tax return , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Irs forms amended tax return Form 8606, Form 8606. Irs forms amended tax return , Form 8606. Irs forms amended tax return , Reporting your nontaxable distribution on Form 8606. Irs forms amended tax return , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Irs forms amended tax return Form 8880, How to figure and report the credit. Irs forms amended tax return Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Irs forms amended tax return Frozen deposits, Frozen deposit. Irs forms amended tax return Full-time student Retirement savings contributions credit, Full-time student. Irs forms amended tax return H Help (see Tax help) Higher education expenses, Higher education expenses. Irs forms amended tax return How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Irs forms amended tax return HSA funding distributions, qualified, One-time qualified HSA funding distribution. Irs forms amended tax return I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Irs forms amended tax return Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Irs forms amended tax return Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. Irs forms amended tax return Inherited IRAs, What if You Inherit an IRA?, More information. Irs forms amended tax return Rollovers, Inherited IRAs. Irs forms amended tax return Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Irs forms amended tax return Exception, Exception. Irs forms amended tax return K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Irs forms amended tax return Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Irs forms amended tax return L Last-in first-out rule, Last-in first-out rule. Irs forms amended tax return Life expectancy, Life expectancy. Irs forms amended tax return Life insurance, Life insurance contract. Irs forms amended tax return Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Irs forms amended tax return Matching contributions (SIMPLE), Matching contributions. Irs forms amended tax return Medical expenses, unreimbursed, Unreimbursed medical expenses. Irs forms amended tax return Medical insurance, Medical insurance. Irs forms amended tax return Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Irs forms amended tax return Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Irs forms amended tax return Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Irs forms amended tax return Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Irs forms amended tax return Effect on contribution amount (Table 2-1), Table 2-1. Irs forms amended tax return Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Irs forms amended tax return More than one IRA, More than one IRA. Irs forms amended tax return Recharacterization, More than one IRA. Irs forms amended tax return Required minimum distribution, More than one IRA. Irs forms amended tax return N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Irs forms amended tax return Failure to report, Failure to report nondeductible contributions. Irs forms amended tax return Overstatement penalty, Penalty for overstatement. Irs forms amended tax return Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Irs forms amended tax return Rollovers, Rollover notice. Irs forms amended tax return P Partial rollovers, Partial rollovers. Irs forms amended tax return , Partial rollover. Irs forms amended tax return Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Irs forms amended tax return Early distributions, Early Distributions, Nondeductible contributions. Irs forms amended tax return Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Irs forms amended tax return Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Irs forms amended tax return Failure to file Form 8606, Penalty for failure to file Form 8606. Irs forms amended tax return Overstatement of nondeductible contributions, Penalty for overstatement. Irs forms amended tax return Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Irs forms amended tax return Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. Irs forms amended tax return Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Irs forms amended tax return Taxes on, Taxes on prohibited transactions. Irs forms amended tax return Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Irs forms amended tax return Qualified domestic relations orders (QDROs), Qualified domestic relations order. Irs forms amended tax return Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Irs forms amended tax return Receivership distributions, Receivership distributions. Irs forms amended tax return Recharacterization, Recharacterizations, More than one IRA. Irs forms amended tax return Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Irs forms amended tax return Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. Irs forms amended tax return Timing of, Timing. Irs forms amended tax return Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. Irs forms amended tax return Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Irs forms amended tax return From IRAs, Reporting rollovers from IRAs. Irs forms amended tax return Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Irs forms amended tax return Required beginning date, Distributions after the required beginning date. Irs forms amended tax return Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Irs forms amended tax return Distribution period, Distribution period. Irs forms amended tax return During lifetime, Distributions during your lifetime. Irs forms amended tax return Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. Irs forms amended tax return Installments allowed, Installments allowed. Irs forms amended tax return More than one IRA, More than one IRA. Irs forms amended tax return Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Irs forms amended tax return Reservists, Reservists. Irs forms amended tax return Qualified reservist distribution, Qualified reservist distributions. Irs forms amended tax return Qualified reservist repayments, Qualified reservist repayments. Irs forms amended tax return Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Irs forms amended tax return Rollovers, Rollovers, Reporting rollovers from employer plans. Irs forms amended tax return Airline payments, Rollover of Airline Payments Amount, Amount. Irs forms amended tax return Choosing an option (Table 1-5), Table 1-5. Irs forms amended tax return Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Irs forms amended tax return Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Irs forms amended tax return Direct rollover option, Direct rollover option. Irs forms amended tax return Extension of period, Extension of rollover period. Irs forms amended tax return From bond purchase plan, Rollover from bond purchase plan. Irs forms amended tax return From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. Irs forms amended tax return From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. Irs forms amended tax return Inherited IRAs, Inherited IRAs. Irs forms amended tax return Nonspouse beneficiary, Rollover by nonspouse beneficiary. Irs forms amended tax return Notice, Rollover notice. Irs forms amended tax return Partial, Partial rollovers. Irs forms amended tax return , Partial rollover. Irs forms amended tax return SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. Irs forms amended tax return Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Irs forms amended tax return To traditional IRA, Kinds of rollovers to a traditional IRA. Irs forms amended tax return Waiting period between, Waiting period between rollovers. Irs forms amended tax return , No waiting period between rollovers. Irs forms amended tax return Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. Irs forms amended tax return Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Irs forms amended tax return Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Irs forms amended tax return Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Irs forms amended tax return , Recharacterizing to a SEP IRA or SIMPLE IRA. Irs forms amended tax return , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. Irs forms amended tax return Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Irs forms amended tax return Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. Irs forms amended tax return Income of, Self-employment income. Irs forms amended tax return SIMPLE plans, Self-employed individual. Irs forms amended tax return SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Irs forms amended tax return Separated taxpayers Filing status of, Lived apart from spouse. Irs forms amended tax return Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. Irs forms amended tax return SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Irs forms amended tax return Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Irs forms amended tax return Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Irs forms amended tax return Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Irs forms amended tax return Self-employed persons, Self-employed individual. Irs forms amended tax return SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Irs forms amended tax return , Traditional IRA mistakenly moved to SIMPLE IRA. Irs forms amended tax return Two-year rule, Two-year rule. Irs forms amended tax return Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. Irs forms amended tax return Retirement savings contributions credit, Full-time student. Irs forms amended tax return Surviving spouse, Surviving spouse. Irs forms amended tax return , Surviving spouse. Irs forms amended tax return Rollovers by, Distributions received by a surviving spouse. Irs forms amended tax return T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Irs forms amended tax return Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Irs forms amended tax return Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Irs forms amended tax return Effect of Modified AGI on Roth IRA Contribution Rollover vs. Irs forms amended tax return direct payment to taxpayer (Table 1-5), Table 1-5. Irs forms amended tax return Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Irs forms amended tax return Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Irs forms amended tax return Tax help, How To Get Tax Help Tax year, Tax year. Irs forms amended tax return Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Irs forms amended tax return Traditional IRAs, Traditional IRAs, Form 5329 not required. Irs forms amended tax return Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. Irs forms amended tax return To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Irs forms amended tax return Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Irs forms amended tax return Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. Irs forms amended tax return Loss of IRA status, Loss of IRA status. Irs forms amended tax return Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Irs forms amended tax return , Traditional IRA mistakenly moved to SIMPLE IRA. Irs forms amended tax return Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. Irs forms amended tax return Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. Irs forms amended tax return , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Irs forms amended tax return Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Irs forms amended tax return Trustees' fees, Trustees' fees. Irs forms amended tax return , Trustees' fees. Irs forms amended tax return Trusts As beneficiary, Trust as beneficiary. Irs forms amended tax return TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Irs forms amended tax return U Unreimbursed medical expenses, Unreimbursed medical expenses. Irs forms amended tax return V Volunteer firefighters, Volunteer firefighters. Irs forms amended tax return W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. Irs forms amended tax return Direct rollover option, Withholding. Irs forms amended tax return Eligible rollover distribution paid to taxpayer, Withholding requirement. Irs forms amended tax return Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Irs forms amended tax return Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Irs forms amended tax return Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Irs forms amended tax return Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications