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Need To File My 2012 Taxes

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Need To File My 2012 Taxes

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The Need To File My 2012 Taxes

Need to file my 2012 taxes Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Need to file my 2012 taxes 20% withholding, Other withholding rules. Need to file my 2012 taxes 5-year rule, 5-year rule. Need to file my 2012 taxes , Death before required beginning date. Need to file my 2012 taxes 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. Need to file my 2012 taxes 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). Need to file my 2012 taxes , Modified AGI. Need to file my 2012 taxes (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Need to file my 2012 taxes Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Need to file my 2012 taxes Required minimum distributions, Distributions after the required beginning date. Need to file my 2012 taxes Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Need to file my 2012 taxes Annuity contracts, Annuity or endowment contracts. Need to file my 2012 taxes Borrowing on, Borrowing on an annuity contract. Need to file my 2012 taxes Distribution from insurance company, Annuity distributions from an insurance company. Need to file my 2012 taxes Distribution from IRA account, Distribution of an annuity contract from your IRA account. Need to file my 2012 taxes Early distributions, Annuity. Need to file my 2012 taxes Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Need to file my 2012 taxes Roth IRAs, Basis of distributed property. Need to file my 2012 taxes Traditional IRAs, Cost basis. Need to file my 2012 taxes Beginning date, required, Distributions after the required beginning date. Need to file my 2012 taxes Beneficiaries, IRA Beneficiaries, Death before required beginning date. Need to file my 2012 taxes Change of, Change of beneficiary. Need to file my 2012 taxes Death of beneficiary, Death of a beneficiary. Need to file my 2012 taxes Early distributions to, Beneficiary. Need to file my 2012 taxes Individual as, Beneficiary an individual. Need to file my 2012 taxes More than one, More than one beneficiary. Need to file my 2012 taxes , Multiple individual beneficiaries. Need to file my 2012 taxes Not an individual, Beneficiary not an individual. Need to file my 2012 taxes Roth IRAs, Distributions to beneficiaries. Need to file my 2012 taxes Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Need to file my 2012 taxes Bond purchase plans Rollovers from, Rollover from bond purchase plan. Need to file my 2012 taxes Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Need to file my 2012 taxes , Brokers' commissions. Need to file my 2012 taxes C Change in marital status, Change in marital status. Need to file my 2012 taxes Change of beneficiary, Change of beneficiary. Need to file my 2012 taxes Charitable distributions, qualified, Qualified charitable distributions. Need to file my 2012 taxes Collectibles, Investment in Collectibles, Collectibles. Need to file my 2012 taxes Community property, Community property laws. Need to file my 2012 taxes Compensation Alimony, Alimony and separate maintenance. Need to file my 2012 taxes Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Need to file my 2012 taxes Self-employment, Self-employment loss. Need to file my 2012 taxes Wages, salaries, etc. Need to file my 2012 taxes , Wages, salaries, etc. Need to file my 2012 taxes Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Need to file my 2012 taxes Contribution limits More than one IRA, More than one IRA. Need to file my 2012 taxes Contributions Designating the year, Designating year for which contribution is made. Need to file my 2012 taxes Distributions in same year as, Both contributions for 2013 and distributions in 2013. Need to file my 2012 taxes Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Need to file my 2012 taxes Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Need to file my 2012 taxes Qualified reservist repayments, Qualified reservist repayments. Need to file my 2012 taxes Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Need to file my 2012 taxes Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Need to file my 2012 taxes 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. Need to file my 2012 taxes To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Need to file my 2012 taxes D Death of beneficiary, Death of a beneficiary. Need to file my 2012 taxes 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. Need to file my 2012 taxes Defined contribution plans, Defined contribution plan. Need to file my 2012 taxes Disabilities, persons with Early distributions to, Disabled. Need to file my 2012 taxes Distributions After required beginning date, Distributions after the required beginning date. Need to file my 2012 taxes Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Need to file my 2012 taxes Delivered outside U. Need to file my 2012 taxes S. Need to file my 2012 taxes , IRA distributions delivered outside the United States. Need to file my 2012 taxes Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Need to file my 2012 taxes From individual retirement annuities, Distributions from individual retirement annuities. Need to file my 2012 taxes Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Need to file my 2012 taxes Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Need to file my 2012 taxes Qualified HSA funding, One-time qualified HSA funding distribution. Need to file my 2012 taxes Qualified reservist, Qualified reservist distributions. Need to file my 2012 taxes 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. Need to file my 2012 taxes SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Need to file my 2012 taxes Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Need to file my 2012 taxes (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Need to file my 2012 taxes Disability exception, Disabled. Need to file my 2012 taxes First-time homebuyers, exception, First home. Need to file my 2012 taxes Higher education expenses, exception, Higher education expenses. Need to file my 2012 taxes Medical insurance, exception, Medical insurance. Need to file my 2012 taxes 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. Need to file my 2012 taxes Education expenses, Higher education expenses. Need to file my 2012 taxes Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Need to file my 2012 taxes 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. Need to file my 2012 taxes Defined contribution plans, Defined contribution plan. Need to file my 2012 taxes Effect of modified AGI on deduction (Table 1-2), Table 1-2. Need to file my 2012 taxes 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. Need to file my 2012 taxes Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Need to file my 2012 taxes Deduction for inherited IRAs, Federal estate tax deduction. Need to file my 2012 taxes Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Need to file my 2012 taxes Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Need to file my 2012 taxes Deducted in earlier year, Excess contribution deducted in an earlier year. Need to file my 2012 taxes Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Need to file my 2012 taxes Recharacterizing, Recharacterizing excess contributions. Need to file my 2012 taxes 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. Need to file my 2012 taxes Federal judges, Federal judges. Need to file my 2012 taxes Fiduciaries Prohibited transactions, Fiduciary. Need to file my 2012 taxes Filing before IRA contribution is made, Filing before a contribution is made. Need to file my 2012 taxes Filing status, Filing Status Deduction phaseout and, Filing status. Need to file my 2012 taxes Firefighters, volunteer, Volunteer firefighters. Need to file my 2012 taxes First-time homebuyers, First home. Need to file my 2012 taxes Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Need to file my 2012 taxes , Form 1040NR. Need to file my 2012 taxes Form 1040A Modified AGI calculation from, Form 1040A. Need to file my 2012 taxes Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Need to file my 2012 taxes Letter codes used on, Letter codes. Need to file my 2012 taxes Number codes used on, Number codes. Need to file my 2012 taxes Withdrawal of excess contribution, Form 1099-R. Need to file my 2012 taxes Form 5329, Additional 10% tax, Reporting the tax. Need to file my 2012 taxes , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Need to file my 2012 taxes Form 8606, Form 8606. Need to file my 2012 taxes , Form 8606. Need to file my 2012 taxes , Reporting your nontaxable distribution on Form 8606. Need to file my 2012 taxes , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Need to file my 2012 taxes Form 8880, How to figure and report the credit. Need to file my 2012 taxes Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Need to file my 2012 taxes Frozen deposits, Frozen deposit. Need to file my 2012 taxes Full-time student Retirement savings contributions credit, Full-time student. Need to file my 2012 taxes H Help (see Tax help) Higher education expenses, Higher education expenses. Need to file my 2012 taxes How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Need to file my 2012 taxes HSA funding distributions, qualified, One-time qualified HSA funding distribution. Need to file my 2012 taxes I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Need to file my 2012 taxes Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Need to file my 2012 taxes 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. Need to file my 2012 taxes Inherited IRAs, What if You Inherit an IRA?, More information. Need to file my 2012 taxes Rollovers, Inherited IRAs. Need to file my 2012 taxes Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Need to file my 2012 taxes Exception, Exception. Need to file my 2012 taxes K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Need to file my 2012 taxes Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Need to file my 2012 taxes L Last-in first-out rule, Last-in first-out rule. Need to file my 2012 taxes Life expectancy, Life expectancy. Need to file my 2012 taxes Life insurance, Life insurance contract. Need to file my 2012 taxes Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Need to file my 2012 taxes Matching contributions (SIMPLE), Matching contributions. Need to file my 2012 taxes Medical expenses, unreimbursed, Unreimbursed medical expenses. Need to file my 2012 taxes Medical insurance, Medical insurance. Need to file my 2012 taxes 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. Need to file my 2012 taxes Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Need to file my 2012 taxes Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Need to file my 2012 taxes Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Need to file my 2012 taxes Effect on contribution amount (Table 2-1), Table 2-1. Need to file my 2012 taxes Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Need to file my 2012 taxes More than one IRA, More than one IRA. Need to file my 2012 taxes Recharacterization, More than one IRA. Need to file my 2012 taxes Required minimum distribution, More than one IRA. Need to file my 2012 taxes N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Need to file my 2012 taxes Failure to report, Failure to report nondeductible contributions. Need to file my 2012 taxes Overstatement penalty, Penalty for overstatement. Need to file my 2012 taxes Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Need to file my 2012 taxes Rollovers, Rollover notice. Need to file my 2012 taxes P Partial rollovers, Partial rollovers. Need to file my 2012 taxes , Partial rollover. Need to file my 2012 taxes Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Need to file my 2012 taxes Early distributions, Early Distributions, Nondeductible contributions. Need to file my 2012 taxes Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Need to file my 2012 taxes Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Need to file my 2012 taxes Failure to file Form 8606, Penalty for failure to file Form 8606. Need to file my 2012 taxes Overstatement of nondeductible contributions, Penalty for overstatement. Need to file my 2012 taxes Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Need to file my 2012 taxes 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. Need to file my 2012 taxes Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Need to file my 2012 taxes Taxes on, Taxes on prohibited transactions. Need to file my 2012 taxes Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Need to file my 2012 taxes Qualified domestic relations orders (QDROs), Qualified domestic relations order. Need to file my 2012 taxes 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. Need to file my 2012 taxes Receivership distributions, Receivership distributions. Need to file my 2012 taxes Recharacterization, Recharacterizations, More than one IRA. Need to file my 2012 taxes Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Need to file my 2012 taxes 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. Need to file my 2012 taxes Timing of, Timing. Need to file my 2012 taxes 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. Need to file my 2012 taxes Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Need to file my 2012 taxes From IRAs, Reporting rollovers from IRAs. Need to file my 2012 taxes Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Need to file my 2012 taxes Required beginning date, Distributions after the required beginning date. Need to file my 2012 taxes Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Need to file my 2012 taxes Distribution period, Distribution period. Need to file my 2012 taxes During lifetime, Distributions during your lifetime. Need to file my 2012 taxes 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. Need to file my 2012 taxes Installments allowed, Installments allowed. Need to file my 2012 taxes More than one IRA, More than one IRA. Need to file my 2012 taxes Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Need to file my 2012 taxes Reservists, Reservists. Need to file my 2012 taxes Qualified reservist distribution, Qualified reservist distributions. Need to file my 2012 taxes Qualified reservist repayments, Qualified reservist repayments. Need to file my 2012 taxes Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Need to file my 2012 taxes Rollovers, Rollovers, Reporting rollovers from employer plans. Need to file my 2012 taxes Airline payments, Rollover of Airline Payments Amount, Amount. Need to file my 2012 taxes Choosing an option (Table 1-5), Table 1-5. Need to file my 2012 taxes Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Need to file my 2012 taxes Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Need to file my 2012 taxes Direct rollover option, Direct rollover option. Need to file my 2012 taxes Extension of period, Extension of rollover period. Need to file my 2012 taxes From bond purchase plan, Rollover from bond purchase plan. Need to file my 2012 taxes 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. Need to file my 2012 taxes 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. Need to file my 2012 taxes Inherited IRAs, Inherited IRAs. Need to file my 2012 taxes Nonspouse beneficiary, Rollover by nonspouse beneficiary. Need to file my 2012 taxes Notice, Rollover notice. Need to file my 2012 taxes Partial, Partial rollovers. Need to file my 2012 taxes , Partial rollover. Need to file my 2012 taxes 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. Need to file my 2012 taxes Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Need to file my 2012 taxes To traditional IRA, Kinds of rollovers to a traditional IRA. Need to file my 2012 taxes Waiting period between, Waiting period between rollovers. Need to file my 2012 taxes , No waiting period between rollovers. Need to file my 2012 taxes 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. Need to file my 2012 taxes Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Need to file my 2012 taxes Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Need to file my 2012 taxes Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Need to file my 2012 taxes , Recharacterizing to a SEP IRA or SIMPLE IRA. Need to file my 2012 taxes , 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. Need to file my 2012 taxes Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Need to file my 2012 taxes 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. Need to file my 2012 taxes Income of, Self-employment income. Need to file my 2012 taxes SIMPLE plans, Self-employed individual. Need to file my 2012 taxes SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Need to file my 2012 taxes Separated taxpayers Filing status of, Lived apart from spouse. Need to file my 2012 taxes 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. Need to file my 2012 taxes SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Need to file my 2012 taxes Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Need to file my 2012 taxes 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. Need to file my 2012 taxes Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Need to file my 2012 taxes Self-employed persons, Self-employed individual. Need to file my 2012 taxes SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Need to file my 2012 taxes , Traditional IRA mistakenly moved to SIMPLE IRA. Need to file my 2012 taxes Two-year rule, Two-year rule. Need to file my 2012 taxes 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. Need to file my 2012 taxes Retirement savings contributions credit, Full-time student. Need to file my 2012 taxes Surviving spouse, Surviving spouse. Need to file my 2012 taxes , Surviving spouse. Need to file my 2012 taxes Rollovers by, Distributions received by a surviving spouse. Need to file my 2012 taxes T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Need to file my 2012 taxes 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. Need to file my 2012 taxes 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. Need to file my 2012 taxes Effect of Modified AGI on Roth IRA Contribution Rollover vs. Need to file my 2012 taxes direct payment to taxpayer (Table 1-5), Table 1-5. Need to file my 2012 taxes Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Need to file my 2012 taxes 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. Need to file my 2012 taxes Tax help, How To Get Tax Help Tax year, Tax year. Need to file my 2012 taxes Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Need to file my 2012 taxes Traditional IRAs, Traditional IRAs, Form 5329 not required. Need to file my 2012 taxes 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. Need to file my 2012 taxes To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Need to file my 2012 taxes Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Need to file my 2012 taxes 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. Need to file my 2012 taxes Loss of IRA status, Loss of IRA status. Need to file my 2012 taxes Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Need to file my 2012 taxes , Traditional IRA mistakenly moved to SIMPLE IRA. Need to file my 2012 taxes 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. Need to file my 2012 taxes 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. Need to file my 2012 taxes , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Need to file my 2012 taxes Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Need to file my 2012 taxes Trustees' fees, Trustees' fees. Need to file my 2012 taxes , Trustees' fees. Need to file my 2012 taxes Trusts As beneficiary, Trust as beneficiary. Need to file my 2012 taxes TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Need to file my 2012 taxes U Unreimbursed medical expenses, Unreimbursed medical expenses. Need to file my 2012 taxes V Volunteer firefighters, Volunteer firefighters. Need to file my 2012 taxes 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. Need to file my 2012 taxes Direct rollover option, Withholding. Need to file my 2012 taxes Eligible rollover distribution paid to taxpayer, Withholding requirement. Need to file my 2012 taxes Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Need to file my 2012 taxes 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. Need to file my 2012 taxes Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Need to file my 2012 taxes Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications