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State Income Tax Forms 2013

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State Income Tax Forms 2013

State income tax forms 2013 3. State income tax forms 2013   Gifts Table of Contents If you give gifts in the course of your trade or business, you can deduct all or part of the cost. State income tax forms 2013 This chapter explains the limits and rules for deducting the costs of gifts. State income tax forms 2013 $25 limit. State income tax forms 2013   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. State income tax forms 2013 A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. State income tax forms 2013   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. State income tax forms 2013 This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use. State income tax forms 2013   If you and your spouse both give gifts, both of you are treated as one taxpayer. State income tax forms 2013 It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. State income tax forms 2013 If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. State income tax forms 2013 Example. State income tax forms 2013 Bob Jones sells products to Local Company. State income tax forms 2013 He and his wife, Jan, gave Local Company three gourmet gift baskets to thank them for their business. State income tax forms 2013 They paid $80 for each gift basket, or $240 total. State income tax forms 2013 Three of Local Company's executives took the gift baskets home for their families' use. State income tax forms 2013 Bob and Jan have no independent business relationship with any of the executives' other family members. State income tax forms 2013 They can deduct a total of $75 ($25 limit × 3) for the gift baskets. State income tax forms 2013 Incidental costs. State income tax forms 2013   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. State income tax forms 2013   A cost is incidental only if it does not add substantial value to the gift. State income tax forms 2013 For example, the cost of gift wrapping is an incidental cost. State income tax forms 2013 However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. State income tax forms 2013 Exceptions. State income tax forms 2013   The following items are not considered gifts for purposes of the $25 limit. State income tax forms 2013 An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. State income tax forms 2013 Examples include pens, desk sets, and plastic bags and cases. State income tax forms 2013 Signs, display racks, or other promotional material to be used on the business premises of the recipient. State income tax forms 2013    Figure B. State income tax forms 2013 When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. State income tax forms 2013 (Do not use this chart if your home is your principal place of business. State income tax forms 2013 See Office in the home . State income tax forms 2013 ) Please click here for the text description of the image. State income tax forms 2013 Figure B. State income tax forms 2013 When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1. State income tax forms 2013 162-1(a); RR 55–109; RR 94–47 Gift or entertainment. State income tax forms 2013   Any item that might be considered either a gift or entertainment generally will be considered entertainment. State income tax forms 2013 However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. State income tax forms 2013    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. State income tax forms 2013 You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. State income tax forms 2013   You can change your treatment of the tickets at a later date by filing an amended return. State income tax forms 2013 Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. State income tax forms 2013    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. State income tax forms 2013 You cannot choose, in this case, to treat the cost of the tickets as a gift expense. State income tax forms 2013 Prev  Up  Next   Home   More Online Publications
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The State Income Tax Forms 2013

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