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Student Filing Taxes

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Student Filing Taxes

Student filing taxes Index A Advance EIC tables, instructions, Advance Payment Methods for the Earned Income Credit (EIC) Aliens, nonresident, Withholding Income Taxes on the Wages of Nonresident Alien Employees Alternative methods of withholding, Alternative Methods for Figuring Withholding C Combined income tax, employee social security tax, and employee Medicare tax withholding tables, Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables F Formula tables for percentage method withholding (for automated payroll systems), Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) I Introduction, Introduction N Nonresident alien employees, Withholding Income Taxes on the Wages of Nonresident Alien Employees Notice to employers, Notice to Employers Q Qualified transportation benefits Commuter highway vehicle transportation, Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Transit passes, Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes W Wage bracket percentage method tables (for automated payroll systems), Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Withholding income taxes on wages Nonresident alien employees, Withholding Income Taxes on the Wages of Nonresident Alien Employees Withholding: Alternative methods, Alternative Methods for Figuring Withholding Percentage method, Percentage Method Wage bracket method, Wage Bracket Method Prev  Up     Home   More Online Publications
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Phone Number: (703) 571-3343 (Department of Defense)

The Student Filing Taxes

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