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Tax Amendment

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Tax Amendment

Tax amendment Publication 531 - Additional Material Prev  Up  Next   Home   More Online Publications
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National Bipartisan Commission on the Future of Medicare

The National Bipartisan Commission on the Future of Medicare was active from 1997-1999. The final recommendation of the commission failed to receive the support of 2/3 of the commissioners. The recommendation itself is still available at the website.

The Tax Amendment

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