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Tax Rates And Tables

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Tax Rates And Tables

Tax rates and tables 3. Tax rates and tables   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. Tax rates and tables Traditional IRA mistakenly moved to SIMPLE IRA. Tax rates and tables When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). Tax rates and tables It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. Tax rates and tables Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). Tax rates and tables This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. Tax rates and tables See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. Tax rates and tables If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. Tax rates and tables See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. Tax rates and tables What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. Tax rates and tables See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. Tax rates and tables A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. Tax rates and tables These contributions are called salary reduction contributions. Tax rates and tables All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. Tax rates and tables The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. Tax rates and tables Contributions are made on behalf of eligible employees. Tax rates and tables (See Eligible Employees below. Tax rates and tables ) Contributions are also subject to various limits. Tax rates and tables (See How Much Can Be Contributed on Your Behalf , later. Tax rates and tables ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. Tax rates and tables See How Are Contributions Made , later. Tax rates and tables You may be able to claim a credit for contributions to your SIMPLE plan. Tax rates and tables For more information, see chapter 4. Tax rates and tables Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. Tax rates and tables Self-employed individual. Tax rates and tables   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. Tax rates and tables Excludable employees. Tax rates and tables   Your employer can exclude the following employees from participating in the SIMPLE plan. Tax rates and tables Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). Tax rates and tables Employees who are nonresident aliens and received no earned income from sources within the United States. Tax rates and tables Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. Tax rates and tables Compensation. Tax rates and tables   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. Tax rates and tables Wages, tips, and other pay from your employer that is subject to income tax withholding. Tax rates and tables Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. Tax rates and tables Self-employed individual compensation. Tax rates and tables   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. Tax rates and tables   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. Tax rates and tables How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. Tax rates and tables They are made on your behalf by your employer. Tax rates and tables Your employer must also make either matching contributions or nonelective contributions. Tax rates and tables Salary reduction contributions. Tax rates and tables   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). Tax rates and tables You can choose to cancel the election at any time during the year. Tax rates and tables   Salary reduction contributions are also referred to as “elective deferrals. Tax rates and tables ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. Tax rates and tables Matching contributions. Tax rates and tables   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. Tax rates and tables See How Much Can Be Contributed on Your Behalf below. Tax rates and tables These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. Tax rates and tables These contributions are referred to as matching contributions. Tax rates and tables   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. Tax rates and tables Nonelective contributions. Tax rates and tables   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. Tax rates and tables These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. Tax rates and tables   One of the requirements your employer must satisfy is notifying the employees that the election was made. Tax rates and tables For other requirements that your employer must satisfy, see chapter 3 of Publication 560. Tax rates and tables How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. Tax rates and tables Salary reduction contributions limit. Tax rates and tables   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. Tax rates and tables The limitation remains at $12,000 for 2014. Tax rates and tables If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. Tax rates and tables You, not your employer, are responsible for monitoring compliance with these limits. Tax rates and tables Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. Tax rates and tables The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. Tax rates and tables $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. Tax rates and tables The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. Tax rates and tables The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. Tax rates and tables Matching employer contributions limit. Tax rates and tables   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. Tax rates and tables These matching contributions cannot be more than 3% of your compensation for the calendar year. Tax rates and tables See Matching contributions less than 3% below. Tax rates and tables Example 1. Tax rates and tables In 2013, Joshua was a participant in his employer's SIMPLE plan. Tax rates and tables His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). Tax rates and tables Instead of taking it all in cash, Joshua elected to have 12. Tax rates and tables 5% of his weekly pay ($100) contributed to his SIMPLE IRA. Tax rates and tables For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. Tax rates and tables Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. Tax rates and tables Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). Tax rates and tables Example 2. Tax rates and tables Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. Tax rates and tables 94% of his weekly pay contributed to his SIMPLE IRA. Tax rates and tables In this example, Joshua's salary reduction contributions for the year (2. Tax rates and tables 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). Tax rates and tables Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. Tax rates and tables In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. Tax rates and tables Matching contributions less than 3%. Tax rates and tables   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. Tax rates and tables   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. Tax rates and tables If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. Tax rates and tables Nonelective employer contributions limit. Tax rates and tables   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. Tax rates and tables For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. Tax rates and tables   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. Tax rates and tables Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. Tax rates and tables This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. Tax rates and tables Example 3. Tax rates and tables Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. Tax rates and tables Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. Tax rates and tables In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). Tax rates and tables Traditional IRA mistakenly moved to SIMPLE IRA. Tax rates and tables   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. Tax rates and tables For more information, see Recharacterizations in chapter 1. Tax rates and tables Recharacterizing employer contributions. Tax rates and tables   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. Tax rates and tables SEPs are discussed in chapter 2 of Publication 560. Tax rates and tables SIMPLE plans are discussed in this chapter. Tax rates and tables Converting from a SIMPLE IRA. Tax rates and tables   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . Tax rates and tables    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. Tax rates and tables When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. Tax rates and tables These rules are discussed in chapter 1. Tax rates and tables Your employer cannot restrict you from taking distributions from a SIMPLE IRA. Tax rates and tables Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. Tax rates and tables If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. Tax rates and tables See Additional Tax on Early Distributions, later. Tax rates and tables Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. Tax rates and tables Two-year rule. Tax rates and tables   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. Tax rates and tables The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. Tax rates and tables   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). Tax rates and tables Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. Tax rates and tables If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. Tax rates and tables If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. Tax rates and tables Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Maryland Office of the Attorney General

Website: Maryland Office of the Attorney General

Address: Maryland Office of the Attorney General
Consumer Protection Division
200 Saint Paul Pl.
Baltimore, MD 21202

Phone Number: 410-528-8662 (Consumer Mediation) 410-576-6550 (Consumer Information) 410-528-1840 (Medical billing complaints)

Toll-free: 1-888-743-0023 (Switchboard) 1-877-261-8807 (Health plan decision appeals)

TTY: 410-576-6372 (MD)

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Regional Consumer Protection Offices

Maryland Attorney General's Office - Eastern Shore

Website: Maryland Attorney General's Office - Eastern Shore

Address: Maryland Attorney General's Office - Eastern Shore
Consumer Protection Division
201 Baptist St.
Salisbury, MD 21801-4976

Phone Number: 410-713-3620

Toll-free: 1-888-743-0023 (Baltimore office)

TTY: 410-576-6372

Maryland Attorney General's Office - Southern Maryland

Website: Maryland Attorney General's Office - Southern Maryland

Address: Maryland Attorney General's Office - Southern Maryland
15045 Burnt Store Rd.
Hughesville, MD 20637

Phone Number: 301-274-4620

Toll-free: 1-866-366-8343

TTY: 410-576-6372 (Baltimore office)

Maryland Attorney General's Office - Western Maryland

Website: Maryland Attorney General's Office - Western Maryland

Address: Maryland Attorney General's Office - Western Maryland
Consumer Protection Division
44 N. Potomac St., Suite 104
Hagerstown, MD 21740

Phone Number: 301-791-4780

TTY: 410-576-6372 (Baltimore office)

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County Consumer Protection Offices

Howard County Office of Consumer Affairs

Website: Howard County Office of Consumer Affairs

Address: Howard County Office of Consumer Affairs
6751 Columbia Gateway Dr.
Columbia, MD 21046

Phone Number: 410-313-6420

Montgomery County Office of Consumer Protection

Website: Montgomery County Office of Consumer Protection

Address: Montgomery County Office of Consumer Protection
100 Maryland Ave., Suite 330
Rockville, MD 20850

Phone Number: 240-777-3636 240-777-3681 (Anonymous Consumer Tip Line)

TTY: 240-773-3556

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Labor, Licensing and Regulation

Website: Department of Labor, Licensing and Regulation

Address: Department of Labor, Licensing and Regulation
Commissioner of Financial Regulation
500 N. Calvert St., Suite 402
Baltimore, MD 21202

Phone Number: 410-230-6077 (Consumer Services)

Toll-free: 1-888-784-0136 (MD)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Administration

Website: Insurance Administration

Address: Insurance Administration
Consumer Division
200 St. Paul Pl.
Suite 2700
Baltimore, MD 21202

Phone Number: 410-468-2000

Toll-free: 1-800-492-6116

TTY: 1-800-735-2258

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Securities Division
200 Saint Paul Pl.
Baltimore, MD 21202-2020

Phone Number: 410-576-6360

Toll-free: 1-888-743-0023 (MD)

TTY: 410-576-6372

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Six St. Paul St., 16th Floor
Baltimore, MD 21202-6806

Phone Number: 410-767-8028

Toll-free: 1-800-492-0474

TTY: 1-800-201-7165

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The Tax Rates And Tables

Tax rates and tables Index A Archer MSAs, Archer MSAs, Employment taxes. Tax rates and tables Assistance (see Tax help) C Contributions to FSA, Contributions to an FSA HRA, Contributions to an HRA HSA, Contributions to an HSA MSA, Contributions to an MSA D Death of HSA holder, Death of HSA Holder MSA holder, Death of the Archer MSA Holder Distributions from FSA, Distributions From an FSA HRA, Distributions From an HRA HSA, Distributions From an HSA MSA, Distributions From an MSA E Employer participation FSA, Employer Participation HRA, Employer Participation HSA, Employer Participation MSA, Employer Participation F Flexible Spending Arrangements Grace Period, Health FSA – grace period. Tax rates and tables Flexible spending arrangements, Flexible Spending Arrangements (FSAs), Employer Participation Balance in, Balance in an FSA Contributions to, Contributions to an FSA Distributions from, Distributions From an FSA Qualifying for, Qualifying for an FSA When to contribute, When To Contribute Form 5329, Excess contributions. Tax rates and tables , Excess contributions. Tax rates and tables 5498–SA, Form 8889. Tax rates and tables , Reporting Contributions on Your Return 8853, Additional tax. Tax rates and tables , Filing Form 8853 8889, Form 8889. Tax rates and tables , Additional tax. Tax rates and tables , Filing Form 8889 Free tax services, Free help with your tax return. Tax rates and tables H Health plans, high deductible, High deductible health plan (HDHP). Tax rates and tables , High deductible health plan (HDHP). Tax rates and tables Health reimbursement arrangements, Health Reimbursement Arrangements (HRAs), Employer Participation Balance in, Balance in an HRA Contributions to, Contributions to an HRA Distributions from, Distributions From an HRA Qualifying for, Qualifying for an HRA Health savings accounts, Health Savings Accounts (HSAs), Employment taxes. Tax rates and tables Balance in, Balance in an HSA Contributions to, Contributions to an HSA Deemed distributions, Deemed distributions from HSAs. Tax rates and tables Distributions from, Distributions From an HSA Last-month rule, Last-month rule. Tax rates and tables Partnerships, Reporting Contributions on Your Return Qualifying for, Qualifying for an HSA Rollovers, Rollovers S corporations, Reporting Contributions on Your Return When to contribute, When To Contribute Help (see Tax help) High deductible health plan, High deductible health plan (HDHP). Tax rates and tables , High deductible health plan (HDHP). Tax rates and tables M Medical expenses, qualified, Qualified medical expenses. Tax rates and tables , Qualified medical expenses. Tax rates and tables , Qualified medical expenses. Tax rates and tables , Qualified medical expenses. Tax rates and tables Medical savings accounts, Medical Savings Accounts (MSAs), Medicare Advantage MSAs Balance in, Balance in an Archer MSA Contributions to, Contributions to an MSA Deemed distributions, Deemed distributions from Archer MSAs. Tax rates and tables Distributions from, Distributions From an MSA Medicare Advantage MSAs, Medicare Advantage MSAs Qualifying for, Qualifying for an Archer MSA When to contribute, When To Contribute Medicare Advantage MSAs, Medicare Advantage MSAs P Preventive care, High deductible health plan (HDHP). Tax rates and tables Publications (see Tax help) Q Qualified HSA funding distribution, Qualified HSA funding distribution. Tax rates and tables T Tax help, How To Get Tax Help Testing period Last-month rule, Testing period. Tax rates and tables Qualified HSA funding distribution, Funding distribution – testing period. Tax rates and tables TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications