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Tax Return Amendment

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Tax Return Amendment

Tax return amendment 1. Tax return amendment   Definitions You Need To Know Table of Contents Other options. Tax return amendment Exception. Tax return amendment Certain terms used in this publication are defined below. Tax return amendment The same term used in another publication may have a slightly different meaning. Tax return amendment Annual additions. Tax return amendment   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. Tax return amendment Annual benefits. Tax return amendment   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. Tax return amendment Business. Tax return amendment   A business is an activity in which a profit motive is present and economic activity is involved. Tax return amendment Service as a newspaper carrier under age 18 or as a public official is not a business. Tax return amendment Common-law employee. Tax return amendment   A common-law employee is any individual who, under common law, would have the status of an employee. Tax return amendment A leased employee can also be a common-law employee. Tax return amendment   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. Tax return amendment For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. Tax return amendment   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. Tax return amendment For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. Tax return amendment S. Tax return amendment citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. Tax return amendment   However, an individual may be a common-law employee and a self-employed person as well. Tax return amendment For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. Tax return amendment In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. Tax return amendment However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. Tax return amendment Compensation. Tax return amendment   Compensation for plan allocations is the pay a participant received from you for personal services for a year. Tax return amendment You can generally define compensation as including all the following payments. Tax return amendment Wages and salaries. Tax return amendment Fees for professional services. Tax return amendment Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. Tax return amendment Commissions and tips. Tax return amendment Fringe benefits. Tax return amendment Bonuses. Tax return amendment   For a self-employed individual, compensation means the earned income, discussed later, of that individual. Tax return amendment   Compensation generally includes amounts deferred in the following employee benefit plans. Tax return amendment These amounts are elective deferrals. Tax return amendment Qualified cash or deferred arrangement (section 401(k) plan). Tax return amendment Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. Tax return amendment Section 457 nonqualified deferred compensation plan. Tax return amendment Section 125 cafeteria plan. Tax return amendment   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. Tax return amendment The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. Tax return amendment Other options. Tax return amendment   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. Tax return amendment The employee's wages as defined for income tax withholding purposes. Tax return amendment The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. Tax return amendment The employee's social security wages (including elective deferrals). Tax return amendment   Compensation generally cannot include either of the following items. Tax return amendment Nontaxable reimbursements or other expense allowances. Tax return amendment Deferred compensation (other than elective deferrals). Tax return amendment SIMPLE plans. Tax return amendment   A special definition of compensation applies for SIMPLE plans. Tax return amendment See chapter 3. Tax return amendment Contribution. Tax return amendment   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. Tax return amendment Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. Tax return amendment Deduction. Tax return amendment   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. Tax return amendment Limits apply to the amount deductible. Tax return amendment Earned income. Tax return amendment   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. Tax return amendment   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. Tax return amendment Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. Tax return amendment It includes income from licensing the use of property other than goodwill. Tax return amendment   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. Tax return amendment   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. Tax return amendment Employer. Tax return amendment   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. Tax return amendment A sole proprietor is treated as his or her own employer for retirement plan purposes. Tax return amendment However, a partner is not an employer for retirement plan purposes. Tax return amendment Instead, the partnership is treated as the employer of each partner. Tax return amendment Highly compensated employee. Tax return amendment   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. Tax return amendment Leased employee. Tax return amendment   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. Tax return amendment Provides services to you under an agreement between you and a leasing organization. Tax return amendment Has performed services for you (or for you and related persons) substantially full time for at least 1 year. Tax return amendment Performs services under your primary direction or control. Tax return amendment Exception. Tax return amendment   A leased employee is not treated as your employee if all the following conditions are met. Tax return amendment Leased employees are not more than 20% of your non-highly compensated work force. Tax return amendment The employee is covered under the leasing organization's qualified pension plan. Tax return amendment The leasing organization's plan is a money purchase pension plan that has all the following provisions. Tax return amendment Immediate participation. Tax return amendment (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. Tax return amendment ) Full and immediate vesting. Tax return amendment A nonintegrated employer contribution rate of at least 10% of compensation for each participant. Tax return amendment However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. Tax return amendment Net earnings from self-employment. Tax return amendment   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. Tax return amendment Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. Tax return amendment   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. Tax return amendment   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. Tax return amendment You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. Tax return amendment   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). Tax return amendment It does not include income passed through to shareholders of S corporations. Tax return amendment Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. Tax return amendment Distributions of other income or loss to limited partners are not net earnings from self-employment. Tax return amendment   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. Tax return amendment Qualified plan. Tax return amendment   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. Tax return amendment You can deduct contributions made to the plan for your employees. Tax return amendment Earnings on these contributions are generally tax free until distributed at retirement. Tax return amendment Profit-sharing, money purchase, and defined benefit plans are qualified plans. Tax return amendment A 401(k) plan is also a qualified plan. Tax return amendment Participant. Tax return amendment   A participant is an eligible employee who is covered by your retirement plan. Tax return amendment See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. Tax return amendment Partner. Tax return amendment   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. Tax return amendment For retirement plans, a partner is treated as an employee of the partnership. Tax return amendment Self-employed individual. Tax return amendment   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. Tax return amendment Sole proprietors and partners are self-employed. Tax return amendment Self-employment can include part-time work. Tax return amendment   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. Tax return amendment See Common-law employee and Net earnings from self-employment , earlier. Tax return amendment   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. Tax return amendment See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. Tax return amendment Sole proprietor. Tax return amendment   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. Tax return amendment For retirement plans, a sole proprietor is treated as both an employer and an employee. Tax return amendment Prev  Up  Next   Home   More Online Publications
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Understanding Your CP54Q Notice

Your tax return shows a different name and/or ID number from the information we have on file for you or from the information from the Social Security Administration (SSA).
We previously sent you a notice asking you to provide us some updated information. We still haven’t received a response from you.


What you need to do

  • Review your identifying information shown on this notice and compare it to your most recent social security card or taxpayer ID card.
  • Complete the CP54 response form to explain the discrepancies.
  • Include copies of documents to substantiate your name and identifying number.

You may want to

  • Contact the SSA to update your records if any of the following occurred:
    • you recently married and are using your spouse’s last name and have not already contacted SSA,
    • you legally changed your name without contacting SSA, or
    • your social security number (SSN) and/or name are different than on your social security card.

 


Answers to Common Questions

Q. I sent you my information. When will I get my refund?

A. Once we receive your response form and verify the information you provided, you should receive your refund in 4 to 6 weeks. If you don’t hear from us after 4 to 6 weeks, call our “Where’s My Refund?” toll free line at 1-800-829-1954 to check on the status of your refund.


Tips for next year

Make sure you file using your name and taxpayer ID number as they appear on your social security card or taxpayer ID card.

Page Last Reviewed or Updated: 23-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Tax Return Amendment

Tax return amendment Index A Adjusted basis Worksheet 1 to figure, Worksheet A Instructions. Tax return amendment Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Tax return amendment TTY/TDD information, How To Get Tax Help W Worksheets Adjusted basis (Worksheet 1), Worksheet A Instructions. Tax return amendment Prev  Up     Home   More Online Publications