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Tax return military Index A Assistance (see Tax help) C Carryback period, When To Use an NOL Carryback, waiving, Waiving the Carryback Period Carryforward period, When To Use an NOL Carryover from 2012 to 2013 Estates and trusts, Estates and trusts. Tax return military Worksheet instructions, Worksheet Instructions Claiming an NOL deduction, How To Claim an NOL Deduction D Deducting a carryback, Deducting a Carryback Deducting a carryforward, Deducting a Carryforward Domestic production activities deduction, Domestic production activities deduction (line 23). Tax return military , Modified taxable income. Tax return military E Eligible loss, Eligible loss. Tax return military F Farming business, Farming business. Tax return military Farming loss, Farming loss. Tax return military Figuring an NOL Capital losses, Adjustments for capital losses (lines 19–22). Tax return military Carryover, How To Figure an NOL Carryover Form 1045, Schedule A, Form 1045, Schedule A. Tax return military NOL deduction, NOLs from other years (line 24). Tax return military Nonbusiness deductions, Nonbusiness deductions (line 6). Tax return military Nonbusiness income, Nonbusiness income (line 7). Tax return military Filing status, change in, Change in Filing Status Form 1045, Schedule A, Form 1045, Schedule A. Tax return military Form 1045, Schedule B, Form 1045, Schedule B. Tax return military Forms and schedules Form 1040X, Form 1040X. Tax return military Form 1045, Form 1045. Tax return military Form 1045, Schedule A, Form 1045, Schedule A. Tax return military Form 1045, Schedule B, Form 1045, Schedule B. Tax return military Free tax services, Free help with your tax return. Tax return military Future developments, Reminders H Help (see Tax help) How to carry an NOL back or forward, How To Carry an NOL Back or Forward How to figure an NOL, How To Figure an NOL I Illustrated forms and schedules Form 1045, Illustrated Form 1045 Form 1045, Schedule A, Illustrated Form 1045, Schedule A Form 1045, Schedule B, Form 1045, Schedule B. Tax return military M Marital status, change in, Change in Marital Status Missing children, photographs of, Reminders Modified taxable income, Modified taxable income. Tax return military N NOL resulting in no taxable income, NOL resulting in no taxable income. Tax return military NOL year, Introduction, NOL year. Tax return military P Publications (see Tax help) Q Qualified disaster loss, Qualified disaster loss. Tax return military Qualified small business, Qualified small business. Tax return military R Refiguring tax, Refiguring your tax. Tax return military S Specified liability loss, Specified liability loss. Tax return military Steps in figuring NOL, NOL Steps T Tax help, How To Get Tax Help W Waiving the 10-year carryback, Waiving the 10-year carryback. Tax return military Waiving the 5-year carryback, Waiving the 5-year carryback. Tax return military Waiving the carryback period, Waiving the Carryback Period When to use an NOL, When To Use an NOL Worksheet (Continued), Carryover from 2012 to 2013, Prev  Up     Home   More Online Publications
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New Two-Year Period to Adopt Restated Pre-approved DC Plans

The IRS expects to issue most opinion and advisory letters for the latest round of pre-approved defined contribution plans on March 31, 2014. Employers using pre-approved defined contribution plan documents must adopt plan documents restated for the 2010 Cumulative List by April 30, 2016 (Announcement 2014-16).

Determination letters for pre-approved defined contribution plans

Starting May 1, 2014, and ending April 30, 2016, employers can submit applications for individual determination letters for pre-approved defined contribution plans.

An employer who adopts a master & prototype plan (standardized or non-standardized) may not apply for its own determination letter on Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans (instructions) – instead, the employer should rely on the letter issued to the plan sponsor.

However, an adopting employer who made limited modifications to its volume submitter plan may apply for a determination letter on Form 5307. If the modifications are extensive, causing the plan to be treated as an individually designed plan, the employer must instead file Form 5300, Application for Determination for Employee Benefit Plan.

See Revenue Procedure 2014-6, sections 8 and 9 for more information on determination letter applications for pre-approved plans.

Additional resources

 

Page Last Reviewed or Updated: 27-Mar-2014

The Tax Return Military

Tax return military 10. Tax return military   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. Tax return military Adjusted gross income. Tax return military Distributions received by spouse. Tax return military Testing period. Tax return military If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Tax return military This credit could reduce the federal income tax you pay dollar for dollar. Tax return military Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. Tax return military You are not under age 18. Tax return military You are not a full-time student (explained next). Tax return military No one else, such as your parent(s), claims an exemption for you on their tax return. Tax return military Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. Tax return military Full-time student. Tax return military   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Tax return military You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. Tax return military Adjusted gross income. Tax return military   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. Tax return military However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Tax return military Eligible contributions. Tax return military   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Tax return military They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. Tax return military For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Tax return military Reducing eligible contributions. Tax return military   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. Tax return military Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Tax return military      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Tax return military Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Tax return military Loans from a qualified employer plan treated as a distribution. Tax return military Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Tax return military Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Tax return military Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Tax return military Distributions from a military retirement plan. Tax return military Distributions received by spouse. Tax return military   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Tax return military Testing period. Tax return military   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. Tax return military Example. Tax return military You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Tax return military You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. Tax return military Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Tax return military You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Tax return military You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. Tax return military Maximum eligible contributions. Tax return military   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Tax return military Effect on other credits. Tax return military   The amount of this credit will not change the amount of your refundable tax credits. Tax return military A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Tax return military Maximum credit. Tax return military   This is a nonrefundable credit. Tax return military The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. Tax return military If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. Tax return military How to figure and report the credit. Tax return military   The amount of the credit you can get is based on the contributions you make and your credit rate. Tax return military The credit rate can be as low as 10% or as high as 50%. Tax return military Your credit rate depends on your income and your filing status. Tax return military See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. Tax return military   The maximum contribution taken into account is $2,000 per person. Tax return military On a joint return, up to $2,000 is taken into account for each spouse. Tax return military   Figure the credit on Form 8880. Tax return military Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. Tax return military Prev  Up  Next   Home   More Online Publications