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Taxes State

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Taxes State

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

The Internal Revenue Service released the new Form 14429, Tax Exempt Bonds Voluntary Closing Agreement Program Request. Completion, in full, of the new form is a requirement before the submission to the Tax Exempt Bonds Voluntary Closing Agreement Program (TEB VCAP) is accepted. The purpose of the new form is to assist issuers in organizing TEB VCAP submission requests and to ensure that their submissions are complete, in accordance with the requirements under Notice 2008-31, 2008-11 I.R.B. 592 and IRM 7.2.3. Use of the new form should avoid delays in processing a request because of missing information as well as facilitating the process for accepting and assigning requests.  

The Tax Exempt Bonds (TEB) function, within the Tax Exempt & Government Entities Division, administers TEB VCAP. Generally, TEB VCAP provides remedies for issuers of tax-advantaged bonds (tax-exempt bonds, tax credit bonds, and direct pay bonds) who voluntarily come forward to resolve a violation of the federal tax requirements applicable to a bond issue that the issuer cannot self-correct under programs described in the Income Tax Regulations (Regulations) or other published guidance. An issuer will generally receive a more favorable treatment in resolving its tax violation under TEB VCAP than it would for the same tax violation discovered during an IRS examination of their bonds. As such, TEB VCAP encourages issuers, and other parties involved in tax-advantaged bond transactions, to exercise due diligence in complying with the applicable federal tax laws. TEB VCAP also provides a vehicle to correct violations as expeditiously as possible before discovery of the violations during an IRS examination.

The improvement of the TEB VCAP program, through procedural enhancements, is a TEB commitment. The new Form 14429 is an example of the latest effort by TEB to improve the administration of the TEB VCAP program and further this commitment. Last year, TEB provided web content to provide more information about the TEB VCAP program as well as descriptions (provided in IRM 7.2.3.4) of the resolution standards for identified violations both for tax-exempt and certain direct pay bonds. TEB believes that these resolution standards encourage due diligence by providing certainty, to issuers and other parties, in understanding the methodologies available to resolve eligible violations.

IRM Section 7.2.3 provides additional procedural guidance on how to submit a TEB VCAP request. See TEB Voluntary Compliance under Information for the Tax Exempt Bond Community on TEB's website.

Page Last Reviewed or Updated: 04-Sep-2013

The Taxes State

Taxes state Publication 536 - Additional Material Prev  Up  Next   Home   More Online Publications