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1040 Ez 2011 Form

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1040 Ez 2011 Form

1040 ez 2011 form Index Symbols 1231 property sale, Sale of property interest. 1040 ez 2011 form 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. 1040 ez 2011 form 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. 1040 ez 2011 form 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. 1040 ez 2011 form 501(c)(3) organizations, Student loans. 1040 ez 2011 form 529 program, Qualified tuition program (QTP). 1040 ez 2011 form 83(b) election, How to make the choice. 1040 ez 2011 form A Academic health centers Meals and lodging when teaching and research organization, Academic health center. 1040 ez 2011 form Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. 1040 ez 2011 form Accrual method taxpayers, Prepaid income. 1040 ez 2011 form Accrued leave payment At time of retirement or resignation, Accrued leave payment. 1040 ez 2011 form Disability retirement, Accrued leave payment. 1040 ez 2011 form Activity not for profit, Activity not for profit. 1040 ez 2011 form Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. 1040 ez 2011 form Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. 1040 ez 2011 form Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. 1040 ez 2011 form Alien status, waiver of, Waiver of alien status. 1040 ez 2011 form Aliens Nonresident, Nonresident aliens. 1040 ez 2011 form Alimony, Alimony. 1040 ez 2011 form Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. 1040 ez 2011 form Stock options, Alternative minimum tax (AMT). 1040 ez 2011 form Annuities Charitable gift, Charitable gift annuities. 1040 ez 2011 form Railroad retirement, Railroad retirement annuities. 1040 ez 2011 form Tax-sheltered, Limit for tax-sheltered annuities. 1040 ez 2011 form Archer MSAs, Archer MSA contributions. 1040 ez 2011 form , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040 ez 2011 form Armed forces, Military Combat zone bonus, Veterans' benefits. 1040 ez 2011 form Disability, Disability. 1040 ez 2011 form Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. 1040 ez 2011 form Qualified reservist distribution, Qualified reservist distribution (QRD). 1040 ez 2011 form Rehabilitative program payments, Veterans' benefits. 1040 ez 2011 form Retirement pay, Military retirement pay. 1040 ez 2011 form Veterans benefits, Veterans' benefits. 1040 ez 2011 form Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. 1040 ez 2011 form Back pay, award for, Back pay awards. 1040 ez 2011 form Backup withholding Barter exchange transactions, Backup withholding. 1040 ez 2011 form Bankruptcy Canceled debt not deemed to be income, Excluded debt. 1040 ez 2011 form Barter income, Bartering Below-market loans, Below-market loans. 1040 ez 2011 form Bequest for services, Bequest for services. 1040 ez 2011 form Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. 1040 ez 2011 form Black lung benefit payments, Black lung benefit payments. 1040 ez 2011 form Bonuses, Bonuses and awards. 1040 ez 2011 form , Employee awards or bonuses. 1040 ez 2011 form Breach of contract Damages as income, Court awards and damages. 1040 ez 2011 form Bribes, Bribes. 1040 ez 2011 form Business expenses Reimbursements, Allowances and reimbursements. 1040 ez 2011 form Business income, Business and Investment Income, More information. 1040 ez 2011 form C Cafeteria plans, Cafeteria plans. 1040 ez 2011 form Campaign contributions, Campaign contributions. 1040 ez 2011 form Campus lodging, Qualified campus lodging. 1040 ez 2011 form , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. 1040 ez 2011 form Capital gains Recoveries, Capital gains. 1040 ez 2011 form , Capital gains. 1040 ez 2011 form Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. 1040 ez 2011 form Incentive stock options (ISOs), Incentive stock options (ISOs). 1040 ez 2011 form Sale of personal property, Sale of personal items. 1040 ez 2011 form Car (see Vehicle, employer-provided) Car pools, Car pools. 1040 ez 2011 form Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. 1040 ez 2011 form Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. 1040 ez 2011 form Catch-up contributions, Catch-up contributions. 1040 ez 2011 form , Catch-up contributions. 1040 ez 2011 form Charitable gift annuities, Charitable gift annuities. 1040 ez 2011 form Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. 1040 ez 2011 form Child support payments, Child support payments. 1040 ez 2011 form Childcare providers, Childcare providers. 1040 ez 2011 form , Food program payments to daycare providers. 1040 ez 2011 form Chronic illness, Chronically ill individual. 1040 ez 2011 form Accelerated death benefits paid to, Exclusion for chronic illness. 1040 ez 2011 form Citizens outside U. 1040 ez 2011 form S. 1040 ez 2011 form Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. 1040 ez 2011 form Clergy, Clergy Coal, Coal and iron ore. 1040 ez 2011 form Colleges and universities Faculty lodging, Faculty lodging. 1040 ez 2011 form Scholarships and fellowships, Scholarships and fellowships. 1040 ez 2011 form Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. 1040 ez 2011 form Workers', Workers' Compensation Compensatory damages, Other compensation. 1040 ez 2011 form , Court awards and damages. 1040 ez 2011 form Constructive receipt of income, Constructively received income. 1040 ez 2011 form Copyrights Infringement damages, Court awards and damages. 1040 ez 2011 form Royalties, Copyrights and patents. 1040 ez 2011 form Corporate directors, Corporate director. 1040 ez 2011 form Cost-of-living allowances, Government cost-of-living allowances. 1040 ez 2011 form Court awards, Court awards and damages. 1040 ez 2011 form (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. 1040 ez 2011 form Credits Recoveries, refiguring of unused credits, Unused tax credits. 1040 ez 2011 form , Unused tax credits. 1040 ez 2011 form Currency transactions, foreign, Foreign currency transactions. 1040 ez 2011 form D Damages from lawsuits, Court awards and damages. 1040 ez 2011 form Back pay awards, Back pay awards. 1040 ez 2011 form Breach of contract, Court awards and damages. 1040 ez 2011 form Compensatory damages, Other compensation. 1040 ez 2011 form , Court awards and damages. 1040 ez 2011 form Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. 1040 ez 2011 form Punitive damages, Court awards and damages. 1040 ez 2011 form Daycare providers, Childcare providers. 1040 ez 2011 form (see also Childcare providers) Food program payments to, Food program payments to daycare providers. 1040 ez 2011 form De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. 1040 ez 2011 form (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. 1040 ez 2011 form Nonrecourse debts, Mortgage relief upon sale or other disposition. 1040 ez 2011 form Recourse, Mortgage relief upon sale or other disposition. 1040 ez 2011 form Stockholder's, Stockholder debt. 1040 ez 2011 form Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 1040 ez 2011 form Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. 1040 ez 2011 form , Nonqualified deferred compensation plans of nonqualified entities. 1040 ez 2011 form Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. 1040 ez 2011 form Differential wage payments, Differential wage payments. 1040 ez 2011 form Armed forces, Differential wage payments. 1040 ez 2011 form Directors' fees, Corporate director. 1040 ez 2011 form Disability Military, Disability. 1040 ez 2011 form Pensions, Disability Pensions Workers' compensation, Disability pension. 1040 ez 2011 form Person with, Persons with disabilities. 1040 ez 2011 form Unemployment compensation, paid as substitute for, Types of unemployment compensation. 1040 ez 2011 form Disaster relief Disaster mitigation payments, Disaster mitigation payments. 1040 ez 2011 form Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 1040 ez 2011 form Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. 1040 ez 2011 form Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. 1040 ez 2011 form Mortgage loan for early payment, Discounted mortgage loan. 1040 ez 2011 form Dividends Restricted stock, Dividends received on restricted stock. 1040 ez 2011 form Divorced taxpayers Stock options exercised incident to divorce, Tax form. 1040 ez 2011 form Down payment assistance, Down payment assistance. 1040 ez 2011 form E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. 1040 ez 2011 form Educational institutions Faculty lodging, Faculty lodging. 1040 ez 2011 form Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040 ez 2011 form Tax Counseling for the Elderly, Volunteer tax counseling. 1040 ez 2011 form Election precinct officials, Election precinct official. 1040 ez 2011 form Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. 1040 ez 2011 form , Catch-up contributions. 1040 ez 2011 form Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. 1040 ez 2011 form Increased limit for last 3 years prior to retirement age, Increased limit. 1040 ez 2011 form Limit on, Elective Deferrals Reporting by employer, Reporting by employer. 1040 ez 2011 form Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. 1040 ez 2011 form Emotional distress damages, Emotional distress. 1040 ez 2011 form Employee achievement awards, Employee achievement award. 1040 ez 2011 form Employee awards or bonuses, Employee awards or bonuses. 1040 ez 2011 form Employee compensation, Employee Compensation, Inherited property not substantially vested. 1040 ez 2011 form Fringe benefits, Fringe Benefits, Special valuation rules. 1040 ez 2011 form Restricted property, Restricted Property, Inherited property not substantially vested. 1040 ez 2011 form Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. 1040 ez 2011 form Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. 1040 ez 2011 form Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. 1040 ez 2011 form Employment Abroad, Employment abroad. 1040 ez 2011 form Agency fees, Employment agency fees. 1040 ez 2011 form Contracts Severance pay for cancellation of, Severance pay. 1040 ez 2011 form Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. 1040 ez 2011 form Conservation Subsidies, Energy conservation subsidies. 1040 ez 2011 form Utility rebates, Utility rebates. 1040 ez 2011 form Estate income, Estate and trust income. 1040 ez 2011 form Estimated tax Unemployment compensation, Tax withholding. 1040 ez 2011 form Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. 1040 ez 2011 form Expected inheritance, Expected inheritance. 1040 ez 2011 form Expenses paid by another, Expenses paid by another. 1040 ez 2011 form Exxon Valdez settlement, Exxon Valdez settlement income. 1040 ez 2011 form Eligible retirement plan, Contributions to eligible retirement plan. 1040 ez 2011 form Income averaging, Income averaging. 1040 ez 2011 form Legal expenses, Legal expenses. 1040 ez 2011 form Reporting requirement-statement, Statement. 1040 ez 2011 form F Faculty lodging, Faculty lodging. 1040 ez 2011 form Fair market value (FMV), Fair market value. 1040 ez 2011 form Stock options, Grant of option. 1040 ez 2011 form Farming Qualified farm debt, cancellation of, Excluded debt. 1040 ez 2011 form Federal employees Accrued leave payment, Accrued leave payment. 1040 ez 2011 form Cost-of-living allowances, Government cost-of-living allowances. 1040 ez 2011 form Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). 1040 ez 2011 form Federal income tax Refunds, Federal income tax refund. 1040 ez 2011 form Fees for services, Fees for services. 1040 ez 2011 form Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. 1040 ez 2011 form FICA withholding Foreign employers, U. 1040 ez 2011 form S. 1040 ez 2011 form citizens working for in U. 1040 ez 2011 form S. 1040 ez 2011 form , Social security and Medicare taxes. 1040 ez 2011 form Paid by employer, Social security and Medicare taxes paid by employer. 1040 ez 2011 form Fiduciaries Fees for services, Fees for services. 1040 ez 2011 form , Personal representatives. 1040 ez 2011 form Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. 1040 ez 2011 form No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. 1040 ez 2011 form Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040 ez 2011 form Foreign Currency transactions, Foreign currency transactions. 1040 ez 2011 form Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. 1040 ez 2011 form Income, Reminders Service, Service-connected disability. 1040 ez 2011 form Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. 1040 ez 2011 form Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. 1040 ez 2011 form Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. 1040 ez 2011 form Repayment of commissions paid in advance, Advance commissions and other earnings. 1040 ez 2011 form Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. 1040 ez 2011 form Personal property rental, reporting income from, Reporting business income and expenses. 1040 ez 2011 form Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. 1040 ez 2011 form Personal property rental, reporting income from, Reporting business income and expenses. 1040 ez 2011 form Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. 1040 ez 2011 form Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. 1040 ez 2011 form Royalties, Royalties Form 1040A Recoveries, Where to report. 1040 ez 2011 form Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. 1040 ez 2011 form Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. 1040 ez 2011 form Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. 1040 ez 2011 form , Estate and trust income. 1040 ez 2011 form Form 1065 Partnership return, Partnership return. 1040 ez 2011 form Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). 1040 ez 2011 form , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. 1040 ez 2011 form Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. 1040 ez 2011 form , Backup withholding. 1040 ez 2011 form Form 1099-C Cancellation of debt, Form 1099-C. 1040 ez 2011 form Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. 1040 ez 2011 form Form 1099-G State tax refunds, State tax refund. 1040 ez 2011 form Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. 1040 ez 2011 form Stock options exercised incident to divorce, Tax form. 1040 ez 2011 form Form 1099-R Charitable gift annuities, Charitable gift annuities. 1040 ez 2011 form Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. 1040 ez 2011 form Surrender of life insurance policy for cash, Surrender of policy for cash. 1040 ez 2011 form Form 1120-POL Political organizations, Campaign contributions. 1040 ez 2011 form Form 1120S S corporation return, S corporation return. 1040 ez 2011 form Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. 1040 ez 2011 form , Schedule K-1 (Form 1120S). 1040 ez 2011 form Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). 1040 ez 2011 form Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. 1040 ez 2011 form Archer MSAs and long-term care insurance contracts, Archer MSA contributions. 1040 ez 2011 form Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. 1040 ez 2011 form Form SSA-1099 Social security benefit statement, Form SSA-1099. 1040 ez 2011 form Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. 1040 ez 2011 form Accrued leave payment at time of retirement or resignation, Accrued leave payment. 1040 ez 2011 form Back pay awards, Back pay awards. 1040 ez 2011 form Bonuses or awards, Bonuses and awards. 1040 ez 2011 form Elective deferrals, reporting by employer, Reporting by employer. 1040 ez 2011 form Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. 1040 ez 2011 form Stock options from employers, Tax form. 1040 ez 2011 form Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. 1040 ez 2011 form Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. 1040 ez 2011 form Form W-9 Request for taxpayer identification number, Backup withholding. 1040 ez 2011 form Foster care, Foster care providers. 1040 ez 2011 form Foster Grandparent Program, National Senior Service Corps programs. 1040 ez 2011 form Found property, Found property. 1040 ez 2011 form Free tax services, Free help with your tax return. 1040 ez 2011 form Fringe benefits, Fringe Benefits, Special valuation rules. 1040 ez 2011 form Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. 1040 ez 2011 form Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. 1040 ez 2011 form Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. 1040 ez 2011 form Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. 1040 ez 2011 form Vehicle, Employer-provided vehicles. 1040 ez 2011 form Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. 1040 ez 2011 form G Gambling winnings and losses, Gambling winnings. 1040 ez 2011 form Gas Royalties from, Oil, gas, and minerals. 1040 ez 2011 form Gifts, Gifts and inheritances. 1040 ez 2011 form Holiday gifts from employer, Holiday gifts. 1040 ez 2011 form Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. 1040 ez 2011 form Group-term life insurance Worksheets, Figuring the taxable cost. 1040 ez 2011 form , Worksheet 1. 1040 ez 2011 form Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. 1040 ez 2011 form H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). 1040 ez 2011 form Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. 1040 ez 2011 form Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). 1040 ez 2011 form Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). 1040 ez 2011 form Savings account, Health savings accounts (HSA). 1040 ez 2011 form Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. 1040 ez 2011 form Hobby losses, Hobby losses. 1040 ez 2011 form Holding period requirement, Holding period requirement. 1040 ez 2011 form Holiday gifts, Holiday gifts. 1040 ez 2011 form Holocaust victims restitution, Holocaust victims restitution. 1040 ez 2011 form Home, sale of, Sale of home. 1040 ez 2011 form Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. 1040 ez 2011 form Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). 1040 ez 2011 form Income Assigned, Assignment of income. 1040 ez 2011 form Business and investment, Business and Investment Income, More information. 1040 ez 2011 form Constructive receipt of, Constructively received income. 1040 ez 2011 form Estate and trust, Estate and trust income. 1040 ez 2011 form Foreign employers, Foreign Employer Illegal, Illegal activities. 1040 ez 2011 form Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. 1040 ez 2011 form S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. 1040 ez 2011 form Indian money account, Indian money account litigation settlement. 1040 ez 2011 form Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. 1040 ez 2011 form Inherited IRA, Inherited pension or IRA. 1040 ez 2011 form Inheritance, Gifts and inheritances. 1040 ez 2011 form IRA, Inherited pension or IRA. 1040 ez 2011 form Property not substantially vested, Inherited property not substantially vested. 1040 ez 2011 form Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. 1040 ez 2011 form Insurance Credit card, Credit card insurance. 1040 ez 2011 form Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. 1040 ez 2011 form Frozen deposits, Interest on frozen deposits. 1040 ez 2011 form Mortgage refunds, Mortgage interest refund. 1040 ez 2011 form Option on insurance, Interest option on insurance. 1040 ez 2011 form Recovery amounts, Interest on recovery. 1040 ez 2011 form Savings bond, Interest on qualified savings bonds. 1040 ez 2011 form State and local government obligations, Interest on state and local government obligations. 1040 ez 2011 form Interference with business operations Damages as income, Court awards and damages. 1040 ez 2011 form International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. 1040 ez 2011 form Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. 1040 ez 2011 form IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. 1040 ez 2011 form Itemized deductions Limited, Itemized deductions limited. 1040 ez 2011 form Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. 1040 ez 2011 form Joint returns Social security benefits or railroad retirement payments, Joint return. 1040 ez 2011 form Joint state/local tax return Recoveries, Joint state or local income tax return. 1040 ez 2011 form Jury duty pay, Jury duty. 1040 ez 2011 form K Kickbacks, Kickbacks. 1040 ez 2011 form L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. 1040 ez 2011 form Dues, Union benefits and dues. 1040 ez 2011 form Strike and lockout benefits, Strike and lockout benefits. 1040 ez 2011 form Unemployment benefits paid from, Payments by a union. 1040 ez 2011 form Last day of tax year, income received on, Constructively received income. 1040 ez 2011 form Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. 1040 ez 2011 form Life insurance Employer-owned, Employer-owned life insurance contract. 1040 ez 2011 form Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. 1040 ez 2011 form Loans, Discounted mortgage loan. 1040 ez 2011 form (see also Mortgage) Below-market, Below-market loans. 1040 ez 2011 form Student, Student loans. 1040 ez 2011 form Lockout benefits, Strike and lockout benefits. 1040 ez 2011 form Lodging Campus lodging, Qualified campus lodging. 1040 ez 2011 form , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. 1040 ez 2011 form Replacement housing payments, Replacement housing payments. 1040 ez 2011 form Long-term care insurance, Long-term care coverage. 1040 ez 2011 form , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. 1040 ez 2011 form Lump-sum distributions Survivor benefits, Lump-sum payments. 1040 ez 2011 form M Manufacturer incentive payments, Manufacturer incentive payments. 1040 ez 2011 form Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040 ez 2011 form Medical Care reimbursements, Reimbursement for medical care. 1040 ez 2011 form Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040 ez 2011 form Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040 ez 2011 form Benefits, Medicare. 1040 ez 2011 form Tax paid by employer, Social security and Medicare taxes paid by employer. 1040 ez 2011 form Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. 1040 ez 2011 form Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. 1040 ez 2011 form 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. 1040 ez 2011 form Discounted loan, Discounted mortgage loan. 1040 ez 2011 form Interest refund, Mortgage interest refund. 1040 ez 2011 form Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). 1040 ez 2011 form Relief, Mortgage relief upon sale or other disposition. 1040 ez 2011 form Motor vehicle, employer-provided, Employer-provided vehicles. 1040 ez 2011 form Moving expenses Reimbursements, Allowances and reimbursements. 1040 ez 2011 form , Moving expense reimbursements. 1040 ez 2011 form MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040 ez 2011 form N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. 1040 ez 2011 form National Senior Service Corps, National Senior Service Corps programs. 1040 ez 2011 form No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. 1040 ez 2011 form Nobel prize, Pulitzer, Nobel, and similar prizes. 1040 ez 2011 form Nonrecourse debt, Mortgage relief upon sale or other disposition. 1040 ez 2011 form Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. 1040 ez 2011 form Notary fees, Notary public. 1040 ez 2011 form Notes received for services, Note received for services. 1040 ez 2011 form Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040 ez 2011 form O Oil Royalties from, Oil, gas, and minerals. 1040 ez 2011 form Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). 1040 ez 2011 form Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. 1040 ez 2011 form Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. 1040 ez 2011 form Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. 1040 ez 2011 form Royalties, Copyrights and patents. 1040 ez 2011 form Peace Corps, Peace Corps. 1040 ez 2011 form Pensions Clergy, Pension. 1040 ez 2011 form Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. 1040 ez 2011 form Military, Military retirement pay. 1040 ez 2011 form Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. 1040 ez 2011 form Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. 1040 ez 2011 form Price reduced after purchase, Price reduced after purchase. 1040 ez 2011 form Prizes and awards, Bonuses and awards. 1040 ez 2011 form , Prizes and awards. 1040 ez 2011 form Achievement awards, Employee achievement award. 1040 ez 2011 form Employee awards or bonuses, Employee awards or bonuses. 1040 ez 2011 form Length-of-service awards, Employee achievement award. 1040 ez 2011 form Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. 1040 ez 2011 form Safety achievement, Employee achievement award. 1040 ez 2011 form Scholarship prizes, Prizes. 1040 ez 2011 form Profit-sharing plan, Retirement and profit-sharing plans. 1040 ez 2011 form Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. 1040 ez 2011 form Public safety officers killed in line of duty, Public safety officer killed in the line of duty. 1040 ez 2011 form Public transportation passes, employer-provided, Transportation, Transit pass. 1040 ez 2011 form Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. 1040 ez 2011 form Punitive damages, Court awards and damages. 1040 ez 2011 form Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). 1040 ez 2011 form R Raffles, Lotteries and raffles. 1040 ez 2011 form Railroad Retirement annuities, Railroad retirement annuities. 1040 ez 2011 form Retirement benefits, Social security and equivalent railroad retirement benefits. 1040 ez 2011 form Sick pay, Railroad sick pay. 1040 ez 2011 form Unemployment compensation benefits, Types of unemployment compensation. 1040 ez 2011 form Real estate Qualified real property business debt, cancellation of, Excluded debt. 1040 ez 2011 form Rebates Cash, Cash rebates. 1040 ez 2011 form Utility, Utility rebates. 1040 ez 2011 form Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. 1040 ez 2011 form Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. 1040 ez 2011 form , Unused tax credits. 1040 ez 2011 form Refunds Federal income tax, Federal income tax refund. 1040 ez 2011 form Mortgage interest, Mortgage interest refund. 1040 ez 2011 form State tax, State tax refund. 1040 ez 2011 form Rehabilitative program payments, Veterans' benefits. 1040 ez 2011 form Reimbursements Business expenses, Allowances and reimbursements. 1040 ez 2011 form Casualty losses, Casualty insurance and other reimbursements. 1040 ez 2011 form Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. 1040 ez 2011 form Moving expenses, Allowances and reimbursements. 1040 ez 2011 form , Moving expense reimbursements. 1040 ez 2011 form Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. 1040 ez 2011 form Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. 1040 ez 2011 form Repayments, Repayments, Year of deduction (or credit). 1040 ez 2011 form Repossession, Canceled sales contract. 1040 ez 2011 form Restricted property, Restricted Property, Inherited property not substantially vested. 1040 ez 2011 form Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. 1040 ez 2011 form Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. 1040 ez 2011 form (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. 1040 ez 2011 form Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. 1040 ez 2011 form Roth contributions, Designated Roth contributions. 1040 ez 2011 form Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. 1040 ez 2011 form Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. 1040 ez 2011 form Sales contracts Cancellation of, Canceled sales contract. 1040 ez 2011 form SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. 1040 ez 2011 form Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. 1040 ez 2011 form Self-employed persons U. 1040 ez 2011 form S. 1040 ez 2011 form citizens working for foreign employers in U. 1040 ez 2011 form S. 1040 ez 2011 form treated as, Social security and Medicare taxes. 1040 ez 2011 form Senior Companion Program, National Senior Service Corps programs. 1040 ez 2011 form Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). 1040 ez 2011 form Severance pay, Severance pay. 1040 ez 2011 form Outplacement services, Outplacement services. 1040 ez 2011 form Sick pay, Sick pay. 1040 ez 2011 form Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. 1040 ez 2011 form SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. 1040 ez 2011 form Smallpox vaccine injuries, Smallpox vaccine injuries. 1040 ez 2011 form Social security and Medicare taxes Foreign employers, U. 1040 ez 2011 form S. 1040 ez 2011 form citizens working for in U. 1040 ez 2011 form S. 1040 ez 2011 form , Social security and Medicare taxes. 1040 ez 2011 form Paid by employer, Social security and Medicare taxes paid by employer. 1040 ez 2011 form Social security benefits, Social security and equivalent railroad retirement benefits. 1040 ez 2011 form Standard deduction Recoveries, Standard deduction limit. 1040 ez 2011 form , Standard deduction for earlier years. 1040 ez 2011 form State employees Unemployment benefits paid to, State employees. 1040 ez 2011 form State or local governments Interest on obligations of, Interest on state and local government obligations. 1040 ez 2011 form State or local taxes Refunds, State tax refund. 1040 ez 2011 form Statutory stock option holding period, Sale of the stock. 1040 ez 2011 form Stock appreciation rights, Stock appreciation rights. 1040 ez 2011 form Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. 1040 ez 2011 form Grant, Grant of option. 1040 ez 2011 form Sale, Sale of the stock. 1040 ez 2011 form Stock options, statutory Exercise, Exercise of option. 1040 ez 2011 form Grant, Grant of option. 1040 ez 2011 form Sale, Sale of the stock. 1040 ez 2011 form Stockholder debts, Stockholder debt. 1040 ez 2011 form Stolen property, Stolen property. 1040 ez 2011 form Strike benefits, Strike and lockout benefits. 1040 ez 2011 form Student loans Cancellation of debt, Student loans. 1040 ez 2011 form Substantial risk of forfeiture, Substantial risk of forfeiture. 1040 ez 2011 form Substantially vested property, Substantially vested. 1040 ez 2011 form Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. 1040 ez 2011 form Supplemental unemployment benefits, Supplemental unemployment benefits. 1040 ez 2011 form Surviving spouse Life insurance proceeds paid to, Surviving spouse. 1040 ez 2011 form Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. 1040 ez 2011 form Tax Counseling for the Elderly, Volunteer tax counseling. 1040 ez 2011 form Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. 1040 ez 2011 form Terminal illness, Exclusion for terminal illness. 1040 ez 2011 form Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. 1040 ez 2011 form Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. 1040 ez 2011 form Tour guides, free tours for, Free tour. 1040 ez 2011 form Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. 1040 ez 2011 form , Repayment of benefits. 1040 ez 2011 form Transferable property, Transferable property. 1040 ez 2011 form Transit passes, Transportation, Transit pass. 1040 ez 2011 form Travel agencies Free tour to organizer of group of tourists, Free tour. 1040 ez 2011 form Travel and transportation expenses Free tours from travel agencies, Free tour. 1040 ez 2011 form Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. 1040 ez 2011 form School children, transporting of, Transporting school children. 1040 ez 2011 form Trusts Grantor trusts, Grantor trust. 1040 ez 2011 form Income, Estate and trust income. 1040 ez 2011 form Tuition program, qualified (QTP), Qualified tuition program (QTP). 1040 ez 2011 form Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. 1040 ez 2011 form V VA payments, VA payments. 1040 ez 2011 form Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. 1040 ez 2011 form Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. 1040 ez 2011 form Employer-provided, Employer-provided vehicles. 1040 ez 2011 form Veterans benefits, Veterans' benefits. 1040 ez 2011 form Disability compensation, Retroactive VA determination. 1040 ez 2011 form Retroactive VA determination, Retroactive VA determination. 1040 ez 2011 form Special statute of limitations. 1040 ez 2011 form , Special statute of limitations. 1040 ez 2011 form Viatical settlements, Viatical settlement. 1040 ez 2011 form Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. 1040 ez 2011 form Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). 1040 ez 2011 form W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. 1040 ez 2011 form Winter energy payments, Payments to reduce cost of winter energy. 1040 ez 2011 form Withholding Barter exchange transactions, Backup withholding. 1040 ez 2011 form Unemployment compensation, Tax withholding. 1040 ez 2011 form Work-training programs, Work-training program. 1040 ez 2011 form Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. 1040 ez 2011 form , Worksheet 1. 1040 ez 2011 form Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications
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Information Resource Management College

Also called the National Defense University iCollege, the Information Resource Management College offers military and civilian learners educational opportunities in the fields of information technology and cyber security.

Contact the Agency or Department

Website: Information Resource Management College

E-mail: (Registrar and Admissions)

Address: 300 5th Ave, Marshall Hall
Fort McNair

Washington, DC 20319-5066

Phone Number: (202) 685-6300

The 1040 Ez 2011 Form

1040 ez 2011 form Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. 1040 ez 2011 form Tax questions. 1040 ez 2011 form Useful Items - You may want to see: Note. 1040 ez 2011 form After 2013, Publication 590 will be split into two separate publications as follows. 1040 ez 2011 form Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. 1040 ez 2011 form This publication will include the rules for rollover and conversion contributions. 1040 ez 2011 form Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. 1040 ez 2011 form This publication will include the rules for required minimum distributions and IRA beneficiaries. 1040 ez 2011 form What's New for 2013 Traditional IRA contribution and deduction limit. 1040 ez 2011 form  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. 1040 ez 2011 form If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. 1040 ez 2011 form For more information, see How Much Can Be Contributed? in chapter 1. 1040 ez 2011 form Roth IRA contribution limit. 1040 ez 2011 form  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. 1040 ez 2011 form If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. 1040 ez 2011 form However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. 1040 ez 2011 form For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. 1040 ez 2011 form Modified AGI limit for traditional IRA contributions increased. 1040 ez 2011 form  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. 1040 ez 2011 form If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. 1040 ez 2011 form If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. 1040 ez 2011 form See How Much Can You Deduct? in chapter 1. 1040 ez 2011 form Modified AGI limit for Roth IRA contributions increased. 1040 ez 2011 form  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. 1040 ez 2011 form Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. 1040 ez 2011 form You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. 1040 ez 2011 form Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. 1040 ez 2011 form You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. 1040 ez 2011 form Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. 1040 ez 2011 form You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. 1040 ez 2011 form See Can You Contribute to a Roth IRA? in chapter 2. 1040 ez 2011 form Net Investment Income Tax. 1040 ez 2011 form  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). 1040 ez 2011 form However, these distributions are taken into account when determining the modified adjusted gross income threshold. 1040 ez 2011 form Distributions from a nonqualified retirement plan are included in net investment income. 1040 ez 2011 form See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. 1040 ez 2011 form Kay Bailey Hutchison Spousal IRA. 1040 ez 2011 form . 1040 ez 2011 form  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. 1040 ez 2011 form There are no changes to the rules regarding these IRAs. 1040 ez 2011 form See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. 1040 ez 2011 form What's New for 2014 Modified AGI limit for traditional IRA contributions increased. 1040 ez 2011 form  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. 1040 ez 2011 form If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. 1040 ez 2011 form If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. 1040 ez 2011 form Modified AGI limit for Roth IRA contributions increased. 1040 ez 2011 form  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. 1040 ez 2011 form Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. 1040 ez 2011 form You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. 1040 ez 2011 form Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. 1040 ez 2011 form You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. 1040 ez 2011 form Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. 1040 ez 2011 form You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. 1040 ez 2011 form Reminders Future developments. 1040 ez 2011 form  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. 1040 ez 2011 form irs. 1040 ez 2011 form gov/pub590. 1040 ez 2011 form Simplified employee pension (SEP). 1040 ez 2011 form  SEP IRAs are not covered in this publication. 1040 ez 2011 form They are covered in Publication 560, Retirement Plans for Small Business. 1040 ez 2011 form Deemed IRAs. 1040 ez 2011 form  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. 1040 ez 2011 form If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. 1040 ez 2011 form An employee's account can be treated as a traditional IRA or a Roth IRA. 1040 ez 2011 form For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. 1040 ez 2011 form Contributions to both traditional and Roth IRAs. 1040 ez 2011 form  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. 1040 ez 2011 form Statement of required minimum distribution (RMD). 1040 ez 2011 form  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. 1040 ez 2011 form The report or offer must include the date by which the amount must be distributed. 1040 ez 2011 form The report is due January 31 of the year in which the minimum distribution is required. 1040 ez 2011 form It can be provided with the year-end fair market value statement that you normally get each year. 1040 ez 2011 form No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. 1040 ez 2011 form IRA interest. 1040 ez 2011 form  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. 1040 ez 2011 form Tax on your traditional IRA is generally deferred until you take a distribution. 1040 ez 2011 form Do not report this interest on your return as tax-exempt interest. 1040 ez 2011 form For more information on tax-exempt interest, see the instructions for your tax return. 1040 ez 2011 form Photographs of missing children. 1040 ez 2011 form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 ez 2011 form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 ez 2011 form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040 ez 2011 form Introduction This publication discusses individual retirement arrangements (IRAs). 1040 ez 2011 form An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. 1040 ez 2011 form What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. 1040 ez 2011 form In some cases, amounts are not taxed at all if distributed according to the rules. 1040 ez 2011 form What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. 1040 ez 2011 form It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. 1040 ez 2011 form   It also explains the penalties and additional taxes that apply when the rules are not followed. 1040 ez 2011 form To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. 1040 ez 2011 form How to use this publication. 1040 ez 2011 form   The rules that you must follow depend on which type of IRA you have. 1040 ez 2011 form Use Table I-1 to help you determine which parts of this publication to read. 1040 ez 2011 form Also use Table I-1 if you were referred to this publication from instructions to a form. 1040 ez 2011 form Comments and suggestions. 1040 ez 2011 form   We welcome your comments about this publication and your suggestions for future editions. 1040 ez 2011 form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 ez 2011 form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 ez 2011 form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 ez 2011 form   You can send your comments from www. 1040 ez 2011 form irs. 1040 ez 2011 form gov/formspubs/. 1040 ez 2011 form Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040 ez 2011 form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040 ez 2011 form Ordering forms and publications. 1040 ez 2011 form   Visit www. 1040 ez 2011 form irs. 1040 ez 2011 form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040 ez 2011 form Internal Revenue Service 1201 N. 1040 ez 2011 form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 ez 2011 form   If you have a tax question, check the information available on IRS. 1040 ez 2011 form gov or call 1-800-829-1040. 1040 ez 2011 form We cannot answer tax questions sent to either of the above addresses. 1040 ez 2011 form Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040 ez 2011 form 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. 1040 ez 2011 form S. 1040 ez 2011 form Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. 1040 ez 2011 form Table I-1. 1040 ez 2011 form Using This Publication IF you need information on . 1040 ez 2011 form . 1040 ez 2011 form . 1040 ez 2011 form THEN see . 1040 ez 2011 form . 1040 ez 2011 form . 1040 ez 2011 form traditional IRAs chapter 1. 1040 ez 2011 form Roth IRAs chapter 2, and parts of  chapter 1. 1040 ez 2011 form SIMPLE IRAs chapter 3. 1040 ez 2011 form the credit for qualified retirement savings contributions (the saver's credit) chapter 4. 1040 ez 2011 form how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. 1040 ez 2011 form SEP IRAs and 401(k) plans Publication 560. 1040 ez 2011 form Coverdell education savings accounts (formerly called education IRAs) Publication 970. 1040 ez 2011 form IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. 1040 ez 2011 form . 1040 ez 2011 form . 1040 ez 2011 form THEN see . 1040 ez 2011 form . 1040 ez 2011 form . 1040 ez 2011 form first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. 1040 ez 2011 form then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. 1040 ez 2011 form and finally figure how much of your social security is taxable appendix B, worksheet 3. 1040 ez 2011 form Table I-2. 1040 ez 2011 form How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. 1040 ez 2011 form Answers in the middle column apply to traditional IRAs. 1040 ez 2011 form Answers in the right column apply to Roth IRAs. 1040 ez 2011 form Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. 1040 ez 2011 form You must not have reached age  70½ by the end of the year. 1040 ez 2011 form See Who Can Open a Traditional IRA? in chapter 1. 1040 ez 2011 form No. 1040 ez 2011 form You can be any age. 1040 ez 2011 form See Can You Contribute to a Roth IRA? in chapter 2. 1040 ez 2011 form If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. 1040 ez 2011 form For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. 1040 ez 2011 form  There is no upper limit on how much you can earn and still contribute. 1040 ez 2011 form See How Much Can Be Contributed? in chapter 1. 1040 ez 2011 form Yes. 1040 ez 2011 form For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. 1040 ez 2011 form See How Much Can Be Contributed? and Table 2-1 in chapter 2. 1040 ez 2011 form Can I deduct contributions to a Yes. 1040 ez 2011 form You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. 1040 ez 2011 form See How Much Can You Deduct? in chapter 1. 1040 ez 2011 form No. 1040 ez 2011 form You can never deduct contributions to a Roth IRA. 1040 ez 2011 form See What Is a Roth IRA? in chapter 2. 1040 ez 2011 form Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. 1040 ez 2011 form In that case, you must file Form 8606. 1040 ez 2011 form See Nondeductible Contributions in chapter 1. 1040 ez 2011 form No. 1040 ez 2011 form You do not have to file a form if you contribute to a Roth IRA. 1040 ez 2011 form See Contributions not reported in chapter 2. 1040 ez 2011 form Do I have to start taking distributions when I reach a certain age from a Yes. 1040 ez 2011 form You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. 1040 ez 2011 form See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. 1040 ez 2011 form No. 1040 ez 2011 form If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. 1040 ez 2011 form See Are Distributions Taxable? in chapter 2. 1040 ez 2011 form However, if you are the beneficiary of a Roth IRA, you may have to take distributions. 1040 ez 2011 form See Distributions After Owner's Death in chapter 2. 1040 ez 2011 form How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. 1040 ez 2011 form See Are Distributions Taxable? in chapter 1. 1040 ez 2011 form Distributions from a Roth IRA are not taxed as long as you meet certain criteria. 1040 ez 2011 form See Are Distributions Taxable? in chapter 2. 1040 ez 2011 form Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. 1040 ez 2011 form If you have, file Form 8606. 1040 ez 2011 form See Nondeductible Contributions in chapter 1. 1040 ez 2011 form Yes. 1040 ez 2011 form File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). 1040 ez 2011 form Prev  Up  Next   Home   More Online Publications