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1040 Forms And Instructions

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1040 Forms And Instructions

1040 forms and instructions 2. 1040 forms and instructions   Possession Source Income Table of Contents Types of IncomeCompensation for Labor or Personal Services Investment Income Sales or Other Dispositions of Property Scholarships, Fellowships, Grants, Prizes, and Awards Effectively Connected Income In order to determine where to file your return and which form(s) you need to complete, you must determine the source of each item of income you received during the tax year. 1040 forms and instructions Income you received from sources within, or that was effectively connected with the conduct of a trade or business within, the relevant possession must be identified separately from U. 1040 forms and instructions S. 1040 forms and instructions or foreign source income. 1040 forms and instructions This chapter discusses the rules for determining if the source of your income is from: American Samoa, The Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of Puerto Rico (Puerto Rico), Guam, or The U. 1040 forms and instructions S. 1040 forms and instructions Virgin Islands (USVI). 1040 forms and instructions Generally, the same rules that apply for determining U. 1040 forms and instructions S. 1040 forms and instructions source income also apply for determining possession source income. 1040 forms and instructions However, there are some important exceptions to these rules. 1040 forms and instructions Both the general rules and the exceptions are discussed in this chapter. 1040 forms and instructions U. 1040 forms and instructions S. 1040 forms and instructions income rule. 1040 forms and instructions   This rule states that income is not possession source income if, under the rules of Internal Revenue Code sections 861–865, it is treated as income: From sources within the United States, or Effectively connected with the conduct of a trade or business within the United States. 1040 forms and instructions Table 2-1 shows the general rules for determining whether income is from sources within the United States. 1040 forms and instructions Table 2-1. 1040 forms and instructions General Rules for Determining U. 1040 forms and instructions S. 1040 forms and instructions Source of Income Item of Income Factor Determining Source Salaries, wages, and other compensation for labor or personal services Where labor or services performed Pensions Contributions: Where services were performed that earned the pension Investment earnings: Where pension trust is located Interest Residence of payer Dividends Where corporation created or organized Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. 1040 forms and instructions Where property is used Sale of business inventory—purchased Where sold Sale of business inventory—produced Allocation if produced and sold in different locations Sale of real property Location of property Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of Certain Property , later, for exceptions) Sale of natural resources Allocation based on fair market value of product at export terminal. 1040 forms and instructions For more information, see Regulations section 1. 1040 forms and instructions 863-1(b). 1040 forms and instructions Types of Income This section looks at the most common types of income received by individuals, and the rules for determining the source of the income. 1040 forms and instructions Generally, the same rules shown in Table 2-1 are used to determine if you have possession source income. 1040 forms and instructions Compensation for Labor or Personal Services Income from labor or personal services includes wages, salaries, commissions, fees, per diem allowances, employee allowances and bonuses, and fringe benefits. 1040 forms and instructions It also includes income earned by sole proprietors and general partners from providing personal services in the course of their trade or business. 1040 forms and instructions Services performed wholly within a relevant possession. 1040 forms and instructions   Generally, all pay you receive for services performed in a relevant possession is considered to be from sources within that possession. 1040 forms and instructions However, there is an exception for income earned as a member of the U. 1040 forms and instructions S. 1040 forms and instructions Armed Forces or a civilian spouse. 1040 forms and instructions U. 1040 forms and instructions S. 1040 forms and instructions Armed Forces. 1040 forms and instructions   If you are a bona fide resident of a relevant possession, your military service pay will be sourced in that possession even if you perform the services in the United States or another possession. 1040 forms and instructions However, if you are not a bona fide resident of a possession, your military service pay will be income from the  United States even if you perform services in a possession. 1040 forms and instructions Civilian spouse of active duty member of the U. 1040 forms and instructions S. 1040 forms and instructions Armed Forces. 1040 forms and instructions   If you are a bona fide resident of a U. 1040 forms and instructions S. 1040 forms and instructions possession and choose to keep that possession as your tax residence under MSRRA when relocating with your servicemember spouse under military orders, the source of income for your labor or personal services is considered to be that possession. 1040 forms and instructions Likewise, if your tax residence is in one of the 50 states or the District of Columbia before relocating and you choose to keep it as your tax residence, the source of income for services performed in any of the U. 1040 forms and instructions S. 1040 forms and instructions possessions is considered to be the United States and, specifically, your state of residence or the District of Columbia. 1040 forms and instructions Services performed partly inside and partly outside a relevant possession. 1040 forms and instructions   If you are an employee and receive compensation for labor or personal services performed both inside and outside the relevant possession, special rules apply in determining the source of the compensation. 1040 forms and instructions Compensation (other than certain fringe benefits) is sourced on a time basis. 1040 forms and instructions Certain fringe benefits (such as housing and education) are sourced on a geographical basis. 1040 forms and instructions   Or, you may be permitted to use an alternative basis to determine the source of compensation. 1040 forms and instructions See Alternative basis , later. 1040 forms and instructions   If you are self-employed, determine the source of your income for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. 1040 forms and instructions In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. 1040 forms and instructions Time basis. 1040 forms and instructions   Use a time basis to figure your compensation for labor or personal services from the relevant possession (other than the fringe benefits discussed later). 1040 forms and instructions Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed  services in the relevant  possession during the year     Total number of days you  performed services during the year           You can use a unit of time less than a day in the above fraction, if appropriate. 1040 forms and instructions The time period for which the income is made does not have to be a year. 1040 forms and instructions Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. 1040 forms and instructions Example. 1040 forms and instructions In 2013, you worked in your employer's office in the United States for 60 days and in the Puerto Rico office for 180 days, earning a total of $80,000 for the year. 1040 forms and instructions Your Puerto Rico source income is $60,000, figured as follows. 1040 forms and instructions       180 days 240 days × $80,000 = $60,000                 Multi-year compensation. 1040 forms and instructions   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. 1040 forms and instructions Multi-year compensation is compensation that is included in your income in 1 tax year but is attributable to a period that includes 2 or more tax years. 1040 forms and instructions You determine the period to which the income is attributable based on the facts and circumstances of your case. 1040 forms and instructions For more information on multi-year compensation, see Treasury Decision (T. 1040 forms and instructions D. 1040 forms and instructions ) 9212 and Regulations section 1. 1040 forms and instructions 861-4, 2005-35 I. 1040 forms and instructions R. 1040 forms and instructions B. 1040 forms and instructions 429, available at www. 1040 forms and instructions irs. 1040 forms and instructions gov/irb/2005-35_IRB/ar14. 1040 forms and instructions html. 1040 forms and instructions Certain fringe benefits sourced on a geographical basis. 1040 forms and instructions   If you received any of the following fringe benefits as compensation for labor or services performed as an employee partly inside and partly outside a relevant possession, you must source that income on a geographical basis. 1040 forms and instructions Housing. 1040 forms and instructions Education. 1040 forms and instructions Local transportation. 1040 forms and instructions Tax reimbursement. 1040 forms and instructions Hazardous or hardship duty pay. 1040 forms and instructions Moving expense reimbursement. 1040 forms and instructions For information on determining the source of the fringe benefits listed above, see Regulations section 1. 1040 forms and instructions 861-4. 1040 forms and instructions Alternative basis. 1040 forms and instructions   You can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your income than the time or geographical basis. 1040 forms and instructions If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your income. 1040 forms and instructions De minimis exception. 1040 forms and instructions   There is an exception to the rule for determining the source of income earned in a possession. 1040 forms and instructions Generally, you will not have income from a possession if during a tax year you: Are a U. 1040 forms and instructions S. 1040 forms and instructions citizen or resident, Are not a bona fide resident of that possession, Are not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in that possession, Temporarily perform services in that possession for 90 days or less, and Earned $3,000 or less from such services. 1040 forms and instructions This exception began with income earned during your 2008 tax year. 1040 forms and instructions Pensions. 1040 forms and instructions   Generally, pension income has two components: contributions to the pension plan and the earnings accrued from investing those contributions. 1040 forms and instructions The contribution portion is sourced according to where services were performed that earned the pension. 1040 forms and instructions The investment earnings portion is sourced according to the location of the pension trust. 1040 forms and instructions Example. 1040 forms and instructions You are a U. 1040 forms and instructions S. 1040 forms and instructions citizen who worked in Puerto Rico for a U. 1040 forms and instructions S. 1040 forms and instructions company. 1040 forms and instructions All services were performed in Puerto Rico. 1040 forms and instructions Upon retirement you remained in Puerto Rico and began receiving your pension from the U. 1040 forms and instructions S. 1040 forms and instructions pension trust of your employer. 1040 forms and instructions Distributions from the U. 1040 forms and instructions S. 1040 forms and instructions pension trust must be allocated between (1) contributions, which are Puerto Rico source income, and (2) investment earnings, which are U. 1040 forms and instructions S. 1040 forms and instructions source income. 1040 forms and instructions Investment Income This category includes such income as interest, dividends, rents, and royalties. 1040 forms and instructions Interest income. 1040 forms and instructions   The source of interest income is generally determined by the residence of the payer. 1040 forms and instructions Interest paid by corporations created or organized in a relevant possession (possession corporation) or by individuals who are bona fide residents of a relevant possession is considered income from sources within that possession. 1040 forms and instructions   However, there is an exception to this rule if you are a bona fide resident of a relevant possession, receive interest from a corporation created or organized in that possession, and are a shareholder of that corporation who owns, directly or indirectly, at least 10% of the total voting stock of the corporation. 1040 forms and instructions See Regulations section 1. 1040 forms and instructions 937-2(i) for more information. 1040 forms and instructions Dividends. 1040 forms and instructions   Generally, dividends paid by a corporation created or organized in a relevant possession will be considered income from sources within that possession. 1040 forms and instructions There are additional rules for bona fide residents of a relevant possession who receive dividend income from possession corporations, and who own, directly or indirectly, at least 10% of the voting stock of the corporation. 1040 forms and instructions For more information, see Regulations section 1. 1040 forms and instructions 937-2(g). 1040 forms and instructions Rental income. 1040 forms and instructions   Rents from property located in a relevant possession are treated as income from sources within that possession. 1040 forms and instructions Royalties. 1040 forms and instructions   Royalties from natural resources located in a relevant possession are considered income from sources within that possession. 1040 forms and instructions   Also considered possession source income are royalties received for the use of, or for the privilege of using, in a relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like property. 1040 forms and instructions Sales or Other Dispositions of Property The source rules for sales or other dispositions of property are varied. 1040 forms and instructions The most common situations are discussed below. 1040 forms and instructions Real property. 1040 forms and instructions   Real property includes land and buildings, and generally anything built on, growing on, or attached to land. 1040 forms and instructions The location of the property generally determines the source of income from the sale. 1040 forms and instructions For example, if you are a bona fide resident of Guam and sell your home that is located in Guam, the gain on the sale is sourced in Guam. 1040 forms and instructions If, however, the home you sold was located in the United States, the gain is U. 1040 forms and instructions S. 1040 forms and instructions source income. 1040 forms and instructions Personal property. 1040 forms and instructions   The term “personal property” refers to property (such as machinery, equipment, or furniture) that is not real property. 1040 forms and instructions Generally, gain (or loss) from the sale or other disposition is sourced according to the seller's tax home. 1040 forms and instructions If personal property is sold by a bona fide resident of a relevant possession, the gain (or loss) from the sale is treated as sourced within that possession. 1040 forms and instructions   This rule does not apply to the sale of inventory, intangible property, depreciable personal property, or property sold through a foreign office or fixed place of business. 1040 forms and instructions The rules applying to sales of inventory are discussed below. 1040 forms and instructions For information on sales of the other types of property mentioned, see Internal Revenue Code section 865. 1040 forms and instructions Inventory. 1040 forms and instructions   Your inventory is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. 1040 forms and instructions The source of income from the sale of inventory depends on whether the inventory was purchased or produced. 1040 forms and instructions Purchased. 1040 forms and instructions   Income from the sale of inventory that you purchased is sourced where you sell the property. 1040 forms and instructions Generally, this is where title to the property passes to the buyer. 1040 forms and instructions Produced. 1040 forms and instructions   Income from the sale of inventory that you produced in a relevant possession and sold outside that possession (or vice versa) is sourced based on an allocation. 1040 forms and instructions For information on making the allocation, see Regulations section 1. 1040 forms and instructions 863-3(f). 1040 forms and instructions Special Rules for Gains From Dispositions of Certain Property There are special rules for gains from dispositions of certain investment property (for example, stocks, bonds, debt instruments, diamonds, and gold) owned by a U. 1040 forms and instructions S. 1040 forms and instructions citizen or resident alien prior to becoming a bona fide resident of a possession. 1040 forms and instructions You are subject to these special rules if you meet both of the following conditions. 1040 forms and instructions For the tax year for which the source of the gain must be determined, you are a bona fide resident of the relevant possession. 1040 forms and instructions For any of the 10 years preceding that year, you were a citizen or resident alien of the United States (other than a bona fide resident of the relevant possession). 1040 forms and instructions If you meet these conditions, gains from the disposition of this property will not be treated as income from sources within the relevant possession for purposes of the Internal Revenue Code. 1040 forms and instructions Accordingly, bona fide residents of American Samoa and Puerto Rico, for example, may not exclude the gain on their U. 1040 forms and instructions S. 1040 forms and instructions tax return. 1040 forms and instructions (See chapter 3 for additional filing information. 1040 forms and instructions ) With respect to the CNMI, Guam, and the USVI, the gain from the disposition of this property will not meet the requirements for certain tax rules that may allow bona fide residents of those possessions to reduce or obtain a rebate of taxes on income from sources within the relevant possessions. 1040 forms and instructions These rules apply to dispositions after April 11, 2005. 1040 forms and instructions For details, see Regulations section 1. 1040 forms and instructions 937-2(f)(1) and Examples 1 and 2 of section 1. 1040 forms and instructions 937-2(k). 1040 forms and instructions Example 1. 1040 forms and instructions In 2007, Cheryl Jones, a U. 1040 forms and instructions S. 1040 forms and instructions citizen, lived in the United States and paid $1,000 for 100 shares of stock in the Rose Corporation, a U. 1040 forms and instructions S. 1040 forms and instructions corporation listed on the New York Stock Exchange. 1040 forms and instructions On March 1, 2010, she moved to Puerto Rico and changed her tax home to Puerto Rico on the same date. 1040 forms and instructions Cheryl satisfied the presence test in 2010 and, under the year-of-move exception, she was considered a bona fide resident of Puerto Rico for the rest of 2010. 1040 forms and instructions On March 1, 2010, the closing value of Cheryl's stock in the Rose Corporation was $2,000. 1040 forms and instructions On January 5, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold all her Rose Corporation stock for $7,000. 1040 forms and instructions Under the earlier rules, none of Cheryl's $6,000 gain will be treated as income from sources within Puerto Rico. 1040 forms and instructions The source rules discussed in the preceding paragraphs supplement, and may apply in conjunction with, an existing special rule. 1040 forms and instructions This existing special rule applies if you are a U. 1040 forms and instructions S. 1040 forms and instructions citizen or resident alien who becomes a bona fide resident of American Samoa, the CNMI, or Guam, and who has gain from the disposition of certain U. 1040 forms and instructions S. 1040 forms and instructions assets during the 10-year period beginning when you became a bona fide resident. 1040 forms and instructions The gain is U. 1040 forms and instructions S. 1040 forms and instructions source income that generally is subject to U. 1040 forms and instructions S. 1040 forms and instructions tax if the property is either (1) located in the United States; (2) stock issued by a U. 1040 forms and instructions S. 1040 forms and instructions corporation or a debt obligation of a U. 1040 forms and instructions S. 1040 forms and instructions person or of the United States, a state (or political subdivision), or the District of Columbia; or (3) property that has a basis in whole or in part by reference to property described in (1) or (2). 1040 forms and instructions See chapter 3 for filing information. 1040 forms and instructions Special election. 1040 forms and instructions   For dispositions after April 11, 2005, you can choose to treat the part of gain (or loss) attributable to the time you held the property while a bona fide resident of the relevant possession (the possession holding period) as gain (or loss) from sources within that possession. 1040 forms and instructions Make the election by reporting the gain attributable to the possession holding period on your income tax return for the year of disposition. 1040 forms and instructions This election overrides both of the special rules discussed earlier. 1040 forms and instructions   There are two methods for figuring the gain for the possession holding period, one for marketable securities and another for other types of investment property. 1040 forms and instructions Marketable securities. 1040 forms and instructions   Marketable securities are those actively traded on an established financial market, such as stock in a publicly held corporation. 1040 forms and instructions Under the special election, allocate the gain (or loss) by figuring the appreciation separately for your possession and U. 1040 forms and instructions S. 1040 forms and instructions holding periods. 1040 forms and instructions   Your possession holding period begins on the first day you do not have a tax home outside the relevant possession. 1040 forms and instructions The gain (or loss) attributable to the possession holding period is the difference in fair market value of the security at the close of the market on the first and last days of this holding period. 1040 forms and instructions This is your gain (or loss) that is treated as being from sources within the relevant possession. 1040 forms and instructions If you were a bona fide resident of the relevant possession for more than one continuous period, combine the gains (or losses) from each possession holding period. 1040 forms and instructions Example 2. 1040 forms and instructions Assume the same facts as in Example 1, except that Cheryl makes the special election to allocate the gain between her U. 1040 forms and instructions S. 1040 forms and instructions and possession holding periods. 1040 forms and instructions Cheryl's possession holding period began March 1, 2010, the date her tax home changed to Puerto Rico. 1040 forms and instructions Therefore, the portion of gain attributable to her possession holding period is $5,000 ($7,000 sale price – $2,000 closing value on first day of the possession holding period). 1040 forms and instructions By reporting $5,000 of her $6,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. 1040 forms and instructions Other personal property. 1040 forms and instructions   For personal property other than marketable securities, use a time-based allocation. 1040 forms and instructions Figure the gain (or loss) attributable to the possession holding period by multiplying your total gain (or loss) by the following fraction. 1040 forms and instructions      Number of days in the  possession holding period     Total number of days  in your holding period         The result is your gain (or loss) that is treated as being from sources within the relevant possession. 1040 forms and instructions Example 3. 1040 forms and instructions In addition to the stock in Rose Corporation, Cheryl acquired a 5% interest in the Alder Partnership on January 1, 2009. 1040 forms and instructions On March 1, 2010, when she established bona fide residency in Puerto Rico, her partnership interest was not considered a marketable security. 1040 forms and instructions On September 16, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold her interest in Alder Partnership for a $100,000 gain. 1040 forms and instructions She had owned the interest for a total of 1,720 days. 1040 forms and instructions Cheryl's possession holding period (from March 1, 2010, through September 16, 2013) is 1,296 days. 1040 forms and instructions The portion of her gain attributable to Puerto Rico is $75,349 ($100,000 x (1,296 Puerto Rico days ÷ 1,720 total days)). 1040 forms and instructions By reporting $75,349 of her $100,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. 1040 forms and instructions Scholarships, Fellowships, Grants, Prizes, and Awards The source of these types of income is generally the residence of the payer, regardless of who actually disburses the funds. 1040 forms and instructions Therefore, in order to be possession source income, the payer must be a resident of the relevant possession, such as an individual who is a bona fide resident or a corporation created or organized in that possession. 1040 forms and instructions These rules do not apply to amounts paid as salary or other compensation for services. 1040 forms and instructions See Compensation for Labor or Personal Services, earlier in this chapter, for the source rules that apply. 1040 forms and instructions Effectively Connected Income In limited circumstances, some kinds of income from sources outside the relevant possession must be treated as effectively connected with a trade or business in that possession. 1040 forms and instructions These circumstances are listed below. 1040 forms and instructions You have an office or other fixed place of business in the relevant possession to which the income can be attributed. 1040 forms and instructions That office or place of business is a material factor in producing the income. 1040 forms and instructions The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. 1040 forms and instructions An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. 1040 forms and instructions The three kinds of income from sources outside the relevant possession to which these rules apply are the following. 1040 forms and instructions Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the relevant possession or from any interest in such property. 1040 forms and instructions Included are rents or royalties for the use of, or for the privilege of using, outside the relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the relevant possession. 1040 forms and instructions Dividends or interest from the active conduct of a banking, financing, or similar business in the relevant possession. 1040 forms and instructions Income, gain, or loss from the sale or exchange outside the relevant possession, through the office or other fixed place of business in the relevant possession, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. 1040 forms and instructions Item (3) will not apply if you sold the property for use, consumption, or disposition outside the relevant possession and an office or other fixed place of business in a foreign country was a material factor in the sale. 1040 forms and instructions Example. 1040 forms and instructions Marcy Jackson is a bona fide resident of American Samoa. 1040 forms and instructions Her business, which she conducts from an office in American Samoa, is developing and selling specialized computer software. 1040 forms and instructions A software purchaser will frequently pay Marcy an additional amount to install the software on the purchaser's operating system and to ensure that the software is functioning properly. 1040 forms and instructions Marcy installs the software at the purchaser's place of business, which may be in American Samoa, in the United States, or in another country. 1040 forms and instructions The income from selling the software is effectively connected with the conduct of Marcy's business in American Samoa, even though the product's destination may be outside the possession. 1040 forms and instructions However, the compensation she receives for installing the software (personal services) outside of American Samoa is not effectively connected with the conduct of her business in the possession—the income is sourced where she performs the services. 1040 forms and instructions Prev  Up  Next   Home   More Online Publications
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Father's Day

Father's Day is celebrated on the third Sunday of June. This year it takes place on June 16.

Learn about the history of the holiday and find ideas to celebrate dad.


The 1040 Forms And Instructions

1040 forms and instructions 3. 1040 forms and instructions   SIMPLE Plans Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: SIMPLE IRA PlanWho Can Set Up a SIMPLE IRA Plan? Who Can Participate in a SIMPLE IRA Plan? How To Set Up a SIMPLE IRA Plan Notification Requirement Contribution Limits When To Deduct Contributions Where To Deduct Contributions Tax Treatment of Contributions Distributions (Withdrawals) More Information on SIMPLE IRA Plans SIMPLE 401(k) Plan Topics - This chapter discusses: SIMPLE IRA plan SIMPLE 401(k) plan Useful Items - You may want to see: Publications 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4284 SIMPLE IRA Plan Checklist 4334 SIMPLE IRA Plans for Small Businesses Forms (and Instructions) W-2 Wage and Tax Statement 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A savings incentive match plan for employees (SIMPLE plan) is a written arrangement that provides you and your employees with a simplified way to make contributions to provide retirement income. 1040 forms and instructions Under a SIMPLE plan, employees can choose to make salary reduction contributions to the plan rather than receiving these amounts as part of their regular pay. 1040 forms and instructions In addition, you will contribute matching or nonelective contributions. 1040 forms and instructions SIMPLE plans can only be maintained on a calendar-year basis. 1040 forms and instructions A SIMPLE plan can be set up in either of the following ways. 1040 forms and instructions Using SIMPLE IRAs (SIMPLE IRA plan). 1040 forms and instructions As part of a 401(k) plan (SIMPLE 401(k) plan). 1040 forms and instructions Many financial institutions will help you set up a SIMPLE plan. 1040 forms and instructions SIMPLE IRA Plan A SIMPLE IRA plan is a retirement plan that uses SIMPLE IRAs for each eligible employee. 1040 forms and instructions Under a SIMPLE IRA plan, a SIMPLE IRA must be set up for each eligible employee. 1040 forms and instructions For the definition of an eligible employee, see Who Can Participate in a SIMPLE IRA Plan , later. 1040 forms and instructions Who Can Set Up a SIMPLE IRA Plan? You can set up a SIMPLE IRA plan if you meet both the following requirements. 1040 forms and instructions You meet the employee limit. 1040 forms and instructions You do not maintain another qualified plan unless the other plan is for collective bargaining employees. 1040 forms and instructions Employee limit. 1040 forms and instructions   You can set up a SIMPLE IRA plan only if you had 100 or fewer employees who received $5,000 or more in compensation from you for the preceding year. 1040 forms and instructions Under this rule, you must take into account all employees employed at any time during the calendar year regardless of whether they are eligible to participate. 1040 forms and instructions Employees include self-employed individuals who received earned income and leased employees (defined in chapter 1). 1040 forms and instructions   Once you set up a SIMPLE IRA plan, you must continue to meet the 100-employee limit each year you maintain the plan. 1040 forms and instructions Grace period for employers who cease to meet the 100-employee limit. 1040 forms and instructions   If you maintain the SIMPLE IRA plan for at least 1 year and you cease to meet the 100-employee limit in a later year, you will be treated as meeting it for the 2 calendar years immediately following the calendar year for which you last met it. 1040 forms and instructions   A different rule applies if you do not meet the 100-employee limit because of an acquisition, disposition, or similar transaction. 1040 forms and instructions Under this rule, the SIMPLE IRA plan will be treated as meeting the 100-employee limit for the year of the transaction and the 2 following years if both the following conditions are satisfied. 1040 forms and instructions Coverage under the plan has not significantly changed during the grace period. 1040 forms and instructions The SIMPLE IRA plan would have continued to qualify after the transaction if you had remained a separate employer. 1040 forms and instructions    The grace period for acquisitions, dispositions, and similar transactions also applies if, because of these types of transactions, you do not meet the rules explained under Other qualified plan or Who Can Participate in a SIMPLE IRA Plan, below. 1040 forms and instructions Other qualified plan. 1040 forms and instructions   The SIMPLE IRA plan generally must be the only retirement plan to which you make contributions, or to which benefits accrue, for service in any year beginning with the year the SIMPLE IRA plan becomes effective. 1040 forms and instructions Exception. 1040 forms and instructions   If you maintain a qualified plan for collective bargaining employees, you are permitted to maintain a SIMPLE IRA plan for other employees. 1040 forms and instructions Who Can Participate in a SIMPLE IRA Plan? Eligible employee. 1040 forms and instructions   Any employee who received at least $5,000 in compensation during any 2 years preceding the current calendar year and is reasonably expected to receive at least $5,000 during the current calendar year is eligible to participate. 1040 forms and instructions The term “employee” includes a self-employed individual who received earned income. 1040 forms and instructions   You can use less restrictive eligibility requirements (but not more restrictive ones) by eliminating or reducing the prior year compensation requirements, the current year compensation requirements, or both. 1040 forms and instructions For example, you can allow participation for employees who received at least $3,000 in compensation during any preceding calendar year. 1040 forms and instructions However, you cannot impose any other conditions for participating in a SIMPLE IRA plan. 1040 forms and instructions Excludable employees. 1040 forms and instructions   The following employees do not need to be covered under a SIMPLE IRA plan. 1040 forms and instructions Employees who are covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. 1040 forms and instructions Nonresident alien employees who have received no U. 1040 forms and instructions S. 1040 forms and instructions source wages, salaries, or other personal services compensation from you. 1040 forms and instructions Compensation. 1040 forms and instructions   Compensation for employees is the total wages, tips, and other compensation from the employer subject to federal income tax withholding and the amounts paid for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. 1040 forms and instructions Compensation also includes the employee's salary reduction contributions made under this plan and, if applicable, elective deferrals under a section 401(k) plan, a SARSEP, or a section 403(b) annuity contract and compensation deferred under a section 457 plan required to be reported by the employer on Form W-2. 1040 forms and instructions If you are self-employed, compensation is your net earnings from self-employment (line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040)) before subtracting any contributions made to the SIMPLE IRA plan for yourself. 1040 forms and instructions How To Set Up a SIMPLE IRA Plan You can use Form 5304-SIMPLE or Form 5305-SIMPLE to set up a SIMPLE IRA plan. 1040 forms and instructions Each form is a model savings incentive match plan for employees (SIMPLE) plan document. 1040 forms and instructions Which form you use depends on whether you select a financial institution or your employees select the institution that will receive the contributions. 1040 forms and instructions Use Form 5304-SIMPLE if you allow each plan participant to select the financial institution for receiving his or her SIMPLE IRA plan contributions. 1040 forms and instructions Use Form 5305-SIMPLE if you require that all contributions under the SIMPLE IRA plan be deposited initially at a designated financial institution. 1040 forms and instructions The SIMPLE IRA plan is adopted when you have completed all appropriate boxes and blanks on the form and you (and the designated financial institution, if any) have signed it. 1040 forms and instructions Keep the original form. 1040 forms and instructions Do not file it with the IRS. 1040 forms and instructions Other uses of the forms. 1040 forms and instructions   If you set up a SIMPLE IRA plan using Form 5304-SIMPLE or Form 5305-SIMPLE, you can use the form to satisfy other requirements, including the following. 1040 forms and instructions Meeting employer notification requirements for the SIMPLE IRA plan. 1040 forms and instructions Form 5304-SIMPLE and Form 5305-SIMPLE contain a Model Notification to Eligible Employees that provides the necessary information to the employee. 1040 forms and instructions Maintaining the SIMPLE IRA plan records and proving you set up a SIMPLE IRA plan for employees. 1040 forms and instructions Deadline for setting up a SIMPLE IRA plan. 1040 forms and instructions   You can set up a SIMPLE IRA plan effective on any date from January 1 through October 1 of a year, provided you did not previously maintain a SIMPLE IRA plan. 1040 forms and instructions This requirement does not apply if you are a new employer that comes into existence after October 1 of the year the SIMPLE IRA plan is set up and you set up a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence. 1040 forms and instructions If you previously maintained a SIMPLE IRA plan, you can set up a SIMPLE IRA plan effective only on January 1 of a year. 1040 forms and instructions A SIMPLE IRA plan cannot have an effective date that is before the date you actually adopt the plan. 1040 forms and instructions Setting up a SIMPLE IRA. 1040 forms and instructions   SIMPLE IRAs are the individual retirement accounts or annuities into which the contributions are deposited. 1040 forms and instructions A SIMPLE IRA must be set up for each eligible employee. 1040 forms and instructions Forms 5305-S, SIMPLE Individual Retirement Trust Account, and 5305-SA, SIMPLE Individual Retirement Custodial Account, are model trust and custodial account documents the participant and the trustee (or custodian) can use for this purpose. 1040 forms and instructions   A SIMPLE IRA cannot be a Roth IRA. 1040 forms and instructions Contributions to a SIMPLE IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. 1040 forms and instructions Deadline for setting up a SIMPLE IRA. 1040 forms and instructions   A SIMPLE IRA must be set up for an employee before the first date by which a contribution is required to be deposited into the employee's IRA. 1040 forms and instructions See Time limits for contributing funds , later, under Contribution Limits. 1040 forms and instructions Credit for startup costs. 1040 forms and instructions   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE IRA plan that first became effective in 2013. 1040 forms and instructions For more information, see Credit for startup costs under Reminders, earlier. 1040 forms and instructions Notification Requirement If you adopt a SIMPLE IRA plan, you must notify each employee of the following information before the beginning of the election period. 1040 forms and instructions The employee's opportunity to make or change a salary reduction choice under a SIMPLE IRA plan. 1040 forms and instructions Your decision to make either matching contributions or nonelective contributions (discussed later). 1040 forms and instructions A summary description provided by the financial institution. 1040 forms and instructions Written notice that his or her balance can be transferred without cost or penalty if they use a designated financial institution. 1040 forms and instructions Election period. 1040 forms and instructions   The election period is generally the 60-day period immediately preceding January 1 of a calendar year (November 2 to December 31 of the preceding calendar year). 1040 forms and instructions However, the dates of this period are modified if you set up a SIMPLE IRA plan in mid-year (for example, on July 1) or if the 60-day period falls before the first day an employee becomes eligible to participate in the SIMPLE IRA plan. 1040 forms and instructions   A SIMPLE IRA plan can provide longer periods for permitting employees to enter into salary reduction agreements or to modify prior agreements. 1040 forms and instructions For example, a SIMPLE IRA plan can provide a 90-day election period instead of the 60-day period. 1040 forms and instructions Similarly, in addition to the 60-day period, a SIMPLE IRA plan can provide quarterly election periods during the 30 days before each calendar quarter, other than the first quarter of each year. 1040 forms and instructions Contribution Limits Contributions are made up of salary reduction contributions and employer contributions. 1040 forms and instructions You, as the employer, must make either matching contributions or nonelective contributions, defined later. 1040 forms and instructions No other contributions can be made to the SIMPLE IRA plan. 1040 forms and instructions These contributions, which you can deduct, must be made timely. 1040 forms and instructions See Time limits for contributing funds , later. 1040 forms and instructions Salary reduction contributions. 1040 forms and instructions   The amount the employee chooses to have you contribute to a SIMPLE IRA on his or her behalf cannot be more than $12,000 for 2013 and 2014. 1040 forms and instructions These contributions must be expressed as a percentage of the employee's compensation unless you permit the employee to express them as a specific dollar amount. 1040 forms and instructions You cannot place restrictions on the contribution amount (such as limiting the contribution percentage), except to comply with the $12,000 limit. 1040 forms and instructions   If you or an employee participates in any other qualified plan during the year and you or your employee have salary reduction contributions (elective deferrals) under those plans, the salary reduction contributions under a SIMPLE IRA plan also count toward the overall annual limit ($17,500 for 2013 and 2014) on exclusion of salary reduction contributions and other elective deferrals. 1040 forms and instructions Catch-up contributions. 1040 forms and instructions   A SIMPLE IRA plan can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. 1040 forms and instructions The catch-up contribution limit for 2013 and 2014 for SIMPLE IRA plans is $2,500. 1040 forms and instructions Salary reduction contributions are not treated as catch-up contributions for 2013 or 2014 until they exceed $12,000. 1040 forms and instructions However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. 1040 forms and instructions The catch-up contribution limit. 1040 forms and instructions The excess of the participant's compensation over the salary reduction contributions that are not catch-up contributions. 1040 forms and instructions Employer matching contributions. 1040 forms and instructions   You are generally required to match each employee's salary reduction contributions on a dollar-for-dollar basis up to 3% of the employee's compensation. 1040 forms and instructions This requirement does not apply if you make nonelective contributions as discussed later. 1040 forms and instructions Example. 1040 forms and instructions In 2013, your employee, John Rose, earned $25,000 and chose to defer 5% of his salary. 1040 forms and instructions Your net earnings from self-employment are $40,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. 1040 forms and instructions You make 3% matching contributions. 1040 forms and instructions The total contribution you make for John is $2,000, figured as follows. 1040 forms and instructions Salary reduction contributions ($25,000 × . 1040 forms and instructions 05) $1,250 Employer matching contribution ($25,000 × . 1040 forms and instructions 03) 750 Total contributions $2,000     The total contribution you make for yourself is $5,200, figured as follows. 1040 forms and instructions Salary reduction contributions ($40,000 × . 1040 forms and instructions 10) $4,000 Employer matching contribution ($40,000 × . 1040 forms and instructions 03) 1,200 Total contributions $5,200 Lower percentage. 1040 forms and instructions   If you choose a matching contribution less than 3%, the percentage must be at least 1%. 1040 forms and instructions You must notify the employees of the lower match within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. 1040 forms and instructions You cannot choose a percentage less than 3% for more than 2 years during the 5-year period that ends with (and includes) the year for which the choice is effective. 1040 forms and instructions Nonelective contributions. 1040 forms and instructions   Instead of matching contributions, you can choose to make nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 (or some lower amount you select) of compensation from you for the year. 1040 forms and instructions If you make this choice, you must make nonelective contributions whether or not the employee chooses to make salary reduction contributions. 1040 forms and instructions Only $255,000 of the employee's compensation can be taken into account to figure the contribution limit in 2013 ($260,000 in 2014). 1040 forms and instructions   If you choose this 2% contribution formula, you must notify the employees within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. 1040 forms and instructions Example 1. 1040 forms and instructions In 2013, your employee, Jane Wood, earned $36,000 and chose to have you contribute 10% of her salary. 1040 forms and instructions Your net earnings from self-employment are $50,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. 1040 forms and instructions You make a 2% nonelective contribution. 1040 forms and instructions Both of you are under age 50. 1040 forms and instructions The total contribution you make for Jane is $4,320, figured as follows. 1040 forms and instructions Salary reduction contributions ($36,000 × . 1040 forms and instructions 10) $3,600 2% nonelective contributions ($36,000 × . 1040 forms and instructions 02) 720 Total contributions $4,320     The total contribution you make for yourself is $6,000, figured as follows. 1040 forms and instructions Salary reduction contributions ($50,000 × . 1040 forms and instructions 10) $5,000 2% nonelective contributions ($50,000 × . 1040 forms and instructions 02) 1,000 Total contributions $6,000 Example 2. 1040 forms and instructions Using the same facts as in Example 1, above, the maximum contribution you make for Jane or for yourself if you each earned $75,000 is $13,500, figured as follows. 1040 forms and instructions Salary reduction contributions (maximum amount allowed) $12,000 2% nonelective contributions ($75,000 × . 1040 forms and instructions 02) 1,500 Total contributions $13,500 Time limits for contributing funds. 1040 forms and instructions   You must make the salary reduction contributions to the SIMPLE IRA within 30 days after the end of the month in which the amounts would otherwise have been payable to the employee in cash. 1040 forms and instructions You must make matching contributions or nonelective contributions by the due date (including extensions) for filing your federal income tax return for the year. 1040 forms and instructions Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions. 1040 forms and instructions When To Deduct Contributions You can deduct SIMPLE IRA contributions in the tax year within which the calendar year for which contributions were made ends. 1040 forms and instructions You can deduct contributions for a particular tax year if they are made for that tax year and are made by the due date (including extensions) of your federal income tax return for that year. 1040 forms and instructions Example 1. 1040 forms and instructions Your tax year is the fiscal year ending June 30. 1040 forms and instructions Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2013 before July 1, 2013) are deductible in the tax year ending June 30, 2014. 1040 forms and instructions Example 2. 1040 forms and instructions You are a sole proprietor whose tax year is the calendar year. 1040 forms and instructions Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2014 by April 15, 2014) are deductible in the 2013 tax year. 1040 forms and instructions Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. 1040 forms and instructions For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040); partnerships deduct them on Form 1065; and corporations deduct them on Form 1120 or Form 1120S. 1040 forms and instructions Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. 1040 forms and instructions (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065) you receive from the partnership. 1040 forms and instructions ) Tax Treatment of Contributions You can deduct your contributions and your employees can exclude these contributions from their gross income. 1040 forms and instructions SIMPLE IRA plan contributions are not subject to federal income tax withholding. 1040 forms and instructions However, salary reduction contributions are subject to social security, Medicare, and federal unemployment (FUTA) taxes. 1040 forms and instructions Matching and nonelective contributions are not subject to these taxes. 1040 forms and instructions Reporting on Form W-2. 1040 forms and instructions   Do not include SIMPLE IRA plan contributions in the “Wages, tips, other compensation” box of Form W-2. 1040 forms and instructions You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. 1040 forms and instructions You must also include them in box 12. 1040 forms and instructions Mark the “Retirement plan” checkbox in box 13. 1040 forms and instructions For more information, see the Form W-2 instructions. 1040 forms and instructions Distributions (Withdrawals) Distributions from a SIMPLE IRA are subject to IRA rules and generally are includible in income for the year received. 1040 forms and instructions Tax-free rollovers can be made from one SIMPLE IRA into another SIMPLE IRA. 1040 forms and instructions However, a rollover from a SIMPLE IRA to a non-SIMPLE IRA can be made tax free only after a 2-year participation in the SIMPLE IRA plan. 1040 forms and instructions Generally, you or your employee must begin to receive distributions from a SIMPLE IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. 1040 forms and instructions Early withdrawals generally are subject to a 10% additional tax. 1040 forms and instructions However, the additional tax is increased to 25% if funds are withdrawn within 2 years of beginning participation. 1040 forms and instructions More information. 1040 forms and instructions   See Publication 590 for information about IRA rules, including those on the tax treatment of distributions, rollovers, required distributions, and income tax withholding. 1040 forms and instructions More Information on SIMPLE IRA Plans If you need help to set up or maintain a SIMPLE IRA plan, go to the IRS website and search SIMPLE IRA Plan. 1040 forms and instructions SIMPLE 401(k) Plan You can adopt a SIMPLE plan as part of a 401(k) plan if you meet the 100-employee limit as discussed earlier under SIMPLE IRA Plan. 1040 forms and instructions A SIMPLE 401(k) plan is a qualified retirement plan and generally must satisfy the rules discussed under Qualification Rules in chapter 4, including the required distribution rules. 1040 forms and instructions However, a SIMPLE 401(k) plan is not subject to the nondiscrimination and top-heavy rules discussed in chapter 4 if the plan meets the conditions listed below. 1040 forms and instructions Under the plan, an employee can choose to have you make salary reduction contributions for the year to a trust in an amount expressed as a percentage of the employee's compensation, but not more than $12,000 for 2013 and 2014. 1040 forms and instructions If permitted under the plan, an employee who is age 50 or over can also make a catch-up contribution of up to $2,500 for 2013 and 2014. 1040 forms and instructions See Catch-up contributions , earlier under Contribution Limits. 1040 forms and instructions You must make either: Matching contributions up to 3% of compensation for the year, or Nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 of compensation from you for the year. 1040 forms and instructions No other contributions can be made to the trust. 1040 forms and instructions No contributions are made, and no benefits accrue, for services during the year under any other qualified retirement plan sponsored by you on behalf of any employee eligible to participate in the SIMPLE 401(k) plan. 1040 forms and instructions The employee's rights to any contributions are nonforfeitable. 1040 forms and instructions No more than $255,000 of the employee's compensation can be taken into account in figuring matching contributions and nonelective contributions in 2013 ($260,000 in 2014). 1040 forms and instructions Compensation is defined earlier in this chapter. 1040 forms and instructions Employee notification. 1040 forms and instructions   The notification requirement that applies to SIMPLE IRA plans also applies to SIMPLE 401(k) plans. 1040 forms and instructions See Notification Requirement in this chapter. 1040 forms and instructions Credit for startup costs. 1040 forms and instructions   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE 401(k) plan that first became effective in 2013. 1040 forms and instructions For more information, see Credit for startup costs under Reminders, earlier. 1040 forms and instructions Note on Forms. 1040 forms and instructions   Please note that Forms 5304-SIMPLE and 5305-SIMPLE can not be used to establish a SIMPLE 401(k) plan. 1040 forms and instructions To set up a SIMPLE 401(k) plan, see Adopting a Written Plan in chapter 4. 1040 forms and instructions Prev  Up  Next   Home   More Online Publications