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1040 Tax Forms Printable

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1040 Tax Forms Printable

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The 1040 Tax Forms Printable

1040 tax forms printable Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. 1040 tax forms printable 20% withholding, Other withholding rules. 1040 tax forms printable 5-year rule, 5-year rule. 1040 tax forms printable , Death before required beginning date. 1040 tax forms printable 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. 1040 tax forms printable Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). 1040 tax forms printable , Modified AGI. 1040 tax forms printable (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. 1040 tax forms printable Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. 1040 tax forms printable Required minimum distributions, Distributions after the required beginning date. 1040 tax forms printable Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. 1040 tax forms printable Annuity contracts, Annuity or endowment contracts. 1040 tax forms printable Borrowing on, Borrowing on an annuity contract. 1040 tax forms printable Distribution from insurance company, Annuity distributions from an insurance company. 1040 tax forms printable Distribution from IRA account, Distribution of an annuity contract from your IRA account. 1040 tax forms printable Early distributions, Annuity. 1040 tax forms printable Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. 1040 tax forms printable Roth IRAs, Basis of distributed property. 1040 tax forms printable Traditional IRAs, Cost basis. 1040 tax forms printable Beginning date, required, Distributions after the required beginning date. 1040 tax forms printable Beneficiaries, IRA Beneficiaries, Death before required beginning date. 1040 tax forms printable Change of, Change of beneficiary. 1040 tax forms printable Death of beneficiary, Death of a beneficiary. 1040 tax forms printable Early distributions to, Beneficiary. 1040 tax forms printable Individual as, Beneficiary an individual. 1040 tax forms printable More than one, More than one beneficiary. 1040 tax forms printable , Multiple individual beneficiaries. 1040 tax forms printable Not an individual, Beneficiary not an individual. 1040 tax forms printable Roth IRAs, Distributions to beneficiaries. 1040 tax forms printable Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. 1040 tax forms printable Bond purchase plans Rollovers from, Rollover from bond purchase plan. 1040 tax forms printable Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. 1040 tax forms printable , Brokers' commissions. 1040 tax forms printable C Change in marital status, Change in marital status. 1040 tax forms printable Change of beneficiary, Change of beneficiary. 1040 tax forms printable Charitable distributions, qualified, Qualified charitable distributions. 1040 tax forms printable Collectibles, Investment in Collectibles, Collectibles. 1040 tax forms printable Community property, Community property laws. 1040 tax forms printable Compensation Alimony, Alimony and separate maintenance. 1040 tax forms printable Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. 1040 tax forms printable Self-employment, Self-employment loss. 1040 tax forms printable Wages, salaries, etc. 1040 tax forms printable , Wages, salaries, etc. 1040 tax forms printable Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. 1040 tax forms printable Contribution limits More than one IRA, More than one IRA. 1040 tax forms printable Contributions Designating the year, Designating year for which contribution is made. 1040 tax forms printable Distributions in same year as, Both contributions for 2013 and distributions in 2013. 1040 tax forms printable Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. 1040 tax forms printable Nondeductible (see Nondeductible contributions) Not required, Contributions not required. 1040 tax forms printable Qualified reservist repayments, Qualified reservist repayments. 1040 tax forms printable Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. 1040 tax forms printable Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. 1040 tax forms printable SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. 1040 tax forms printable To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. 1040 tax forms printable D Death of beneficiary, Death of a beneficiary. 1040 tax forms printable Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. 1040 tax forms printable Defined contribution plans, Defined contribution plan. 1040 tax forms printable Disabilities, persons with Early distributions to, Disabled. 1040 tax forms printable Distributions After required beginning date, Distributions after the required beginning date. 1040 tax forms printable Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. 1040 tax forms printable Delivered outside U. 1040 tax forms printable S. 1040 tax forms printable , IRA distributions delivered outside the United States. 1040 tax forms printable Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. 1040 tax forms printable From individual retirement annuities, Distributions from individual retirement annuities. 1040 tax forms printable Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. 1040 tax forms printable Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. 1040 tax forms printable Qualified HSA funding, One-time qualified HSA funding distribution. 1040 tax forms printable Qualified reservist, Qualified reservist distributions. 1040 tax forms printable Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. 1040 tax forms printable SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). 1040 tax forms printable Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. 1040 tax forms printable (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. 1040 tax forms printable Disability exception, Disabled. 1040 tax forms printable First-time homebuyers, exception, First home. 1040 tax forms printable Higher education expenses, exception, Higher education expenses. 1040 tax forms printable Medical insurance, exception, Medical insurance. 1040 tax forms printable Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. 1040 tax forms printable Education expenses, Higher education expenses. 1040 tax forms printable Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. 1040 tax forms printable Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. 1040 tax forms printable Defined contribution plans, Defined contribution plan. 1040 tax forms printable Effect of modified AGI on deduction (Table 1-2), Table 1-2. 1040 tax forms printable Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. 1040 tax forms printable Endowment contracts (see Annuity contracts) Estate tax, Estate tax. 1040 tax forms printable Deduction for inherited IRAs, Federal estate tax deduction. 1040 tax forms printable Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. 1040 tax forms printable Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. 1040 tax forms printable Deducted in earlier year, Excess contribution deducted in an earlier year. 1040 tax forms printable Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. 1040 tax forms printable Recharacterizing, Recharacterizing excess contributions. 1040 tax forms printable Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. 1040 tax forms printable Federal judges, Federal judges. 1040 tax forms printable Fiduciaries Prohibited transactions, Fiduciary. 1040 tax forms printable Filing before IRA contribution is made, Filing before a contribution is made. 1040 tax forms printable Filing status, Filing Status Deduction phaseout and, Filing status. 1040 tax forms printable Firefighters, volunteer, Volunteer firefighters. 1040 tax forms printable First-time homebuyers, First home. 1040 tax forms printable Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. 1040 tax forms printable , Form 1040NR. 1040 tax forms printable Form 1040A Modified AGI calculation from, Form 1040A. 1040 tax forms printable Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. 1040 tax forms printable Letter codes used on, Letter codes. 1040 tax forms printable Number codes used on, Number codes. 1040 tax forms printable Withdrawal of excess contribution, Form 1099-R. 1040 tax forms printable Form 5329, Additional 10% tax, Reporting the tax. 1040 tax forms printable , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. 1040 tax forms printable Form 8606, Form 8606. 1040 tax forms printable , Form 8606. 1040 tax forms printable , Reporting your nontaxable distribution on Form 8606. 1040 tax forms printable , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. 1040 tax forms printable Form 8880, How to figure and report the credit. 1040 tax forms printable Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. 1040 tax forms printable Frozen deposits, Frozen deposit. 1040 tax forms printable Full-time student Retirement savings contributions credit, Full-time student. 1040 tax forms printable H Help (see Tax help) Higher education expenses, Higher education expenses. 1040 tax forms printable How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. 1040 tax forms printable HSA funding distributions, qualified, One-time qualified HSA funding distribution. 1040 tax forms printable I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. 1040 tax forms printable Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. 1040 tax forms printable Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. 1040 tax forms printable Inherited IRAs, What if You Inherit an IRA?, More information. 1040 tax forms printable Rollovers, Inherited IRAs. 1040 tax forms printable Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. 1040 tax forms printable Exception, Exception. 1040 tax forms printable K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. 1040 tax forms printable Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. 1040 tax forms printable L Last-in first-out rule, Last-in first-out rule. 1040 tax forms printable Life expectancy, Life expectancy. 1040 tax forms printable Life insurance, Life insurance contract. 1040 tax forms printable Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. 1040 tax forms printable Matching contributions (SIMPLE), Matching contributions. 1040 tax forms printable Medical expenses, unreimbursed, Unreimbursed medical expenses. 1040 tax forms printable Medical insurance, Medical insurance. 1040 tax forms printable Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. 1040 tax forms printable Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. 1040 tax forms printable Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. 1040 tax forms printable Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. 1040 tax forms printable Effect on contribution amount (Table 2-1), Table 2-1. 1040 tax forms printable Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. 1040 tax forms printable More than one IRA, More than one IRA. 1040 tax forms printable Recharacterization, More than one IRA. 1040 tax forms printable Required minimum distribution, More than one IRA. 1040 tax forms printable N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. 1040 tax forms printable Failure to report, Failure to report nondeductible contributions. 1040 tax forms printable Overstatement penalty, Penalty for overstatement. 1040 tax forms printable Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. 1040 tax forms printable Rollovers, Rollover notice. 1040 tax forms printable P Partial rollovers, Partial rollovers. 1040 tax forms printable , Partial rollover. 1040 tax forms printable Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. 1040 tax forms printable Early distributions, Early Distributions, Nondeductible contributions. 1040 tax forms printable Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. 1040 tax forms printable Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. 1040 tax forms printable Failure to file Form 8606, Penalty for failure to file Form 8606. 1040 tax forms printable Overstatement of nondeductible contributions, Penalty for overstatement. 1040 tax forms printable Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. 1040 tax forms printable Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. 1040 tax forms printable Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. 1040 tax forms printable Taxes on, Taxes on prohibited transactions. 1040 tax forms printable Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. 1040 tax forms printable Qualified domestic relations orders (QDROs), Qualified domestic relations order. 1040 tax forms printable Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. 1040 tax forms printable Receivership distributions, Receivership distributions. 1040 tax forms printable Recharacterization, Recharacterizations, More than one IRA. 1040 tax forms printable Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. 1040 tax forms printable Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. 1040 tax forms printable Timing of, Timing. 1040 tax forms printable Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. 1040 tax forms printable Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. 1040 tax forms printable From IRAs, Reporting rollovers from IRAs. 1040 tax forms printable Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. 1040 tax forms printable Required beginning date, Distributions after the required beginning date. 1040 tax forms printable Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. 1040 tax forms printable Distribution period, Distribution period. 1040 tax forms printable During lifetime, Distributions during your lifetime. 1040 tax forms printable Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. 1040 tax forms printable Installments allowed, Installments allowed. 1040 tax forms printable More than one IRA, More than one IRA. 1040 tax forms printable Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. 1040 tax forms printable Reservists, Reservists. 1040 tax forms printable Qualified reservist distribution, Qualified reservist distributions. 1040 tax forms printable Qualified reservist repayments, Qualified reservist repayments. 1040 tax forms printable Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. 1040 tax forms printable Rollovers, Rollovers, Reporting rollovers from employer plans. 1040 tax forms printable Airline payments, Rollover of Airline Payments Amount, Amount. 1040 tax forms printable Choosing an option (Table 1-5), Table 1-5. 1040 tax forms printable Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. 1040 tax forms printable Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. 1040 tax forms printable Direct rollover option, Direct rollover option. 1040 tax forms printable Extension of period, Extension of rollover period. 1040 tax forms printable From bond purchase plan, Rollover from bond purchase plan. 1040 tax forms printable From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. 1040 tax forms printable From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. 1040 tax forms printable Inherited IRAs, Inherited IRAs. 1040 tax forms printable Nonspouse beneficiary, Rollover by nonspouse beneficiary. 1040 tax forms printable Notice, Rollover notice. 1040 tax forms printable Partial, Partial rollovers. 1040 tax forms printable , Partial rollover. 1040 tax forms printable SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. 1040 tax forms printable Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. 1040 tax forms printable To traditional IRA, Kinds of rollovers to a traditional IRA. 1040 tax forms printable Waiting period between, Waiting period between rollovers. 1040 tax forms printable , No waiting period between rollovers. 1040 tax forms printable Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. 1040 tax forms printable Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. 1040 tax forms printable Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. 1040 tax forms printable Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. 1040 tax forms printable , Recharacterizing to a SEP IRA or SIMPLE IRA. 1040 tax forms printable , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. 1040 tax forms printable Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. 1040 tax forms printable Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. 1040 tax forms printable Income of, Self-employment income. 1040 tax forms printable SIMPLE plans, Self-employed individual. 1040 tax forms printable SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. 1040 tax forms printable Separated taxpayers Filing status of, Lived apart from spouse. 1040 tax forms printable Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. 1040 tax forms printable SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. 1040 tax forms printable Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. 1040 tax forms printable Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. 1040 tax forms printable Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. 1040 tax forms printable Self-employed persons, Self-employed individual. 1040 tax forms printable SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. 1040 tax forms printable , Traditional IRA mistakenly moved to SIMPLE IRA. 1040 tax forms printable Two-year rule, Two-year rule. 1040 tax forms printable Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. 1040 tax forms printable Retirement savings contributions credit, Full-time student. 1040 tax forms printable Surviving spouse, Surviving spouse. 1040 tax forms printable , Surviving spouse. 1040 tax forms printable Rollovers by, Distributions received by a surviving spouse. 1040 tax forms printable T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. 1040 tax forms printable Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. 1040 tax forms printable Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. 1040 tax forms printable Effect of Modified AGI on Roth IRA Contribution Rollover vs. 1040 tax forms printable direct payment to taxpayer (Table 1-5), Table 1-5. 1040 tax forms printable Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. 1040 tax forms printable Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. 1040 tax forms printable Tax help, How To Get Tax Help Tax year, Tax year. 1040 tax forms printable Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. 1040 tax forms printable Traditional IRAs, Traditional IRAs, Form 5329 not required. 1040 tax forms printable Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. 1040 tax forms printable To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. 1040 tax forms printable Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. 1040 tax forms printable Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. 1040 tax forms printable Loss of IRA status, Loss of IRA status. 1040 tax forms printable Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. 1040 tax forms printable , Traditional IRA mistakenly moved to SIMPLE IRA. 1040 tax forms printable Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? 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Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. 1040 tax forms printable Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. 1040 tax forms printable Trustees' fees, Trustees' fees. 1040 tax forms printable , Trustees' fees. 1040 tax forms printable Trusts As beneficiary, Trust as beneficiary. 1040 tax forms printable TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. 1040 tax forms printable U Unreimbursed medical expenses, Unreimbursed medical expenses. 1040 tax forms printable V Volunteer firefighters, Volunteer firefighters. 1040 tax forms printable W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? 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