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2009 1040 Form

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2009 1040 Form

2009 1040 form 17. 2009 1040 form   Individual Retirement Arrangements (IRAs) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? What's New Traditional IRA contribution and deduction limit. 2009 1040 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. 2009 1040 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. 2009 1040 form For more information, see How Much Can Be Contributed? later. 2009 1040 form Roth IRA contribution limit. 2009 1040 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. 2009 1040 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. 2009 1040 form However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. 2009 1040 form For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? later. 2009 1040 form Modified AGI limit for traditional IRA contributions increased. 2009 1040 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. 2009 1040 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. 2009 1040 form If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. 2009 1040 form See How Much Can You Deduct , later. 2009 1040 form Modified AGI limit for Roth IRA contributions increased. 2009 1040 form  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. 2009 1040 form Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. 2009 1040 form You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. 2009 1040 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. 2009 1040 form You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. 2009 1040 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-. 2009 1040 form You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. 2009 1040 form See Can You Contribute to a Roth IRA , later. 2009 1040 form Net Investment Income Tax. 2009 1040 form   For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan including IRAs (for example; 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). 2009 1040 form However, these distributions are taken into account when determining the modified adjusted gross income threshold. 2009 1040 form Distributions from a nonqualified retirement plan are included in net investment income. 2009 1040 form See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. 2009 1040 form Name change. 2009 1040 form  All spousal IRAs have been renamed Kay Bailey Hutchison Spousal IRAs. 2009 1040 form There are no changes to the rules regarding these IRAs. 2009 1040 form See Kay Bailey Hutchison Spousal IRA Limit , later, for more information. 2009 1040 form Reminders 2014 limits. 2009 1040 form   You can find information about the 2014 contribution and AGI limits in Publication 590. 2009 1040 form Contributions to both traditional and Roth IRAs. 2009 1040 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 Roth IRAs, later. 2009 1040 form Statement of required minimum distribution. 2009 1040 form  If a minimum distribution from your IRA is required, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the required minimum distribution to you, or offer to calculate it for you. 2009 1040 form The report or offer must include the date by which the amount must be distributed. 2009 1040 form The report is due January 31 of the year in which the minimum distribution is required. 2009 1040 form It can be provided with the year-end fair market value statement that you normally get each year. 2009 1040 form No report is required for IRAs of owners who have died. 2009 1040 form IRA interest. 2009 1040 form  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. 2009 1040 form Tax on your traditional IRA is generally deferred until you take a distribution. 2009 1040 form Do not report this interest on your tax return as tax-exempt interest. 2009 1040 form Form 8606. 2009 1040 form   To designate contributions as nondeductible, you must file Form 8606, Nondeductible IRAs. 2009 1040 form The term “50 or older” is used several times in this chapter. 2009 1040 form It refers to an IRA owner who is age 50 or older by the end of the tax year. 2009 1040 form Introduction An individual retirement arrangement (IRA) is a personal savings plan that gives you tax advantages for setting aside money for your retirement. 2009 1040 form This chapter discusses the following topics. 2009 1040 form The rules for a traditional IRA (any IRA that is not a Roth or SIMPLE IRA). 2009 1040 form The Roth IRA, which features nondeductible contributions and tax-free distributions. 2009 1040 form Simplified Employee Pensions (SEPs) and Savings Incentive Match Plans for Employees (SIMPLEs) are not discussed in this chapter. 2009 1040 form For more information on these plans and employees' SEP IRAs and SIMPLE IRAs that are part of these plans, see Publications 560 and 590. 2009 1040 form For information about contributions, deductions, withdrawals, transfers, rollovers, and other transactions, see Publication 590. 2009 1040 form Useful Items - You may want to see: Publication 560 Retirement Plans for Small Business 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts 8606 Nondeductible IRAs Traditional IRAs In this chapter, the original IRA (sometimes called an ordinary or regular IRA) is referred to as a “traditional IRA. 2009 1040 form ” A traditional IRA is any IRA that is not a Roth IRA or a SIMPLE IRA. 2009 1040 form Two advantages of a traditional IRA are: You may be able to deduct some or all of your contributions to it, depending on your circumstances, and Generally, amounts in your IRA, including earnings and gains, are not taxed until they are distributed. 2009 1040 form Who Can Open a Traditional IRA? You can open and make contributions to a traditional IRA if: You (or, if you file a joint return, your spouse) received taxable compensation during the year, and You were not age 70½ by the end of the year. 2009 1040 form What is compensation?   Generally, compensation is what you earn from working. 2009 1040 form Compensation includes wages, salaries, tips, professional fees, bonuses, and other amounts you receive for providing personal services. 2009 1040 form The IRS treats as compensation any amount properly shown in box 1 (Wages, tips, other compensation) of Form W-2, Wage and Tax Statement, provided that amount is reduced by any amount properly shown in box 11 (Nonqualified plans). 2009 1040 form   Scholarship and fellowship payments are compensation for this purpose only if shown in box 1 of Form W-2. 2009 1040 form   Compensation also includes commissions and taxable alimony and separate maintenance payments. 2009 1040 form Self-employment income. 2009 1040 form   If you are self-employed (a sole proprietor or a partner), compensation is the net earnings from your trade or business (provided your personal services are a material income-producing factor) reduced by the total of: The deduction for contributions made on your behalf to retirement plans, and The deductible part of your self-employment tax. 2009 1040 form   Compensation includes earnings from self-employment even if they are not subject to self-employment tax because of your religious beliefs. 2009 1040 form Nontaxable combat pay. 2009 1040 form   For IRA purposes, if you were a member of the U. 2009 1040 form S. 2009 1040 form Armed Forces, your compensation includes any nontaxable combat pay you receive. 2009 1040 form What is not compensation?   Compensation does not include any of the following items. 2009 1040 form Earnings and profits from property, such as rental income, interest income, and dividend income. 2009 1040 form Pension or annuity income. 2009 1040 form Deferred compensation received (compensation payments postponed from a past year). 2009 1040 form Income from a partnership for which you do not provide services that are a material income-producing factor. 2009 1040 form Conservation Reserve Program (CRP) payments reported on Schedule SE (Form 1040), line 1b. 2009 1040 form Any amounts (other than combat pay) you exclude from income, such as foreign earned income and housing costs. 2009 1040 form When and How Can a Traditional IRA Be Opened? You can open a traditional IRA at any time. 2009 1040 form However, the time for making contributions for any year is limited. 2009 1040 form See When Can Contributions Be Made , later. 2009 1040 form You can open different kinds of IRAs with a variety of organizations. 2009 1040 form You can open an IRA at a bank or other financial institution or with a mutual fund or life insurance company. 2009 1040 form You can also open an IRA through your stockbroker. 2009 1040 form Any IRA must meet Internal Revenue Code requirements. 2009 1040 form Kinds of traditional IRAs. 2009 1040 form   Your traditional IRA can be an individual retirement account or annuity. 2009 1040 form It can be part of either a simplified employee pension (SEP) or an employer or employee association trust account. 2009 1040 form How Much Can Be Contributed? There are limits and other rules that affect the amount that can be contributed to a traditional IRA. 2009 1040 form These limits and other rules are explained below. 2009 1040 form Community property laws. 2009 1040 form   Except as discussed later under Kay Bailey Hutchison Spousal IRA limit , each spouse figures his or her limit separately, using his or her own compensation. 2009 1040 form This is the rule even in states with community property laws. 2009 1040 form Brokers' commissions. 2009 1040 form   Brokers' commissions paid in connection with your traditional IRA are subject to the contribution limit. 2009 1040 form Trustees' fees. 2009 1040 form   Trustees' administrative fees are not subject to the contribution limit. 2009 1040 form Qualified reservist repayments. 2009 1040 form   If you are (or were) a member of a reserve component and you were ordered or called to active duty after September 11, 2001, you may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions you received. 2009 1040 form You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. 2009 1040 form To be eligible to make these repayment contributions, you must have received a qualified reservist distribution from an IRA or from a section 401(k) or 403(b) plan or similar arrangement. 2009 1040 form   For more information, see Qualified reservist repayments under How Much Can Be Contributed? in chapter 1 of Publication 590. 2009 1040 form Contributions on your behalf to a traditional IRA reduce your limit for contributions to a Roth IRA. 2009 1040 form (See Roth IRAs, later. 2009 1040 form ) General limit. 2009 1040 form   For 2013, the most that can be contributed to your traditional IRA generally is the smaller of the following amounts. 2009 1040 form $5,500 ($6,500 if you are 50 or older). 2009 1040 form Your taxable compensation (defined earlier) for the year. 2009 1040 form This is the most that can be contributed regardless of whether the contributions are to one or more traditional IRAs or whether all or part of the contributions are nondeductible. 2009 1040 form (See Nondeductible Contributions , later. 2009 1040 form ) Qualified reservist repayments do not affect this limit. 2009 1040 form Example 1. 2009 1040 form Betty, who is 34 years old and single, earned $24,000 in 2013. 2009 1040 form Her IRA contributions for 2013 are limited to $5,500. 2009 1040 form Example 2. 2009 1040 form John, an unmarried college student working part time, earned $3,500 in 2013. 2009 1040 form His IRA contributions for 2013 are limited to $3,500, the amount of his compensation. 2009 1040 form Kay Bailey Hutchison Spousal IRA limit. 2009 1040 form   For 2013, if you file a joint return and your taxable compensation is less than that of your spouse, the most that can be contributed for the year to your IRA is the smaller of the following amounts. 2009 1040 form $5,500 ($6,500 if you are 50 or older). 2009 1040 form The total compensation includible in the gross income of both you and your spouse for the year, reduced by the following two amounts. 2009 1040 form Your spouse's IRA contribution for the year to a traditional IRA. 2009 1040 form Any contribution for the year to a Roth IRA on behalf of your spouse. 2009 1040 form This means that the total combined contributions that can be made for the year to your IRA and your spouse's IRA can be as much as $11,000 ($12,000 if only one of you is 50 or older, or $13,000 if both of you are 50 or older). 2009 1040 form When Can Contributions Be Made? As soon as you open your traditional IRA, contributions can be made to it through your chosen sponsor (trustee or other administrator). 2009 1040 form Contributions must be in the form of money (cash, check, or money order). 2009 1040 form Property cannot be contributed. 2009 1040 form Contributions must be made by due date. 2009 1040 form   Contributions can be made to your traditional IRA for a year at any time during the year or by the due date for filing your return for that year, not including extensions. 2009 1040 form Age 70½ rule. 2009 1040 form   Contributions cannot be made to your traditional IRA for the year in which you reach age 70½ or for any later year. 2009 1040 form   You attain age 70½ on the date that is 6 calendar months after the 70th anniversary of your birth. 2009 1040 form If you were born on or before June 30, 1943, you cannot contribute for 2013 or any later year. 2009 1040 form Designating year for which contribution is made. 2009 1040 form   If an amount is contributed to your traditional IRA between January 1 and April 15, you should tell the sponsor which year (the current year or the previous year) the contribution is for. 2009 1040 form If you do not tell the sponsor which year it is for, the sponsor can assume, and report to the IRS, that the contribution is for the current year (the year the sponsor received it). 2009 1040 form Filing before a contribution is made. 2009 1040 form   You can file your return claiming a traditional IRA contribution before the contribution is actually made. 2009 1040 form Generally, the contribution must be made by the due date of your return, not including extensions. 2009 1040 form Contributions not required. 2009 1040 form   You do not have to contribute to your traditional IRA for every tax year, even if you can. 2009 1040 form How Much Can You Deduct? Generally, you can deduct the lesser of: The contributions to your traditional IRA for the year, or The general limit (or the Kay Bailey Hutchison Spousal IRA limit, if it applies). 2009 1040 form However, if you or your spouse was covered by an employer retirement plan, you may not be able to deduct this amount. 2009 1040 form See Limit If Covered by Employer Plan , later. 2009 1040 form You may be able to claim a credit for contributions to your traditional IRA. 2009 1040 form For more information, see chapter 37. 2009 1040 form Trustees' fees. 2009 1040 form   Trustees' administrative fees that are billed separately and paid in connection with your traditional IRA are not deductible as IRA contributions. 2009 1040 form However, they may be deductible as a miscellaneous itemized deduction on Schedule A (Form 1040). 2009 1040 form See chapter 28. 2009 1040 form Brokers' commissions. 2009 1040 form   Brokers' commissions are part of your IRA contribution and, as such, are deductible subject to the limits. 2009 1040 form Full deduction. 2009 1040 form   If neither you nor your spouse was covered for any part of the year by an employer retirement plan, you can take a deduction for total contributions to one or more traditional IRAs of up to the lesser of: $5,500 ($6,500 if you are age 50 or older in 2013). 2009 1040 form 100% of your compensation. 2009 1040 form This limit is reduced by any contributions made to a 501(c)(18) plan on your behalf. 2009 1040 form Kay Bailey Hutchison Spousal IRA. 2009 1040 form   In the case of a married couple with unequal compensation who file a joint return, the deduction for contributions to the traditional IRA of the spouse with less compensation is limited to the lesser of the following amounts. 2009 1040 form $5,500 ($6,500 if the spouse with the lower compensation is age 50 or older in 2013). 2009 1040 form The total compensation includible in the gross income of both spouses for the year reduced by the following three amounts. 2009 1040 form The IRA deduction for the year of the spouse with the greater compensation. 2009 1040 form Any designated nondeductible contribution for the year made on behalf of the spouse with the greater compensation. 2009 1040 form Any contributions for the year to a Roth IRA on behalf of the spouse with the greater compensation. 2009 1040 form This limit is reduced by any contributions to a 501(c)(18) plan on behalf of the spouse with the lesser compensation. 2009 1040 form Note. 2009 1040 form If you were divorced or legally separated (and did not remarry) before the end of the year, you cannot deduct any contributions to your spouse's IRA. 2009 1040 form After a divorce or legal separation, you can deduct only contributions to your own IRA. 2009 1040 form Your deductions are subject to the rules for single individuals. 2009 1040 form Covered by an employer retirement plan. 2009 1040 form   If you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, your deduction may be further limited. 2009 1040 form This is discussed later under Limit If Covered by Employer Plan . 2009 1040 form Limits on the amount you can deduct do not affect the amount that can be contributed. 2009 1040 form See Nondeductible Contributions , later. 2009 1040 form Are You Covered by an Employer Plan? The Form W-2 you receive from your employer has a box used to indicate whether you were covered for the year. 2009 1040 form The “Retirement plan” box should be checked if you were covered. 2009 1040 form Reservists and volunteer firefighters should also see Situations in Which You Are Not Covered by an Employer Plan , later. 2009 1040 form If you are not certain whether you were covered by your employer's retirement plan, you should ask your employer. 2009 1040 form Federal judges. 2009 1040 form   For purposes of the IRA deduction, federal judges are covered by an employer retirement plan. 2009 1040 form For Which Year(s) Are You Covered by an Employer Plan? Special rules apply to determine the tax years for which you are covered by an employer plan. 2009 1040 form These rules differ depending on whether the plan is a defined contribution plan or a defined benefit plan. 2009 1040 form Tax year. 2009 1040 form   Your tax year is the annual accounting period you use to keep records and report income and expenses on your income tax return. 2009 1040 form For almost all people, the tax year is the calendar year. 2009 1040 form Defined contribution plan. 2009 1040 form   Generally, you are covered by a defined contribution plan for a tax year if amounts are contributed or allocated to your account for the plan year that ends with or within that tax year. 2009 1040 form   A defined contribution plan is a plan that provides for a separate account for each person covered by the plan. 2009 1040 form Types of defined contribution plans include profit-sharing plans, stock bonus plans, and money purchase pension plans. 2009 1040 form Defined benefit plan. 2009 1040 form   If you are eligible to participate in your employer's defined benefit plan for the plan year that ends within your tax year, you are covered by the plan. 2009 1040 form This rule applies even if you: Declined to participate in the plan, Did not make a required contribution, or Did not perform the minimum service required to accrue a benefit for the year. 2009 1040 form   A defined benefit plan is any plan that is not a defined contribution plan. 2009 1040 form Defined benefit plans include pension plans and annuity plans. 2009 1040 form No vested interest. 2009 1040 form   If you accrue a benefit for a plan year, you are covered by that plan even if you have no vested interest in (legal right to) the accrual. 2009 1040 form Situations in Which You Are Not Covered by an Employer Plan Unless you are covered under another employer plan, you are not covered by an employer plan if you are in one of the situations described below. 2009 1040 form Social security or railroad retirement. 2009 1040 form   Coverage under social security or railroad retirement is not coverage under an employer retirement plan. 2009 1040 form Benefits from a previous employer's plan. 2009 1040 form   If you receive retirement benefits from a previous employer's plan, you are not covered by that plan. 2009 1040 form Reservists. 2009 1040 form   If the only reason you participate in a plan is because you are a member of a reserve unit of the armed forces, you may not be covered by the plan. 2009 1040 form You are not covered by the plan if both of the following conditions are met. 2009 1040 form The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. 2009 1040 form You did not serve more than 90 days on active duty during the year (not counting duty for training). 2009 1040 form Volunteer firefighters. 2009 1040 form   If the only reason you participate in a plan is because you are a volunteer firefighter, you may not be covered by the plan. 2009 1040 form You are not covered by the plan if both of the following conditions are met. 2009 1040 form The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. 2009 1040 form Your accrued retirement benefits at the beginning of the year will not provide more than $1,800 per year at retirement. 2009 1040 form Limit If Covered by Employer Plan If either you or your spouse was covered by an employer retirement plan, you may be entitled to only a partial (reduced) deduction or no deduction at all, depending on your income and your filing status. 2009 1040 form Your deduction begins to decrease (phase out) when your income rises above a certain amount and is eliminated altogether when it reaches a higher amount. 2009 1040 form These amounts vary depending on your filing status. 2009 1040 form To determine if your deduction is subject to phaseout, you must determine your modified adjusted gross income (AGI) and your filing status. 2009 1040 form See Filing status and Modified adjusted gross income (AGI) , later. 2009 1040 form Then use Table 17-1 or 17-2 to determine if the phaseout applies. 2009 1040 form Social security recipients. 2009 1040 form   Instead of using Table 17-1 or Table 17-2, use the worksheets in Appendix B of Publication 590 if, for the year, all of the following apply. 2009 1040 form You received social security benefits. 2009 1040 form You received taxable compensation. 2009 1040 form Contributions were made to your traditional IRA. 2009 1040 form You or your spouse was covered by an employer retirement plan. 2009 1040 form Use those worksheets to figure your IRA deduction, your nondeductible contribution, and the taxable portion, if any, of your social security benefits. 2009 1040 form Deduction phaseout. 2009 1040 form   If you were covered by an employer retirement plan and you did not receive any social security retirement benefits, your IRA deduction may be reduced or eliminated depending on your filing status and modified AGI as shown in Table 17-1. 2009 1040 form Table 17-1. 2009 1040 form Effect of Modified AGI1 on Deduction if You Are Covered by Retirement Plan at Work If you are covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. 2009 1040 form IF your filing status is. 2009 1040 form . 2009 1040 form . 2009 1040 form   AND your modified AGI is. 2009 1040 form . 2009 1040 form . 2009 1040 form   THEN you can take. 2009 1040 form . 2009 1040 form . 2009 1040 form single   or  head of household   $59,000 or less   a full deduction. 2009 1040 form   more than $59,000 but less than $69,000   a partial deduction. 2009 1040 form   $69,000 or more   no deduction. 2009 1040 form married filing jointly   or  qualifying widow(er)   $95,000 or less   a full deduction. 2009 1040 form   more than $95,000 but less than $115,000   a partial deduction. 2009 1040 form   $115,000 or more   no deduction. 2009 1040 form married filing separately2   less than $10,000   a partial deduction. 2009 1040 form   $10,000 or more   no deduction. 2009 1040 form 1Modified AGI (adjusted gross income). 2009 1040 form See Modified adjusted gross income (AGI) . 2009 1040 form 2If you did not live with your spouse at any time during the year, your filing status is considered Single for this purpose (therefore, your IRA deduction is determined under the “Single” column). 2009 1040 form If your spouse is covered. 2009 1040 form   If you are not covered by an employer retirement plan, but your spouse is, and you did not receive any social security benefits, your IRA deduction may be reduced or eliminated entirely depending on your filing status and modified AGI as shown in Table 17-2. 2009 1040 form Filing status. 2009 1040 form   Your filing status depends primarily on your marital status. 2009 1040 form For this purpose, you need to know if your filing status is single or head of household, married filing jointly or qualifying widow(er), or married filing separately. 2009 1040 form If you need more information on filing status, see chapter 2. 2009 1040 form Lived apart from spouse. 2009 1040 form   If you did not live with your spouse at any time during the year and you file a separate return, your filing status, for this purpose, is single. 2009 1040 form Table 17-2. 2009 1040 form Effect of Modified AGI1 on Deduction if You Are NOT Covered by Retirement Plan at Work If you are not covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. 2009 1040 form IF your filing status is. 2009 1040 form . 2009 1040 form . 2009 1040 form   AND your modified AGI is. 2009 1040 form . 2009 1040 form . 2009 1040 form   THEN you can take. 2009 1040 form . 2009 1040 form . 2009 1040 form single, head of household, or qualifying widow(er)   any amount   a full deduction. 2009 1040 form married filing jointly or separately with a spouse who is not covered by a plan at work   any amount   a full deduction. 2009 1040 form married filing jointly with a spouse who is covered by a plan at work   $178,000 or less   a full deduction. 2009 1040 form   more than $178,000 but less than $188,000   a partial deduction. 2009 1040 form   $188,000 or more   no deduction. 2009 1040 form married filing separately with a spouse who is covered by a plan at work2   less than $10,000   a partial deduction. 2009 1040 form   $10,000 or more   no deduction. 2009 1040 form 1Modified AGI (adjusted gross income). 2009 1040 form See Modified adjusted gross income (AGI) . 2009 1040 form 2You are entitled to the full deduction if you did not live with your spouse at any time during the year. 2009 1040 form Modified adjusted gross income (AGI). 2009 1040 form   How you figure your modified AGI depends on whether you are filing Form 1040 or Form 1040A. 2009 1040 form If you made contributions to your IRA for 2013 and received a distribution from your IRA in 2013, see Publication 590. 2009 1040 form You may be able to use Worksheet 17-1 to figure your modified AGI. 2009 1040 form    Do not assume that your modified AGI is the same as your compensation. 2009 1040 form Your modified AGI may include income in addition to your compensation (discussed earlier), such as interest, dividends, and income from IRA distributions. 2009 1040 form Form 1040. 2009 1040 form   If you file Form 1040, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following eight amounts. 2009 1040 form IRA deduction. 2009 1040 form Student loan interest deduction. 2009 1040 form Tuition and fees deduction. 2009 1040 form Domestic production activities deduction. 2009 1040 form Foreign earned income exclusion. 2009 1040 form Foreign housing exclusion or deduction. 2009 1040 form Exclusion of qualified savings bond interest shown on Form 8815, Exclusion of Interest From Series EE and I U. 2009 1040 form S. 2009 1040 form Savings Bonds Issued After 1989. 2009 1040 form Exclusion of employer-provided adoption benefits shown on Form 8839, Qualified Adoption Expenses. 2009 1040 form This is your modified AGI. 2009 1040 form Form 1040A. 2009 1040 form   If you file Form 1040A, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. 2009 1040 form IRA deduction. 2009 1040 form Student loan interest deduction. 2009 1040 form Tuition and fees deduction. 2009 1040 form Exclusion of qualified savings bond interest shown on Form 8815. 2009 1040 form This is your modified AGI. 2009 1040 form Both contributions for 2013 and distributions in 2013. 2009 1040 form   If all three of the following apply, any IRA distributions you received in 2013 may be partly tax free and partly taxable. 2009 1040 form You received distributions in 2013 from one or more traditional IRAs. 2009 1040 form You made contributions to a traditional IRA for 2013. 2009 1040 form Some of those contributions may be nondeductible contributions. 2009 1040 form If this is your situation, you must figure the taxable part of the traditional IRA distribution before you can figure your modified AGI. 2009 1040 form To do this, you can use Worksheet 1-5, Figuring the Taxable Part of Your IRA Distribution, in Publication 590. 2009 1040 form   If at least one of the above does not apply, figure your modified AGI using Worksheet 17-1, later. 2009 1040 form    How to figure your reduced IRA deduction. 2009 1040 form   You can figure your reduced IRA deduction for either Form 1040 or Form 1040A by using the worksheets in chapter 1 of Publication 590. 2009 1040 form Also, the instructions for Form 1040 and Form 1040A include similar worksheets that you may be able to use instead. 2009 1040 form Worksheet 17-1. 2009 1040 form Figuring Your Modified AGI Use this worksheet to figure your modified adjusted gross income for traditional IRA purposes. 2009 1040 form 1. 2009 1040 form Enter your adjusted gross income (AGI) from Form 1040, line 38, or Form 1040A, line 22, figured without taking into account the amount from Form 1040, line 32, or Form 1040A, line 17 1. 2009 1040 form   2. 2009 1040 form Enter any student loan interest deduction from Form 1040, line 33, or Form 1040A, line 18 2. 2009 1040 form   3. 2009 1040 form Enter any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19 3. 2009 1040 form   4. 2009 1040 form Enter any domestic production activities deduction from Form 1040, line 35 4. 2009 1040 form   5. 2009 1040 form Enter any foreign earned income and/or housing exclusion from Form 2555, line 45, or Form 2555-EZ, line 18 5. 2009 1040 form   6. 2009 1040 form Enter any foreign housing deduction from Form 2555, line 50 6. 2009 1040 form   7. 2009 1040 form Enter any excludable savings bond interest from Form 8815, line 14 7. 2009 1040 form   8. 2009 1040 form Enter any excluded employer-provided adoption benefits from Form 8839, line 28 8. 2009 1040 form   9. 2009 1040 form Add lines 1 through 8. 2009 1040 form This is your Modified AGI for traditional IRA purposes 9. 2009 1040 form   Reporting Deductible Contributions If you file Form 1040, enter your IRA deduction on line 32 of that form. 2009 1040 form If you file Form 1040A, enter your IRA deduction on line 17. 2009 1040 form You cannot deduct IRA contributions on Form 1040EZ. 2009 1040 form Nondeductible Contributions Although your deduction for IRA contributions may be reduced or eliminated, contributions can be made to your IRA up to the general limit or, if it applies, the Kay Bailey Hutchison Spousal IRA limit. 2009 1040 form The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. 2009 1040 form Example. 2009 1040 form Mike is 28 years old and single. 2009 1040 form In 2013, he was covered by a retirement plan at work. 2009 1040 form His salary was $57,312. 2009 1040 form His modified AGI was $70,000. 2009 1040 form Mike made a $5,500 IRA contribution for 2013. 2009 1040 form Because he was covered by a retirement plan and his modified AGI was over $69,000, he cannot deduct his $5,500 IRA contribution. 2009 1040 form He must designate this contribution as a nondeductible contribution by reporting it on Form 8606, as explained next. 2009 1040 form Form 8606. 2009 1040 form   To designate contributions as nondeductible, you must file Form 8606. 2009 1040 form   You do not have to designate a contribution as nondeductible until you file your tax return. 2009 1040 form When you file, you can even designate otherwise deductible contributions as nondeductible. 2009 1040 form   You must file Form 8606 to report nondeductible contributions even if you do not have to file a tax return for the year. 2009 1040 form A Form 8606 is not used for the year that you make a rollover from a qualified retirement plan to a traditional IRA and the rollover includes nontaxable amounts. 2009 1040 form In those situations, a Form 8606 is completed for the year you take a distribution from that IRA. 2009 1040 form See Form 8606 under Distributions Fully or Partly Taxable, later. 2009 1040 form Failure to report nondeductible contributions. 2009 1040 form   If you do not report nondeductible contributions, all of the contributions to your traditional IRA will be treated as deductible contributions when withdrawn. 2009 1040 form All distributions from your IRA will be taxed unless you can show, with satisfactory evidence, that nondeductible contributions were made. 2009 1040 form Penalty for overstatement. 2009 1040 form   If you overstate the amount of nondeductible contributions on your Form 8606 for any tax year, you must pay a penalty of $100 for each overstatement, unless it was due to reasonable cause. 2009 1040 form Penalty for failure to file Form 8606. 2009 1040 form   You will have to pay a $50 penalty if you do not file a required Form 8606, unless you can prove that the failure was due to reasonable cause. 2009 1040 form    Tax on earnings on nondeductible contributions. 2009 1040 form   As long as contributions are within the contribution limits, none of the earnings or gains on contributions (deductible or nondeductible) will be taxed until they are distributed. 2009 1040 form See When Can You Withdraw or Use IRA Assets , later. 2009 1040 form Cost basis. 2009 1040 form   You will have a cost basis in your traditional IRA if you made any nondeductible contributions. 2009 1040 form Your cost basis is the sum of the nondeductible contributions to your IRA minus any withdrawals or distributions of nondeductible contributions. 2009 1040 form Inherited IRAs If you inherit a traditional IRA, you are called a beneficiary. 2009 1040 form A beneficiary can be any person or entity the owner chooses to receive the benefits of the IRA after he or she dies. 2009 1040 form Beneficiaries of a traditional IRA must include in their gross income any taxable distributions they receive. 2009 1040 form Inherited from spouse. 2009 1040 form   If you inherit a traditional IRA from your spouse, you generally have the following three choices. 2009 1040 form You can: Treat it as your own IRA by designating yourself as the account owner. 2009 1040 form Treat it as your own by rolling it over into your IRA, or to the extent it is taxable, into a: Qualified employer plan, Qualified employee annuity plan (section 403(a) plan), Tax-sheltered annuity plan (section 403(b) plan), or Deferred compensation plan of a state or local government (section 457 plan). 2009 1040 form Treat yourself as the beneficiary rather than treating the IRA as your own. 2009 1040 form Treating it as your own. 2009 1040 form   You will be considered to have chosen to treat the IRA as your own if: Contributions (including rollover contributions) are made to the inherited IRA, or You do not take the required minimum distribution for a year as a beneficiary of the IRA. 2009 1040 form You will only be considered to have chosen to treat the IRA as your own if: You are the sole beneficiary of the IRA, and You have an unlimited right to withdraw amounts from it. 2009 1040 form   However, if you receive a distribution from your deceased spouse's IRA, you can roll that distribution over into your own IRA within the 60-day time limit, as long as the distribution is not a required distribution, even if you are not the sole beneficiary of your deceased spouse's IRA. 2009 1040 form Inherited from someone other than spouse. 2009 1040 form   If you inherit a traditional IRA from anyone other than your deceased spouse, you cannot treat the inherited IRA as your own. 2009 1040 form This means that you cannot make any contributions to the IRA. 2009 1040 form It also means you cannot roll over any amounts into or out of the inherited IRA. 2009 1040 form However, you can make a trustee-to-trustee transfer as long as the IRA into which amounts are being moved is set up and maintained in the name of the deceased IRA owner for the benefit of you as beneficiary. 2009 1040 form For more information, see the discussion of inherited IRAs under Rollover From One IRA Into Another, later. 2009 1040 form Can You Move Retirement Plan Assets? You can transfer, tax free, assets (money or property) from other retirement plans (including traditional IRAs) to a traditional IRA. 2009 1040 form You can make the following kinds of transfers. 2009 1040 form Transfers from one trustee to another. 2009 1040 form Rollovers. 2009 1040 form Transfers incident to a divorce. 2009 1040 form Transfers to Roth IRAs. 2009 1040 form   Under certain conditions, you can move assets from a traditional IRA or from a designated Roth account to a Roth IRA. 2009 1040 form You can also move assets from a qualified retirement plan to a Roth IRA. 2009 1040 form See Can You Move Amounts Into a Roth IRA? under Roth IRAs, later. 2009 1040 form Trustee-to-Trustee Transfer A transfer of funds in your traditional IRA from one trustee directly to another, either at your request or at the trustee's request, is not a rollover. 2009 1040 form Because there is no distribution to you, the transfer is tax free. 2009 1040 form Because it is not a rollover, it is not affected by the 1-year waiting period required between rollovers, discussed later under Rollover From One IRA Into Another . 2009 1040 form For information about direct transfers to IRAs from retirement plans other than IRAs, see Can You Move Retirement Plan Assets? in chapter 1 and Can You Move Amounts Into a Roth IRA? in chapter 2 of Publication 590. 2009 1040 form Rollovers Generally, a rollover is a tax-free distribution to you of cash or other assets from one retirement plan that you contribute (roll over) to another retirement plan. 2009 1040 form The contribution to the second retirement plan is called a “rollover contribution. 2009 1040 form ” Note. 2009 1040 form An amount rolled over tax free from one retirement plan to another is generally includible in income when it is distributed from the second plan. 2009 1040 form Kinds of rollovers to a traditional IRA. 2009 1040 form   You can roll over amounts from the following plans into a traditional IRA: A traditional IRA, An employer's qualified retirement plan for its employees, A deferred compensation plan of a state or local government (section 457 plan), or A tax-sheltered annuity plan (section 403(b) plan). 2009 1040 form Treatment of rollovers. 2009 1040 form   You cannot deduct a rollover contribution, but you must report the rollover distribution on your tax return as discussed later under Reporting rollovers from IRAs and under Reporting rollovers from employer plans . 2009 1040 form Kinds of rollovers from a traditional IRA. 2009 1040 form   You may be able to roll over, tax free, a distribution from your traditional IRA into a qualified plan. 2009 1040 form These plans include the federal Thrift Savings Fund (for federal employees), deferred compensation plans of state or local governments (section 457 plans), and tax-sheltered annuity plans (section 403(b) plans). 2009 1040 form The part of the distribution that you can roll over is the part that would otherwise be taxable (includible in your income). 2009 1040 form Qualified plans may, but are not required to, accept such rollovers. 2009 1040 form Time limit for making a rollover contribution. 2009 1040 form   You generally must make the rollover contribution by the 60th day after the day you receive the distribution from your traditional IRA or your employer's plan. 2009 1040 form The IRS may waive the 60-day requirement where the failure to do so would be against equity or good conscience, such as in the event of a casualty, disaster, or other event beyond your reasonable control. 2009 1040 form For more information, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. 2009 1040 form Extension of rollover period. 2009 1040 form   If an amount distributed to you from a traditional IRA or a qualified employer retirement plan is a frozen deposit at any time during the 60-day period allowed for a rollover, special rules extend the rollover period. 2009 1040 form For more information, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. 2009 1040 form More information. 2009 1040 form   For more information on rollovers, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. 2009 1040 form Rollover From One IRA Into Another You can withdraw, tax free, all or part of the assets from one traditional IRA if you reinvest them within 60 days in the same or another traditional IRA. 2009 1040 form Because this is a rollover, you cannot deduct the amount that you reinvest in an IRA. 2009 1040 form Waiting period between rollovers. 2009 1040 form   Generally, if you make a tax-free rollover of any part of a distribution from a traditional IRA, you cannot, within a 1-year period, make a tax-free rollover of any later distribution from that same IRA. 2009 1040 form You also cannot make a tax-free rollover of any amount distributed, within the same 1-year period, from the IRA into which you made the tax-free rollover. 2009 1040 form   The 1-year period begins on the date you receive the IRA distribution, not on the date you roll it over into an IRA. 2009 1040 form Example. 2009 1040 form You have two traditional IRAs, IRA-1 and IRA-2. 2009 1040 form You make a tax-free rollover of a distribution from IRA-1 into a new traditional IRA (IRA-3). 2009 1040 form You cannot, within 1 year of the distribution from IRA-1, make a tax-free rollover of any distribution from either IRA-1 or IRA-3 into another traditional IRA. 2009 1040 form However, the rollover from IRA-1 into IRA-3 does not prevent you from making a tax-free rollover from IRA-2 into any other traditional IRA. 2009 1040 form This is because you have not, within the last year, rolled over, tax free, any distribution from IRA-2 or made a tax-free rollover into IRA-2. 2009 1040 form Exception. 2009 1040 form   For an exception for distributions from failed financial institutions, see Rollover From One IRA Into Another under Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. 2009 1040 form Partial rollovers. 2009 1040 form   If you withdraw assets from a traditional IRA, you can roll over part of the withdrawal tax free and keep the rest of it. 2009 1040 form The amount you keep will generally be taxable (except for the part that is a return of nondeductible contributions). 2009 1040 form The amount you keep may be subject to the 10% additional tax on early distributions, discussed later under What Acts Result in Penalties or Additional Taxes? . 2009 1040 form Required distributions. 2009 1040 form   Amounts that must be distributed during a particular year under the required distribution rules (discussed later) are not eligible for rollover treatment. 2009 1040 form Inherited IRAs. 2009 1040 form   If you inherit a traditional IRA from your spouse, you generally can roll it over, or you can choose to make the inherited IRA your own. 2009 1040 form See Treating it as your own , earlier. 2009 1040 form Not inherited from spouse. 2009 1040 form   If you inherit a traditional IRA from someone other than your spouse, you cannot roll it over or allow it to receive a rollover contribution. 2009 1040 form You must withdraw the IRA assets within a certain period. 2009 1040 form For more information, see When Must You Withdraw Assets? in chapter 1 of Publication 590. 2009 1040 form Reporting rollovers from IRAs. 2009 1040 form   Report any rollover from one traditional IRA to the same or another traditional IRA on lines 15a and 15b, Form 1040, or lines 11a and 11b, Form 1040A, as follows. 2009 1040 form   Enter the total amount of the distribution on Form 1040, line 15a, or Form 1040A, line 11a. 2009 1040 form If the total amount on Form 1040, line 15a, or Form 1040A, line 11a, was rolled over, enter zero on Form 1040, line 15b, or Form 1040A, line 11b. 2009 1040 form If the total distribution was not rolled over, enter the taxable portion of the part that was not rolled over on Form 1040, line 15b, or Form 1040A, line 11b. 2009 1040 form Put “Rollover” next to Form 1040, line 15b, or Form 1040A, line 11b. 2009 1040 form See your tax return instructions. 2009 1040 form   If you rolled over the distribution into a qualified plan (other than an IRA) or you make the rollover in 2014, attach a statement explaining what you did. 2009 1040 form Rollover From Employer's Plan Into an IRA You can roll over into a traditional IRA all or part of an eligible rollover distribution you receive from your (or your deceased spouse's): Employer's qualified pension, profit-sharing, or stock bonus plan; Annuity plan; Tax-sheltered annuity plan (section 403(b) plan); or Governmental deferred compensation plan (section 457 plan). 2009 1040 form A qualified plan is one that meets the requirements of the Internal Revenue Code. 2009 1040 form Eligible rollover distribution. 2009 1040 form   Generally, an eligible rollover distribution is any distribution of all or part of the balance to your credit in a qualified retirement plan except the following. 2009 1040 form A required minimum distribution (explained later under When Must You Withdraw IRA Assets? (Required Minimum Distributions) ). 2009 1040 form A hardship distribution. 2009 1040 form Any of a series of substantially equal periodic distributions paid at least once a year over: Your lifetime or life expectancy, The lifetimes or life expectancies of you and your beneficiary, or A period of 10 years or more. 2009 1040 form Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or of excess annual additions and any allocable gains. 2009 1040 form A loan treated as a distribution because it does not satisfy certain requirements either when made or later (such as upon default), unless the participant's accrued benefits are reduced (offset) to repay the loan. 2009 1040 form Dividends on employer securities. 2009 1040 form The cost of life insurance coverage. 2009 1040 form Any nontaxable amounts that you roll over into your traditional IRA become part of your basis (cost) in your IRAs. 2009 1040 form To recover your basis when you take distributions from your IRA, you must complete Form 8606 for the year of the distribution. 2009 1040 form See Form 8606 under Distributions Fully or Partly Taxable, later. 2009 1040 form Rollover by nonspouse beneficiary. 2009 1040 form   A direct transfer from a deceased employee's qualified pension, profit-sharing, or stock bonus plan; annuity plan; tax-sheltered annuity (section 403(b)) plan; or governmental deferred compensation (section 457) plan to an IRA set up to receive the distribution on your behalf can be treated as an eligible rollover distribution if you are the designated beneficiary of the plan and not the employee's spouse. 2009 1040 form The IRA is treated as an inherited IRA. 2009 1040 form For more information about inherited IRAs, see Inherited IRAs , earlier. 2009 1040 form Reporting rollovers from employer plans. 2009 1040 form    Enter the total distribution (before income tax or other deductions were withheld) on Form 1040, line 16a, or Form 1040A, line 12a. 2009 1040 form This amount should be shown in box 1 of Form 1099-R. 2009 1040 form From this amount, subtract any contributions (usually shown in box 5 of Form 1099-R) that were taxable to you when made. 2009 1040 form From that result, subtract the amount that was rolled over either directly or within 60 days of receiving the distribution. 2009 1040 form Enter the remaining amount, even if zero, on Form 1040, line 16b, or Form 1040A, line 12b. 2009 1040 form Also, enter "Rollover" next to Form 1040, line 16b, or Form 1040A, line 12b. 2009 1040 form Transfers Incident to Divorce If an interest in a traditional IRA is transferred from your spouse or former spouse to you by a divorce or separate maintenance decree or a written document related to such a decree, the interest in the IRA, starting from the date of the transfer, is treated as your IRA. 2009 1040 form The transfer is tax free. 2009 1040 form For detailed information, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. 2009 1040 form Converting From Any Traditional IRA to a Roth IRA Allowable conversions. 2009 1040 form   You can withdraw all or part of the assets from a traditional IRA and reinvest them (within 60 days) in a Roth IRA. 2009 1040 form The amount that you withdraw and timely contribute (convert) to the Roth IRA is called a conversion contribution. 2009 1040 form If properly (and timely) rolled over, the 10% additional tax on early distributions will not apply. 2009 1040 form However, a part or all of the conversion contribution from your traditional IRA is included in your gross income. 2009 1040 form Required distributions. 2009 1040 form   You cannot convert amounts that must be distributed from your traditional IRA for a particular year (including the calendar year in which you reach age 70½) under the required distribution rules (discussed later). 2009 1040 form Income. 2009 1040 form   You must include in your gross income distributions from a traditional IRA that you would have had to include in income if you had not converted them into a Roth IRA. 2009 1040 form These amounts are normally included in income on your return for the year that you converted them from a traditional IRA to a Roth IRA. 2009 1040 form   You do not include in gross income any part of a distribution from a traditional IRA that is a return of your basis, as discussed later. 2009 1040 form   You must file Form 8606 to report 2013 conversions from traditional, SEP, or SIMPLE IRAs to a Roth IRA in 2013 (unless you recharacterized the entire amount) and to figure the amount to include in income. 2009 1040 form   If you must include any amount in your gross income, you may have to increase your withholding or make estimated tax payments. 2009 1040 form See chapter 4. 2009 1040 form Recharacterizations You may be able to treat a contribution made to one type of IRA as having been made to a different type of IRA. 2009 1040 form This is called recharacterizing the contribution. 2009 1040 form See Can You Move Retirement Plan Assets? in chapter 1 of Publication 590 for more detailed information. 2009 1040 form How to recharacterize a contribution. 2009 1040 form   To recharacterize a contribution, you generally must have the contribution transferred from the first IRA (the one to which it was made) to the second IRA in a trustee-to-trustee transfer. 2009 1040 form If the transfer is made by the due date (including extensions) for your tax return for the year during which the contribution was made, you can elect to treat the contribution as having been originally made to the second IRA instead of to the first IRA. 2009 1040 form If you recharacterize your contribution, you must do all three of the following. 2009 1040 form Include in the transfer any net income allocable to the contribution. 2009 1040 form If there was a loss, the net income you must transfer may be a negative amount. 2009 1040 form Report the recharacterization on your tax return for the year during which the contribution was made. 2009 1040 form Treat the contribution as having been made to the second IRA on the date that it was actually made to the first IRA. 2009 1040 form No deduction allowed. 2009 1040 form   You cannot deduct the contribution to the first IRA. 2009 1040 form Any net income you transfer with the recharacterized contribution is treated as earned in the second IRA. 2009 1040 form Required notifications. 2009 1040 form   To recharacterize a contribution, you must notify both the trustee of the first IRA (the one to which the contribution was actually made) and the trustee of the second IRA (the one to which the contribution is being moved) that you have elected to treat the contribution as having been made to the second IRA rather than the first. 2009 1040 form You must make the notifications by the date of the transfer. 2009 1040 form Only one notification is required if both IRAs are maintained by the same trustee. 2009 1040 form The notification(s) must include all of the following information. 2009 1040 form The type and amount of the contribution to the first IRA that is to be recharacterized. 2009 1040 form The date on which the contribution was made to the first IRA and the year for which it was made. 2009 1040 form A direction to the trustee of the first IRA to transfer in a trustee-to-trustee transfer the amount of the contribution and any net income (or loss) allocable to the contribution to the trustee of the second IRA. 2009 1040 form The name of the trustee of the first IRA and the name of the trustee of the second IRA. 2009 1040 form Any additional information needed to make the transfer. 2009 1040 form Reporting a recharacterization. 2009 1040 form   If you elect to recharacterize a contribution to one IRA as a contribution to another IRA, you must report the recharacterization on your tax return as directed by Form 8606 and its instructions. 2009 1040 form You must treat the contribution as having been made to the second IRA. 2009 1040 form When Can You Withdraw or Use IRA Assets? There are rules limiting use of your IRA assets and distributions from it. 2009 1040 form Violation of the rules generally results in additional taxes in the year of violation. 2009 1040 form See What Acts Result in Penalties or Additional Taxes , later. 2009 1040 form Contributions returned before the due date of return. 2009 1040 form   If you made IRA contributions in 2013, you can withdraw them tax free by the due date of your return. 2009 1040 form If you have an extension of time to file your return, you can withdraw them tax free by the extended due date. 2009 1040 form You can do this if, for each contribution you withdraw, both of the following conditions apply. 2009 1040 form You did not take a deduction for the contribution. 2009 1040 form You withdraw any interest or other income earned on the contribution. 2009 1040 form You can take into account any loss on the contribution while it was in the IRA when calculating the amount that must be withdrawn. 2009 1040 form If there was a loss, the net income earned on the contribution may be a negative amount. 2009 1040 form Note. 2009 1040 form To calculate the amount you must withdraw, see Worksheet 1-4 under When Can You Withdraw or Use Assets? in chapter 1 of Publication 590. 2009 1040 form Earnings includible in income. 2009 1040 form   You must include in income any earnings on the contributions you withdraw. 2009 1040 form Include the earnings in income for the year in which you made the contributions, not in the year in which you withdraw them. 2009 1040 form Generally, except for any part of a withdrawal that is a return of nondeductible contributions (basis), any withdrawal of your contributions after the due date (or extended due date) of your return will be treated as a taxable distribution. 2009 1040 form Excess contributions can also be recovered tax free as discussed under What Acts Result in Penalties or Additional Taxes?, later. 2009 1040 form    Early distributions tax. 2009 1040 form   The 10% additional tax on distributions made before you reach age 59½ does not apply to these tax-free withdrawals of your contributions. 2009 1040 form However, the distribution of interest or other income must be reported on Form 5329 and, unless the distribution qualifies as an exception to the age 59½ rule, it will be subject to this tax. 2009 1040 form When Must You Withdraw IRA Assets? (Required Minimum Distributions) You cannot keep funds in a traditional IRA indefinitely. 2009 1040 form Eventually they must be distributed. 2009 1040 form If there are no distributions, or if the distributions are not large enough, you may have to pay a 50% excise tax on the amount not distributed as required. 2009 1040 form See Excess Accumulations (Insufficient Distributions) , later. 2009 1040 form The requirements for distributing IRA funds differ depending on whether you are the IRA owner or the beneficiary of a decedent's IRA. 2009 1040 form Required minimum distribution. 2009 1040 form   The amount that must be distributed each year is referred to as the required minimum distribution. 2009 1040 form Required distributions not eligible for rollover. 2009 1040 form   Amounts that must be distributed (required minimum distributions) during a particular year are not eligible for rollover treatment. 2009 1040 form IRA owners. 2009 1040 form   If you are the owner of a traditional IRA, you must generally start receiving distributions from your IRA by April 1 of the year following the year in which you reach age 70½. 2009 1040 form April 1 of the year following the year in which you reach age 70½ is referred to as the required beginning date. 2009 1040 form Distributions by the required beginning date. 2009 1040 form   You must receive at least a minimum amount for each year starting with the year you reach age 70½ (your 70½ year). 2009 1040 form If you do not (or did not) receive that minimum amount in your 70½ year, then you must receive distributions for your 70½ year by April 1 of the next year. 2009 1040 form   If an IRA owner dies after reaching age 70½, but before April 1 of the next year, no minimum distribution is required because death occurred before the required beginning date. 2009 1040 form Even if you begin receiving distributions before you attain age 70½, you must begin calculating and receiving required minimum distributions by your required beginning date. 2009 1040 form Distributions after the required beginning date. 2009 1040 form   The required minimum distribution for any year after the year you turn 70½ must be made by December 31 of that later year. 2009 1040 form    Beneficiaries. 2009 1040 form   If you are the beneficiary of a decedent's traditional IRA, the requirements for distributions from that IRA generally depend on whether the IRA owner died before or after the required beginning date for distributions. 2009 1040 form More information. 2009 1040 form   For more information, including how to figure your minimum required distribution each year and how to figure your required distribution if you are a beneficiary of a decedent's IRA, see When Must You Withdraw Assets? in chapter 1 of Publication 590. 2009 1040 form Are Distributions Taxable? In general, distributions from a traditional IRA are taxable in the year you receive them. 2009 1040 form Exceptions. 2009 1040 form   Exceptions to distributions from traditional IRAs being taxable in the year you receive them are: Rollovers, Qualified charitable distributions (QCD), discussed later, Tax-free withdrawals of contributions, discussed earlier, and The return of nondeductible contributions, discussed later under Distributions Fully or Partly Taxable . 2009 1040 form    Although a conversion of a traditional IRA is considered a rollover for Roth IRA purposes, it is not an exception to the rule that distributions from a traditional IRA are taxable in the year you receive them. 2009 1040 form Conversion distributions are includible in your gross income subject to this rule and the special rules for conversions explained in Converting From Any Traditional IRA Into a Roth IRA under Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. 2009 1040 form Qualified charitable distributions (QCD). 2009 1040 form   A QCD is generally a nontaxable distribution made directly by the trustee of your IRA to an organization eligible to receive tax-deductible contributions. 2009 1040 form Special rules apply if you made a qualified charitable distribution in January 2013 that you elected to treat as made in 2012. 2009 1040 form See Qualified Charitable Distributions in Publication 590 for more information. 2009 1040 form Ordinary income. 2009 1040 form   Distributions from traditional IRAs that you include in income are taxed as ordinary income. 2009 1040 form No special treatment. 2009 1040 form   In figuring your tax, you cannot use the 10-year tax option or capital gain treatment that applies to lump-sum distributions from qualified retirement plans. 2009 1040 form Distributions Fully or Partly Taxable Distributions from your traditional IRA may be fully or partly taxable, depending on whether your IRA includes any nondeductible contributions. 2009 1040 form Fully taxable. 2009 1040 form   If only deductible contributions were made to your traditional IRA (or IRAs, if you have more than one), you have no basis in your IRA. 2009 1040 form Because you have no basis in your IRA, any distributions are fully taxable when received. 2009 1040 form See Reporting taxable distributions on your return , later. 2009 1040 form Partly taxable. 2009 1040 form    If you made nondeductible contributions or rolled over any after-tax amounts to any of your traditional IRAs, you have a cost basis (investment in the contract) equal to the amount of those contributions. 2009 1040 form These nondeductible contributions are not taxed when they are distributed to you. 2009 1040 form They are a return of your investment in your IRA. 2009 1040 form   Only the part of the distribution that represents nondeductible contributions and rolled over after-tax amounts (your cost basis) is tax free. 2009 1040 form If nondeductible contributions have been made or after-tax amounts have been rolled over to your IRA, distributions consist partly of nondeductible contributions (basis) and partly of deductible contributions, earnings, and gains (if there are any). 2009 1040 form Until all of your basis has been distributed, each distribution is partly nontaxable and partly taxable. 2009 1040 form Form 8606. 2009 1040 form   You must complete Form 8606 and attach it to your return if you receive a distribution from a traditional IRA and have ever made nondeductible contributions or rolled over after-tax amounts to any of your traditional IRAs. 2009 1040 form Using the form, you will figure the nontaxable distributions for 2013 and your total IRA basis for 2013 and earlier years. 2009 1040 form Note. 2009 1040 form If you are required to file Form 8606, but you are not required to file an income tax return, you still must file Form 8606. 2009 1040 form Send it to the IRS at the time and place you would otherwise file an income tax return. 2009 1040 form Distributions reported on Form 1099-R. 2009 1040 form   If you receive a distribution from your traditional IRA, you will receive Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2009 1040 form , or a similar statement. 2009 1040 form IRA distributions are shown in boxes 1 and 2a of Form 1099-R. 2009 1040 form A number or letter code in box 7 tells you what type of distribution you received from your IRA. 2009 1040 form Withholding. 2009 1040 form   Federal income tax is withheld from distributions from traditional IRAs unless you choose not to have tax withheld. 2009 1040 form See chapter 4. 2009 1040 form IRA distributions delivered outside the United States. 2009 1040 form   In general, if you are a U. 2009 1040 form S. 2009 1040 form citizen or resident alien and your home address is outside the United States or its possessions, you cannot choose exemption from withholding on distributions from your traditional IRA. 2009 1040 form Reporting taxable distributions on your return. 2009 1040 form    Report fully taxable distributions, including early distributions on Form 1040, line 15b, or Form 1040A, line 11b (no entry is required on Form 1040, line 15a, or Form 1040A, line 11a). 2009 1040 form If only part of the distribution is taxable, enter the total amount on Form 1040, line 15a, or Form 1040A, line 11a, and the taxable part on Form 1040, line 15b, or Form 1040A, line 11b. 2009 1040 form You cannot report distributions on Form 1040EZ. 2009 1040 form What Acts Result in Penalties or Additional Taxes? The tax advantages of using traditional IRAs for retirement savings can be offset by additional taxes and penalties if you do not follow the rules. 2009 1040 form There are additions to the regular tax for using your IRA funds in prohibited transactions. 2009 1040 form There are also additional taxes for the following activities. 2009 1040 form Investing in collectibles. 2009 1040 form Making excess contributions. 2009 1040 form Taking early distributions. 2009 1040 form Allowing excess amounts to accumulate (failing to take required distributions). 2009 1040 form There are penalties for overstating the amount of nondeductible contributions and for failure to file a Form 8606, if required. 2009 1040 form Prohibited Transactions Generally, a prohibited transaction is any improper use of your traditional IRA by you, your beneficiary, or any disqualified person. 2009 1040 form Disqualified persons include your fiduciary and members of your family (spouse, ancestor, lineal descendent, and any spouse of a lineal descendent). 2009 1040 form The following are examples of prohibited transactions with a traditional IRA. 2009 1040 form Borrowing money from it. 2009 1040 form Selling property to it. 2009 1040 form Receiving unreasonable compensation for managing it. 2009 1040 form Using it as security for a loan. 2009 1040 form Buying property for personal use (present or future) with IRA funds. 2009 1040 form Effect on an IRA account. 2009 1040 form   Generally, if you or your beneficiary engages in a prohibited transaction in connection with your traditional IRA account at any time during the year, the account stops being an IRA as of the first day of that year. 2009 1040 form Effect on you or your beneficiary. 2009 1040 form   If your account stops being an IRA because you or your beneficiary engaged in a prohibited transaction, the account is treated as distributing all its assets to you at their fair market values on the first day of the year. 2009 1040 form If the total of those values is more than your basis in the IRA, you will have a taxable gain that is includible in your income. 2009 1040 form For information on figuring your gain and reporting it in income, see Are Distributions Taxable , earlier. 2009 1040 form The distribution may be subject to additional taxes or penalties. 2009 1040 form Taxes on prohibited transactions. 2009 1040 form   If someone other than the owner or beneficiary of a traditional IRA engages in a prohibited transaction, that person may be liable for certain taxes. 2009 1040 form In general, there is a 15% tax on the amount of the prohibited transaction and a 100% additional tax if the transaction is not corrected. 2009 1040 form More information. 2009 1040 form   For more information on prohibited transactions, see What Acts Result in Penalties or Additional Taxes? in chapter 1 of Publication 590. 2009 1040 form Investment in Collectibles If your traditional IRA invests in collectibles, the amount invested is considered distributed to you in the year invested. 2009 1040 form You may have to pay the 10% additional tax on early distributions, discussed later. 2009 1040 form Collectibles. 2009 1040 form   These include: Artworks, Rugs, Antiques, Metals, Gems, Stamps, Coins, Alcoholic beverages, and Certain other tangible personal property. 2009 1040 form Exception. 2009 1040 form    Your IRA can invest in one, one-half, one-quarter, or one-tenth ounce U. 2009 1040 form S. 2009 1040 form gold coins, or one-ounce silver coins minted by the Treasury Department. 2009 1040 form It can also invest in certain platinum coins and certain gold, silver, palladium, and platinum bullion. 2009 1040 form Excess Contributions Generally, an excess contribution is the amount contributed to your traditional IRA(s) for the year that is more than the smaller of: The maximum deductible amount for the year. 2009 1040 form For 2013, this is $5,500 ($6,500 if you are 50 or older), or Your taxable compensation for the year. 2009 1040 form Tax on excess contributions. 2009 1040 form   In general, if the excess contributions for a year are not withdrawn by the date your return for the year is due (including extensions), you are subject to a 6% tax. 2009 1040 form You must pay the 6% tax each year on excess amounts that remain in your traditional IRA at the end of your tax year. 2009 1040 form The tax cannot be more than 6% of the combined value of all your IRAs as of the end of your tax year. 2009 1040 form Excess contributions withdrawn by due date of return. 2009 1040 form   You will not have to pay the 6% tax if you withdraw an excess contribution made during a tax year and you also withdraw interest or other income earned on the excess contribution. 2009 1040 form You must complete your withdrawal by the date your tax return for that year is due, including extensions. 2009 1040 form How to treat withdrawn contributions. 2009 1040 form   Do not include in your gross income an excess contribution that you withdraw from your traditional IRA before your tax return is due if both the following conditions are met. 2009 1040 form No deduction was allowed for the excess contribution. 2009 1040 form You withdraw the interest or other income earned on the excess contribution. 2009 1040 form You can take into account any loss on the contribution while it was in the IRA when calculating the amount that must be withdrawn. 2009 1040 form If there was a loss, the net income you must withdraw may be a negative amount. 2009 1040 form How to treat withdrawn interest or other income. 2009 1040 form   You must include in your gross income the interest or other income that was earned on the excess contribution. 2009 1040 form Report it on your return for the year in which the excess contribution was made. 2009 1040 form Your withdrawal of interest or other income may be subject to an additional 10% tax on early distributions, discus
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e-services - Online Tools for Tax Professionals

e-services is a suite of web-based products that will allow tax professionals and payers to conduct business with the IRS electronically. These services are only available to approved IRS business partners and not available to the general public.  e-services is available via the Internet 24 hours a day, 7 days a week. Authorized Business partners needing assistance after using the on-line resources, can contact the e-help Desk at 1-866-255-0654 (512-416-7750 for international calls).                              

Review the e-Services Terms and Conditions.


Registration
All tax professionals who wish to use e-services products must register online to create an individual electronic account.  The registration process is a one-time automated process where the user selects a username, password and PIN.  When the registration information has been validated, the registrant will receive an on-screen acknowledgement.  For security purposes, a confirmation code is sent via postal mail to the tax professional to complete the registration process. 

Already Registered?

Not Yet Registered or Confirmed?

 


What's new with e-services?

On September 2, 2013, TIN Matching was re-engineered to upgrade equipment and software as well as to improve processing and increase capacity.  FAQ's           New! Talking Points


e-file Application
Use the IRS online e-file Application to become an authorized e-file provider. Applications can be saved in progress and modifications to a firm's application can be made quickly and easily without restarting the process. You can also check the status of the application as the IRS makes updates to the suitability check. 

The IRS e-file Application enables you to easily adapt your application to the changes in your business. You may want to add a new Principal to your firm's e-file application or you may want to delegate the management of the IRS e-file Application to someone in your organization. You can manage all your Authorized IRS e-file Provider information in one place and more easily update the information when changes occur.         


Transcript Delivery System (TDS)
Eligible tax professionals may use TDS to request and receive account transcripts, wage and income documents, tax return transcripts, and verification of non-filing letters. A new product (the Record of Account) combines both the Return Transcript and Account Transcript in one product. Tax Professionals can request the products for both individual and business taxpayers. Use the TDS application to resolve your clients' need for return and account information quickly, in a secure, online session. Tax professionals must have a Power of Attorney authorization on file with the IRS before accessing a client's account.          


Taxpayer Identification Number (TIN) Matching
TIN Matching is a pre-filing service offered to payers and/or authorized agents who submit any of six information returns subject to backup withholding (Forms 1099-B, INT, DIV, OID, PATR, and MISC). With Interactive TIN Matching authorized payers can match up to 25 payee TIN and name combinations against IRS records prior to submitting an information return. Bulk TIN Matching allows payers and/or authorized agents filing any of the six information returns to match up to 100,000 TIN and name combinations. In order to participate in TIN Matching, payers must be listed in the IRS Payer Account File (PAF) database. If your firm has not filed information returns with the IRS in one of the past two tax years, the application will not be available to you at this time.


QuickAlerts Messaging Service
Subscribe to QuickAlerts
, a FREE e-file messaging service that provides you with important e-file related information throughout the year. Visit our QuickAlerts Library to view messages previously issued.

Page Last Reviewed or Updated: 07-Mar-2014

The 2009 1040 Form

2009 1040 form Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 2009 1040 form Tax questions. 2009 1040 form Useful Items - You may want to see: Reminders Future developments. 2009 1040 form  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. 2009 1040 form IRS. 2009 1040 form gov/pub721. 2009 1040 form Phased retirement. 2009 1040 form   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. 2009 1040 form This new program will allow eligible employees to begin receiving annuity payments while working part-time. 2009 1040 form For more information, go to the Office of Personnel Management (OPM) website at www. 2009 1040 form opm. 2009 1040 form gov. 2009 1040 form Roth Thrift Savings Plan (TSP) balance. 2009 1040 form  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. 2009 1040 form Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. 2009 1040 form Qualified distributions from a Roth TSP are not included in your income. 2009 1040 form See Thrift Savings Plan in Part II for more information. 2009 1040 form Rollovers. 2009 1040 form  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. 2009 1040 form See Rollover Rules in Part II. 2009 1040 form Rollovers by surviving spouse. 2009 1040 form  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. 2009 1040 form See Rollover Rules in Part II. 2009 1040 form Thrift Savings Plan (TSP) beneficiary participant accounts. 2009 1040 form  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). 2009 1040 form The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. 2009 1040 form Benefits for public safety officer's survivors. 2009 1040 form  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. 2009 1040 form For more information, see Dependents of public safety officers in Part IV. 2009 1040 form Uniformed services Thrift Savings Plan (TSP) accounts. 2009 1040 form  If you have a uniformed services TSP account, it may include contributions from combat zone pay. 2009 1040 form This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. 2009 1040 form However, any earnings on those contributions are subject to tax when they are distributed. 2009 1040 form The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. 2009 1040 form If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. 2009 1040 form You can get more information from the TSP website, www. 2009 1040 form tsp. 2009 1040 form gov, or the TSP Service Office. 2009 1040 form Photographs of missing children. 2009 1040 form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2009 1040 form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2009 1040 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. 2009 1040 form Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. 2009 1040 form These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). 2009 1040 form Tax rules for annuity benefits. 2009 1040 form   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. 2009 1040 form The rest of your benefits are taxable. 2009 1040 form If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. 2009 1040 form If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. 2009 1040 form See Part II, Rules for Retirees . 2009 1040 form Thrift Savings Plan. 2009 1040 form   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. 2009 1040 form This plan is similar to private sector 401(k) plans. 2009 1040 form You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. 2009 1040 form The contributions and earnings on them are not taxed until they are distributed to you. 2009 1040 form Also the TSP offers a Roth TSP option. 2009 1040 form Contributions to this type of balance are after tax and qualified distributions from the account are tax free. 2009 1040 form See Thrift Savings Plan in Part II. 2009 1040 form Comments and suggestions. 2009 1040 form   We welcome your comments about this publication and your suggestions for future editions. 2009 1040 form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2009 1040 form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2009 1040 form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2009 1040 form   You can send your comments from www. 2009 1040 form irs. 2009 1040 form gov/formspubs/. 2009 1040 form Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2009 1040 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. 2009 1040 form Ordering forms and publications. 2009 1040 form   Visit www. 2009 1040 form irs. 2009 1040 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. 2009 1040 form Internal Revenue Service 1201 N. 2009 1040 form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2009 1040 form   If you have a tax question, check the information available on IRS. 2009 1040 form gov or call 1-800-829-1040. 2009 1040 form We cannot answer tax questions sent to either of the above addresses. 2009 1040 form Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2009 1040 form 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2009 1040 form Prev  Up  Next   Home   More Online Publications