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2011 1040ez

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2011 1040ez

2011 1040ez 1. 2011 1040ez   Traditional IRAs Table of Contents What's New for 2013 What's New for 2014 Introduction Who Can Open a Traditional IRA?What Is Compensation? When Can a Traditional IRA Be Opened? How Can a Traditional IRA Be Opened?Individual Retirement Account Individual Retirement Annuity Individual Retirement Bonds Simplified Employee Pension (SEP) Employer and Employee Association Trust Accounts Required Disclosures How Much Can Be Contributed?Limit. 2011 1040ez When repayment contributions can be made. 2011 1040ez No deduction. 2011 1040ez Reserve component. 2011 1040ez Figuring your IRA deduction. 2011 1040ez Reporting the repayment. 2011 1040ez Example. 2011 1040ez General Limit Kay Bailey Hutchison Spousal IRA Limit Filing Status Less Than Maximum Contributions More Than Maximum Contributions When Can Contributions Be Made? How Much Can You Deduct?Kay Bailey Hutchison Spousal IRA. 2011 1040ez Are You Covered by an Employer Plan? Limit if Covered by Employer Plan Reporting Deductible Contributions Nondeductible Contributions Examples — Worksheet for Reduced IRA Deduction for 2013 What if You Inherit an IRA?Treating it as your own. 2011 1040ez Can You Move Retirement Plan Assets?Transfers to Roth IRAs from other retirement plans. 2011 1040ez Trustee-to-Trustee Transfer Rollovers Transfers Incident To Divorce Converting From Any Traditional IRA Into a Roth IRA Recharacterizations When Can You Withdraw or Use Assets?Contributions Returned Before Due Date of Return When Must You Withdraw Assets? (Required Minimum Distributions)IRA Owners IRA Beneficiaries Which Table Do You Use To Determine Your Required Minimum Distribution? What Age(s) Do You Use With the Table(s)? Miscellaneous Rules for Required Minimum Distributions Are Distributions Taxable?January 2013 QCDs treated as made in 2012. 2011 1040ez 2013 Reporting. 2011 1040ez Additional reporting requirements if you made the election to treat a January 2013 QCD as made in 2012. 2011 1040ez One-time transfer. 2011 1040ez Testing period rules apply. 2011 1040ez More information. 2011 1040ez Distributions Fully or Partly Taxable Figuring the Nontaxable and Taxable Amounts Recognizing Losses on Traditional IRA Investments Other Special IRA Distribution Situations Reporting and Withholding Requirements for Taxable Amounts What Acts Result in Penalties or Additional Taxes?Prohibited Transactions Investment in Collectibles Excess Contributions Early Distributions Excess Accumulations (Insufficient Distributions) Reporting Additional Taxes What's New for 2013 Traditional IRA contribution and deduction limit. 2011 1040ez  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. 2011 1040ez 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. 2011 1040ez For more information, see How Much Can Be Contributed? in this chapter. 2011 1040ez Modified AGI limit for traditional IRA contributions increased. 2011 1040ez  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. 2011 1040ez 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. 2011 1040ez If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. 2011 1040ez See How Much Can You Deduct? in this chapter. 2011 1040ez Net Investment Income Tax. 2011 1040ez  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). 2011 1040ez However, these distributions are taken into account when determining the modified adjusted gross income threshold. 2011 1040ez Distributions from a nonqualified retirement plan are included in net investment income. 2011 1040ez See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. 2011 1040ez What's New for 2014 Modified AGI limit for traditional IRA contributions increased. 2011 1040ez  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. 2011 1040ez If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. 2011 1040ez If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. 2011 1040ez Introduction This chapter discusses the original IRA. 2011 1040ez In this publication the original IRA (sometimes called an ordinary or regular IRA) is referred to as a “traditional IRA. 2011 1040ez ” A traditional IRA is any IRA that is not a Roth IRA or a SIMPLE IRA. 2011 1040ez The following are two advantages of a traditional IRA: You may be able to deduct some or all of your contributions to it, depending on your circumstances. 2011 1040ez Generally, amounts in your IRA, including earnings and gains, are not taxed until they are distributed. 2011 1040ez 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. 2011 1040ez You can have a traditional IRA whether or not you are covered by any other retirement plan. 2011 1040ez However, you may not be able to deduct all of your contributions if you or your spouse is covered by an employer retirement plan. 2011 1040ez See How Much Can You Deduct , later. 2011 1040ez Both spouses have compensation. 2011 1040ez   If both you and your spouse have compensation and are under age 70½, each of you can open an IRA. 2011 1040ez You cannot both participate in the same IRA. 2011 1040ez If you file a joint return, only one of you needs to have compensation. 2011 1040ez What Is Compensation? Generally, compensation is what you earn from working. 2011 1040ez For a summary of what compensation does and does not include, see Table 1-1. 2011 1040ez Compensation includes all of the items discussed next (even if you have more than one type). 2011 1040ez Wages, salaries, etc. 2011 1040ez   Wages, salaries, tips, professional fees, bonuses, and other amounts you receive for providing personal services are compensation. 2011 1040ez 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). 2011 1040ez Scholarship and fellowship payments are compensation for IRA purposes only if shown in box 1 of Form W-2. 2011 1040ez Commissions. 2011 1040ez   An amount you receive that is a percentage of profits or sales price is compensation. 2011 1040ez Self-employment income. 2011 1040ez   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 deduction allowed for the deductible part of your self-employment taxes. 2011 1040ez   Compensation includes earnings from self-employment even if they are not subject to self-employment tax because of your religious beliefs. 2011 1040ez Self-employment loss. 2011 1040ez   If you have a net loss from self-employment, do not subtract the loss from your salaries or wages when figuring your total compensation. 2011 1040ez Alimony and separate maintenance. 2011 1040ez   For IRA purposes, compensation includes any taxable alimony and separate maintenance payments you receive under a decree of divorce or separate maintenance. 2011 1040ez Nontaxable combat pay. 2011 1040ez   If you were a member of the U. 2011 1040ez S. 2011 1040ez Armed Forces, compensation includes any nontaxable combat pay you received. 2011 1040ez This amount should be reported in box 12 of your 2013 Form W-2 with code Q. 2011 1040ez Table 1-1. 2011 1040ez Compensation for Purposes of an IRA Includes . 2011 1040ez . 2011 1040ez . 2011 1040ez Does not include . 2011 1040ez . 2011 1040ez . 2011 1040ez   earnings and profits from property. 2011 1040ez wages, salaries, etc. 2011 1040ez     interest and dividend income. 2011 1040ez commissions. 2011 1040ez     pension or annuity income. 2011 1040ez self-employment income. 2011 1040ez     deferred compensation. 2011 1040ez alimony and separate maintenance. 2011 1040ez     income from certain  partnerships. 2011 1040ez nontaxable combat pay. 2011 1040ez     any amounts you exclude from income. 2011 1040ez     What Is Not Compensation? Compensation does not include any of the following items. 2011 1040ez Earnings and profits from property, such as rental income, interest income, and dividend income. 2011 1040ez Pension or annuity income. 2011 1040ez Deferred compensation received (compensation payments postponed from a past year). 2011 1040ez Income from a partnership for which you do not provide services that are a material income-producing factor. 2011 1040ez Conservation Reserve Program (CRP) payments reported on Schedule SE (Form 1040), line 1b. 2011 1040ez Any amounts (other than combat pay) you exclude from income, such as foreign earned income and housing costs. 2011 1040ez When Can a Traditional IRA Be Opened? You can open a traditional IRA at any time. 2011 1040ez However, the time for making contributions for any year is limited. 2011 1040ez See When Can Contributions Be Made , later. 2011 1040ez How Can a Traditional IRA Be Opened? You can open different kinds of IRAs with a variety of organizations. 2011 1040ez You can open an IRA at a bank or other financial institution or with a mutual fund or life insurance company. 2011 1040ez You can also open an IRA through your stockbroker. 2011 1040ez Any IRA must meet Internal Revenue Code requirements. 2011 1040ez The requirements for the various arrangements are discussed below. 2011 1040ez Kinds of traditional IRAs. 2011 1040ez   Your traditional IRA can be an individual retirement account or annuity. 2011 1040ez It can be part of either a simplified employee pension (SEP) or an employer or employee association trust account. 2011 1040ez Individual Retirement Account An individual retirement account is a trust or custodial account set up in the United States for the exclusive benefit of you or your beneficiaries. 2011 1040ez The account is created by a written document. 2011 1040ez The document must show that the account meets all of the following requirements. 2011 1040ez The trustee or custodian must be a bank, a federally insured credit union, a savings and loan association, or an entity approved by the IRS to act as trustee or custodian. 2011 1040ez The trustee or custodian generally cannot accept contributions of more than the deductible amount for the year. 2011 1040ez However, rollover contributions and employer contributions to a simplified employee pension (SEP) can be more than this amount. 2011 1040ez Contributions, except for rollover contributions, must be in cash. 2011 1040ez See Rollovers , later. 2011 1040ez You must have a nonforfeitable right to the amount at all times. 2011 1040ez Money in your account cannot be used to buy a life insurance policy. 2011 1040ez Assets in your account cannot be combined with other property, except in a common trust fund or common investment fund. 2011 1040ez You must start receiving distributions by April 1 of the year following the year in which you reach age 70½. 2011 1040ez See When Must You Withdraw Assets? (Required Minimum Distributions) , later. 2011 1040ez Individual Retirement Annuity You can open an individual retirement annuity by purchasing an annuity contract or an endowment contract from a life insurance company. 2011 1040ez An individual retirement annuity must be issued in your name as the owner, and either you or your beneficiaries who survive you are the only ones who can receive the benefits or payments. 2011 1040ez An individual retirement annuity must meet all the following requirements. 2011 1040ez Your entire interest in the contract must be nonforfeitable. 2011 1040ez The contract must provide that you cannot transfer any portion of it to any person other than the issuer. 2011 1040ez There must be flexible premiums so that if your compensation changes, your payment can also change. 2011 1040ez This provision applies to contracts issued after November 6, 1978. 2011 1040ez The contract must provide that contributions cannot be more than the deductible amount for an IRA for the year, and that you must use any refunded premiums to pay for future premiums or to buy more benefits before the end of the calendar year after the year in which you receive the refund. 2011 1040ez Distributions must begin by April 1 of the year following the year in which you reach age 70½. 2011 1040ez See When Must You Withdraw Assets? (Required Minimum Distributions) , later. 2011 1040ez Individual Retirement Bonds The sale of individual retirement bonds issued by the federal government was suspended after April 30, 1982. 2011 1040ez The bonds have the following features. 2011 1040ez They stop earning interest when you reach age 70½. 2011 1040ez If you die, interest will stop 5 years after your death, or on the date you would have reached age 70½, whichever is earlier. 2011 1040ez You cannot transfer the bonds. 2011 1040ez If you cash (redeem) the bonds before the year in which you reach age 59½, you may be subject to a 10% additional tax. 2011 1040ez See Age 59½ Rule under Early Distributions, later. 2011 1040ez You can roll over redemption proceeds into IRAs. 2011 1040ez Simplified Employee Pension (SEP) A simplified employee pension (SEP) is a written arrangement that allows your employer to make deductible contributions to a traditional IRA (a SEP IRA) set up for you to receive such contributions. 2011 1040ez Generally, distributions from SEP IRAs are subject to the withdrawal and tax rules that apply to traditional IRAs. 2011 1040ez See Publication 560 for more information about SEPs. 2011 1040ez Employer and Employee Association Trust Accounts Your employer or your labor union or other employee association can set up a trust to provide individual retirement accounts for employees or members. 2011 1040ez The requirements for individual retirement accounts apply to these traditional IRAs. 2011 1040ez Required Disclosures The trustee or issuer (sometimes called the sponsor) of your traditional IRA generally must give you a disclosure statement at least 7 days before you open your IRA. 2011 1040ez However, the sponsor does not have to give you the statement until the date you open (or purchase, if earlier) your IRA, provided you are given at least 7 days from that date to revoke the IRA. 2011 1040ez The disclosure statement must explain certain items in plain language. 2011 1040ez For example, the statement should explain when and how you can revoke the IRA, and include the name, address, and telephone number of the person to receive the notice of cancellation. 2011 1040ez This explanation must appear at the beginning of the disclosure statement. 2011 1040ez If you revoke your IRA within the revocation period, the sponsor must return to you the entire amount you paid. 2011 1040ez The sponsor must report on the appropriate IRS forms both your contribution to the IRA (unless it was made by a trustee-to-trustee transfer) and the amount returned to you. 2011 1040ez These requirements apply to all sponsors. 2011 1040ez How Much Can Be Contributed? There are limits and other rules that affect the amount that can be contributed to a traditional IRA. 2011 1040ez These limits and rules are explained below. 2011 1040ez Community property laws. 2011 1040ez   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. 2011 1040ez This is the rule even in states with community property laws. 2011 1040ez Brokers' commissions. 2011 1040ez   Brokers' commissions paid in connection with your traditional IRA are subject to the contribution limit. 2011 1040ez For information about whether you can deduct brokers' commissions, see Brokers' commissions , later, under How Much Can You Deduct. 2011 1040ez Trustees' fees. 2011 1040ez   Trustees' administrative fees are not subject to the contribution limit. 2011 1040ez For information about whether you can deduct trustees' fees, see Trustees' fees , later, under How Much Can You Deduct. 2011 1040ez Qualified reservist repayments. 2011 1040ez   If you 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 (defined later under Early Distributions) you received. 2011 1040ez 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. 2011 1040ez 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 a similar arrangement. 2011 1040ez Limit. 2011 1040ez   Your qualified reservist repayments cannot be more than your qualified reservist distributions, explained under Early Distributions , later. 2011 1040ez When repayment contributions can be made. 2011 1040ez   You cannot make these repayment contributions later than the date that is 2 years after your active duty period ends. 2011 1040ez No deduction. 2011 1040ez   You cannot deduct qualified reservist repayments. 2011 1040ez Reserve component. 2011 1040ez   The term “reserve component” means the: Army National Guard of the United States, Army Reserve, Naval Reserve, Marine Corps Reserve, Air National Guard of the United States, Air Force Reserve, Coast Guard Reserve, or Reserve Corps of the Public Health Service. 2011 1040ez Figuring your IRA deduction. 2011 1040ez   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. 2011 1040ez Reporting the repayment. 2011 1040ez   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606. 2011 1040ez Example. 2011 1040ez   In 2013, your IRA contribution limit is $5,500. 2011 1040ez However, because of your filing status and AGI, the limit on the amount you can deduct is $3,500. 2011 1040ez You can make a nondeductible contribution of $2,000 ($5,500 - $3,500). 2011 1040ez In an earlier year you received a $3,000 qualified reservist distribution, which you would like to repay this year. 2011 1040ez   For 2013, you can contribute a total of $8,500 to your IRA. 2011 1040ez This is made up of the maximum deductible contribution of $3,500; a nondeductible contribution of $2,000; and a $3,000 qualified reservist repayment. 2011 1040ez You contribute the maximum allowable for the year. 2011 1040ez Since you are making a nondeductible contribution ($2,000) and a qualified reservist repayment ($3,000), you must file Form 8606 with your return and include $5,000 ($2,000 + $3,000) on line 1 of Form 8606. 2011 1040ez The qualified reservist repayment is not deductible. 2011 1040ez Contributions on your behalf to a traditional IRA reduce your limit for contributions to a Roth IRA. 2011 1040ez See chapter 2 for information about Roth IRAs. 2011 1040ez General Limit For 2013, the most that can be contributed to your traditional IRA generally is the smaller of the following amounts: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation (defined earlier) for the year. 2011 1040ez Note. 2011 1040ez This limit is reduced by any contributions to a section 501(c)(18) plan (generally, a pension plan created before June 25, 1959, that is funded entirely by employee contributions). 2011 1040ez 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. 2011 1040ez (See Nondeductible Contributions , later. 2011 1040ez ) Qualified reservist repayments do not affect this limit. 2011 1040ez Examples. 2011 1040ez George, who is 34 years old and single, earns $24,000 in 2013. 2011 1040ez His IRA contributions for 2013 are limited to $5,500. 2011 1040ez Danny, an unmarried college student working part time, earns $3,500 in 2013. 2011 1040ez His IRA contributions for 2013 are limited to $3,500, the amount of his compensation. 2011 1040ez More than one IRA. 2011 1040ez   If you have more than one IRA, the limit applies to the total contributions made on your behalf to all your traditional IRAs for the year. 2011 1040ez Annuity or endowment contracts. 2011 1040ez   If you invest in an annuity or endowment contract under an individual retirement annuity, no more than $5,500 ($6,500 if you are age 50 or older) can be contributed toward its cost for the tax year, including the cost of life insurance coverage. 2011 1040ez If more than this amount is contributed, the annuity or endowment contract is disqualified. 2011 1040ez Kay Bailey Hutchison Spousal IRA Limit 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 two amounts: $5,500 ($6,500 if you are age 50 or older), or The total compensation includible in the gross income of both you and your spouse for the year, reduced by the following two amounts. 2011 1040ez Your spouse's IRA contribution for the year to a traditional IRA. 2011 1040ez Any contributions for the year to a Roth IRA on behalf of your spouse. 2011 1040ez 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 age 50 or older or $13,000 if both of you are age 50 or older). 2011 1040ez Note. 2011 1040ez This traditional IRA limit is reduced by any contributions to a section 501(c)(18) plan (generally, a pension plan created before June 25, 1959, that is funded entirely by employee contributions). 2011 1040ez Example. 2011 1040ez Kristin, a full-time student with no taxable compensation, marries Carl during the year. 2011 1040ez Neither of them was age 50 by the end of 2013. 2011 1040ez For the year, Carl has taxable compensation of $30,000. 2011 1040ez He plans to contribute (and deduct) $5,500 to a traditional IRA. 2011 1040ez If he and Kristin file a joint return, each can contribute $5,500 to a traditional IRA. 2011 1040ez This is because Kristin, who has no compensation, can add Carl's compensation, reduced by the amount of his IRA contribution ($30,000 − $5,500 = $24,500), to her own compensation (-0-) to figure her maximum contribution to a traditional IRA. 2011 1040ez In her case, $5,500 is her contribution limit, because $5,500 is less than $24,500 (her compensation for purposes of figuring her contribution limit). 2011 1040ez Filing Status Generally, except as discussed earlier under Kay Bailey Hutchison Spousal IRA Limit , your filing status has no effect on the amount of allowable contributions to your traditional IRA. 2011 1040ez However, if during the year either you or your spouse was covered by a retirement plan at work, your deduction may be reduced or eliminated, depending on your filing status and income. 2011 1040ez See How Much Can You Deduct , later. 2011 1040ez Example. 2011 1040ez Tom and Darcy are married and both are 53. 2011 1040ez They both work and each has a traditional IRA. 2011 1040ez Tom earned $3,800 and Darcy earned $48,000 in 2013. 2011 1040ez Because of the Kay Bailey Hutchison Spousal IRA limit rule, even though Tom earned less than $6,500, they can contribute up to $6,500 to his IRA for 2013 if they file a joint return. 2011 1040ez They can contribute up to $6,500 to Darcy's IRA. 2011 1040ez If they file separate returns, the amount that can be contributed to Tom's IRA is limited by his earned income, $3,800. 2011 1040ez Less Than Maximum Contributions If contributions to your traditional IRA for a year were less than the limit, you cannot contribute more after the due date of your return for that year to make up the difference. 2011 1040ez Example. 2011 1040ez Rafael, who is 40, earns $30,000 in 2013. 2011 1040ez Although he can contribute up to $5,500 for 2013, he contributes only $3,000. 2011 1040ez After April 15, 2014, Rafael cannot make up the difference between his actual contributions for 2013 ($3,000) and his 2013 limit ($5,500). 2011 1040ez He cannot contribute $2,500 more than the limit for any later year. 2011 1040ez More Than Maximum Contributions If contributions to your IRA for a year were more than the limit, you can apply the excess contribution in one year to a later year if the contributions for that later year are less than the maximum allowed for that year. 2011 1040ez However, a penalty or additional tax may apply. 2011 1040ez See Excess Contributions , later, under What Acts Result in Penalties or Additional Taxes. 2011 1040ez 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). 2011 1040ez Contributions must be in the form of money (cash, check, or money order). 2011 1040ez Property cannot be contributed. 2011 1040ez Although property cannot be contributed, your IRA may invest in certain property. 2011 1040ez For example, your IRA may purchase shares of stock. 2011 1040ez For other restrictions on the use of funds in your IRA, see Prohibited Transactions , later in this chapter. 2011 1040ez You may be able to transfer or roll over certain property from one retirement plan to another. 2011 1040ez See the discussion of rollovers and other transfers later in this chapter under Can You Move Retirement Plan Assets . 2011 1040ez You can make a contribution to your IRA by having your income tax refund (or a portion of your refund), if any, paid directly to your traditional IRA, Roth IRA, or SEP IRA. 2011 1040ez For details, see the instructions for your income tax return or Form 8888, Allocation of Refund (Including Savings Bond Purchases). 2011 1040ez Contributions can be made to your traditional IRA for each year that you receive compensation and have not reached age 70½. 2011 1040ez For any year in which you do not work, contributions cannot be made to your IRA unless you receive alimony, nontaxable combat pay, military differential pay, or file a joint return with a spouse who has compensation. 2011 1040ez See Who Can Open a Traditional IRA , earlier. 2011 1040ez Even if contributions cannot be made for the current year, the amounts contributed for years in which you did qualify can remain in your IRA. 2011 1040ez Contributions can resume for any years that you qualify. 2011 1040ez Contributions must be made by due date. 2011 1040ez   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. 2011 1040ez For most people, this means that contributions for 2013 must be made by April 15, 2014, and contributions for 2014 must be made by April 15, 2015. 2011 1040ez Age 70½ rule. 2011 1040ez   Contributions cannot be made to your traditional IRA for the year in which you reach age 70½ or for any later year. 2011 1040ez   You attain age 70½ on the date that is 6 calendar months after the 70th anniversary of your birth. 2011 1040ez If you were born on or before June 30, 1943, you cannot contribute for 2013 or any later year. 2011 1040ez Designating year for which contribution is made. 2011 1040ez   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. 2011 1040ez 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). 2011 1040ez Filing before a contribution is made. 2011 1040ez    You can file your return claiming a traditional IRA contribution before the contribution is actually made. 2011 1040ez Generally, the contribution must be made by the due date of your return, not including extensions. 2011 1040ez Contributions not required. 2011 1040ez   You do not have to contribute to your traditional IRA for every tax year, even if you can. 2011 1040ez 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 applicable) explained earlier under How Much Can Be Contributed . 2011 1040ez However, if you or your spouse was covered by an employer retirement plan, you may not be able to deduct this amount. 2011 1040ez See Limit if Covered by Employer Plan , later. 2011 1040ez You may be able to claim a credit for contributions to your traditional IRA. 2011 1040ez For more information, see chapter 4. 2011 1040ez Trustees' fees. 2011 1040ez   Trustees' administrative fees that are billed separately and paid in connection with your traditional IRA are not deductible as IRA contributions. 2011 1040ez However, they may be deductible as a miscellaneous itemized deduction on Schedule A (Form 1040). 2011 1040ez For information about miscellaneous itemized deductions, see Publication 529, Miscellaneous Deductions. 2011 1040ez Brokers' commissions. 2011 1040ez   These commissions are part of your IRA contribution and, as such, are deductible subject to the limits. 2011 1040ez Full deduction. 2011 1040ez   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 of your traditional IRAs of up to the lesser of: $5,500 ($6,500 if you are age 50 or older), or 100% of your compensation. 2011 1040ez   This limit is reduced by any contributions made to a 501(c)(18) plan on your behalf. 2011 1040ez Kay Bailey Hutchison Spousal IRA. 2011 1040ez   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: $5,500 ($6,500 if the spouse with the lower compensation is age 50 or older), or The total compensation includible in the gross income of both spouses for the year reduced by the following three amounts. 2011 1040ez The IRA deduction for the year of the spouse with the greater compensation. 2011 1040ez Any designated nondeductible contribution for the year made on behalf of the spouse with the greater compensation. 2011 1040ez Any contributions for the year to a Roth IRA on behalf of the spouse with the greater compensation. 2011 1040ez   This limit is reduced by any contributions to a section 501(c)(18) plan on behalf of the spouse with the lesser compensation. 2011 1040ez Note. 2011 1040ez 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. 2011 1040ez After a divorce or legal separation, you can deduct only the contributions to your own IRA. 2011 1040ez Your deductions are subject to the rules for single individuals. 2011 1040ez Covered by an employer retirement plan. 2011 1040ez   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. 2011 1040ez This is discussed later under Limit if Covered by Employer Plan . 2011 1040ez Limits on the amount you can deduct do not affect the amount that can be contributed. 2011 1040ez 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. 2011 1040ez The “Retirement Plan” box should be checked if you were covered. 2011 1040ez Reservists and volunteer firefighters should also see Situations in Which You Are Not Covered , later. 2011 1040ez If you are not certain whether you were covered by your employer's retirement plan, you should ask your employer. 2011 1040ez Federal judges. 2011 1040ez   For purposes of the IRA deduction, federal judges are covered by an employer plan. 2011 1040ez For Which Year(s) Are You Covered? Special rules apply to determine the tax years for which you are covered by an employer plan. 2011 1040ez These rules differ depending on whether the plan is a defined contribution plan or a defined benefit plan. 2011 1040ez Tax year. 2011 1040ez   Your tax year is the annual accounting period you use to keep records and report income and expenses on your income tax return. 2011 1040ez For almost all people, the tax year is the calendar year. 2011 1040ez Defined contribution plan. 2011 1040ez   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. 2011 1040ez However, also see Situations in Which You Are Not Covered , later. 2011 1040ez   A defined contribution plan is a plan that provides for a separate account for each person covered by the plan. 2011 1040ez In a defined contribution plan, the amount to be contributed to each participant's account is spelled out in the plan. 2011 1040ez The level of benefits actually provided to a participant depends on the total amount contributed to that participant's account and any earnings and losses on those contributions. 2011 1040ez Types of defined contribution plans include profit-sharing plans, stock bonus plans, and money purchase pension plans. 2011 1040ez Example. 2011 1040ez Company A has a money purchase pension plan. 2011 1040ez Its plan year is from July 1 to June 30. 2011 1040ez The plan provides that contributions must be allocated as of June 30. 2011 1040ez Bob, an employee, leaves Company A on December 31, 2012. 2011 1040ez The contribution for the plan year ending on June 30, 2013, is made February 15, 2014. 2011 1040ez Because an amount is contributed to Bob's account for the plan year, Bob is covered by the plan for his 2013 tax year. 2011 1040ez   A special rule applies to certain plans in which it is not possible to determine if an amount will be contributed to your account for a given plan year. 2011 1040ez If, for a plan year, no amounts have been allocated to your account that are attributable to employer contributions, employee contributions, or forfeitures, by the last day of the plan year, and contributions are discretionary for the plan year, you are not covered for the tax year in which the plan year ends. 2011 1040ez If, after the plan year ends, the employer makes a contribution for that plan year, you are covered for the tax year in which the contribution is made. 2011 1040ez Example. 2011 1040ez Mickey was covered by a profit-sharing plan and left the company on December 31, 2012. 2011 1040ez The plan year runs from July 1 to June 30. 2011 1040ez Under the terms of the plan, employer contributions do not have to be made, but if they are made, they are contributed to the plan before the due date for filing the company's tax return. 2011 1040ez Such contributions are allocated as of the last day of the plan year, and allocations are made to the accounts of individuals who have any service during the plan year. 2011 1040ez As of June 30, 2013, no contributions were made that were allocated to the June 30, 2013, plan year, and no forfeitures had been allocated within the plan year. 2011 1040ez In addition, as of that date, the company was not obligated to make a contribution for such plan year and it was impossible to determine whether or not a contribution would be made for the plan year. 2011 1040ez On December 31, 2013, the company decided to contribute to the plan for the plan year ending June 30, 2013. 2011 1040ez That contribution was made on February 15, 2014. 2011 1040ez Mickey is an active participant in the plan for his 2014 tax year but not for his 2013 tax year. 2011 1040ez No vested interest. 2011 1040ez   If an amount is allocated to your account for a plan year, you are covered by that plan even if you have no vested interest in (legal right to) the account. 2011 1040ez Defined benefit plan. 2011 1040ez   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. 2011 1040ez 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. 2011 1040ez   A defined benefit plan is any plan that is not a defined contribution plan. 2011 1040ez In a defined benefit plan, the level of benefits to be provided to each participant is spelled out in the plan. 2011 1040ez The plan administrator figures the amount needed to provide those benefits and those amounts are contributed to the plan. 2011 1040ez Defined benefit plans include pension plans and annuity plans. 2011 1040ez Example. 2011 1040ez Nick, an employee of Company B, is eligible to participate in Company B's defined benefit plan, which has a July 1 to June 30 plan year. 2011 1040ez Nick leaves Company B on December 31, 2012. 2011 1040ez Because Nick is eligible to participate in the plan for its year ending June 30, 2013, he is covered by the plan for his 2013 tax year. 2011 1040ez No vested interest. 2011 1040ez   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. 2011 1040ez Situations in Which You Are Not Covered Unless you are covered by another employer plan, you are not covered by an employer plan if you are in one of the situations described below. 2011 1040ez Social security or railroad retirement. 2011 1040ez   Coverage under social security or railroad retirement is not coverage under an employer retirement plan. 2011 1040ez Benefits from previous employer's plan. 2011 1040ez   If you receive retirement benefits from a previous employer's plan, you are not covered by that plan. 2011 1040ez Reservists. 2011 1040ez   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. 2011 1040ez You are not covered by the plan if both of the following conditions are met. 2011 1040ez 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. 2011 1040ez You did not serve more than 90 days on active duty during the year (not counting duty for training). 2011 1040ez Volunteer firefighters. 2011 1040ez   If the only reason you participate in a plan is because you are a volunteer firefighter, you may not be covered by the plan. 2011 1040ez You are not covered by the plan if both of the following conditions are met. 2011 1040ez 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. 2011 1040ez Your accrued retirement benefits at the beginning of the year will not provide more than $1,800 per year at retirement. 2011 1040ez Limit if Covered by Employer Plan As discussed earlier, the deduction you can take for contributions made to your traditional IRA depends on whether you or your spouse was covered for any part of the year by an employer retirement plan. 2011 1040ez Your deduction is also affected by how much income you had and by your filing status. 2011 1040ez Your deduction may also be affected by social security benefits you received. 2011 1040ez Reduced or no deduction. 2011 1040ez   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. 2011 1040ez   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. 2011 1040ez These amounts vary depending on your filing status. 2011 1040ez   To determine if your deduction is subject to the phaseout, you must determine your modified adjusted gross income (AGI) and your filing status, as explained later under Deduction Phaseout . 2011 1040ez Once you have determined your modified AGI and your filing status, you can use Table 1-2 or Table 1-3 to determine if the phaseout applies. 2011 1040ez Social Security Recipients Instead of using Table 1-2 or Table 1-3 and Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013, later, complete the worksheets in Appendix B of this publication if, for the year, all of the following apply. 2011 1040ez You received social security benefits. 2011 1040ez You received taxable compensation. 2011 1040ez Contributions were made to your traditional IRA. 2011 1040ez You or your spouse was covered by an employer retirement plan. 2011 1040ez Use the worksheets in Appendix B to figure your IRA deduction, your nondeductible contribution, and the taxable portion, if any, of your social security benefits. 2011 1040ez Appendix B includes an example with filled-in worksheets to assist you. 2011 1040ez Table 1-2. 2011 1040ez Effect of Modified AGI1 on Deduction if You Are Covered by a 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. 2011 1040ez IF your filing status is . 2011 1040ez . 2011 1040ez . 2011 1040ez AND your modified adjusted gross income (modified AGI) is . 2011 1040ez . 2011 1040ez . 2011 1040ez THEN you can take . 2011 1040ez . 2011 1040ez . 2011 1040ez single or head of household $59,000 or less a full deduction. 2011 1040ez more than $59,000 but less than $69,000 a partial deduction. 2011 1040ez $69,000 or more no deduction. 2011 1040ez married filing jointly or  qualifying widow(er) $95,000 or less a full deduction. 2011 1040ez more than $95,000 but less than $115,000 a partial deduction. 2011 1040ez $115,000 or more no deduction. 2011 1040ez married filing separately2 less than $10,000 a partial deduction. 2011 1040ez $10,000 or more no deduction. 2011 1040ez 1 Modified AGI (adjusted gross income). 2011 1040ez See Modified adjusted gross income (AGI) , later. 2011 1040ez  2 If 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” filing status). 2011 1040ez Table 1-3. 2011 1040ez Effect of Modified AGI1 on Deduction if You Are NOT Covered by a 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. 2011 1040ez IF your filing status is . 2011 1040ez . 2011 1040ez . 2011 1040ez AND your modified adjusted gross income (modified AGI) is . 2011 1040ez . 2011 1040ez . 2011 1040ez THEN you can take . 2011 1040ez . 2011 1040ez . 2011 1040ez single, head of household, or qualifying widow(er) any amount a full deduction. 2011 1040ez married filing jointly or separately with a spouse who is not covered by a plan at work any amount a full deduction. 2011 1040ez married filing jointly with a spouse who is covered by a plan at work $178,000 or less a full deduction. 2011 1040ez more than $178,000 but less than $188,000 a partial deduction. 2011 1040ez $188,000 or more no deduction. 2011 1040ez married filing separately with a spouse who is covered by a plan at work2 less than $10,000 a partial deduction. 2011 1040ez $10,000 or more no deduction. 2011 1040ez 1 Modified AGI (adjusted gross income). 2011 1040ez See Modified adjusted gross income (AGI) , later. 2011 1040ez  2 You are entitled to the full deduction if you did not live with your spouse at any time during the year. 2011 1040ez For 2014, if you are not covered by a retirement plan at work and you are married filing jointly with a spouse who is covered by a plan at work, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. 2011 1040ez If your AGI is $191,000 or more, you cannot take a deduction for a contribution to a traditional IRA. 2011 1040ez Deduction Phaseout The amount of any reduction in the limit on your IRA deduction (phaseout) depends on whether you or your spouse was covered by an employer retirement plan. 2011 1040ez Covered by a retirement plan. 2011 1040ez   If you are 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 1-2. 2011 1040ez For 2014, if you are covered by a retirement plan at work, your IRA deduction will not be reduced (phased out) unless your modified AGI is: More than $60,000 but less than $70,000 for a single individual (or head of household), More than $96,000 but less than $116,000 for a married couple filing a joint return (or a qualifying widow(er)), or Less than $10,000 for a married individual filing a separate return. 2011 1040ez If your spouse is covered. 2011 1040ez   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 1-3. 2011 1040ez Filing status. 2011 1040ez   Your filing status depends primarily on your marital status. 2011 1040ez 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. 2011 1040ez If you need more information on filing status, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 2011 1040ez Lived apart from spouse. 2011 1040ez   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. 2011 1040ez Modified adjusted gross income (AGI). 2011 1040ez   You can use Worksheet 1-1 to figure your modified AGI. 2011 1040ez If you made contributions to your IRA for 2013 and received a distribution from your IRA in 2013, see Both contributions for 2013 and distributions in 2013 , later. 2011 1040ez    Do not assume that your modified AGI is the same as your compensation. 2011 1040ez Your modified AGI may include income in addition to your compensation (discussed earlier) such as interest, dividends, and income from IRA distributions. 2011 1040ez Form 1040. 2011 1040ez   If you file Form 1040, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. 2011 1040ez IRA deduction. 2011 1040ez Student loan interest deduction. 2011 1040ez Tuition and fees deduction. 2011 1040ez Domestic production activities deduction. 2011 1040ez Foreign earned income exclusion. 2011 1040ez Foreign housing exclusion or deduction. 2011 1040ez Exclusion of qualified savings bond interest shown on Form 8815. 2011 1040ez Exclusion of employer-provided adoption benefits shown on Form 8839. 2011 1040ez This is your modified AGI. 2011 1040ez Form 1040A. 2011 1040ez   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. 2011 1040ez IRA deduction. 2011 1040ez Student loan interest deduction. 2011 1040ez Tuition and fees deduction. 2011 1040ez Exclusion of qualified savings bond interest shown on Form 8815. 2011 1040ez This is your modified AGI. 2011 1040ez Form 1040NR. 2011 1040ez   If you file Form 1040NR, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. 2011 1040ez IRA deduction. 2011 1040ez Student loan interest deduction. 2011 1040ez Domestic production activities deduction. 2011 1040ez Exclusion of qualified savings bond interest shown on Form 8815. 2011 1040ez Exclusion of employer-provided adoption benefits shown on Form 8839. 2011 1040ez This is your modified AGI. 2011 1040ez Income from IRA distributions. 2011 1040ez   If you received distributions in 2013 from one or more traditional IRAs and your traditional IRAs include only deductible contributions, the distributions are fully taxable and are included in your modified AGI. 2011 1040ez Both contributions for 2013 and distributions in 2013. 2011 1040ez   If all three of the following apply, any IRA distributions you received in 2013 may be partly tax free and partly taxable. 2011 1040ez You received distributions in 2013 from one or more traditional IRAs, You made contributions to a traditional IRA for 2013, and Some of those contributions may be nondeductible contributions. 2011 1040ez (See Nondeductible Contributions and Worksheet 1-2, later. 2011 1040ez ) If this is your situation, you must figure the taxable part of the traditional IRA distribution before you can figure your modified AGI. 2011 1040ez To do this, you can use Worksheet 1-5, later. 2011 1040ez   If at least one of the above does not apply, figure your modified AGI using Worksheet 1-1, later. 2011 1040ez How To Figure Your Reduced IRA Deduction If you or your spouse is covered by an employer retirement plan and you did not receive any social security benefits, you can figure your reduced IRA deduction by using Worksheet 1-2. 2011 1040ez Figuring Your Reduced IRA Deduction for 2013. 2011 1040ez The Instructions for Form 1040, Form 1040A, and Form 1040NR include similar worksheets that you can use instead of the worksheet in this publication. 2011 1040ez If you or your spouse is covered by an employer retirement plan, and you received any social security benefits, see Social Security Recipients , earlier. 2011 1040ez Note. 2011 1040ez If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. 2011 1040ez Worksheet 1-1. 2011 1040ez Figuring Your Modified AGI Use this worksheet to figure your modified AGI for traditional IRA purposes. 2011 1040ez 1. 2011 1040ez Enter your adjusted gross income (AGI) from Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37, figured without taking into account the amount from Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32 1. 2011 1040ez   2. 2011 1040ez Enter any student loan interest deduction from Form 1040, line 33; Form 1040A, line 18; or Form 1040NR, line 33 2. 2011 1040ez   3. 2011 1040ez Enter any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19 3. 2011 1040ez   4. 2011 1040ez Enter any domestic production activities deduction from Form 1040, line 35, or Form 1040NR, line 34 4. 2011 1040ez   5. 2011 1040ez Enter any foreign earned income exclusion and/or housing exclusion from Form 2555, line 45, or Form 2555-EZ, line 18 5. 2011 1040ez   6. 2011 1040ez Enter any foreign housing deduction from Form 2555, line 50 6. 2011 1040ez   7. 2011 1040ez Enter any excludable savings bond interest from Form 8815, line 14 7. 2011 1040ez   8. 2011 1040ez Enter any excluded employer-provided adoption benefits from Form 8839, line 28 8. 2011 1040ez   9. 2011 1040ez Add lines 1 through 8. 2011 1040ez This is your Modified AGI for traditional IRA purposes 9. 2011 1040ez   Reporting Deductible Contributions If you file Form 1040, enter your IRA deduction on line 32 of that form. 2011 1040ez If you file Form 1040A, enter your IRA deduction on line 17 of that form. 2011 1040ez If you file Form 1040NR, enter your IRA deduction on line 32 of that form. 2011 1040ez You cannot deduct IRA contributions on Form 1040EZ or Form 1040NR-EZ. 2011 1040ez Self-employed. 2011 1040ez   If you are self-employed (a sole proprietor or partner) and have a SIMPLE IRA, enter your deduction for allowable plan contributions on Form 1040, line 28. 2011 1040ez If you file Form 1040NR, enter your deduction on line 28 of that form. 2011 1040ez Nondeductible Contributions Although your deduction for IRA contributions may be reduced or eliminated, contributions can be made to your IRA of up to the general limit or, if it applies, the Kay Bailey Hutchison Spousal IRA limit. 2011 1040ez The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. 2011 1040ez Example. 2011 1040ez Tony is 29 years old and single. 2011 1040ez In 2013, he was covered by a retirement plan at work. 2011 1040ez His salary is $62,000. 2011 1040ez His modified AGI is $70,000. 2011 1040ez Tony makes a $5,500 IRA contribution for 2013. 2011 1040ez Because he was covered by a retirement plan and his modified AGI is above $69,000, he cannot deduct his $5,500 IRA contribution. 2011 1040ez He must designate this contribution as a nondeductible contribution by reporting it on Form 8606. 2011 1040ez Repayment of reservist distributions. 2011 1040ez   Nondeductible contributions may include repayments of qualified reservist distributions. 2011 1040ez For more information, see Qualified reservist repayments under How Much Can Be Contributed, earlier. 2011 1040ez Form 8606. 2011 1040ez   To designate contributions as nondeductible, you must file Form 8606. 2011 1040ez (See the filled-in Forms 8606 in this chapter. 2011 1040ez )   You do not have to designate a contribution as nondeductible until you file your tax return. 2011 1040ez When you file, you can even designate otherwise deductible contributions as nondeductible contributions. 2011 1040ez   You must file Form 8606 to report nondeductible contributions even if you do not have to file a tax return for the year. 2011 1040ez    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. 2011 1040ez In those situations, a Form 8606 is completed for the year you take a distribution from that IRA. 2011 1040ez See Form 8606 under Distributions Fully or Partly Taxable, later. 2011 1040ez Failure to report nondeductible contributions. 2011 1040ez   If you do not report nondeductible contributions, all of the contributions to your traditional IRA will be treated like deductible contributions when withdrawn. 2011 1040ez All distributions from your IRA will be taxed unless you can show, with satisfactory evidence, that nondeductible contributions were made. 2011 1040ez Penalty for overstatement. 2011 1040ez   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. 2011 1040ez Penalty for failure to file Form 8606. 2011 1040ez   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. 2011 1040ez Tax on earnings on nondeductible contributions. 2011 1040ez   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. 2011 1040ez Cost basis. 2011 1040ez   You will have a cost basis in your traditional IRA if you made any nondeductible contributions. 2011 1040ez Your cost basis is the sum of the nondeductible contributions to your IRA minus any withdrawals or distributions of nondeductible contributions. 2011 1040ez    Commonly, distributions from your traditional IRAs will include both taxable and nontaxable (cost basis) amounts. 2011 1040ez See Are Distributions Taxable, later, for more information. 2011 1040ez Recordkeeping. 2011 1040ez There is a recordkeeping worksheet, Appendix A. 2011 1040ez Summary Record of Traditional IRA(s) for 2013 , that you can use to keep a record of deductible and nondeductible IRA contributions. 2011 1040ez Examples — Worksheet for Reduced IRA Deduction for 2013 The following examples illustrate the use of Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013. 2011 1040ez Example 1. 2011 1040ez For 2013, Tom and Betty file a joint return on Form 1040. 2011 1040ez They are both 39 years old. 2011 1040ez They are both employed and Tom is covered by his employer's retirement plan. 2011 1040ez Tom's salary is $59,000 and Betty's is $32,555. 2011 1040ez They each have a traditional IRA and their combined modified AGI, which includes $5,000 interest and dividend income, is $96,555. 2011 1040ez Because their modified AGI is between $95,000 and $115,000 and Tom is covered by an employer plan, Tom is subject to the deduction phaseout discussed earlier under Limit if Covered by Employer Plan . 2011 1040ez For 2013, Tom contributed $5,500 to his IRA and Betty contributed $5,500 to hers. 2011 1040ez Even though they file a joint return, they must use separate worksheets to figure the IRA deduction for each of them. 2011 1040ez Tom can take a deduction of only $5,080. 2011 1040ez He can choose to treat the $5,080 as either deductible or nondeductible contributions. 2011 1040ez He can either leave the $420 ($5,500 − $5,080) of nondeductible contributions in his IRA or withdraw them by April 15, 2014. 2011 1040ez He decides to treat the $5,080 as deductible contributions and leave the $420 of nondeductible contributions in his IRA. 2011 1040ez Using Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013, Tom figures his deductible and nondeductible amounts as shown on Worksheet 1-2. 2011 1040ez Figuring Your Reduced IRA Deduction for 2013—Example 1 Illustrated. 2011 1040ez Betty figures her IRA deduction as follows. 2011 1040ez Betty can treat all or part of her contributions as either deductible or nondeductible. 2011 1040ez This is because her $5,500 contribution for 2013 is not subject to the deduction phaseout discussed earlier under Limit if Covered by Employer Plan . 2011 1040ez She does not need to use Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013, because their modified AGI is not within the phaseout range that applies. 2011 1040ez Betty decides to treat her $5,500 IRA contributions as deductible. 2011 1040ez The IRA deductions of $5,080 and $5,500 on the joint return for Tom and Betty total $10,580. 2011 1040ez Example 2. 2011 1040ez For 2013, Ed and Sue file a joint return on Form 1040. 2011 1040ez They are both 39 years old. 2011 1040ez Ed is covered by his employer's retirement plan. 2011 1040ez Ed's salary is $45,000. 2011 1040ez Sue had no compensation for the year and did not contribute to an IRA. 2011 1040ez Sue is not covered by an employer plan. 2011 1040ez Ed contributed $5,500 to his traditional IRA and $5,500 to a traditional IRA for Sue (a Kay Bailey Hutchison Spousal IRA). 2011 1040ez Their combined modified AGI, which includes $2,000 interest and dividend income and a large capital gain from the sale of stock, is $180,555. 2011 1040ez Because the combined modified AGI is $115,000 or more, Ed cannot deduct any of the contribution to his traditional IRA. 2011 1040ez He can either leave the $5,500 of nondeductible contributions in his IRA or withdraw them by April 15, 2014. 2011 1040ez Sue figures her IRA deduction as shown on Worksheet 1-2. 2011 1040ez Figuring Your Reduced IRA Deduction for 2013—Example 2 Illustrated. 2011 1040ez Worksheet 1-2. 2011 1040ez Figuring Your Reduced IRA Deduction for 2013 (Use only if you or your spouse is covered by an employer plan and your modified AGI falls between the two amounts shown below for your coverage situation and filing status. 2011 1040ez ) Note. 2011 1040ez If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. 2011 1040ez IF you . 2011 1040ez . 2011 1040ez . 2011 1040ez AND your  filing status is . 2011 1040ez . 2011 1040ez . 2011 1040ez AND your modified AGI is over . 2011 1040ez . 2011 1040ez . 2011 1040ez THEN enter on  line 1 below . 2011 1040ez . 2011 1040ez . 2011 1040ez       are covered by an employer plan single or head of household $59,000 $69,000     married filing jointly or qualifying widow(er) $95,000 $115,000     married filing separately $0 $10,000     are not covered by an employer plan, but your spouse is covered married filing jointly $178,000 $188,000     married filing separately $0 $10,000     1. 2011 1040ez Enter applicable amount from table above 1. 2011 1040ez   2. 2011 1040ez Enter your modified AGI (that of both spouses, if married filing jointly) 2. 2011 1040ez     Note. 2011 1040ez If line 2 is equal to or more than the amount on line 1, stop here. 2011 1040ez  Your IRA contributions are not deductible. 2011 1040ez See Nondeductible Contributions , earlier. 2011 1040ez     3. 2011 1040ez Subtract line 2 from line 1. 2011 1040ez If line 3 is $10,000 or more ($20,000 or more if married filing jointly or qualifying widow(er) and you are covered by an employer plan), stop here. 2011 1040ez You can take a full IRA deduction for contributions of up to $5,500 ($6,500 if you are age 50 or older) or 100% of your (and if married filing jointly, your spouse's) compensation, whichever is less 3. 2011 1040ez   4. 2011 1040ez Multiply line 3 by the percentage below that applies to you. 2011 1040ez If the result is not a multiple of $10, round it to the next highest multiple of $10. 2011 1040ez (For example, $611. 2011 1040ez 40 is rounded to $620. 2011 1040ez ) However, if the result is less than $200, enter $200. 2011 1040ez         Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2011 1040ez 5% (. 2011 1040ez 275) (by 32. 2011 1040ez 5% (. 2011 1040ez 325) if you are age 50 or older). 2011 1040ez All others, multiply line 3 by 55% (. 2011 1040ez 55) (by 65% (. 2011 1040ez 65) if you are age 50 or older). 2011 1040ez 4. 2011 1040ez   5. 2011 1040ez Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). 2011 1040ez If you are filing a joint return and your compensation is less than your spouse's, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year. 2011 1040ez If you file Form 1040 or Form 1040NR, do not reduce your compensation by any losses from self-employment 5. 2011 1040ez   6. 2011 1040ez Enter contributions made, or to be made, to your IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older). 2011 1040ez If contributions are more than $5,500 ($6,500 if you are age 50 or older), see Excess Contributions , later. 2011 1040ez 6. 2011 1040ez   7. 2011 1040ez IRA deduction. 2011 1040ez Compare lines 4, 5, and 6. 2011 1040ez Enter the smallest amount (or a smaller amount if you choose) here and on the Form 1040, 1040A, or 1040NR line for your IRA, whichever applies. 2011 1040ez If line 6 is more than line 7 and you want to make a nondeductible contribution, go to line 8 7. 2011 1040ez   8. 2011 1040ez Nondeductible contribution. 2011 1040ez Subtract line 7 from line 5 or 6, whichever is smaller. 2011 1040ez  Enter the result here and on line 1 of your Form 8606 8. 2011 1040ez   Worksheet 1-2. 2011 1040ez Figuring Your Reduced IRA Deduction for 2013—Example 1 Illustrated (Use only if you or your spouse is covered by an employer plan and your modified AGI falls between the two amounts shown below for your coverage situation and filing status. 2011 1040ez ) Note. 2011 1040ez If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. 2011 1040ez IF you . 2011 1040ez . 2011 1040ez . 2011 1040ez AND your  filing status is . 2011 1040ez . 2011 1040ez . 2011 1040ez AND your modified AGI is over . 2011 1040ez . 2011 1040ez . 2011 1040ez THEN enter on  line 1 below . 2011 1040ez . 2011 1040ez . 2011 1040ez       are covered by an employer plan single or head of household $59,000 $69,000     married filing jointly or qualifying widow(er) $95,000 $115,000     married filing separately $0 $10,000     are not covered by an employer plan, but your spouse is covered married filing jointly $178,000 $188,000     married filing separately $0 $10,000     1. 2011 1040ez Enter applicable amount from table above 1. 2011 1040ez 115,000 2. 2011 1040ez Enter your modified AGI (that of both spouses, if married filing jointly) 2. 2011 1040ez 96,555   Note. 2011 1040ez If line 2 is equal to or more than the amount on line 1, stop here. 2011 1040ez  Your IRA contributions are not deductible. 2011 1040ez See Nondeductible Contributions , earlier. 2011 1040ez     3. 2011 1040ez Subtract line 2 from line 1. 2011 1040ez If line 3 is $10,000 or more ($20,000 or more if married filing jointly or qualifying widow(er) and you are covered by an employer plan), stop here. 2011 1040ez You can take a full IRA deduction for contributions of up to $5,500 ($6,500 if you are age 50 or older) or 100% of your (and if married filing jointly, your spouse's) compensation, whichever is less 3. 2011 1040ez 18,445 4. 2011 1040ez Multiply line 3 by the percentage below that applies to you. 2011 1040ez If the result is not a multiple of $10, round it to the next highest multiple of $10. 2011 1040ez (For example, $611. 2011 1040ez 40 is rounded to $620. 2011 1040ez ) However, if the result is less than $200, enter $200. 2011 1040ez         Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2011 1040ez 5% (. 2011 1040ez 275) (by 32. 2011 1040ez 5% (. 2011 1040ez 325) if you are age 50 or older). 2011 1040ez All others, multiply line 3 by 55% (. 2011 1040ez 55) (by 65% (. 2011 1040ez 65) if you are age 50 or older). 2011 1040ez 4. 2011 1040ez 5,080 5. 2011 1040ez Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). 2011 1040ez If you are filing a joint return and your compensation is less than your spouse's, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year. 2011 1040ez If you file Form 1040 or Form 1040NR, do not reduce your compensation by any losses from self-employment 5. 2011 1040ez 59,000 6. 2011 1040ez Enter contributions made, or to be made, to your IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older). 2011 1040ez If contributions are more than $5,500 ($6,500 if you are age 50 or older), see Excess Contributions , later. 2011 1040ez 6. 2011 1040ez 5,500 7. 2011 1040ez IRA deduction. 2011 1040ez Compare lines 4, 5, and 6. 2011 1040ez Enter the smallest amount (or a smaller amount if you choose) here and on the Form 1040, 1040A, or 1040NR line for your IRA, whichever applies. 2011 1040ez If line 6 is more than line 7 and you want to make a nondeductible contribution, go to line 8 7. 2011 1040ez 5,080 8. 2011 1040ez Nondeductible contribution. 2011 1040ez Subtract line 7 from line 5 or 6, whichever is smaller. 2011 1040ez  Enter the result here and on line 1 of your Form 8606 8. 2011 1040ez 420 Worksheet 1-2. 2011 1040ez Figuring Your Reduced IRA Deduction for 2013—Example 2 Illustrated (Use only if you or your spouse is covered by an employer plan and your modified AGI falls between the two amounts shown below for your coverage situation and filing status. 2011 1040ez ) Note. 2011 1040ez If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. 2011 1040ez IF you . 2011 1040ez . 2011 1040ez . 2011 1040ez AND your  filing status is . 2011 1040ez . 2011 1040ez . 2011 1040ez AND your modified AGI is over . 2011 1040ez . 2011 1040ez . 2011 1040ez THEN enter on  line 1 below . 2011 1040ez . 2011 1040ez . 2011 1040ez       are covered by an employer plan single or head of household $59,000 $69,000     married filing jointly or qualifying widow(er) $95,000 $115,000     married filing separately $0 $10,000     are not covered by an employer plan, but your spouse is covered married filing jointly $178,000 $188,000     married filing separately $0 $10,000     1. 2011 1040ez Enter applicable amount from table above 1. 2011 1040ez 188,000 2. 2011 1040ez Enter your modified AGI (that of both spouses, if married filing jointly) 2. 2011 1040ez 180,555   Note. 2011 1040ez If line 2 is equal to or more than the amount on line 1, stop here. 2011 1040ez  Your IRA contributions are not deductible. 2011 1040ez See Nondeductible Contributions , earlier. 2011 1040ez     3. 2011 1040ez Subtract line 2 from line 1. 2011 1040ez If line 3 is $10,000 or more ($20,000 or more if married filing jointly or qualifying widow(er) and you are covered by an employer plan), stop here. 2011 1040ez You can take a full IRA deduction for contributions of up to $5,500 ($6,500 if you are age 50 or older) or 100% of your (and if married filing jointly, your spouse's) compensation, whichever is less 3. 2011 1040ez 7,445 4. 2011 1040ez Multiply line 3 by the percentage below that applies to you. 2011 1040ez If the result is not a multiple of $10, round it to the next highest multiple of $10. 2011 1040ez (For example, $611. 2011 1040ez 40 is rounded to $620. 2011 1040ez ) However, if the result is less than $200, enter $200. 2011 1040ez         Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2011 1040ez 5% (. 2011 1040ez 275) (by 32. 2011 1040ez 5% (. 2011 1040ez 325) if you are age 50 or older). 2011 1040ez All others, multiply line 3 by 55% (. 2011 1040ez 55) (by 65% (. 2011 1040ez 65) if you are age 50 or older). 2011 1040ez 4. 2011 1040ez 4,100 5. 2011 1040ez Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). 2011 1040ez If you are filing a joint return and your compensation is less than your spouse's, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year. 2011 1040ez If you file Form 1040 or Form 1040NR, do not reduce your compensation by any losses from self-employment 5. 2011 1040ez 39,500 6. 2011 1040ez Enter contributions made, or to be made, to your IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older). 2011 1040ez If contributions are more than $5,500 ($6,500 if you are age 50 or older), see Excess Contributions , later. 2011 1040ez 6. 2011 1040ez 5,500 7. 2011 1040ez IRA deduction. 2011 1040ez Compare lines 4, 5, and 6. 2011 1040ez Enter the smallest amount (or a smaller amount if you choose) here and on the Form 1040, 1040A, or 1040NR line for your IRA, whichever applies. 2011 1040ez If line 6 is more than line 7 and you want to make a nondeductible contribution, go to line 8 7. 2011 1040ez 4,100 8. 2011 1040ez Nondeductible contribution. 2011 1040ez Subtract line 7 from line 5 or 6, whichever is smaller. 2011 1040ez  Enter the result here and on line 1 of your Form 8606 8. 2011 1040ez 1,400 What if You Inherit an IRA? If you inherit a traditional IRA, you are called a beneficiary. 2011 1040ez A beneficiary can be any person or entity the owner chooses to receive the benefits of the IRA after he or she dies. 2011 1040ez Beneficiaries of a traditional IRA must include in their gross income any taxable distributions they receive. 2011 1040ez Inherited from spouse. 2011 1040ez   If you inherit a traditional IRA from your spouse, you generally have the following three choices. 2011 1040ez You can: Treat it as your own IRA by designating yourself as the account owner. 2011 1040ez 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 (s
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Mobile App Gallery API Documentation

About the API

The USA.gov Mobile Apps Gallery and GobiernoUSA.gov Aplicaciones (apps) móviles feature mobile apps and websites from government agencies on a variety of platforms in English and Spanish.

The Mobile App Gallery API can be used to retrieve information about all of the apps in the galleries.

If you are using the Mobile App Gallery API and have feedback or want to tell us about your product, please e-mail us.

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Accessing the API

Our Mobile App Gallery API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://apps.usa.gov/apps-gallery/api/. Append the API call you'd like to make to this URL.

There are 4 URLs available to query against.

Query Examples

Error Handling

  • HTTP Code 500 = internal server error
  • HTTP Code 200 = results found
  • HTTP Code 404 = query error

JSONP

API Data Model

The following fields are associated with mobile apps. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - Unique Sytem Id of the app.
  • Name – The name of the app.
  • Organization – The agency or organization for the app.
  • Friendly_URL – The URL to the app on the USA.gov or GobiernoUSA.gov App Gallery.
  • Short_Description – A short description of the app.
  • Long_Description – A long description of the app. Please note that the long description may include HTML coding.
  • Language – Whether the app is in English or Spanish.
  • Icon – The path to the icon for the app.
  • Agency - Agency associated with the app as an array.
  • Version_Details - List of version avaiable for the app as an array.

Additionally, each Version Detail secion includes following sub-data elements.

  • Version_Number - This version's number,
  • Published - The date this version of the app was published.
  • Description - Description of this version, should be similar to the registration's long description,
  • Store_Url -The URL to download or access the app.
  • Whats_New - Description of changes or features distinct to this version.
  • Platform - Operating System this version is available for.
  • Device - List of device types this version is available for as an array.
  • Rating - Average rating of this version.
  • Rating_Count - Number of ratings given.
  • Screenshot - List of url paths to screenshots of the app as an array.
  • Video - List of url paths to videos of the app as an array.
  • Language - Whether this version is in English or Spanish.

Results

All results are in json format.

No Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?Name=NotFound",
            "count":  0,
            "offset": null
        },
        "results": []
    }

Good Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    }

JSONP Results

fname({
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3&_callback=fname",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    });

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Terms of Service

By using this data, you agree to the Terms of Service.

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The 2011 1040ez

2011 1040ez Index A Adopted child, Adopted child. 2011 1040ez Adoption taxpayer identification number (ATIN), Married child. 2011 1040ez Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. 2011 1040ez , Military personnel stationed outside the United States. 2011 1040ez , Temporary absences. 2011 1040ez , Joint Return Test, Military personnel stationed outside the United States. 2011 1040ez , Nontaxable combat pay. 2011 1040ez Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. 2011 1040ez Basic Allowance for Subsistence (BAS), Nontaxable military pay. 2011 1040ez C Child Adopted child, Adopted child. 2011 1040ez Birth or death of, Birth or death of child. 2011 1040ez Foster child, Relationship Test, Foster child. 2011 1040ez , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. 2011 1040ez Married child, Married child. 2011 1040ez Child support, Income That Is Not Earned Income Clergy, Clergy. 2011 1040ez Combat zone pay, Nontaxable combat pay. 2011 1040ez Community property, Community property. 2011 1040ez , Community property. 2011 1040ez D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). 2011 1040ez Domestic partner, Nevada, Washington, and California domestic partners. 2011 1040ez E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. 2011 1040ez , Military personnel stationed outside the United States. 2011 1040ez F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). 2011 1040ez , No SSN. 2011 1040ez , Form 1040. 2011 1040ez 1040A, Adjusted gross income (AGI). 2011 1040ez , No SSN. 2011 1040ez , Form 1040A. 2011 1040ez 1040EZ, Adjusted gross income (AGI). 2011 1040ez , No SSN. 2011 1040ez , Form 1040EZ. 2011 1040ez 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. 2011 1040ez 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. 2011 1040ez , Approved Form 4361 or Form 4029, Form 4029. 2011 1040ez 4361, Minister's housing. 2011 1040ez , Approved Form 4361 or Form 4029, Form 4361. 2011 1040ez 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. 2011 1040ez 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. 2011 1040ez , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. 2011 1040ez , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. 2011 1040ez H Head of household, Community property. 2011 1040ez , Spouse did not live with you. 2011 1040ez , Community property. 2011 1040ez , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). 2011 1040ez Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. 2011 1040ez , Homeless shelter. 2011 1040ez I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. 2011 1040ez , Married child. 2011 1040ez Inmate, Earnings while an inmate. 2011 1040ez , Figuring earned income. 2011 1040ez Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. 2011 1040ez M Married child, Married child. 2011 1040ez Married filing a joint return, Rule 4—You Must Be a U. 2011 1040ez S. 2011 1040ez Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. 2011 1040ez Military Combat pay, Nontaxable military pay. 2011 1040ez Nontaxable pay, Nontaxable military pay. 2011 1040ez Outside U. 2011 1040ez S. 2011 1040ez , Military personnel stationed outside the United States. 2011 1040ez Minister, Net earnings from self-employment. 2011 1040ez , Minister's housing. 2011 1040ez , Church employees. 2011 1040ez N Net earnings, self-employment, Net earnings from self-employment. 2011 1040ez Nonresident alien, Rule 4—You Must Be a U. 2011 1040ez S. 2011 1040ez Citizen or Resident Alien All Year, Step 1. 2011 1040ez O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. 2011 1040ez , Examples. 2011 1040ez , Special rule for divorced or separated parents (or parents who live apart). 2011 1040ez Passive activity, Worksheet 1. 2011 1040ez Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. 2011 1040ez Prisoner, Figuring earned income. 2011 1040ez Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. 2011 1040ez Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. 2011 1040ez Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. 2011 1040ez , Earned Income Schedules: C, EIC Worksheet A. 2011 1040ez , EIC Worksheet B. 2011 1040ez C-EZ, EIC Worksheet A. 2011 1040ez , EIC Worksheet B. 2011 1040ez EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. 2011 1040ez , Figuring earned income. 2011 1040ez , Nontaxable combat pay. 2011 1040ez , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. 2011 1040ez , Schedule EIC SE, Figuring earned income. 2011 1040ez , Clergy. 2011 1040ez , Church employees. 2011 1040ez , EIC Worksheet A. 2011 1040ez , EIC Worksheet B. 2011 1040ez , Net earnings from self-employment $400 or more. 2011 1040ez , When to use the optional methods of figuring net earnings. 2011 1040ez , When both spouses have self-employment income. 2011 1040ez School, School defined. 2011 1040ez Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. 2011 1040ez , EIC Worksheet B. 2011 1040ez Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. 2011 1040ez Separated parents, special rule, Married child. 2011 1040ez Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. 2011 1040ez , No SSN. 2011 1040ez , Getting an SSN. 2011 1040ez , Married child. 2011 1040ez , Exception for math or clerical errors. 2011 1040ez Statutory employee, Statutory employee. 2011 1040ez , Figuring earned income. 2011 1040ez , EIC Worksheet A. 2011 1040ez , Statutory employees. 2011 1040ez Strike benefits, Strike benefits. 2011 1040ez Student, Student defined. 2011 1040ez T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. 2011 1040ez Individual taxpayer identification number (ITIN), Other taxpayer identification number. 2011 1040ez Social security number (SSN), Other taxpayer identification number. 2011 1040ez Tiebreaker rules, Tiebreaker rules. 2011 1040ez Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. 2011 1040ez , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. 2011 1040ez V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. 2011 1040ez , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. 2011 1040ez Worksheet 1, Worksheet 1. 2011 1040ez Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. 2011 1040ez Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications