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2014 1040ez Form

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2014 1040ez Form

2014 1040ez form Publication 559 - Introductory Material Table of Contents Future Developments Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments affecting Publication 559, such as legislation enacted after we release it, go to www. 2014 1040ez form irs. 2014 1040ez form gov/pub559. 2014 1040ez form Reminders Throughout this publication, section references are to the Internal Revenue Code unless otherwise noted. 2014 1040ez form Consistent treatment of estate and trust items. 2014 1040ez form  Beneficiaries must generally treat estate items the same way on their individual returns as they are treated on the estate's return. 2014 1040ez form Photographs of missing children. 2014 1040ez form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2014 1040ez form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2014 1040ez 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. 2014 1040ez form Introduction This publication is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). 2014 1040ez form It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent. 2014 1040ez form A comprehensive example of the decedent's final tax return, Form 1040, and estate's income tax return, Form 1041, are included in this publication. 2014 1040ez form The publication also explains how much money or property a taxpayer can give away during their lifetime or leave to their heirs at their death before any tax will be owed. 2014 1040ez form A discussion of Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is included. 2014 1040ez form Also included in this publication are the following items: A checklist of the forms you may need and their due dates. 2014 1040ez form A worksheet to reconcile amounts reported in the decedent's name on information returns including Forms W-2, 1099-INT, 1099-DIV, etc. 2014 1040ez form The worksheet will help you correctly determine the income to report on the decedent's final return and on the return for either the estate or a beneficiary. 2014 1040ez form Comments and suggestions. 2014 1040ez form   We welcome your comments about this publication and your suggestions for future editions. 2014 1040ez form   You can send us comments from http://www. 2014 1040ez form irs. 2014 1040ez form gov/formspubs. 2014 1040ez form Click on “More Information” and then on “Give us Feedback. 2014 1040ez form ” Or you can also send your comments to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. 2014 1040ez form NW, IR-6526, Washington, DC 20224. 2014 1040ez form Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Form (and Instructions) SS-4 Application for Employer Identification Number 56 Notice Concerning Fiduciary Relationship 1040 U. 2014 1040ez form S. 2014 1040ez form Individual Income Tax Return 1041 U. 2014 1040ez form S. 2014 1040ez form Income Tax Return for Estates and Trusts 706 United States Estate (and Generation-Skipping Transfer) Tax Return 709 United States Gift (and Generation-Skipping Transfer) Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer  See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2014 1040ez form Also near the end of this publication is Table A, a checklist of forms and their due dates for the executor, administrator, or personal representative. 2014 1040ez form Prev  Up  Next   Home   More Online Publications
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Foreclosure Resources

If you're facing foreclosure, get housing counseling and other assistance.


Housing - Avoiding Foreclosure

If you miss your mortgage payments, you may lose your home through foreclosure. Your lender can use foreclosure as a legal means to repossess your home. If you owe more than your property is worth, a deficiency judgment is pursued. Both foreclosures and deficiency judgments have a negative impact on your future credit. You should avoid foreclosure if at all possible.

These steps can help:

  • Do not ignore the letters from your lender. If you're having problems making your payments, call or write to your lender's loss mitigation department immediately. Explain your situation. Be prepared to provide them with financial information, such as your monthly income and expenses, loan documents/ type of mortgage, tax returns, the amount of equity in your home. Without this information, they may not be able to help.
  • Stay in your home for now. You may not qualify for assistance if you abandon your property.For example, the Hope for Homeowners program only offers 30-year fixed-rate mortgages to owner occupiers.
  • Contact a HUD-approved housing counseling agency. Call 1-800-569-4287 or TDD 1-800-877-8339 for the housing counseling agency nearest you. These agencies are valuable resources.

HUD counselors frequently have information on services and programs offered by government agencies as well as private and community organizations that could help you. The housing counseling agency may also offer credit counseling. These services are usually free of charge.

Mortgage and Foreclosure Scams

Most mortgage professionals are trustworthy and provide a valuable service by allowing families to own a home without saving enough money to buy it outright. But dishonest or "predatory" lenders do exist and engage in lending practices that increase the chances that a borrower will lose a home to foreclosure. Some abusive practices include:

  • Lease-back or rent-to-buy scams: You are asked to transfer the title to your home "temporarily" to the scam artist who promises to obtain better financing for your mortgage and allow you to stay in your home as a renter with the option to purchase the home back. However, if you do not comply with the terms of the rent-to-buy agreement, you will lose your money and be evicted like any other tenant.
  • Fake "government" modification programs: These scams claim to be affiliated with the government or require that you pay high fees in order to benefit from government modification programs. Remember that you do not have to pay any fees to participate in government-approved programs. Some frauds may even use words like "federal" or "government-approved" or acquire website names that make consumers think they are associated with the government.
  • Refinance fraud: The scam artist offers to be an intermediary between you and your mortgage lender to negotiate a loan modification. The scam artist may even instruct you to make payments directly to him or her, which the scammer will send to the lender. However, the scam artist will not forward the payments to your lender and you could still lose your home.
  • "Eliminate your debt" claims: Some companies may make false legal claims that you are not required to repay your mortgage or that they know of "secret laws" that can eliminate your debt. Do not believe these claims.
  • Refinance scams: You are encouraged to sign "foreclosure rescue" loan documents to refinance your loan. In reality, you have surrendered ownership of your home because the loan documents are actually deed transfer documents. You may falsely believe that your home has been saved from foreclosure until you receive an eviction notice months or even years later.

Beware of Foreclosure Rescue Scams-Help is Free

  • Beware of anyone who asks you to pay a fee in exchange for a counseling service or modification of a delinquent loan.
  • Scam artists often target homeowners who are struggling to meet their mortgage commitment or are anxious to sell their homes. Recognize and avoid common scams.
  • Beware of people who pressure you to sign papers immediately or who try to convince you that they can save your home if you sign or transfer the deed to your house over to them.
  • Do not sign over the deed to your property to any organization or individual unless you are working directly with your mortgage company to forgive your debt.

Making Home Affordable

The Making Home Affordable Program offers opportunities to modify or refinance your mortgage to make your monthly payments more affordable. It also includes the Home Affordable Foreclosure Alternatives Program for homeowners who are interested in a short sale or deed-in-lieu of foreclosure. Go to makinghomeaffordable.gov or call the Homeowner's HOPE Hotline, 1-888-995-HOPE (4673).

The 2014 1040ez Form

2014 1040ez form Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. 2014 1040ez form 20% withholding, Other withholding rules. 2014 1040ez form 5-year rule, 5-year rule. 2014 1040ez form , Death before required beginning date. 2014 1040ez form 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. 2014 1040ez form Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). 2014 1040ez form , Modified AGI. 2014 1040ez form (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. 2014 1040ez form Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. 2014 1040ez form Required minimum distributions, Distributions after the required beginning date. 2014 1040ez form Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. 2014 1040ez form Annuity contracts, Annuity or endowment contracts. 2014 1040ez form Borrowing on, Borrowing on an annuity contract. 2014 1040ez form Distribution from insurance company, Annuity distributions from an insurance company. 2014 1040ez form Distribution from IRA account, Distribution of an annuity contract from your IRA account. 2014 1040ez form Early distributions, Annuity. 2014 1040ez form Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. 2014 1040ez form Roth IRAs, Basis of distributed property. 2014 1040ez form Traditional IRAs, Cost basis. 2014 1040ez form Beginning date, required, Distributions after the required beginning date. 2014 1040ez form Beneficiaries, IRA Beneficiaries, Death before required beginning date. 2014 1040ez form Change of, Change of beneficiary. 2014 1040ez form Death of beneficiary, Death of a beneficiary. 2014 1040ez form Early distributions to, Beneficiary. 2014 1040ez form Individual as, Beneficiary an individual. 2014 1040ez form More than one, More than one beneficiary. 2014 1040ez form , Multiple individual beneficiaries. 2014 1040ez form Not an individual, Beneficiary not an individual. 2014 1040ez form Roth IRAs, Distributions to beneficiaries. 2014 1040ez form Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. 2014 1040ez form Bond purchase plans Rollovers from, Rollover from bond purchase plan. 2014 1040ez form Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. 2014 1040ez form , Brokers' commissions. 2014 1040ez form C Change in marital status, Change in marital status. 2014 1040ez form Change of beneficiary, Change of beneficiary. 2014 1040ez form Charitable distributions, qualified, Qualified charitable distributions. 2014 1040ez form Collectibles, Investment in Collectibles, Collectibles. 2014 1040ez form Community property, Community property laws. 2014 1040ez form Compensation Alimony, Alimony and separate maintenance. 2014 1040ez form Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. 2014 1040ez form Self-employment, Self-employment loss. 2014 1040ez form Wages, salaries, etc. 2014 1040ez form , Wages, salaries, etc. 2014 1040ez form Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. 2014 1040ez form Contribution limits More than one IRA, More than one IRA. 2014 1040ez form Contributions Designating the year, Designating year for which contribution is made. 2014 1040ez form Distributions in same year as, Both contributions for 2013 and distributions in 2013. 2014 1040ez form Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. 2014 1040ez form Nondeductible (see Nondeductible contributions) Not required, Contributions not required. 2014 1040ez form Qualified reservist repayments, Qualified reservist repayments. 2014 1040ez form Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. 2014 1040ez form Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. 2014 1040ez form SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. 2014 1040ez form To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. 2014 1040ez form D Death of beneficiary, Death of a beneficiary. 2014 1040ez form Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. 2014 1040ez form Defined contribution plans, Defined contribution plan. 2014 1040ez form Disabilities, persons with Early distributions to, Disabled. 2014 1040ez form Distributions After required beginning date, Distributions after the required beginning date. 2014 1040ez form Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. 2014 1040ez form Delivered outside U. 2014 1040ez form S. 2014 1040ez form , IRA distributions delivered outside the United States. 2014 1040ez form Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. 2014 1040ez form From individual retirement annuities, Distributions from individual retirement annuities. 2014 1040ez form Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. 2014 1040ez form Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. 2014 1040ez form Qualified HSA funding, One-time qualified HSA funding distribution. 2014 1040ez form Qualified reservist, Qualified reservist distributions. 2014 1040ez form Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. 2014 1040ez form SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). 2014 1040ez form Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. 2014 1040ez form (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. 2014 1040ez form Disability exception, Disabled. 2014 1040ez form First-time homebuyers, exception, First home. 2014 1040ez form Higher education expenses, exception, Higher education expenses. 2014 1040ez form Medical insurance, exception, Medical insurance. 2014 1040ez form Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. 2014 1040ez form Education expenses, Higher education expenses. 2014 1040ez form Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. 2014 1040ez form Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. 2014 1040ez form Defined contribution plans, Defined contribution plan. 2014 1040ez form Effect of modified AGI on deduction (Table 1-2), Table 1-2. 2014 1040ez form Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. 2014 1040ez form Endowment contracts (see Annuity contracts) Estate tax, Estate tax. 2014 1040ez form Deduction for inherited IRAs, Federal estate tax deduction. 2014 1040ez form Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. 2014 1040ez form Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. 2014 1040ez form Deducted in earlier year, Excess contribution deducted in an earlier year. 2014 1040ez form Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. 2014 1040ez form Recharacterizing, Recharacterizing excess contributions. 2014 1040ez form Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. 2014 1040ez form Federal judges, Federal judges. 2014 1040ez form Fiduciaries Prohibited transactions, Fiduciary. 2014 1040ez form Filing before IRA contribution is made, Filing before a contribution is made. 2014 1040ez form Filing status, Filing Status Deduction phaseout and, Filing status. 2014 1040ez form Firefighters, volunteer, Volunteer firefighters. 2014 1040ez form First-time homebuyers, First home. 2014 1040ez form Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. 2014 1040ez form , Form 1040NR. 2014 1040ez form Form 1040A Modified AGI calculation from, Form 1040A. 2014 1040ez form Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. 2014 1040ez form Letter codes used on, Letter codes. 2014 1040ez form Number codes used on, Number codes. 2014 1040ez form Withdrawal of excess contribution, Form 1099-R. 2014 1040ez form Form 5329, Additional 10% tax, Reporting the tax. 2014 1040ez form , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. 2014 1040ez form Form 8606, Form 8606. 2014 1040ez form , Form 8606. 2014 1040ez form , Reporting your nontaxable distribution on Form 8606. 2014 1040ez form , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. 2014 1040ez form Form 8880, How to figure and report the credit. 2014 1040ez form Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. 2014 1040ez form Frozen deposits, Frozen deposit. 2014 1040ez form Full-time student Retirement savings contributions credit, Full-time student. 2014 1040ez form H Help (see Tax help) Higher education expenses, Higher education expenses. 2014 1040ez form How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. 2014 1040ez form HSA funding distributions, qualified, One-time qualified HSA funding distribution. 2014 1040ez form I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. 2014 1040ez form Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. 2014 1040ez form Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. 2014 1040ez form Inherited IRAs, What if You Inherit an IRA?, More information. 2014 1040ez form Rollovers, Inherited IRAs. 2014 1040ez form Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. 2014 1040ez form Exception, Exception. 2014 1040ez form K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. 2014 1040ez form Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. 2014 1040ez form L Last-in first-out rule, Last-in first-out rule. 2014 1040ez form Life expectancy, Life expectancy. 2014 1040ez form Life insurance, Life insurance contract. 2014 1040ez form Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. 2014 1040ez form Matching contributions (SIMPLE), Matching contributions. 2014 1040ez form Medical expenses, unreimbursed, Unreimbursed medical expenses. 2014 1040ez form Medical insurance, Medical insurance. 2014 1040ez form Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. 2014 1040ez form Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. 2014 1040ez form Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. 2014 1040ez form Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. 2014 1040ez form Effect on contribution amount (Table 2-1), Table 2-1. 2014 1040ez form Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. 2014 1040ez form More than one IRA, More than one IRA. 2014 1040ez form Recharacterization, More than one IRA. 2014 1040ez form Required minimum distribution, More than one IRA. 2014 1040ez form N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. 2014 1040ez form Failure to report, Failure to report nondeductible contributions. 2014 1040ez form Overstatement penalty, Penalty for overstatement. 2014 1040ez form Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. 2014 1040ez form Rollovers, Rollover notice. 2014 1040ez form P Partial rollovers, Partial rollovers. 2014 1040ez form , Partial rollover. 2014 1040ez form Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. 2014 1040ez form Early distributions, Early Distributions, Nondeductible contributions. 2014 1040ez form Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. 2014 1040ez form Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. 2014 1040ez form Failure to file Form 8606, Penalty for failure to file Form 8606. 2014 1040ez form Overstatement of nondeductible contributions, Penalty for overstatement. 2014 1040ez form Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. 2014 1040ez form Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. 2014 1040ez form Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. 2014 1040ez form Taxes on, Taxes on prohibited transactions. 2014 1040ez form Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. 2014 1040ez form Qualified domestic relations orders (QDROs), Qualified domestic relations order. 2014 1040ez form Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. 2014 1040ez form Receivership distributions, Receivership distributions. 2014 1040ez form Recharacterization, Recharacterizations, More than one IRA. 2014 1040ez form Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. 2014 1040ez form Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. 2014 1040ez form Timing of, Timing. 2014 1040ez form Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. 2014 1040ez form Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. 2014 1040ez form From IRAs, Reporting rollovers from IRAs. 2014 1040ez form Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. 2014 1040ez form Required beginning date, Distributions after the required beginning date. 2014 1040ez form Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. 2014 1040ez form Distribution period, Distribution period. 2014 1040ez form During lifetime, Distributions during your lifetime. 2014 1040ez form Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. 2014 1040ez form Installments allowed, Installments allowed. 2014 1040ez form More than one IRA, More than one IRA. 2014 1040ez form Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. 2014 1040ez form Reservists, Reservists. 2014 1040ez form Qualified reservist distribution, Qualified reservist distributions. 2014 1040ez form Qualified reservist repayments, Qualified reservist repayments. 2014 1040ez form Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. 2014 1040ez form Rollovers, Rollovers, Reporting rollovers from employer plans. 2014 1040ez form Airline payments, Rollover of Airline Payments Amount, Amount. 2014 1040ez form Choosing an option (Table 1-5), Table 1-5. 2014 1040ez form Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. 2014 1040ez form Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. 2014 1040ez form Direct rollover option, Direct rollover option. 2014 1040ez form Extension of period, Extension of rollover period. 2014 1040ez form From bond purchase plan, Rollover from bond purchase plan. 2014 1040ez form From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. 2014 1040ez form From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. 2014 1040ez form Inherited IRAs, Inherited IRAs. 2014 1040ez form Nonspouse beneficiary, Rollover by nonspouse beneficiary. 2014 1040ez form Notice, Rollover notice. 2014 1040ez form Partial, Partial rollovers. 2014 1040ez form , Partial rollover. 2014 1040ez form SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. 2014 1040ez form Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. 2014 1040ez form To traditional IRA, Kinds of rollovers to a traditional IRA. 2014 1040ez form Waiting period between, Waiting period between rollovers. 2014 1040ez form , No waiting period between rollovers. 2014 1040ez form Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. 2014 1040ez form Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. 2014 1040ez form Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. 2014 1040ez form Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. 2014 1040ez form , Recharacterizing to a SEP IRA or SIMPLE IRA. 2014 1040ez form , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. 2014 1040ez form Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. 2014 1040ez form Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. 2014 1040ez form Income of, Self-employment income. 2014 1040ez form SIMPLE plans, Self-employed individual. 2014 1040ez form SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. 2014 1040ez form Separated taxpayers Filing status of, Lived apart from spouse. 2014 1040ez form Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. 2014 1040ez form SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. 2014 1040ez form Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. 2014 1040ez form Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. 2014 1040ez form Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. 2014 1040ez form Self-employed persons, Self-employed individual. 2014 1040ez form SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. 2014 1040ez form , Traditional IRA mistakenly moved to SIMPLE IRA. 2014 1040ez form Two-year rule, Two-year rule. 2014 1040ez form Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. 2014 1040ez form Retirement savings contributions credit, Full-time student. 2014 1040ez form Surviving spouse, Surviving spouse. 2014 1040ez form , Surviving spouse. 2014 1040ez form Rollovers by, Distributions received by a surviving spouse. 2014 1040ez form T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. 2014 1040ez form Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. 2014 1040ez form Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. 2014 1040ez form Effect of Modified AGI on Roth IRA Contribution Rollover vs. 2014 1040ez form direct payment to taxpayer (Table 1-5), Table 1-5. 2014 1040ez form Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. 2014 1040ez form Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. 2014 1040ez form Tax help, How To Get Tax Help Tax year, Tax year. 2014 1040ez form Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. 2014 1040ez form Traditional IRAs, Traditional IRAs, Form 5329 not required. 2014 1040ez form Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. 2014 1040ez form To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. 2014 1040ez form Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. 2014 1040ez form Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. 2014 1040ez form Loss of IRA status, Loss of IRA status. 2014 1040ez form Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. 2014 1040ez form , Traditional IRA mistakenly moved to SIMPLE IRA. 2014 1040ez form Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. 2014 1040ez form Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. 2014 1040ez form , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. 2014 1040ez form Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. 2014 1040ez form Trustees' fees, Trustees' fees. 2014 1040ez form , Trustees' fees. 2014 1040ez form Trusts As beneficiary, Trust as beneficiary. 2014 1040ez form TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. 2014 1040ez form U Unreimbursed medical expenses, Unreimbursed medical expenses. 2014 1040ez form V Volunteer firefighters, Volunteer firefighters. 2014 1040ez form W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. 2014 1040ez form Direct rollover option, Withholding. 2014 1040ez form Eligible rollover distribution paid to taxpayer, Withholding requirement. 2014 1040ez form Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. 2014 1040ez form Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. 2014 1040ez form Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. 2014 1040ez form Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications