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Compare State Income Taxes

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Compare State Income Taxes

Compare state income taxes 4. Compare state income taxes   Limit on Elective Deferrals Table of Contents Excess elective deferrals. Compare state income taxes General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. Compare state income taxes This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. Compare state income taxes A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. Compare state income taxes You can enter into more than one salary reduction agreement during a year. Compare state income taxes More than one 403(b) account. Compare state income taxes If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. Compare state income taxes 403(b) plan and another retirement plan. Compare state income taxes If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. Compare state income taxes The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. Compare state income taxes Roth contribution program. Compare state income taxes   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. Compare state income taxes Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. Compare state income taxes   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. Compare state income taxes For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. Compare state income taxes Excess elective deferrals. Compare state income taxes   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. Compare state income taxes General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. Compare state income taxes This limit applies without regard to community property laws. Compare state income taxes 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. Compare state income taxes If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. Compare state income taxes To determine whether you have 15 years of service with your employer, see Years of Service , next. Compare state income taxes Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. Compare state income taxes How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. Compare state income taxes You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. Compare state income taxes If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. Compare state income taxes Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. Compare state income taxes Figuring Your Years of Service Take the following rules into account when figuring your years of service. Compare state income taxes Status of employer. Compare state income taxes   Your years of service include only periods during which your employer was a qualified employer. Compare state income taxes Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. Compare state income taxes Service with one employer. Compare state income taxes   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. Compare state income taxes Church employee. Compare state income taxes   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. Compare state income taxes For more information about church employees, see chapter 5. Compare state income taxes Self-employed ministers. Compare state income taxes   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. Compare state income taxes Total years of service. Compare state income taxes   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. Compare state income taxes Example. Compare state income taxes The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Compare state income taxes Marsha began working with ABC schools in September 2009. Compare state income taxes She has always worked full-time for each annual work period. Compare state income taxes At the end of 2013, Marsha had 4. Compare state income taxes 5 years of service with ABC Public Schools, as shown in Table 4-1. Compare state income taxes Table 4-1. Compare state income taxes Marsha's Years of Service Note. Compare state income taxes This table shows how Marsha figures her years of service, as explained in the previous example. Compare state income taxes Year Period Worked Portion of Work Period Years of Service 2009 Sept. Compare state income taxes –Dec. Compare state income taxes . Compare state income taxes 5 year . Compare state income taxes 5 year 2010 Feb. Compare state income taxes –May . Compare state income taxes 5 year 1 year Sept. Compare state income taxes –Dec. Compare state income taxes . Compare state income taxes 5 year 2011 Feb. Compare state income taxes –May . Compare state income taxes 5 year 1 year Sept. Compare state income taxes –Dec. Compare state income taxes . Compare state income taxes 5 year 2012 Feb. Compare state income taxes –May . Compare state income taxes 5 year 1 year Sept. Compare state income taxes –Dec. Compare state income taxes . Compare state income taxes 5 year 2013 Feb. Compare state income taxes –May . Compare state income taxes 5 year 1 year Sept. Compare state income taxes –Dec. Compare state income taxes . Compare state income taxes 5 year Total years of service 4. Compare state income taxes 5 years Full-time or part-time. Compare state income taxes   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. Compare state income taxes When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. Compare state income taxes Employer's annual work period. Compare state income taxes   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. Compare state income taxes Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. Compare state income taxes Note. Compare state income taxes You cannot accumulate more than 1 year of service in a 12-month period. Compare state income taxes Example. Compare state income taxes All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. Compare state income taxes Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Compare state income taxes Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. Compare state income taxes Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. Compare state income taxes In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. Compare state income taxes How to compare. Compare state income taxes   You can use any method that reasonably and accurately reflects the amount of work required. Compare state income taxes For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. Compare state income taxes   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. Compare state income taxes Example. Compare state income taxes An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. Compare state income taxes   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. Compare state income taxes Full year of service. Compare state income taxes   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. Compare state income taxes Example. Compare state income taxes If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. Compare state income taxes Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. Compare state income taxes Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. Compare state income taxes Full-time for part of the year. Compare state income taxes   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Compare state income taxes The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Compare state income taxes Example. Compare state income taxes Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). Compare state income taxes The annual work period for the college is 8 months (February through May and July through October). Compare state income taxes Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. Compare state income taxes Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. Compare state income taxes   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. Compare state income taxes The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Compare state income taxes Example. Compare state income taxes Vance teaches one course at a local medical school. Compare state income taxes He teaches 3 hours per week for two semesters. Compare state income taxes Other faculty members at the same school teach 9 hours per week for two semesters. Compare state income taxes The annual work period of the medical school is two semesters. Compare state income taxes An instructor teaching 9 hours a week for two semesters is considered a full-time employee. Compare state income taxes Given these facts, Vance has worked part-time for a full annual work period. Compare state income taxes Vance has completed 1/3 of a year of service, figured as shown below. Compare state income taxes Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. Compare state income taxes   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. Compare state income taxes   Figure the first fraction as though you had worked full-time for part of the annual work period. Compare state income taxes The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Compare state income taxes The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Compare state income taxes   Figure the second fraction as though you had worked part-time for the entire annual work period. Compare state income taxes The fraction is as follows: The numerator (top number) is the number of hours or days you worked. Compare state income taxes The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Compare state income taxes   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. Compare state income taxes Example. Compare state income taxes Maria, an attorney, teaches a course for one semester at a law school. Compare state income taxes She teaches 3 hours per week. Compare state income taxes The annual work period for teachers at the school is two semesters. Compare state income taxes All full-time instructors at the school are required to teach 12 hours per week. Compare state income taxes Based on these facts, Maria is employed part-time for part of the annual work period. Compare state income taxes Her year of service for this year is determined by multiplying two fractions. Compare state income taxes Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. Compare state income taxes Example Floyd has figured his limit on annual additions. Compare state income taxes The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. Compare state income taxes Figuring Floyd's limit on elective deferrals. Compare state income taxes   Floyd has been employed with his current employer for less than 15 years. Compare state income taxes He is not eligible for the special 15-year increase. Compare state income taxes Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. Compare state income taxes Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. Compare state income taxes Additionally, Floyd's employer does not offer a Roth contribution program. Compare state income taxes Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. Compare state income taxes Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. Compare state income taxes Table 4-2. Compare state income taxes Worksheet 1. Compare state income taxes Maximum Amount Contributable (MAC) Note. Compare state income taxes Use this worksheet to figure your MAC. Compare state income taxes Part I. Compare state income taxes Limit on Annual Additions     1. Compare state income taxes Enter your includible compensation for your most recent year of service 1. Compare state income taxes $70,475 2. Compare state income taxes Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. Compare state income taxes 52,000 3. Compare state income taxes Enter the lesser of line 1 or line 2. Compare state income taxes This is your limit on annual additions 3. Compare state income taxes 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Compare state income taxes     Part II. Compare state income taxes Limit on Elective Deferrals     4. Compare state income taxes Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Compare state income taxes 17,500   Note. Compare state income taxes If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Compare state income taxes If not, enter zero (-0-) on line 16 and go to line 17. Compare state income taxes     5. Compare state income taxes Amount per year of service 5. Compare state income taxes 5,000 6. Compare state income taxes Enter your years of service 6. Compare state income taxes   7. Compare state income taxes Multiply line 5 by line 6 7. Compare state income taxes   8. Compare state income taxes Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Compare state income taxes   9. Compare state income taxes Subtract line 8 from line 7. Compare state income taxes If zero or less, enter zero (-0-) 9. Compare state income taxes   10. Compare state income taxes Maximum increase in limit for long service 10. Compare state income taxes 15,000 11. Compare state income taxes Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Compare state income taxes   12. Compare state income taxes Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Compare state income taxes   13. Compare state income taxes Add lines 11 and 12 13. Compare state income taxes   14. Compare state income taxes Subtract line 13 from line 10 14. Compare state income taxes   15. Compare state income taxes Maximum additional contributions 15. Compare state income taxes 3,000 16. Compare state income taxes Enter the least of lines 9, 14, or 15. Compare state income taxes This is your increase in the limit for long service 16. Compare state income taxes -0- 17. Compare state income taxes Add lines 4 and 16. Compare state income taxes This is your limit on elective deferrals 17. Compare state income taxes 17,500   Part III. Compare state income taxes Maximum Amount Contributable     18. Compare state income taxes If you had only nonelective contributions, enter the amount from line 3. Compare state income taxes This is your MAC. Compare state income taxes    If you had only elective deferrals, enter the lesser of lines 3 or 17. Compare state income taxes This is your MAC. Compare state income taxes    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Compare state income taxes This is your MAC. Compare state income taxes (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Compare state income taxes ) 18. Compare state income taxes $17,500 Prev  Up  Next   Home   More Online Publications
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The Compare State Income Taxes

Compare state income taxes 1. Compare state income taxes   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. Compare state income taxes Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. Compare state income taxes Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. Compare state income taxes If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. Compare state income taxes gov and use the Interactive Tax Assistant (ITA). Compare state income taxes You can find the ITA by going to IRS. Compare state income taxes gov and entering “interactive tax assistant” in the search box. Compare state income taxes Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. Compare state income taxes General Requirements If you are a U. Compare state income taxes S. Compare state income taxes citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. Compare state income taxes For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. Compare state income taxes If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. Compare state income taxes S. Compare state income taxes citizens. Compare state income taxes See Publication 519, U. Compare state income taxes S. Compare state income taxes Tax Guide for Aliens. Compare state income taxes Table 1-1. Compare state income taxes 2013 Filing Requirements Chart for Most Taxpayers Note. Compare state income taxes You must file a return if your gross income was at least the amount shown in the last column. Compare state income taxes IF your filing status is. Compare state income taxes . Compare state income taxes . Compare state income taxes AND at the end of 2013 you were*. Compare state income taxes . Compare state income taxes . Compare state income taxes THEN file a return if your gross income** was at least. Compare state income taxes . Compare state income taxes . Compare state income taxes Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 Married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 Married filing separately any age $3,900 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. Compare state income taxes ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Compare state income taxes It also includes gains, but not losses, reported on Form 8949 or Schedule D. Compare state income taxes Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Compare state income taxes But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Compare state income taxes Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Compare state income taxes If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Compare state income taxes *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Compare state income taxes Gross income. Compare state income taxes   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Compare state income taxes If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. Compare state income taxes The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Compare state income taxes A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Compare state income taxes For more information about community property, see Publication 555, Community Property. Compare state income taxes   For more information on what to include in gross income, see chapter 2. Compare state income taxes Self-employed persons. Compare state income taxes    If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise is not an income-producing factor), gross income from that business is the gross receipts. Compare state income taxes   If you are self-employed in a business involving manufacturing, merchandising, or mining, gross income from that business is the total sales minus the cost of goods sold. Compare state income taxes Then, to this figure, you add any income from investments and from incidental or outside operations or sources. Compare state income taxes See Publication 334, Tax Guide for Small Business, for more information. Compare state income taxes Dependents. Compare state income taxes   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. Compare state income taxes See Publication 501. Compare state income taxes Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. Compare state income taxes If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. Compare state income taxes You also have other duties, such as notifying the IRS that you are acting as the personal representative. Compare state income taxes Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. Compare state income taxes When you file a return for the decedent, either as the personal representative or as the surviving spouse, you should write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Compare state income taxes If no personal representative has been appointed by the due date for filing the return, the surviving spouse (on a joint return) should sign the return and write in the signature area “Filing as surviving spouse. Compare state income taxes ” For more information, see Publication 559, Survivors, Executors, and Administrators. Compare state income taxes Surviving spouse. Compare state income taxes   If you are the surviving spouse, the year your spouse died is the last year for which you can file a joint return with that spouse. Compare state income taxes After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. Compare state income taxes For more information about each of these filing statuses, see Publication 501. Compare state income taxes   If you remarry before the end of the year in which your spouse died, a final joint return with the deceased spouse cannot be filed. Compare state income taxes You can, however, file a joint return with your new spouse. Compare state income taxes In that case, the filing status of your deceased spouse for his or her final return is married filing separately. Compare state income taxes The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). Compare state income taxes Even if you and your deceased spouse were not required to file a return for several years, you may have to file a return for tax years after the year of death. Compare state income taxes For example, if your filing status changes from filing jointly in 2012 to single in 2013 because of the death of your spouse, and your gross income is $17,500 for both years, you must file a return for 2013 even though you did not have to file a return for 2012. Compare state income taxes Prev  Up  Next   Home   More Online Publications