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Download Form 1040x

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Download Form 1040x

Download form 1040x 4. Download form 1040x   Limit on Elective Deferrals Table of Contents Excess elective deferrals. Download form 1040x 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. Download form 1040x This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. Download form 1040x 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. Download form 1040x You can enter into more than one salary reduction agreement during a year. Download form 1040x More than one 403(b) account. Download form 1040x 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. Download form 1040x 403(b) plan and another retirement plan. Download form 1040x 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. Download form 1040x 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. Download form 1040x Roth contribution program. Download form 1040x   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. Download form 1040x Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. Download form 1040x   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. Download form 1040x For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. Download form 1040x Excess elective deferrals. Download form 1040x   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. Download form 1040x 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. Download form 1040x This limit applies without regard to community property laws. Download form 1040x 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. Download form 1040x 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. Download form 1040x To determine whether you have 15 years of service with your employer, see Years of Service , next. Download form 1040x 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. Download form 1040x 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. Download form 1040x You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. Download form 1040x 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. Download form 1040x 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. Download form 1040x Figuring Your Years of Service Take the following rules into account when figuring your years of service. Download form 1040x Status of employer. Download form 1040x   Your years of service include only periods during which your employer was a qualified employer. Download form 1040x Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. Download form 1040x Service with one employer. Download form 1040x   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. Download form 1040x Church employee. Download form 1040x   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. Download form 1040x For more information about church employees, see chapter 5. Download form 1040x Self-employed ministers. Download form 1040x   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. Download form 1040x Total years of service. Download form 1040x   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. Download form 1040x Example. Download form 1040x The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Download form 1040x Marsha began working with ABC schools in September 2009. Download form 1040x She has always worked full-time for each annual work period. Download form 1040x At the end of 2013, Marsha had 4. Download form 1040x 5 years of service with ABC Public Schools, as shown in Table 4-1. Download form 1040x Table 4-1. Download form 1040x Marsha's Years of Service Note. Download form 1040x This table shows how Marsha figures her years of service, as explained in the previous example. Download form 1040x Year Period Worked Portion of Work Period Years of Service 2009 Sept. Download form 1040x –Dec. Download form 1040x . Download form 1040x 5 year . Download form 1040x 5 year 2010 Feb. Download form 1040x –May . Download form 1040x 5 year 1 year Sept. Download form 1040x –Dec. Download form 1040x . Download form 1040x 5 year 2011 Feb. Download form 1040x –May . Download form 1040x 5 year 1 year Sept. Download form 1040x –Dec. Download form 1040x . Download form 1040x 5 year 2012 Feb. Download form 1040x –May . Download form 1040x 5 year 1 year Sept. Download form 1040x –Dec. Download form 1040x . Download form 1040x 5 year 2013 Feb. Download form 1040x –May . Download form 1040x 5 year 1 year Sept. Download form 1040x –Dec. Download form 1040x . Download form 1040x 5 year Total years of service 4. Download form 1040x 5 years Full-time or part-time. Download form 1040x   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. Download form 1040x When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. Download form 1040x Employer's annual work period. Download form 1040x   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. Download form 1040x Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. Download form 1040x Note. Download form 1040x You cannot accumulate more than 1 year of service in a 12-month period. Download form 1040x Example. Download form 1040x All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. Download form 1040x Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Download form 1040x 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. Download form 1040x Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. Download form 1040x 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. Download form 1040x How to compare. Download form 1040x   You can use any method that reasonably and accurately reflects the amount of work required. Download form 1040x 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. Download form 1040x   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. Download form 1040x Example. Download form 1040x 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. Download form 1040x   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. Download form 1040x Full year of service. Download form 1040x   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. Download form 1040x Example. Download form 1040x 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. Download form 1040x 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. Download form 1040x 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. Download form 1040x Full-time for part of the year. Download form 1040x   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. Download form 1040x The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Download form 1040x Example. Download form 1040x 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). Download form 1040x The annual work period for the college is 8 months (February through May and July through October). Download form 1040x Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. Download form 1040x 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. Download form 1040x   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. Download form 1040x The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Download form 1040x Example. Download form 1040x Vance teaches one course at a local medical school. Download form 1040x He teaches 3 hours per week for two semesters. Download form 1040x Other faculty members at the same school teach 9 hours per week for two semesters. Download form 1040x The annual work period of the medical school is two semesters. Download form 1040x An instructor teaching 9 hours a week for two semesters is considered a full-time employee. Download form 1040x Given these facts, Vance has worked part-time for a full annual work period. Download form 1040x Vance has completed 1/3 of a year of service, figured as shown below. Download form 1040x 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. Download form 1040x   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. Download form 1040x   Figure the first fraction as though you had worked full-time for part of the annual work period. Download form 1040x The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Download form 1040x The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Download form 1040x   Figure the second fraction as though you had worked part-time for the entire annual work period. Download form 1040x The fraction is as follows: The numerator (top number) is the number of hours or days you worked. Download form 1040x The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Download form 1040x   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. Download form 1040x Example. Download form 1040x Maria, an attorney, teaches a course for one semester at a law school. Download form 1040x She teaches 3 hours per week. Download form 1040x The annual work period for teachers at the school is two semesters. Download form 1040x All full-time instructors at the school are required to teach 12 hours per week. Download form 1040x Based on these facts, Maria is employed part-time for part of the annual work period. Download form 1040x Her year of service for this year is determined by multiplying two fractions. Download form 1040x 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. Download form 1040x Example Floyd has figured his limit on annual additions. Download form 1040x The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. Download form 1040x Figuring Floyd's limit on elective deferrals. Download form 1040x   Floyd has been employed with his current employer for less than 15 years. Download form 1040x He is not eligible for the special 15-year increase. Download form 1040x Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. Download form 1040x Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. Download form 1040x Additionally, Floyd's employer does not offer a Roth contribution program. Download form 1040x 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. Download form 1040x 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. Download form 1040x Table 4-2. Download form 1040x Worksheet 1. Download form 1040x Maximum Amount Contributable (MAC) Note. Download form 1040x Use this worksheet to figure your MAC. Download form 1040x Part I. Download form 1040x Limit on Annual Additions     1. Download form 1040x Enter your includible compensation for your most recent year of service 1. Download form 1040x $70,475 2. Download form 1040x Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. Download form 1040x 52,000 3. Download form 1040x Enter the lesser of line 1 or line 2. Download form 1040x This is your limit on annual additions 3. Download form 1040x 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Download form 1040x     Part II. Download form 1040x Limit on Elective Deferrals     4. Download form 1040x Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Download form 1040x 17,500   Note. Download form 1040x If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Download form 1040x If not, enter zero (-0-) on line 16 and go to line 17. Download form 1040x     5. Download form 1040x Amount per year of service 5. Download form 1040x 5,000 6. Download form 1040x Enter your years of service 6. Download form 1040x   7. Download form 1040x Multiply line 5 by line 6 7. Download form 1040x   8. Download form 1040x Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Download form 1040x   9. Download form 1040x Subtract line 8 from line 7. Download form 1040x If zero or less, enter zero (-0-) 9. Download form 1040x   10. Download form 1040x Maximum increase in limit for long service 10. Download form 1040x 15,000 11. Download form 1040x Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Download form 1040x   12. Download form 1040x Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Download form 1040x   13. Download form 1040x Add lines 11 and 12 13. Download form 1040x   14. Download form 1040x Subtract line 13 from line 10 14. Download form 1040x   15. Download form 1040x Maximum additional contributions 15. Download form 1040x 3,000 16. Download form 1040x Enter the least of lines 9, 14, or 15. Download form 1040x This is your increase in the limit for long service 16. Download form 1040x -0- 17. Download form 1040x Add lines 4 and 16. Download form 1040x This is your limit on elective deferrals 17. Download form 1040x 17,500   Part III. Download form 1040x Maximum Amount Contributable     18. Download form 1040x If you had only nonelective contributions, enter the amount from line 3. Download form 1040x This is your MAC. Download form 1040x    If you had only elective deferrals, enter the lesser of lines 3 or 17. Download form 1040x This is your MAC. Download form 1040x    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Download form 1040x This is your MAC. Download form 1040x (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Download form 1040x ) 18. Download form 1040x $17,500 Prev  Up  Next   Home   More Online Publications
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Understanding Tax Return Preparer Credentials

For 2014, any tax professional with an IRS Preparer Tax Identification Number is authorized to prepare federal tax returns. Tax professionals, however, have differing levels of skills, education and expertise. There are several different types of return preparers with credentials.

An important difference in the types of practitioners is “representation rights”. Here is guidance on each credential:

UNLIMITED REPRESENTATION RIGHTS: Enrolled agents, certified public accountants, and attorneys have unlimited representation rights before the IRS and may represent their clients on any matters including audits, payment/collection issues, and appeals.

Enrolled Agents – People with this credential are licensed by the IRS and specifically trained in federal tax planning, preparation and representation. Enrolled agents hold the most expansive license IRS grants and must pass a suitability check, as well as a three-part Special Enrollment Examination, a comprehensive exam that covers individual tax, business tax and representation issues. They complete 72 hours of continuing education every 3 years. For more information on enrolled agents, see Publication 4693-A, A Guide to the Enrolled Agent Program.

Certified Public Accountants – People with this credential are licensed by state boards of accountancy, the District of Columbia, and U.S. territories, and have passed the Uniform CPA Examination. They also must meet education, experience, and good character requirements established by their boards of accountancy. In addition, CPAs must comply with ethical requirements as well as complete specified levels of continuing education in order to maintain an active CPA license. CPAs can offer a range of services; some CPAs specialize in tax preparation and planning.

Attorneys – People with this credential are licensed by state courts or their designees, such as the state bar. Generally, requirements include completion of a degree in law, passage of an ethics and bar exam and on-going continuing education. Attorneys can offer a range of services; some attorneys specialize in tax preparation and planning.

LIMITED REPRESENTATION RIGHTS: Preparers without any of the above credentials (also known as “unenrolled preparers”) have limited practice rights and may only represent clients whose returns they prepared and signed and only at the initial audit level.

NOTE: Registered Tax Return Preparers – Certain preparers became RTRPs under an IRS program that IRS is no longer able to enforce due to a District Court injunction. RTRPs passed an IRS competency test on Form 1040 tax preparation.

REMINDER: Everyone described above must have an IRS issued preparer tax identification number (PTIN) in order to legally prepare your tax return for compensation. Make certain your preparer has one and enters it on your return filed with the IRS. They are not required to enter it on the copy they provide you.

Page Last Reviewed or Updated: 10-Feb-2014

The Download Form 1040x

Download form 1040x Publication 721 - Additional Material Prev  Up  Next   Home   More Online Publications