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Federal Amended Tax Return Instructions

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Federal Amended Tax Return Instructions

Federal amended tax return instructions Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. Federal amended tax return instructions SIMPLE plans. Federal amended tax return instructions Qualified plans. Federal amended tax return instructions Ordering forms and publications. Federal amended tax return instructions Tax questions. Federal amended tax return instructions Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. Federal amended tax return instructions irs. Federal amended tax return instructions gov/pub560. Federal amended tax return instructions What's New Compensation limit increased for 2013 and 2014. Federal amended tax return instructions  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. Federal amended tax return instructions This limit increases to $260,000 for 2014. Federal amended tax return instructions Elective deferral limit for 2013 and 2014. Federal amended tax return instructions  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. Federal amended tax return instructions These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. Federal amended tax return instructions Defined contribution limit increased for 2013 and 2014. Federal amended tax return instructions  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. Federal amended tax return instructions This limit increases to $52,000 for 2014. Federal amended tax return instructions SIMPLE plan salary reduction contribution limit for 2013 and 2014. Federal amended tax return instructions  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. Federal amended tax return instructions Catch-up contribution limit remains unchanged for 2013 and 2014. Federal amended tax return instructions  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. Federal amended tax return instructions The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. Federal amended tax return instructions The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. Federal amended tax return instructions The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. Federal amended tax return instructions The catch-up contribution limit. Federal amended tax return instructions The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Federal amended tax return instructions See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. Federal amended tax return instructions All section references are to the Internal Revenue Code, unless otherwise stated. Federal amended tax return instructions Reminders In-plan Roth rollovers. Federal amended tax return instructions  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. Federal amended tax return instructions An in-plan Roth rollover is not treated as a distribution for most purposes. Federal amended tax return instructions Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. Federal amended tax return instructions For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. Federal amended tax return instructions R. Federal amended tax return instructions B. Federal amended tax return instructions 872, available at  www. Federal amended tax return instructions irs. Federal amended tax return instructions gov/irb/2010-51_IRB/ar11. Federal amended tax return instructions html. Federal amended tax return instructions In-plan Roth rollovers expanded. Federal amended tax return instructions  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. Federal amended tax return instructions Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. Federal amended tax return instructions For more information, see Notice 2013-74, 2013-52 I. Federal amended tax return instructions R. Federal amended tax return instructions B. Federal amended tax return instructions 819, available at www. Federal amended tax return instructions irs. Federal amended tax return instructions gov/irb/2013-52_IRB/ar11. Federal amended tax return instructions html. Federal amended tax return instructions Credit for startup costs. Federal amended tax return instructions  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. Federal amended tax return instructions The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. Federal amended tax return instructions You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. Federal amended tax return instructions You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. Federal amended tax return instructions At least one participant must be a non-highly compensated employee. Federal amended tax return instructions The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. Federal amended tax return instructions You. Federal amended tax return instructions A member of a controlled group that includes you. Federal amended tax return instructions A predecessor of (1) or (2). Federal amended tax return instructions The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. Federal amended tax return instructions However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. Federal amended tax return instructions You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. Federal amended tax return instructions To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. Federal amended tax return instructions Retirement savings contributions credit. Federal amended tax return instructions  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. Federal amended tax return instructions The maximum contribution eligible for the credit is $2,000. Federal amended tax return instructions To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. Federal amended tax return instructions For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). Federal amended tax return instructions Photographs of missing children. Federal amended tax return instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal amended tax return instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal amended tax return instructions 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. Federal amended tax return instructions Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. Federal amended tax return instructions In this publication, “you” refers to the employer. Federal amended tax return instructions See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. Federal amended tax return instructions This publication covers the following types of retirement plans. Federal amended tax return instructions SEP (simplified employee pension) plans. Federal amended tax return instructions SIMPLE (savings incentive match plan for employees) plans. Federal amended tax return instructions Qualified plans (also called H. Federal amended tax return instructions R. Federal amended tax return instructions 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Federal amended tax return instructions SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. Federal amended tax return instructions You can deduct contributions you make to the plan for your employees. Federal amended tax return instructions If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. Federal amended tax return instructions You can also deduct trustees' fees if contributions to the plan do not cover them. Federal amended tax return instructions Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Federal amended tax return instructions Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. Federal amended tax return instructions These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. Federal amended tax return instructions What this publication covers. Federal amended tax return instructions   This publication contains the information you need to understand the following topics. Federal amended tax return instructions What type of plan to set up. Federal amended tax return instructions How to set up a plan. Federal amended tax return instructions How much you can contribute to a plan. Federal amended tax return instructions How much of your contribution is deductible. Federal amended tax return instructions How to treat certain distributions. Federal amended tax return instructions How to report information about the plan to the IRS and your employees. Federal amended tax return instructions Basic features of SEP, SIMPLE, and qualified plans. Federal amended tax return instructions The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. Federal amended tax return instructions SEP plans. Federal amended tax return instructions   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. Federal amended tax return instructions Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. Federal amended tax return instructions SIMPLE plans. Federal amended tax return instructions   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. Federal amended tax return instructions Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. Federal amended tax return instructions In addition, you will contribute matching or nonelective contributions. Federal amended tax return instructions The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. Federal amended tax return instructions Qualified plans. Federal amended tax return instructions   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. Federal amended tax return instructions However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. Federal amended tax return instructions Table 1. Federal amended tax return instructions Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). Federal amended tax return instructions Smaller of $51,000 or 25%1 of participant's compensation. Federal amended tax return instructions 2 25%1 of all participants' compensation. Federal amended tax return instructions 2 Any time up to the due date of employer's return (including extensions). Federal amended tax return instructions SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. Federal amended tax return instructions 4  Matching or nonelective contributions: Due date of employer's return (including extensions). Federal amended tax return instructions Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. Federal amended tax return instructions   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. Federal amended tax return instructions 2 Same as maximum contribution. Federal amended tax return instructions Any time between 1/1 and 10/1 of the calendar year. Federal amended tax return instructions   For a new employer coming into existence after 10/1, as soon as administratively feasible. Federal amended tax return instructions Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). Federal amended tax return instructions 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). Federal amended tax return instructions  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. Federal amended tax return instructions   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. Federal amended tax return instructions 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. Federal amended tax return instructions 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. Federal amended tax return instructions   By the end of the tax year. Federal amended tax return instructions Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. Federal amended tax return instructions See Minimum Funding Requirement in chapter 4. Federal amended tax return instructions Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. Federal amended tax return instructions Based on actuarial assumptions and computations. Federal amended tax return instructions By the end of the tax year. Federal amended tax return instructions 1Net earnings from self-employment must take the contribution into account. Federal amended tax return instructions See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . Federal amended tax return instructions  2Compensation is generally limited to $255,000 in 2013. Federal amended tax return instructions  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. Federal amended tax return instructions  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. Federal amended tax return instructions What this publication does not cover. Federal amended tax return instructions   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. Federal amended tax return instructions You may also need professional help and guidance. Federal amended tax return instructions   Also, this publication does not cover all the rules that may be of interest to employees. Federal amended tax return instructions For example, it does not cover the following topics. Federal amended tax return instructions The comprehensive IRA rules an employee needs to know. Federal amended tax return instructions These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). Federal amended tax return instructions The comprehensive rules that apply to distributions from retirement plans. Federal amended tax return instructions These rules are covered in Publication 575, Pension and Annuity Income. Federal amended tax return instructions The comprehensive rules that apply to section 403(b) plans. Federal amended tax return instructions These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Federal amended tax return instructions Comments and suggestions. Federal amended tax return instructions   We welcome your comments about this publication and your suggestions for future editions. Federal amended tax return instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal amended tax return instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal amended tax return instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal amended tax return instructions   You can send your comments from www. Federal amended tax return instructions irs. Federal amended tax return instructions gov/formspubs. Federal amended tax return instructions Click on “More Information” and then on “Give us feedback. Federal amended tax return instructions ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Federal amended tax return instructions Ordering forms and publications. Federal amended tax return instructions   Visit www. Federal amended tax return instructions irs. Federal amended tax return instructions gov/formspubs to download forms  and publications, call 1-800-TAX-FORM  (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Federal amended tax return instructions Internal Revenue Service 1201 N. Federal amended tax return instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal amended tax return instructions   If you have a tax question, check the information available on IRS. Federal amended tax return instructions gov or call 1-800-829-1040. Federal amended tax return instructions We cannot answer tax questions sent to either of the above addresses. Federal amended tax return instructions Note. Federal amended tax return instructions Forms filed electronically with the Department of Labor are not available on the IRS website. Federal amended tax return instructions Instead, see www. Federal amended tax return instructions efast. Federal amended tax return instructions dol. Federal amended tax return instructions gov. Federal amended tax return instructions Prev  Up  Next   Home   More Online Publications
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PTIN Application Checklist: What you need to get started

Before you begin your PTIN application, be sure you have the following available:

  • Social Security Number
  • Personal information (name, mailing address, date of birth)
  • Business information (name, mailing address, telephone number)
  • Previous year’s individual tax return (name, address, filing status) 1
  • Explanations for felony convictions (if any) 2
  • Explanations for problems with your U.S. individual or business tax obligations (if any) 2
  • Credit or debit card for the $64.25 PTIN user fee
  • If applicable, your supervisor’s PTIN (view the Notice 2011-6 fact sheet for more information)
  • If applicable, any U.S.-based professional certification information (CPA, attorney, enrolled agent, enrolled retirement plan agent, enrolled actuary, certified acceptance agent, or state license) including certification number, jurisdiction of issuance, and expiration date

Once you gather all of your information, just follow four easy steps to obtain your PTIN:

  • Create Your Account — First, you must create an account by providing your name, email address and security question information. The system will then email your temporary password, which you will change when you go back to enter your information in the PTIN application.

  • Apply for Your PTIN — You will complete the online application by providing personal information, information about your previous year’s tax return, professional credentials, and more as shown above.

  • Pay Your Fee — The application will transfer you to our partner bank where you will make your payment of $64.25 by credit card or direct debit.

  • Get Your PTIN — After the bank confirms your payment, your PTIN is provided online.

Note: All PTIN correspondence is delivered through secure online messaging in your PTIN account. Use the most up-to-date email address when obtaining your PTIN to ensure that you receive our messages.


1 Tax return information is required to authenticate your identity. If you filed your tax return in the past 8 weeks, please use a previous year’s individual tax return.

2 Felony convictions and discrepancies with your federal tax obligations may affect your ability to obtain a PTIN

Page Last Reviewed or Updated: 07-Jan-2014

The Federal Amended Tax Return Instructions

Federal amended tax return instructions Publication 538 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Federal amended tax return instructions Tax Questions. Federal amended tax return instructions Reminders Useful Items - You may want to see: Introduction Every taxpayer (individuals, business entities, etc. Federal amended tax return instructions ) must figure taxable income on the basis of an annual accounting period called a tax year. Federal amended tax return instructions The calendar year is the most common tax year. Federal amended tax return instructions Other tax years include a fiscal year and a short tax year. Federal amended tax return instructions Each taxpayer must use a consistent accounting method, which is a set of rules for determining when to report income and expenses. Federal amended tax return instructions The most commonly used accounting methods are the cash method and the accrual method. Federal amended tax return instructions Under the cash method, you generally report income in the tax year you receive it, and deduct expenses in the tax year in which you pay them. Federal amended tax return instructions Under the accrual method, you generally report income in the tax year you earn it, regardless of when payment is received. Federal amended tax return instructions You deduct expenses in the tax year you incur them, regardless of when payment is made. Federal amended tax return instructions This publication explains some of the rules for accounting periods and accounting methods. Federal amended tax return instructions In some cases, you may have to refer to other sources for a more in-depth explanation of the topic. Federal amended tax return instructions Comments and suggestions. Federal amended tax return instructions   We welcome your comments about this publication and your suggestions for future editions. Federal amended tax return instructions   You can write to us at the following address: Internal Revenue Service Business, Exempt Organization and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Federal amended tax return instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal amended tax return instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal amended tax return instructions   You can email us at taxforms@irs. Federal amended tax return instructions gov. Federal amended tax return instructions Please put “Publications Comment” on the subject line. Federal amended tax return instructions You can also send us comments from www. Federal amended tax return instructions irs. Federal amended tax return instructions gov/formspubs. Federal amended tax return instructions Select “Comment on Tax Forms and Publications” under “More information. Federal amended tax return instructions ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Federal amended tax return instructions Ordering forms and publications. Federal amended tax return instructions   Visit www. Federal amended tax return instructions irs. Federal amended tax return instructions gov/formspubs to download forms and publications, call 1-800–829–3676, or write to the address below and receive a response within 10 days after your request is received. Federal amended tax return instructions Internal Revenue Service 1201 N. Federal amended tax return instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax Questions. Federal amended tax return instructions   If you have a tax question, check the information available on IRS. Federal amended tax return instructions gov or call 1-800-829-1040. Federal amended tax return instructions We cannot answer tax questions sent to the above address. Federal amended tax return instructions Reminders Photographs of missing children. Federal amended tax return instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal amended tax return instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal amended tax return instructions 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. Federal amended tax return instructions Useful Items - You may want to see: Publication 537 Installment Sales 541 Partnerships 542 Corporations Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 2553 Election by a Small Business Corporation 3115 Application for Change in Accounting Method 8716 Election To Have a Tax Year Other Than a Required Tax Year See Ordering forms and publications, earlier for information about getting these publications and forms. Federal amended tax return instructions Prev  Up  Next   Home   More Online Publications