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File 2011 Tax

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File 2011 Tax

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

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