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File Form 1040ez

Amend Tax Return InstructionsFree Taxes H And R BlockEasy Tax FormCheap State Taxes OnlineFederal Income Tax 1040ezTurbo Tax State EfileCan I File My 1040x Online1040easyFree File State Federal TaxesIrs Forms 2009Complete 1040x FormIrs Gov Form 1040E File 2009 TaxesFree 1040ez FormsEz40File An Amended Tax Return For 2012Free State E File Tax ReturnFree File State Tax OnlyFiling 2011 TaxesGov Forms 1040How To File Free State Taxes OnlineTurbo Tax 2009College Student Tax Return1040 Form FreeFile Tax Amendment2012 Federal Income Tax FormsWww Irs Gov 1040xTax AmendmentsHow To File Taxes If Self EmployedFiling Taxes As UnemployedH&r Block Free Tax PrepPrintable Tax Form 1040Federal Income Tax Forms 2011H&r Block Free File Tax ReturnFree Online 1040ezFree State Taxes FilingFile 2009 Taxes TurbotaxState Income Tax EfileStandard Deduction For Form 1040Amend Tax Return 2013

File Form 1040ez

File form 1040ez Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. File form 1040ez Tax questions. File form 1040ez Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. File form 1040ez irs. File form 1040ez gov/pub550. File form 1040ez What's New Net investment income tax (NIIT). File form 1040ez  Beginning in 2013, you may be subject to the NIIT. File form 1040ez The NIIT applies at a rate of 3. File form 1040ez 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. File form 1040ez See Net investment income tax (NIIT) , later. File form 1040ez Maximum capital gain rates. File form 1040ez  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. File form 1040ez See Capital Gain Tax Rates , later, for more information. File form 1040ez Gift tax exclusion amount increased. File form 1040ez  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. File form 1040ez See Property Received as a Gift , later. File form 1040ez Reminders Mutual fund distributions. File form 1040ez  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. File form 1040ez Foreign source income. File form 1040ez  If you are a U. File form 1040ez S. File form 1040ez citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. File form 1040ez S. File form 1040ez law. File form 1040ez This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. File form 1040ez Employee stock options. File form 1040ez  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. File form 1040ez Photographs of missing children. File form 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File form 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File form 1040ez 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. File form 1040ez Introduction This publication provides information on the tax treatment of investment income and expenses. File form 1040ez It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. File form 1040ez It explains what investment income is taxable and what investment expenses are deductible. File form 1040ez It explains when and how to show these items on your tax return. File form 1040ez It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. File form 1040ez The glossary at the end of this publication defines many of the terms used. File form 1040ez Investment income. File form 1040ez   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. File form 1040ez Investment expenses. File form 1040ez   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. File form 1040ez Qualified retirement plans and IRAs. File form 1040ez   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. File form 1040ez The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. File form 1040ez The tax rules that apply to retirement plan distributions are explained in the following publications. File form 1040ez Publication 560, Retirement Plans for Small Business. File form 1040ez Publication 571, Tax-Sheltered Annuity Plans. File form 1040ez Publication 575, Pension and Annuity Income. File form 1040ez Publication 590, Individual Retirement Arrangements (IRAs). File form 1040ez Publication 721, Tax Guide to U. File form 1040ez S. File form 1040ez Civil Service Retirement Benefits. File form 1040ez    Comments and suggestions. File form 1040ez   We welcome your comments about this publication and your suggestions for future editions. File form 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File form 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File form 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File form 1040ez   You can send your comments from www. File form 1040ez irs. File form 1040ez gov/formspubs/. File form 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications. File form 1040ez ”   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. File form 1040ez Ordering forms and publications. File form 1040ez   Visit www. File form 1040ez irs. File form 1040ez 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. File form 1040ez Internal Revenue Service 1201 N. File form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File form 1040ez   If you have a tax question, check the information available on IRS. File form 1040ez gov or call 1-800-829-1040. File form 1040ez We cannot answer tax questions sent to either of the above addresses. File form 1040ez Prev  Up  Next   Home   More Online Publications
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File a Retirement Plan Return or Report

Form 5500 Corner for the annual reports of an employee benefit plan:

  • 5500, Annual Return/Report of an Employee Benefit Plan
  • 5500-EZ, Annual Return of One-Participant Retirement Plan
  • 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan
  • 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits
  • 5558, Application of Extension of Time to File Certain Employee Plan Returns

Form 5330 Corner for excise tax returns

Form 8955-SSA Resources for reports on deferred vested benefits

Form 8822-B to report a change in identity of a plan's responsible party

All retirement plan forms and publications

Notices to plan participants

DOL and PBGC requirements

Determinations

Additional resources

 

Page Last Reviewed or Updated: 20-Mar-2014

The File Form 1040ez

File form 1040ez 1. File form 1040ez   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. File form 1040ez Deducted. File form 1040ez Who Can Participate in a 403(b) Plan?Ministers. File form 1040ez Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. File form 1040ez Specifically, the chapter answers the following questions. File form 1040ez What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. File form 1040ez Individual accounts in a 403(b) plan can be any of the following types. File form 1040ez An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. File form 1040ez Generally, retirement income accounts can invest in either annuities or mutual funds. File form 1040ez We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. File form 1040ez What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. File form 1040ez The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. File form 1040ez Allowable contributions to a 403(b) plan are either excluded or deducted from your income. File form 1040ez However, if your contributions are made to a Roth contribution program, this benefit does not apply. File form 1040ez Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. File form 1040ez Note. File form 1040ez Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. File form 1040ez See chapter 4, Limit on Elective Deferrals , for more information. File form 1040ez The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. File form 1040ez Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. File form 1040ez Otherwise, they are taxed when you withdraw them. File form 1040ez The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. File form 1040ez See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . File form 1040ez Excluded. File form 1040ez   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. File form 1040ez This means that you do not report the excluded amount on your tax return. File form 1040ez Deducted. File form 1040ez   If an amount is deducted from your income, it is included with your other wages on your Form W-2. File form 1040ez You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. File form 1040ez Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. File form 1040ez Eligible employees. File form 1040ez   The following employees are eligible to participate in a 403(b) plan. File form 1040ez Employees of tax-exempt organizations established under section 501(c)(3). File form 1040ez These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. File form 1040ez Employees of public school systems who are involved in the day-to-day operations of a school. File form 1040ez Employees of cooperative hospital service organizations. File form 1040ez Civilian faculty and staff of the Uniformed Services University of the Health Sciences. File form 1040ez Employees of public school systems organized by Indian tribal governments. File form 1040ez Certain ministers (explained next). File form 1040ez Ministers. File form 1040ez   The following ministers are eligible employees for whom a 403(b) account can be established. File form 1040ez Ministers employed by section 501(c)(3) organizations. File form 1040ez Self-employed ministers. File form 1040ez A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. File form 1040ez Ministers (chaplains) who meet both of the following requirements. File form 1040ez They are employed by organizations that are not section 501(c)(3) organizations. File form 1040ez They function as ministers in their day-to-day professional responsibilities with their employers. File form 1040ez   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. File form 1040ez Example. File form 1040ez A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. File form 1040ez Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. File form 1040ez Only employers can set up 403(b) accounts. File form 1040ez A self-employed minister cannot set up a 403(b) account for his or her benefit. File form 1040ez If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. File form 1040ez How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. File form 1040ez However, some plans will allow you to make after-tax contributions (defined below). File form 1040ez The following types of contributions can be made to 403(b) accounts. File form 1040ez Elective deferrals . File form 1040ez These are contributions made under a salary reduction agreement. File form 1040ez This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. File form 1040ez Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. File form 1040ez If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. File form 1040ez Nonelective contributions . File form 1040ez These are employer contributions that are not made under a salary reduction agreement. File form 1040ez Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. File form 1040ez You do not pay income tax on these contributions until you withdraw them from the account. File form 1040ez After-tax contributions . File form 1040ez These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. File form 1040ez A salary payment on which income tax has been withheld is a source of these contributions. File form 1040ez If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. File form 1040ez A combination of any of the three contribution types listed above. File form 1040ez Self-employed minister. File form 1040ez   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. File form 1040ez Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. File form 1040ez Your employer will report contributions on your 2013 Form W-2. File form 1040ez Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. File form 1040ez If you are a self-employed minister or chaplain, see the discussions next. File form 1040ez Self-employed ministers. File form 1040ez   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. File form 1040ez Deduct your contributions on line 28 of the 2013 Form 1040. File form 1040ez Chaplains. File form 1040ez   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. File form 1040ez    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. File form 1040ez   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. File form 1040ez Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. File form 1040ez How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. File form 1040ez If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. File form 1040ez Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. File form 1040ez Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. File form 1040ez Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. File form 1040ez Prev  Up  Next   Home   More Online Publications