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Form 1040x 2008

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Form 1040x 2008

Form 1040x 2008 Publication 505 - Additional Material Prev  Up  Next   Home   More Online Publications
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Understanding your CP09 Notice

We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn't claim it on your tax return.


What you need to do

  • Read your notice carefully — it will explain the steps needed to determine your qualifications.
  • Complete the Earned Income Credit Eligibility Worksheet.

    If you are eligible for the credit,
    • Sign and date the worksheet.
    • Mail the signed worksheet in the envelope provided.
    If you are not eligible for the credit,
    • Do not return the worksheet to us.

What we will do

We will review your worksheet and make a determination.

  • If you're eligible for the credit, we'll send you a refund check in 6 ― 8 weeks, as long as you don't owe tax or any other debts we’re required to collect.
  • If we deny the credit, we will send you a letter of explanation.
  • If you don't hear from us after 8 weeks, call our toll free line at 1-800-829-0922 to check the status.

You may want to...


Answers to Common Questions

Why did the IRS send me this notice?
You may be eligible for the Earned Income Credit (EIC). The EIC is a credit for certain people who work and have earned income. The credit may give you a refund even if you do not owe any tax.


Tips for next year

Claim the credit if you are still eligible.

Ask the IRS to figure the earned income credit for you by writing "EIC" on the EIC line, complete Schedule EIC, and attach it to your return. If you qualify for the credit, the IRS will calculate it for you.

Write "NO" on the EIC line if you do not want or you do not qualify for the credit.

Page Last Reviewed or Updated: 19-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Form 1040x 2008

Form 1040x 2008 3. Form 1040x 2008   SIMPLE Plans Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: SIMPLE IRA PlanWho Can Set Up a SIMPLE IRA Plan? Who Can Participate in a SIMPLE IRA Plan? How To Set Up a SIMPLE IRA Plan Notification Requirement Contribution Limits When To Deduct Contributions Where To Deduct Contributions Tax Treatment of Contributions Distributions (Withdrawals) More Information on SIMPLE IRA Plans SIMPLE 401(k) Plan Topics - This chapter discusses: SIMPLE IRA plan SIMPLE 401(k) plan Useful Items - You may want to see: Publications 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4284 SIMPLE IRA Plan Checklist 4334 SIMPLE IRA Plans for Small Businesses Forms (and Instructions) W-2 Wage and Tax Statement 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A savings incentive match plan for employees (SIMPLE plan) is a written arrangement that provides you and your employees with a simplified way to make contributions to provide retirement income. Form 1040x 2008 Under a SIMPLE plan, employees can choose to make salary reduction contributions to the plan rather than receiving these amounts as part of their regular pay. Form 1040x 2008 In addition, you will contribute matching or nonelective contributions. Form 1040x 2008 SIMPLE plans can only be maintained on a calendar-year basis. Form 1040x 2008 A SIMPLE plan can be set up in either of the following ways. Form 1040x 2008 Using SIMPLE IRAs (SIMPLE IRA plan). Form 1040x 2008 As part of a 401(k) plan (SIMPLE 401(k) plan). Form 1040x 2008 Many financial institutions will help you set up a SIMPLE plan. Form 1040x 2008 SIMPLE IRA Plan A SIMPLE IRA plan is a retirement plan that uses SIMPLE IRAs for each eligible employee. Form 1040x 2008 Under a SIMPLE IRA plan, a SIMPLE IRA must be set up for each eligible employee. Form 1040x 2008 For the definition of an eligible employee, see Who Can Participate in a SIMPLE IRA Plan , later. Form 1040x 2008 Who Can Set Up a SIMPLE IRA Plan? You can set up a SIMPLE IRA plan if you meet both the following requirements. Form 1040x 2008 You meet the employee limit. Form 1040x 2008 You do not maintain another qualified plan unless the other plan is for collective bargaining employees. Form 1040x 2008 Employee limit. Form 1040x 2008   You can set up a SIMPLE IRA plan only if you had 100 or fewer employees who received $5,000 or more in compensation from you for the preceding year. Form 1040x 2008 Under this rule, you must take into account all employees employed at any time during the calendar year regardless of whether they are eligible to participate. Form 1040x 2008 Employees include self-employed individuals who received earned income and leased employees (defined in chapter 1). Form 1040x 2008   Once you set up a SIMPLE IRA plan, you must continue to meet the 100-employee limit each year you maintain the plan. Form 1040x 2008 Grace period for employers who cease to meet the 100-employee limit. Form 1040x 2008   If you maintain the SIMPLE IRA plan for at least 1 year and you cease to meet the 100-employee limit in a later year, you will be treated as meeting it for the 2 calendar years immediately following the calendar year for which you last met it. Form 1040x 2008   A different rule applies if you do not meet the 100-employee limit because of an acquisition, disposition, or similar transaction. Form 1040x 2008 Under this rule, the SIMPLE IRA plan will be treated as meeting the 100-employee limit for the year of the transaction and the 2 following years if both the following conditions are satisfied. Form 1040x 2008 Coverage under the plan has not significantly changed during the grace period. Form 1040x 2008 The SIMPLE IRA plan would have continued to qualify after the transaction if you had remained a separate employer. Form 1040x 2008    The grace period for acquisitions, dispositions, and similar transactions also applies if, because of these types of transactions, you do not meet the rules explained under Other qualified plan or Who Can Participate in a SIMPLE IRA Plan, below. Form 1040x 2008 Other qualified plan. Form 1040x 2008   The SIMPLE IRA plan generally must be the only retirement plan to which you make contributions, or to which benefits accrue, for service in any year beginning with the year the SIMPLE IRA plan becomes effective. Form 1040x 2008 Exception. Form 1040x 2008   If you maintain a qualified plan for collective bargaining employees, you are permitted to maintain a SIMPLE IRA plan for other employees. Form 1040x 2008 Who Can Participate in a SIMPLE IRA Plan? Eligible employee. Form 1040x 2008   Any employee who received at least $5,000 in compensation during any 2 years preceding the current calendar year and is reasonably expected to receive at least $5,000 during the current calendar year is eligible to participate. Form 1040x 2008 The term “employee” includes a self-employed individual who received earned income. Form 1040x 2008   You can use less restrictive eligibility requirements (but not more restrictive ones) by eliminating or reducing the prior year compensation requirements, the current year compensation requirements, or both. Form 1040x 2008 For example, you can allow participation for employees who received at least $3,000 in compensation during any preceding calendar year. Form 1040x 2008 However, you cannot impose any other conditions for participating in a SIMPLE IRA plan. Form 1040x 2008 Excludable employees. Form 1040x 2008   The following employees do not need to be covered under a SIMPLE IRA plan. Form 1040x 2008 Employees who are covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. Form 1040x 2008 Nonresident alien employees who have received no U. Form 1040x 2008 S. Form 1040x 2008 source wages, salaries, or other personal services compensation from you. Form 1040x 2008 Compensation. Form 1040x 2008   Compensation for employees is the total wages, tips, and other compensation from the employer subject to federal income tax withholding and the amounts paid for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. Form 1040x 2008 Compensation also includes the employee's salary reduction contributions made under this plan and, if applicable, elective deferrals under a section 401(k) plan, a SARSEP, or a section 403(b) annuity contract and compensation deferred under a section 457 plan required to be reported by the employer on Form W-2. Form 1040x 2008 If you are self-employed, compensation is your net earnings from self-employment (line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040)) before subtracting any contributions made to the SIMPLE IRA plan for yourself. Form 1040x 2008 How To Set Up a SIMPLE IRA Plan You can use Form 5304-SIMPLE or Form 5305-SIMPLE to set up a SIMPLE IRA plan. Form 1040x 2008 Each form is a model savings incentive match plan for employees (SIMPLE) plan document. Form 1040x 2008 Which form you use depends on whether you select a financial institution or your employees select the institution that will receive the contributions. Form 1040x 2008 Use Form 5304-SIMPLE if you allow each plan participant to select the financial institution for receiving his or her SIMPLE IRA plan contributions. Form 1040x 2008 Use Form 5305-SIMPLE if you require that all contributions under the SIMPLE IRA plan be deposited initially at a designated financial institution. Form 1040x 2008 The SIMPLE IRA plan is adopted when you have completed all appropriate boxes and blanks on the form and you (and the designated financial institution, if any) have signed it. Form 1040x 2008 Keep the original form. Form 1040x 2008 Do not file it with the IRS. Form 1040x 2008 Other uses of the forms. Form 1040x 2008   If you set up a SIMPLE IRA plan using Form 5304-SIMPLE or Form 5305-SIMPLE, you can use the form to satisfy other requirements, including the following. Form 1040x 2008 Meeting employer notification requirements for the SIMPLE IRA plan. Form 1040x 2008 Form 5304-SIMPLE and Form 5305-SIMPLE contain a Model Notification to Eligible Employees that provides the necessary information to the employee. Form 1040x 2008 Maintaining the SIMPLE IRA plan records and proving you set up a SIMPLE IRA plan for employees. Form 1040x 2008 Deadline for setting up a SIMPLE IRA plan. Form 1040x 2008   You can set up a SIMPLE IRA plan effective on any date from January 1 through October 1 of a year, provided you did not previously maintain a SIMPLE IRA plan. Form 1040x 2008 This requirement does not apply if you are a new employer that comes into existence after October 1 of the year the SIMPLE IRA plan is set up and you set up a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence. Form 1040x 2008 If you previously maintained a SIMPLE IRA plan, you can set up a SIMPLE IRA plan effective only on January 1 of a year. Form 1040x 2008 A SIMPLE IRA plan cannot have an effective date that is before the date you actually adopt the plan. Form 1040x 2008 Setting up a SIMPLE IRA. Form 1040x 2008   SIMPLE IRAs are the individual retirement accounts or annuities into which the contributions are deposited. Form 1040x 2008 A SIMPLE IRA must be set up for each eligible employee. Form 1040x 2008 Forms 5305-S, SIMPLE Individual Retirement Trust Account, and 5305-SA, SIMPLE Individual Retirement Custodial Account, are model trust and custodial account documents the participant and the trustee (or custodian) can use for this purpose. Form 1040x 2008   A SIMPLE IRA cannot be a Roth IRA. Form 1040x 2008 Contributions to a SIMPLE IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. Form 1040x 2008 Deadline for setting up a SIMPLE IRA. Form 1040x 2008   A SIMPLE IRA must be set up for an employee before the first date by which a contribution is required to be deposited into the employee's IRA. Form 1040x 2008 See Time limits for contributing funds , later, under Contribution Limits. Form 1040x 2008 Credit for startup costs. Form 1040x 2008   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE IRA plan that first became effective in 2013. Form 1040x 2008 For more information, see Credit for startup costs under Reminders, earlier. Form 1040x 2008 Notification Requirement If you adopt a SIMPLE IRA plan, you must notify each employee of the following information before the beginning of the election period. Form 1040x 2008 The employee's opportunity to make or change a salary reduction choice under a SIMPLE IRA plan. Form 1040x 2008 Your decision to make either matching contributions or nonelective contributions (discussed later). Form 1040x 2008 A summary description provided by the financial institution. Form 1040x 2008 Written notice that his or her balance can be transferred without cost or penalty if they use a designated financial institution. Form 1040x 2008 Election period. Form 1040x 2008   The election period is generally the 60-day period immediately preceding January 1 of a calendar year (November 2 to December 31 of the preceding calendar year). Form 1040x 2008 However, the dates of this period are modified if you set up a SIMPLE IRA plan in mid-year (for example, on July 1) or if the 60-day period falls before the first day an employee becomes eligible to participate in the SIMPLE IRA plan. Form 1040x 2008   A SIMPLE IRA plan can provide longer periods for permitting employees to enter into salary reduction agreements or to modify prior agreements. Form 1040x 2008 For example, a SIMPLE IRA plan can provide a 90-day election period instead of the 60-day period. Form 1040x 2008 Similarly, in addition to the 60-day period, a SIMPLE IRA plan can provide quarterly election periods during the 30 days before each calendar quarter, other than the first quarter of each year. Form 1040x 2008 Contribution Limits Contributions are made up of salary reduction contributions and employer contributions. Form 1040x 2008 You, as the employer, must make either matching contributions or nonelective contributions, defined later. Form 1040x 2008 No other contributions can be made to the SIMPLE IRA plan. Form 1040x 2008 These contributions, which you can deduct, must be made timely. Form 1040x 2008 See Time limits for contributing funds , later. Form 1040x 2008 Salary reduction contributions. Form 1040x 2008   The amount the employee chooses to have you contribute to a SIMPLE IRA on his or her behalf cannot be more than $12,000 for 2013 and 2014. Form 1040x 2008 These contributions must be expressed as a percentage of the employee's compensation unless you permit the employee to express them as a specific dollar amount. Form 1040x 2008 You cannot place restrictions on the contribution amount (such as limiting the contribution percentage), except to comply with the $12,000 limit. Form 1040x 2008   If you or an employee participates in any other qualified plan during the year and you or your employee have salary reduction contributions (elective deferrals) under those plans, the salary reduction contributions under a SIMPLE IRA plan also count toward the overall annual limit ($17,500 for 2013 and 2014) on exclusion of salary reduction contributions and other elective deferrals. Form 1040x 2008 Catch-up contributions. Form 1040x 2008   A SIMPLE IRA plan can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. Form 1040x 2008 The catch-up contribution limit for 2013 and 2014 for SIMPLE IRA plans is $2,500. Form 1040x 2008 Salary reduction contributions are not treated as catch-up contributions for 2013 or 2014 until they exceed $12,000. Form 1040x 2008 However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. Form 1040x 2008 The catch-up contribution limit. Form 1040x 2008 The excess of the participant's compensation over the salary reduction contributions that are not catch-up contributions. Form 1040x 2008 Employer matching contributions. Form 1040x 2008   You are generally required to match each employee's salary reduction contributions on a dollar-for-dollar basis up to 3% of the employee's compensation. Form 1040x 2008 This requirement does not apply if you make nonelective contributions as discussed later. Form 1040x 2008 Example. Form 1040x 2008 In 2013, your employee, John Rose, earned $25,000 and chose to defer 5% of his salary. Form 1040x 2008 Your net earnings from self-employment are $40,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. Form 1040x 2008 You make 3% matching contributions. Form 1040x 2008 The total contribution you make for John is $2,000, figured as follows. Form 1040x 2008 Salary reduction contributions ($25,000 × . Form 1040x 2008 05) $1,250 Employer matching contribution ($25,000 × . Form 1040x 2008 03) 750 Total contributions $2,000     The total contribution you make for yourself is $5,200, figured as follows. Form 1040x 2008 Salary reduction contributions ($40,000 × . Form 1040x 2008 10) $4,000 Employer matching contribution ($40,000 × . Form 1040x 2008 03) 1,200 Total contributions $5,200 Lower percentage. Form 1040x 2008   If you choose a matching contribution less than 3%, the percentage must be at least 1%. Form 1040x 2008 You must notify the employees of the lower match within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. Form 1040x 2008 You cannot choose a percentage less than 3% for more than 2 years during the 5-year period that ends with (and includes) the year for which the choice is effective. Form 1040x 2008 Nonelective contributions. Form 1040x 2008   Instead of matching contributions, you can choose to make nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 (or some lower amount you select) of compensation from you for the year. Form 1040x 2008 If you make this choice, you must make nonelective contributions whether or not the employee chooses to make salary reduction contributions. Form 1040x 2008 Only $255,000 of the employee's compensation can be taken into account to figure the contribution limit in 2013 ($260,000 in 2014). Form 1040x 2008   If you choose this 2% contribution formula, you must notify the employees within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. Form 1040x 2008 Example 1. Form 1040x 2008 In 2013, your employee, Jane Wood, earned $36,000 and chose to have you contribute 10% of her salary. Form 1040x 2008 Your net earnings from self-employment are $50,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. Form 1040x 2008 You make a 2% nonelective contribution. Form 1040x 2008 Both of you are under age 50. Form 1040x 2008 The total contribution you make for Jane is $4,320, figured as follows. Form 1040x 2008 Salary reduction contributions ($36,000 × . Form 1040x 2008 10) $3,600 2% nonelective contributions ($36,000 × . Form 1040x 2008 02) 720 Total contributions $4,320     The total contribution you make for yourself is $6,000, figured as follows. Form 1040x 2008 Salary reduction contributions ($50,000 × . Form 1040x 2008 10) $5,000 2% nonelective contributions ($50,000 × . Form 1040x 2008 02) 1,000 Total contributions $6,000 Example 2. Form 1040x 2008 Using the same facts as in Example 1, above, the maximum contribution you make for Jane or for yourself if you each earned $75,000 is $13,500, figured as follows. Form 1040x 2008 Salary reduction contributions (maximum amount allowed) $12,000 2% nonelective contributions ($75,000 × . Form 1040x 2008 02) 1,500 Total contributions $13,500 Time limits for contributing funds. Form 1040x 2008   You must make the salary reduction contributions to the SIMPLE IRA within 30 days after the end of the month in which the amounts would otherwise have been payable to the employee in cash. Form 1040x 2008 You must make matching contributions or nonelective contributions by the due date (including extensions) for filing your federal income tax return for the year. Form 1040x 2008 Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions. Form 1040x 2008 When To Deduct Contributions You can deduct SIMPLE IRA contributions in the tax year within which the calendar year for which contributions were made ends. Form 1040x 2008 You can deduct contributions for a particular tax year if they are made for that tax year and are made by the due date (including extensions) of your federal income tax return for that year. Form 1040x 2008 Example 1. Form 1040x 2008 Your tax year is the fiscal year ending June 30. Form 1040x 2008 Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2013 before July 1, 2013) are deductible in the tax year ending June 30, 2014. Form 1040x 2008 Example 2. Form 1040x 2008 You are a sole proprietor whose tax year is the calendar year. Form 1040x 2008 Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2014 by April 15, 2014) are deductible in the 2013 tax year. Form 1040x 2008 Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. Form 1040x 2008 For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040); partnerships deduct them on Form 1065; and corporations deduct them on Form 1120 or Form 1120S. Form 1040x 2008 Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. Form 1040x 2008 (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065) you receive from the partnership. Form 1040x 2008 ) Tax Treatment of Contributions You can deduct your contributions and your employees can exclude these contributions from their gross income. Form 1040x 2008 SIMPLE IRA plan contributions are not subject to federal income tax withholding. Form 1040x 2008 However, salary reduction contributions are subject to social security, Medicare, and federal unemployment (FUTA) taxes. Form 1040x 2008 Matching and nonelective contributions are not subject to these taxes. Form 1040x 2008 Reporting on Form W-2. Form 1040x 2008   Do not include SIMPLE IRA plan contributions in the “Wages, tips, other compensation” box of Form W-2. Form 1040x 2008 You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. Form 1040x 2008 You must also include them in box 12. Form 1040x 2008 Mark the “Retirement plan” checkbox in box 13. Form 1040x 2008 For more information, see the Form W-2 instructions. Form 1040x 2008 Distributions (Withdrawals) Distributions from a SIMPLE IRA are subject to IRA rules and generally are includible in income for the year received. Form 1040x 2008 Tax-free rollovers can be made from one SIMPLE IRA into another SIMPLE IRA. Form 1040x 2008 However, a rollover from a SIMPLE IRA to a non-SIMPLE IRA can be made tax free only after a 2-year participation in the SIMPLE IRA plan. Form 1040x 2008 Generally, you or your employee must begin to receive distributions from a SIMPLE IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. Form 1040x 2008 Early withdrawals generally are subject to a 10% additional tax. Form 1040x 2008 However, the additional tax is increased to 25% if funds are withdrawn within 2 years of beginning participation. Form 1040x 2008 More information. Form 1040x 2008   See Publication 590 for information about IRA rules, including those on the tax treatment of distributions, rollovers, required distributions, and income tax withholding. Form 1040x 2008 More Information on SIMPLE IRA Plans If you need help to set up or maintain a SIMPLE IRA plan, go to the IRS website and search SIMPLE IRA Plan. Form 1040x 2008 SIMPLE 401(k) Plan You can adopt a SIMPLE plan as part of a 401(k) plan if you meet the 100-employee limit as discussed earlier under SIMPLE IRA Plan. Form 1040x 2008 A SIMPLE 401(k) plan is a qualified retirement plan and generally must satisfy the rules discussed under Qualification Rules in chapter 4, including the required distribution rules. Form 1040x 2008 However, a SIMPLE 401(k) plan is not subject to the nondiscrimination and top-heavy rules discussed in chapter 4 if the plan meets the conditions listed below. Form 1040x 2008 Under the plan, an employee can choose to have you make salary reduction contributions for the year to a trust in an amount expressed as a percentage of the employee's compensation, but not more than $12,000 for 2013 and 2014. Form 1040x 2008 If permitted under the plan, an employee who is age 50 or over can also make a catch-up contribution of up to $2,500 for 2013 and 2014. Form 1040x 2008 See Catch-up contributions , earlier under Contribution Limits. Form 1040x 2008 You must make either: Matching contributions up to 3% of compensation for the year, or Nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 of compensation from you for the year. Form 1040x 2008 No other contributions can be made to the trust. Form 1040x 2008 No contributions are made, and no benefits accrue, for services during the year under any other qualified retirement plan sponsored by you on behalf of any employee eligible to participate in the SIMPLE 401(k) plan. Form 1040x 2008 The employee's rights to any contributions are nonforfeitable. Form 1040x 2008 No more than $255,000 of the employee's compensation can be taken into account in figuring matching contributions and nonelective contributions in 2013 ($260,000 in 2014). Form 1040x 2008 Compensation is defined earlier in this chapter. Form 1040x 2008 Employee notification. Form 1040x 2008   The notification requirement that applies to SIMPLE IRA plans also applies to SIMPLE 401(k) plans. Form 1040x 2008 See Notification Requirement in this chapter. Form 1040x 2008 Credit for startup costs. Form 1040x 2008   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE 401(k) plan that first became effective in 2013. Form 1040x 2008 For more information, see Credit for startup costs under Reminders, earlier. Form 1040x 2008 Note on Forms. Form 1040x 2008   Please note that Forms 5304-SIMPLE and 5305-SIMPLE can not be used to establish a SIMPLE 401(k) plan. Form 1040x 2008 To set up a SIMPLE 401(k) plan, see Adopting a Written Plan in chapter 4. Form 1040x 2008 Prev  Up  Next   Home   More Online Publications