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Free 2011 Tax Forms

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Free 2011 Tax Forms

Free 2011 tax forms 8. Free 2011 tax forms   Qualified Tuition Program (QTP) Table of Contents Introduction What Is a Qualified Tuition ProgramDesignated beneficiary. Free 2011 tax forms Half-time student. Free 2011 tax forms How Much Can You Contribute Are Distributions TaxableFiguring the Taxable Portion of a Distribution Additional Tax on Taxable Distributions Rollovers and Other TransfersRollovers Changing the Designated Beneficiary Introduction Qualified tuition programs (QTPs) are also called “529 plans. Free 2011 tax forms ” States may establish and maintain programs that allow you to either prepay or contribute to an account for paying a student's qualified education expenses at a postsecondary institution. Free 2011 tax forms Eligible educational institutions may establish and maintain programs that allow you to prepay a student's qualified education expenses. Free 2011 tax forms If you prepay tuition, the student (designated beneficiary) will be entitled to a waiver or a payment of qualified education expenses. Free 2011 tax forms You cannot deduct either payments or contributions to a QTP. Free 2011 tax forms For information on a specific QTP, you will need to contact the state agency or eligible educational institution that established and maintains it. Free 2011 tax forms What is the tax benefit of a QTP. Free 2011 tax forms   No tax is due on a distribution from a QTP unless the amount distributed is greater than the beneficiary's adjusted qualified education expenses. Free 2011 tax forms See Are Distributions Taxable , later, for more information. Free 2011 tax forms    Even if a QTP is used to finance a student's education, the student or the student's parents still may be eligible to claim the American opportunity credit or the lifetime learning credit. Free 2011 tax forms See Coordination With American Opportunity and Lifetime Learning Credits, later. Free 2011 tax forms What Is a Qualified Tuition Program A qualified tuition program is a program set up to allow you to either prepay, or contribute to an account established for paying, a student's qualified education expenses at an eligible educational institution. Free 2011 tax forms QTPs can be established and maintained by states (or agencies or instrumentalities of a state) and eligible educational institutions. Free 2011 tax forms The program must meet certain requirements. Free 2011 tax forms Your state government or the eligible educational institution in which you are interested can tell you whether or not they participate in a QTP. Free 2011 tax forms Qualified education expenses. Free 2011 tax forms   These are expenses related to enrollment or attendance at an Eligible educational institution (defined later). Free 2011 tax forms As shown in the following list, to be qualified, some of the expenses must be required by the institution and some must be incurred by students who are enrolled at least half-time. Free 2011 tax forms See Half-time student , later. Free 2011 tax forms The following expenses must be required for enrollment or attendance of a Designated beneficiary (defined later) at an eligible educational institution. Free 2011 tax forms Tuition and fees. Free 2011 tax forms Books, supplies, and equipment. Free 2011 tax forms Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible educational institution. Free 2011 tax forms Expenses for room and board must be incurred by students who are enrolled at least half-time. Free 2011 tax forms The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. Free 2011 tax forms The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Free 2011 tax forms The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Free 2011 tax forms You will need to contact the eligible educational institution for qualified room and board costs. Free 2011 tax forms    For tax years after 2010, the purchase of computer technology or equipment is only a qualified education expense if the computer technology or equipment is required for enrollment or attendance at an eligible institution. Free 2011 tax forms Designated beneficiary. Free 2011 tax forms   The designated beneficiary is generally the student (or future student) for whom the QTP is intended to provide benefits. Free 2011 tax forms The designated beneficiary can be changed after participation in the QTP begins. Free 2011 tax forms If a state or local government or certain tax-exempt organizations purchase an interest in a QTP as part of a scholarship program, the designated beneficiary is the person who receives the interest as a scholarship. Free 2011 tax forms Half-time student. Free 2011 tax forms   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic workload for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Free 2011 tax forms Eligible educational institution. Free 2011 tax forms   For purposes of a QTP, this is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Free 2011 tax forms S. Free 2011 tax forms Department of Education. Free 2011 tax forms It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Free 2011 tax forms The educational institution should be able to tell you if it is an eligible educational institution. Free 2011 tax forms   Certain educational institutions located outside the United States also participate in the U. Free 2011 tax forms S. Free 2011 tax forms Department of Education's Federal Student Aid (FSA) programs. Free 2011 tax forms   How Much Can You Contribute Contributions to a QTP on behalf of any beneficiary cannot be more than the amount necessary to provide for the qualified education expenses of the beneficiary. Free 2011 tax forms There are no income restrictions on the individual contributors. Free 2011 tax forms You can contribute to both a QTP and a Coverdell ESA in the same year for the same designated beneficiary. Free 2011 tax forms   Are Distributions Taxable The part of a distribution representing the amount paid or contributed to a QTP does not have to be included in income. Free 2011 tax forms This is a return of the investment in the plan. Free 2011 tax forms The designated beneficiary generally does not have to include in income any earnings distributed from a QTP if the total distribution is less than or equal to adjusted qualified education expenses (defined under Figuring the Taxable Portion of a Distribution , later). Free 2011 tax forms Earnings and return of investment. Free 2011 tax forms    You will receive a Form 1099-Q, from each of the programs from which you received a QTP distribution in 2013. Free 2011 tax forms The amount of your gross distribution (box 1) shown on each form will be divided between your earnings (box 2) and your basis, or return of investment (box 3). Free 2011 tax forms Form 1099-Q should be sent to you by January 31, 2014. Free 2011 tax forms Figuring the Taxable Portion of a Distribution To determine if total distributions for the year are more or less than the amount of qualified education expenses, you must compare the total of all QTP distributions for the tax year to the adjusted qualified education expenses. Free 2011 tax forms Adjusted qualified education expenses. Free 2011 tax forms   This amount is the total qualified education expenses reduced by any tax-free educational assistance. Free 2011 tax forms Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Free 2011 tax forms Taxable earnings. Free 2011 tax forms   Use the following steps to figure the taxable part. Free 2011 tax forms Multiply the total distributed earnings shown in box 2 of Form 1099-Q by a fraction. Free 2011 tax forms The numerator is the adjusted qualified education expenses paid during the year and the denominator is the total amount distributed during the year. Free 2011 tax forms Subtract the amount figured in (1) from the total distributed earnings. Free 2011 tax forms The result is the amount the beneficiary must include in income. Free 2011 tax forms Report it on Form 1040 or Form 1040NR, line 21. Free 2011 tax forms Example 1. Free 2011 tax forms In 2007, Sara Clarke's parents opened a savings account for her with a QTP maintained by their state government. Free 2011 tax forms Over the years they contributed $18,000 to the account. Free 2011 tax forms The total balance in the account was $27,000 on the date the distribution was made. Free 2011 tax forms In the summer of 2013, Sara enrolled in college and had $8,300 of qualified education expenses for the rest of the year. Free 2011 tax forms She paid her college expenses from the following sources. Free 2011 tax forms   Gift from parents $1,600     Partial tuition scholarship (tax-free) 3,100     QTP distribution 5,300           Before Sara can determine the taxable part of her QTP distribution, she must reduce her total qualified education expenses by any tax-free educational assistance. Free 2011 tax forms   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Equals: Adjusted qualified  education expenses (AQEE) $5,200   Since the remaining expenses ($5,200) are less than the QTP distribution, part of the earnings will be taxable. Free 2011 tax forms Sara's Form 1099-Q shows that $950 of the QTP distribution is earnings. Free 2011 tax forms Sara figures the taxable part of the distributed earnings as follows. Free 2011 tax forms   1. Free 2011 tax forms $950 (earnings) × $5,200 AQEE  $5,300 distribution           =$932 (tax-free earnings)     2. Free 2011 tax forms $950 (earnings)−$932 (tax-free earnings)     =$18 (taxable earnings)  Sara must include $18 in income (Form 1040, line 21) as distributed QTP earnings not used for adjusted qualified education expenses. Free 2011 tax forms Coordination With American Opportunity and Lifetime Learning Credits An American opportunity or lifetime learning credit (education credit) can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. Free 2011 tax forms This means that after the beneficiary reduces qualified education expenses by tax-free educational assistance, he or she must further reduce them by the expenses taken into account in determining the credit. Free 2011 tax forms Example 2. Free 2011 tax forms Assume the same facts as in Example 1 , except that Sara's parents claimed an American opportunity credit of $2,500 (based on $4,000 expenses). Free 2011 tax forms   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Minus: Expenses taken into account  in figuring American opportunity credit −4,000     Equals: Adjusted qualified  education expenses (AQEE) $1,200           The taxable part of the distribution is figured as follows. Free 2011 tax forms   1. Free 2011 tax forms $950 (earnings) × $1,200 AQEE  $5,300 distribution           =$215 (tax-free earnings)     2. Free 2011 tax forms $950 (earnings)−$215 (tax-free earnings)     =$735 (taxable earnings)       Sara must include $735 in income (Form 1040, line 21). Free 2011 tax forms This represents distributed earnings not used for adjusted qualified education expenses. Free 2011 tax forms Coordination With Coverdell ESA Distributions If a designated beneficiary receives distributions from both a QTP and a Coverdell ESA in the same year, and the total of these distributions is more than the beneficiary's adjusted qualified higher education expenses, the expenses must be allocated between the distributions. Free 2011 tax forms For purposes of this allocation, disregard any qualified elementary and secondary education expenses. Free 2011 tax forms Example 3. Free 2011 tax forms Assume the same facts as in Example 2 , except that instead of receiving a $5,300 distribution from her QTP, Sara received $4,600 from that account and $700 from her Coverdell ESA. Free 2011 tax forms In this case, Sara must allocate her $1,200 of adjusted qualified higher education expenses (AQHEE) between the two distributions. Free 2011 tax forms   $1,200 AQHEE × $700 ESA distribution  $5,300 total distribution = $158 AQHEE (ESA)     $1,200 AQHEE × $4,600 QTP distribution  $5,300 total distribution = $1,042 AQHEE (QTP)   Sara then figures the taxable portion of her Coverdell ESA distribution based on qualified higher education expenses of $158, and the taxable portion of her QTP distribution based on the other $1,042. Free 2011 tax forms Note. Free 2011 tax forms If you are required to allocate your expenses between Coverdell ESA and QTP distributions, and you have adjusted qualified elementary and secondary education expenses, see the examples in chapter 7, Coverdell Education Savings Account under Coordination With Qualified Tuition Program (QTP) Distributions . Free 2011 tax forms Coordination With Tuition and Fees Deduction. Free 2011 tax forms   A tuition and fees deduction can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. Free 2011 tax forms Losses on QTP Investments If you have a loss on your investment in a QTP account, you may be able to take the loss on your income tax return. Free 2011 tax forms You can take the loss only when all amounts from that account have been distributed and the total distributions are less than your unrecovered basis. Free 2011 tax forms Your basis is the total amount of contributions to that QTP account. Free 2011 tax forms You claim the loss as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23 (Schedule A (Form 1040NR), line 9), subject to the 2%-of-adjusted-gross-income limit. Free 2011 tax forms If you have distributions from more than one QTP account during a year, you must combine the information (amount of distribution, basis, etc. Free 2011 tax forms ) from all such accounts in order to determine your taxable earnings for the year. Free 2011 tax forms By doing this, the loss from one QTP account reduces the distributed earnings (if any) from any other QTP accounts. Free 2011 tax forms Example 1. Free 2011 tax forms In 2013, Taylor received a final distribution of $1,000 from QTP #1. Free 2011 tax forms His unrecovered basis in that account before the distribution was $3,000. Free 2011 tax forms If Taylor itemizes his deductions, he can claim the $2,000 loss on Schedule A (Form 1040). Free 2011 tax forms Example 2. Free 2011 tax forms Assume the same facts as in Example 1 , except that Taylor also had a distribution of $9,000 from QTP #2, giving him total distributions for 2013 of $10,000. Free 2011 tax forms His total basis in these distributions was $4,500 ($3,000 for QTP #1 and $1,500 for QTP #2). Free 2011 tax forms Taylor's adjusted qualified education expenses for 2013 totaled $6,000. Free 2011 tax forms In order to figure his taxable earnings, Taylor combines the two accounts and determines his taxable earnings as follows. Free 2011 tax forms   1. Free 2011 tax forms $10,000 (total distribution)−$4,500 (basis portion of distribution)     = $5,500 (earnings included in distribution)   2. Free 2011 tax forms $5,500 (earnings) x $6,000 AQEE  $10,000 distribution           =$3,300 (tax-free earnings)     3. Free 2011 tax forms $5,500 (earnings)−$3,300 (tax-free earnings)     =$2,200 (taxable earnings)                 Taylor must include $2,200 in income on Form 1040, line 21. Free 2011 tax forms Because Taylor's accounts must be combined, he cannot deduct his $2,000 loss (QTP #1) on Schedule A (Form 1040). Free 2011 tax forms Instead, the $2,000 loss reduces the total earnings that were distributed, thereby reducing his taxable earnings. Free 2011 tax forms Additional Tax on Taxable Distributions Generally, if you receive a taxable distribution, you also must pay a 10% additional tax on the amount included in income. Free 2011 tax forms Exceptions. Free 2011 tax forms   The 10% additional tax does not apply to distributions: Paid to a beneficiary (or to the estate of the designated beneficiary) on or after the death of the designated beneficiary. Free 2011 tax forms Made because the designated beneficiary is disabled. Free 2011 tax forms A person is considered to be disabled if he or she shows proof that he or she cannot do any substantial gainful activity because of his or her physical or mental condition. Free 2011 tax forms A physician must determine that his or her condition can be expected to result in death or to be of long-continued and indefinite duration. Free 2011 tax forms Included in income because the designated beneficiary received: A tax-free scholarship or fellowship (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), or Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Free 2011 tax forms Made on account of the attendance of the designated beneficiary at a U. Free 2011 tax forms S. Free 2011 tax forms military academy (such as the USNA at Annapolis). Free 2011 tax forms This exception applies only to the extent that the amount of the distribution does not exceed the costs of advanced education (as defined in section 2005(d)(3) of title 10 of the U. Free 2011 tax forms S. Free 2011 tax forms Code) attributable to such attendance. Free 2011 tax forms Included in income only because the qualified education expenses were taken into account in determining the American opportunity or lifetime learning credit (see Coordination With American Opportunity and Lifetime Learning Credits , earlier. Free 2011 tax forms ) Exception (3) applies only to the extent the distribution is not more than the scholarship, allowance, or payment. Free 2011 tax forms Figuring the additional tax. Free 2011 tax forms    Use Part II of Form 5329, to figure any additional tax. Free 2011 tax forms Report the amount on Form 1040, line 58, or Form 1040NR, line 56. Free 2011 tax forms Rollovers and Other Transfers Assets can be rolled over or transferred from one QTP to another. Free 2011 tax forms In addition, the designated beneficiary can be changed without transferring accounts. Free 2011 tax forms Rollovers Any amount distributed from a QTP is not taxable if it is rolled over to another QTP for the benefit of the same beneficiary or for the benefit of a member of the beneficiary's family (including the beneficiary's spouse). Free 2011 tax forms An amount is rolled over if it is paid to another QTP within 60 days after the date of the distribution. Free 2011 tax forms Do not report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040 or 1040NR. Free 2011 tax forms These are not taxable distributions. Free 2011 tax forms Members of the beneficiary's family. Free 2011 tax forms   For these purposes, the beneficiary's family includes the beneficiary's spouse and the following other relatives of the beneficiary. Free 2011 tax forms Son, daughter, stepchild, foster child, adopted child, or a descendant of any of them. Free 2011 tax forms Brother, sister, stepbrother, or stepsister. Free 2011 tax forms Father or mother or ancestor of either. Free 2011 tax forms Stepfather or stepmother. Free 2011 tax forms Son or daughter of a brother or sister. Free 2011 tax forms Brother or sister of father or mother. Free 2011 tax forms Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Free 2011 tax forms The spouse of any individual listed above. Free 2011 tax forms First cousin. Free 2011 tax forms Example. Free 2011 tax forms When Aaron graduated from college last year he had $5,000 left in his QTP. Free 2011 tax forms He wanted to give this money to his younger brother, who was in junior high school. Free 2011 tax forms In order to avoid paying tax on the distribution of the amount remaining in his account, Aaron contributed the same amount to his brother's QTP within 60 days of the distribution. Free 2011 tax forms If the rollover is to another QTP for the same beneficiary, only one rollover is allowed within 12 months of a previous transfer to any QTP for that designated beneficiary. Free 2011 tax forms Changing the Designated Beneficiary There are no income tax consequences if the designated beneficiary of an account is changed to a member of the beneficiary's family. Free 2011 tax forms See Members of the beneficiary's family , earlier. Free 2011 tax forms Example. Free 2011 tax forms Assume the same situation as in the last example. Free 2011 tax forms Instead of closing his QTP and paying the distribution into his brother's QTP, Aaron could have instructed the trustee of his account to simply change the name of the beneficiary on his account to that of his brother. Free 2011 tax forms Prev  Up  Next   Home   More Online Publications
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The Free 2011 Tax Forms

Free 2011 tax forms Publication 571 - Introductory Material Table of Contents Future Developments What's New for 2013 What's New for 2014 Reminder IntroductionOrdering forms and publications. Free 2011 tax forms Tax questions. Free 2011 tax forms Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 571 and its instructions, such as legislation enacted after they were published, go to www. Free 2011 tax forms irs. Free 2011 tax forms gov/pub571. Free 2011 tax forms What's New for 2013 Retirement savings contributions credit. Free 2011 tax forms  For 2013, the adjusted gross income limitations have increased from $57,500 to $59,000 for married filing jointly filers, from $43,125 to $44,250 for head of household filers, and from $28,750 to $29,500 for single, married filing separately, or qualifying widow(er) with dependent child filers. Free 2011 tax forms See chapter 10, Retirement Savings Contributions Credit (Saver's Credit), for additional information. Free 2011 tax forms Limit on elective deferrals. Free 2011 tax forms  For 2013, the limit on elective deferrals has increased from $17,000 to $17,500. Free 2011 tax forms Limit on annual additions. Free 2011 tax forms  For 2013, the limit on annual additions has increased from $50,000 to $51,000. Free 2011 tax forms What's New for 2014 Retirement savings contributions credit. Free 2011 tax forms  For 2014, the adjusted gross income limitations have increased from $59,000 to $60,000 for married filing jointly filers, from $44,250 to $45,000 for head of household filers, and from $29,500 to $30,000 for single, married filing separately, or qualifying widow(er) with dependent child filers. Free 2011 tax forms See chapter 10, Retirement Savings Contributions Credit (Saver's Credit), for additional information. Free 2011 tax forms Limit on elective deferrals. Free 2011 tax forms  For 2014, the limit on elective deferrals remains unchanged at $17,500. Free 2011 tax forms Limit on annual additions. Free 2011 tax forms  For 2014, the limit on annual additions has increased from $51,000 to $52,000. Free 2011 tax forms Reminder Photographs of missing children. Free 2011 tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free 2011 tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free 2011 tax forms 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. Free 2011 tax forms Introduction This publication can help you better understand the tax rules that apply to your 403(b) (tax-sheltered annuity) plan. Free 2011 tax forms In this publication, you will find information to help you: Determine the maximum amount that can be contributed to your 403(b) account in 2014. Free 2011 tax forms Determine the maximum amount that could have been contributed to your 403(b) account in 2013. Free 2011 tax forms Identify excess contributions. Free 2011 tax forms Understand the basic rules for claiming the retirement savings contributions credit. Free 2011 tax forms Understand the basic rules for distributions and rollovers from 403(b) accounts. Free 2011 tax forms This publication does not provide specific information on the following topics. Free 2011 tax forms Distributions from 403(b) accounts. Free 2011 tax forms This is covered in Publication 575, Pension and Annuity Income. Free 2011 tax forms Rollovers. Free 2011 tax forms This is covered in Publication 590, Individual Retirement Arrangements (IRAs). Free 2011 tax forms How to use this publication. Free 2011 tax forms   This publication is organized into chapters to help you find information easily. Free 2011 tax forms    Chapter 1 answers questions frequently asked by 403(b) plan participants. Free 2011 tax forms    Chapters 2 through 6 explain the rules and terms you need to know to figure the maximum amount that could have been contributed to your 403(b) account for 2013 and the maximum amount that can be contributed to your 403(b) account in 2014. Free 2011 tax forms    Chapter 7 provides general information on the prevention and correction of excess contributions to your 403(b) account. Free 2011 tax forms    Chapter 8 provides general information on distributions, transfers, and rollovers. Free 2011 tax forms    Chapter 9 provides blank worksheets that you will need to accurately and actively participate in your 403(b) plan. Free 2011 tax forms Filled-in samples of most of these worksheets can be found throughout this publication. Free 2011 tax forms    Chapter 10 explains the rules for claiming the retirement savings contributions credit (saver's credit). Free 2011 tax forms Comments and suggestions. Free 2011 tax forms   We welcome your comments about this publication and your suggestions for future editions. Free 2011 tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free 2011 tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free 2011 tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free 2011 tax forms   You can send your comments from www. Free 2011 tax forms irs. Free 2011 tax forms gov/formspubs/. Free 2011 tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. Free 2011 tax forms ”   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. Free 2011 tax forms Ordering forms and publications. Free 2011 tax forms   Visit www. Free 2011 tax forms irs. Free 2011 tax forms 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. Free 2011 tax forms  Internal Revenue Service 1201 N. Free 2011 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free 2011 tax forms   If you have a tax question, check the information available on IRS. Free 2011 tax forms gov or call 1-800-829-1040. Free 2011 tax forms We cannot answer tax questions sent to either of the above addresses. Free 2011 tax forms Useful Items - You may want to see: Publication 517 Social Security and Other Information for Members of the Clergy and Religious Workers 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) W-2 Wage and Tax Statement 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free 2011 tax forms 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5330 Return of Excise Taxes Related to Employee Benefit Plans Prev  Up  Next   Home   More Online Publications