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Free 2012 Tax Return

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Free 2012 Tax Return

Free 2012 tax return 6. Free 2012 tax return   Catch-Up Contributions Table of Contents The most that can be contributed to your 403(b) account is the lesser of your limit on annual additions or your limit on elective deferrals. Free 2012 tax return If you will be age 50 or older by the end of the year, you may also be able to make additional catch-up contributions. Free 2012 tax return These additional contributions cannot be made with after-tax employee contributions. Free 2012 tax return You are eligible to make catch-up contributions if: You will have reached age 50 by the end of the year, and The maximum amount of elective deferrals that can be made to your 403(b) account have been made for the plan year. Free 2012 tax return The maximum amount of catch-up contributions is the lesser of: $5,500 for 2013 and unchanged for 2014, or The excess of your compensation for the year, over the elective deferrals that are not catch-up contributions. Free 2012 tax return Figuring catch-up contributions. Free 2012 tax return   When figuring allowable catch-up contributions, combine all catch-up contributions made by your employer on your behalf to the following plans. Free 2012 tax return Qualified retirement plans. Free 2012 tax return (To determine if your plan is a qualified plan, ask your plan administrator. Free 2012 tax return ) 403(b) plans. Free 2012 tax return Simplified employee pension (SEP) plans. Free 2012 tax return SIMPLE plans. Free 2012 tax return   The total amount of the catch-up contributions on your behalf to all plans maintained by your employer cannot be more than the annual limit. Free 2012 tax return For 2013 the limit is $5,500, unchanged for 2014. Free 2012 tax return    If you are eligible for both the 15-year rule increase in elective deferrals and the age 50 catch-up, allocate amounts first under the 15-year rule and next as an age 50 catch-up. Free 2012 tax return    Catch-up contributions do not affect your MAC. Free 2012 tax return Therefore, the maximum amount that you are allowed to have contributed to your 403(b) account is your MAC plus your allowable catch-up contribution. Free 2012 tax return You can use Worksheet C in chapter 9 to figure your limit on catch-up contributions. Free 2012 tax return Prev  Up  Next   Home   More Online Publications
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The Free 2012 Tax Return

Free 2012 tax return 1. Free 2012 tax return   Definitions You Need To Know Table of Contents Other options. Free 2012 tax return Exception. Free 2012 tax return Certain terms used in this publication are defined below. Free 2012 tax return The same term used in another publication may have a slightly different meaning. Free 2012 tax return Annual additions. Free 2012 tax return   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. Free 2012 tax return Annual benefits. Free 2012 tax return   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. Free 2012 tax return Business. Free 2012 tax return   A business is an activity in which a profit motive is present and economic activity is involved. Free 2012 tax return Service as a newspaper carrier under age 18 or as a public official is not a business. Free 2012 tax return Common-law employee. Free 2012 tax return   A common-law employee is any individual who, under common law, would have the status of an employee. Free 2012 tax return A leased employee can also be a common-law employee. Free 2012 tax return   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. Free 2012 tax return For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. Free 2012 tax return   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. Free 2012 tax return For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. Free 2012 tax return S. Free 2012 tax return citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. Free 2012 tax return   However, an individual may be a common-law employee and a self-employed person as well. Free 2012 tax return For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. Free 2012 tax return In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. Free 2012 tax return However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. Free 2012 tax return Compensation. Free 2012 tax return   Compensation for plan allocations is the pay a participant received from you for personal services for a year. Free 2012 tax return You can generally define compensation as including all the following payments. Free 2012 tax return Wages and salaries. Free 2012 tax return Fees for professional services. Free 2012 tax return Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. Free 2012 tax return Commissions and tips. Free 2012 tax return Fringe benefits. Free 2012 tax return Bonuses. Free 2012 tax return   For a self-employed individual, compensation means the earned income, discussed later, of that individual. Free 2012 tax return   Compensation generally includes amounts deferred in the following employee benefit plans. Free 2012 tax return These amounts are elective deferrals. Free 2012 tax return Qualified cash or deferred arrangement (section 401(k) plan). Free 2012 tax return Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. Free 2012 tax return Section 457 nonqualified deferred compensation plan. Free 2012 tax return Section 125 cafeteria plan. Free 2012 tax return   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. Free 2012 tax return The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. Free 2012 tax return Other options. Free 2012 tax return   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. Free 2012 tax return The employee's wages as defined for income tax withholding purposes. Free 2012 tax return The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. Free 2012 tax return The employee's social security wages (including elective deferrals). Free 2012 tax return   Compensation generally cannot include either of the following items. Free 2012 tax return Nontaxable reimbursements or other expense allowances. Free 2012 tax return Deferred compensation (other than elective deferrals). Free 2012 tax return SIMPLE plans. Free 2012 tax return   A special definition of compensation applies for SIMPLE plans. Free 2012 tax return See chapter 3. Free 2012 tax return Contribution. Free 2012 tax return   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. Free 2012 tax return Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. Free 2012 tax return Deduction. Free 2012 tax return   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. Free 2012 tax return Limits apply to the amount deductible. Free 2012 tax return Earned income. Free 2012 tax return   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. Free 2012 tax return   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. Free 2012 tax return Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. Free 2012 tax return It includes income from licensing the use of property other than goodwill. Free 2012 tax return   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. Free 2012 tax return   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. Free 2012 tax return Employer. Free 2012 tax return   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. Free 2012 tax return A sole proprietor is treated as his or her own employer for retirement plan purposes. Free 2012 tax return However, a partner is not an employer for retirement plan purposes. Free 2012 tax return Instead, the partnership is treated as the employer of each partner. Free 2012 tax return Highly compensated employee. Free 2012 tax return   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. Free 2012 tax return Leased employee. Free 2012 tax return   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. Free 2012 tax return Provides services to you under an agreement between you and a leasing organization. Free 2012 tax return Has performed services for you (or for you and related persons) substantially full time for at least 1 year. Free 2012 tax return Performs services under your primary direction or control. Free 2012 tax return Exception. Free 2012 tax return   A leased employee is not treated as your employee if all the following conditions are met. Free 2012 tax return Leased employees are not more than 20% of your non-highly compensated work force. Free 2012 tax return The employee is covered under the leasing organization's qualified pension plan. Free 2012 tax return The leasing organization's plan is a money purchase pension plan that has all the following provisions. Free 2012 tax return Immediate participation. Free 2012 tax return (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. Free 2012 tax return ) Full and immediate vesting. Free 2012 tax return A nonintegrated employer contribution rate of at least 10% of compensation for each participant. Free 2012 tax return However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. Free 2012 tax return Net earnings from self-employment. Free 2012 tax return   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. Free 2012 tax return Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. Free 2012 tax return   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. Free 2012 tax return   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. Free 2012 tax return You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. Free 2012 tax return   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). Free 2012 tax return It does not include income passed through to shareholders of S corporations. Free 2012 tax return Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. Free 2012 tax return Distributions of other income or loss to limited partners are not net earnings from self-employment. Free 2012 tax return   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. Free 2012 tax return Qualified plan. Free 2012 tax return   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. Free 2012 tax return You can deduct contributions made to the plan for your employees. Free 2012 tax return Earnings on these contributions are generally tax free until distributed at retirement. Free 2012 tax return Profit-sharing, money purchase, and defined benefit plans are qualified plans. Free 2012 tax return A 401(k) plan is also a qualified plan. Free 2012 tax return Participant. Free 2012 tax return   A participant is an eligible employee who is covered by your retirement plan. Free 2012 tax return See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. Free 2012 tax return Partner. Free 2012 tax return   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. Free 2012 tax return For retirement plans, a partner is treated as an employee of the partnership. Free 2012 tax return Self-employed individual. Free 2012 tax return   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. Free 2012 tax return Sole proprietors and partners are self-employed. Free 2012 tax return Self-employment can include part-time work. Free 2012 tax return   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. Free 2012 tax return See Common-law employee and Net earnings from self-employment , earlier. Free 2012 tax return   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. Free 2012 tax return See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. Free 2012 tax return Sole proprietor. Free 2012 tax return   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. Free 2012 tax return For retirement plans, a sole proprietor is treated as both an employer and an employee. Free 2012 tax return Prev  Up  Next   Home   More Online Publications