File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Free Federal Tax Return

How To File My 2012 Taxes For FreeHow To File 1040 Ez Form OnlineTurbo Tax2011 Taxes1040 Ez Free FileMilitary ComIs There A Way To File State Taxes For Free2010 Taxes Cheap 1099 G Form W 2Hr Block 2010 DownloadHow Do I File An Amended Tax Return For 2012File State For FreeTurbo Tax 2011E File State Taxes For Free2010 Tax Forms Irs2010 Taxes2009 Tax FormsH And R Block EfileForm 1040a Instructions 2012Irs Filing DeadlineFree State And Federal E FileFederal Tax Return FormsAmend My Tax Return Online1040ez 2012 FormEasy Tax FormsCan I Amend My Tax ReturnHow To Amend A State Tax ReturnHow To Amend My Taxes1040nr Free1040ez Tax Form 2012How To File An Extension For 2011 Taxes Free2013 1040ez FormIrs Tax Form 2010H&r Block At Home FreeTaxact 2012 Login Returning UserHow To File Taxes Online For Free 2011Tax Forms 1040 EzIrs Forms 1040x InstructionsIrs 2012 Tax Forms 1040Mypay GovFile For 2011 TaxesFreetaxusa2011 Taxes

Free Federal Tax Return

Free federal tax return Publication 529 - Additional Material Prev  Up  Next   Home   More Online Publications
Español

National Runaway Switchboard (NRS)

The mission of the National Runaway Switchboard (NRS) is to help keep America? runaway and at-risk youth safe and off the streets. The organization serves as the federally designated national communication system for runaway and homeless youth.

Contact the Agency or Department

Website: National Runaway Switchboard (NRS)

E-mail:

Address: 3080 N. Lincoln Ave.
Chicago, IL 60657

Phone Number: 773-880-9860

Toll-free: 1-800-786-2929 (24 hrs./7 days a week)

The Free Federal Tax Return

Free federal tax return Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Free federal tax return 20% withholding, Other withholding rules. Free federal tax return 5-year rule, 5-year rule. Free federal tax return , Death before required beginning date. Free federal tax return 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. Free federal tax return Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). Free federal tax return , Modified AGI. Free federal tax return (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Free federal tax return Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Free federal tax return Required minimum distributions, Distributions after the required beginning date. Free federal tax return Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Free federal tax return Annuity contracts, Annuity or endowment contracts. Free federal tax return Borrowing on, Borrowing on an annuity contract. Free federal tax return Distribution from insurance company, Annuity distributions from an insurance company. Free federal tax return Distribution from IRA account, Distribution of an annuity contract from your IRA account. Free federal tax return Early distributions, Annuity. Free federal tax return Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Free federal tax return Roth IRAs, Basis of distributed property. Free federal tax return Traditional IRAs, Cost basis. Free federal tax return Beginning date, required, Distributions after the required beginning date. Free federal tax return Beneficiaries, IRA Beneficiaries, Death before required beginning date. Free federal tax return Change of, Change of beneficiary. Free federal tax return Death of beneficiary, Death of a beneficiary. Free federal tax return Early distributions to, Beneficiary. Free federal tax return Individual as, Beneficiary an individual. Free federal tax return More than one, More than one beneficiary. Free federal tax return , Multiple individual beneficiaries. Free federal tax return Not an individual, Beneficiary not an individual. Free federal tax return Roth IRAs, Distributions to beneficiaries. Free federal tax return Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Free federal tax return Bond purchase plans Rollovers from, Rollover from bond purchase plan. Free federal tax return Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Free federal tax return , Brokers' commissions. Free federal tax return C Change in marital status, Change in marital status. Free federal tax return Change of beneficiary, Change of beneficiary. Free federal tax return Charitable distributions, qualified, Qualified charitable distributions. Free federal tax return Collectibles, Investment in Collectibles, Collectibles. Free federal tax return Community property, Community property laws. Free federal tax return Compensation Alimony, Alimony and separate maintenance. Free federal tax return Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Free federal tax return Self-employment, Self-employment loss. Free federal tax return Wages, salaries, etc. Free federal tax return , Wages, salaries, etc. Free federal tax return Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Free federal tax return Contribution limits More than one IRA, More than one IRA. Free federal tax return Contributions Designating the year, Designating year for which contribution is made. Free federal tax return Distributions in same year as, Both contributions for 2013 and distributions in 2013. Free federal tax return Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Free federal tax return Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Free federal tax return Qualified reservist repayments, Qualified reservist repayments. Free federal tax return Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Free federal tax return Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Free federal tax return SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. Free federal tax return To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Free federal tax return D Death of beneficiary, Death of a beneficiary. Free federal tax return Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. Free federal tax return Defined contribution plans, Defined contribution plan. Free federal tax return Disabilities, persons with Early distributions to, Disabled. Free federal tax return Distributions After required beginning date, Distributions after the required beginning date. Free federal tax return Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Free federal tax return Delivered outside U. Free federal tax return S. Free federal tax return , IRA distributions delivered outside the United States. Free federal tax return Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Free federal tax return From individual retirement annuities, Distributions from individual retirement annuities. Free federal tax return Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Free federal tax return Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Free federal tax return Qualified HSA funding, One-time qualified HSA funding distribution. Free federal tax return Qualified reservist, Qualified reservist distributions. Free federal tax return Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. Free federal tax return SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Free federal tax return Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Free federal tax return (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Free federal tax return Disability exception, Disabled. Free federal tax return First-time homebuyers, exception, First home. Free federal tax return Higher education expenses, exception, Higher education expenses. Free federal tax return Medical insurance, exception, Medical insurance. Free federal tax return Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. Free federal tax return Education expenses, Higher education expenses. Free federal tax return Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Free federal tax return Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. Free federal tax return Defined contribution plans, Defined contribution plan. Free federal tax return Effect of modified AGI on deduction (Table 1-2), Table 1-2. Free federal tax return Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. Free federal tax return Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Free federal tax return Deduction for inherited IRAs, Federal estate tax deduction. Free federal tax return Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Free federal tax return Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Free federal tax return Deducted in earlier year, Excess contribution deducted in an earlier year. Free federal tax return Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Free federal tax return Recharacterizing, Recharacterizing excess contributions. Free federal tax return Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. Free federal tax return Federal judges, Federal judges. Free federal tax return Fiduciaries Prohibited transactions, Fiduciary. Free federal tax return Filing before IRA contribution is made, Filing before a contribution is made. Free federal tax return Filing status, Filing Status Deduction phaseout and, Filing status. Free federal tax return Firefighters, volunteer, Volunteer firefighters. Free federal tax return First-time homebuyers, First home. Free federal tax return Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Free federal tax return , Form 1040NR. Free federal tax return Form 1040A Modified AGI calculation from, Form 1040A. Free federal tax return Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Free federal tax return Letter codes used on, Letter codes. Free federal tax return Number codes used on, Number codes. Free federal tax return Withdrawal of excess contribution, Form 1099-R. Free federal tax return Form 5329, Additional 10% tax, Reporting the tax. Free federal tax return , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Free federal tax return Form 8606, Form 8606. Free federal tax return , Form 8606. Free federal tax return , Reporting your nontaxable distribution on Form 8606. Free federal tax return , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Free federal tax return Form 8880, How to figure and report the credit. Free federal tax return Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Free federal tax return Frozen deposits, Frozen deposit. Free federal tax return Full-time student Retirement savings contributions credit, Full-time student. Free federal tax return H Help (see Tax help) Higher education expenses, Higher education expenses. Free federal tax return How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Free federal tax return HSA funding distributions, qualified, One-time qualified HSA funding distribution. Free federal tax return I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Free federal tax return Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Free federal tax return Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. Free federal tax return Inherited IRAs, What if You Inherit an IRA?, More information. Free federal tax return Rollovers, Inherited IRAs. Free federal tax return Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Free federal tax return Exception, Exception. Free federal tax return K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Free federal tax return Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Free federal tax return L Last-in first-out rule, Last-in first-out rule. Free federal tax return Life expectancy, Life expectancy. Free federal tax return Life insurance, Life insurance contract. Free federal tax return Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Free federal tax return Matching contributions (SIMPLE), Matching contributions. Free federal tax return Medical expenses, unreimbursed, Unreimbursed medical expenses. Free federal tax return Medical insurance, Medical insurance. Free federal tax return Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Free federal tax return Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Free federal tax return Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Free federal tax return Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Free federal tax return Effect on contribution amount (Table 2-1), Table 2-1. Free federal tax return Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Free federal tax return More than one IRA, More than one IRA. Free federal tax return Recharacterization, More than one IRA. Free federal tax return Required minimum distribution, More than one IRA. Free federal tax return N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Free federal tax return Failure to report, Failure to report nondeductible contributions. Free federal tax return Overstatement penalty, Penalty for overstatement. Free federal tax return Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Free federal tax return Rollovers, Rollover notice. Free federal tax return P Partial rollovers, Partial rollovers. Free federal tax return , Partial rollover. Free federal tax return Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Free federal tax return Early distributions, Early Distributions, Nondeductible contributions. Free federal tax return Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Free federal tax return Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Free federal tax return Failure to file Form 8606, Penalty for failure to file Form 8606. Free federal tax return Overstatement of nondeductible contributions, Penalty for overstatement. Free federal tax return Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Free federal tax return Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. Free federal tax return Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Free federal tax return Taxes on, Taxes on prohibited transactions. Free federal tax return Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Free federal tax return Qualified domestic relations orders (QDROs), Qualified domestic relations order. Free federal tax return Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Free federal tax return Receivership distributions, Receivership distributions. Free federal tax return Recharacterization, Recharacterizations, More than one IRA. Free federal tax return Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Free federal tax return Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. Free federal tax return Timing of, Timing. Free federal tax return Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. Free federal tax return Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Free federal tax return From IRAs, Reporting rollovers from IRAs. Free federal tax return Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Free federal tax return Required beginning date, Distributions after the required beginning date. Free federal tax return Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Free federal tax return Distribution period, Distribution period. Free federal tax return During lifetime, Distributions during your lifetime. Free federal tax return Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. Free federal tax return Installments allowed, Installments allowed. Free federal tax return More than one IRA, More than one IRA. Free federal tax return Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Free federal tax return Reservists, Reservists. Free federal tax return Qualified reservist distribution, Qualified reservist distributions. Free federal tax return Qualified reservist repayments, Qualified reservist repayments. Free federal tax return Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Free federal tax return Rollovers, Rollovers, Reporting rollovers from employer plans. Free federal tax return Airline payments, Rollover of Airline Payments Amount, Amount. Free federal tax return Choosing an option (Table 1-5), Table 1-5. Free federal tax return Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Free federal tax return Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Free federal tax return Direct rollover option, Direct rollover option. Free federal tax return Extension of period, Extension of rollover period. Free federal tax return From bond purchase plan, Rollover from bond purchase plan. Free federal tax return From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. Free federal tax return From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. Free federal tax return Inherited IRAs, Inherited IRAs. Free federal tax return Nonspouse beneficiary, Rollover by nonspouse beneficiary. Free federal tax return Notice, Rollover notice. Free federal tax return Partial, Partial rollovers. Free federal tax return , Partial rollover. Free federal tax return SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. Free federal tax return Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Free federal tax return To traditional IRA, Kinds of rollovers to a traditional IRA. Free federal tax return Waiting period between, Waiting period between rollovers. Free federal tax return , No waiting period between rollovers. Free federal tax return Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. Free federal tax return Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Free federal tax return Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Free federal tax return Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Free federal tax return , Recharacterizing to a SEP IRA or SIMPLE IRA. Free federal tax return , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. Free federal tax return Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Free federal tax return Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. Free federal tax return Income of, Self-employment income. Free federal tax return SIMPLE plans, Self-employed individual. Free federal tax return SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Free federal tax return Separated taxpayers Filing status of, Lived apart from spouse. Free federal tax return Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. Free federal tax return SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Free federal tax return Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Free federal tax return Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Free federal tax return Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Free federal tax return Self-employed persons, Self-employed individual. Free federal tax return SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Free federal tax return , Traditional IRA mistakenly moved to SIMPLE IRA. Free federal tax return Two-year rule, Two-year rule. Free federal tax return Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. Free federal tax return Retirement savings contributions credit, Full-time student. Free federal tax return Surviving spouse, Surviving spouse. Free federal tax return , Surviving spouse. Free federal tax return Rollovers by, Distributions received by a surviving spouse. Free federal tax return T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Free federal tax return Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Free federal tax return Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Free federal tax return Effect of Modified AGI on Roth IRA Contribution Rollover vs. Free federal tax return direct payment to taxpayer (Table 1-5), Table 1-5. Free federal tax return Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Free federal tax return Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Free federal tax return Tax help, How To Get Tax Help Tax year, Tax year. Free federal tax return Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Free federal tax return Traditional IRAs, Traditional IRAs, Form 5329 not required. Free federal tax return Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. Free federal tax return To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Free federal tax return Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Free federal tax return Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. Free federal tax return Loss of IRA status, Loss of IRA status. Free federal tax return Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Free federal tax return , Traditional IRA mistakenly moved to SIMPLE IRA. Free federal tax return Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. Free federal tax return Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. Free federal tax return , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Free federal tax return Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Free federal tax return Trustees' fees, Trustees' fees. Free federal tax return , Trustees' fees. Free federal tax return Trusts As beneficiary, Trust as beneficiary. Free federal tax return TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Free federal tax return U Unreimbursed medical expenses, Unreimbursed medical expenses. Free federal tax return V Volunteer firefighters, Volunteer firefighters. Free federal tax return W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. Free federal tax return Direct rollover option, Withholding. Free federal tax return Eligible rollover distribution paid to taxpayer, Withholding requirement. Free federal tax return Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Free federal tax return Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Free federal tax return Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Free federal tax return Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications