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Free State Tax Usa

Free state tax usa Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. Free state tax usa Farm inventory, Farm Inventory Accounting periods, Introduction Accrual method of accounting, Accrual Method Additional Medicare Tax withholding, What's New for 2013, Additional Medicare Tax. Free state tax usa Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Free state tax usa Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. Free state tax usa Alternative Depreciation System (ADS), Required use of ADS. Free state tax usa , ADS election. Free state tax usa Amortization Going into business, Business Start-Up Costs Reforestation expenses, Reforestation Costs Section 197 intangibles, Section 197 Intangibles Assessments By conservation district, Assessment by Conservation District Depreciable property, Assessment for Depreciable Property Assistance (see Tax help) Automobiles, depreciation, Limits for passenger automobiles. Free state tax usa B Bankruptcy, Bankruptcy. Free state tax usa Barter income, Barter income. Free state tax usa Basis Adjusted, Adjusted basis. Free state tax usa Installment sale, Adjusted basis for installment sale purposes. Free state tax usa Involuntary conversion, Basis for depreciation. Free state tax usa Like-kind exchange, Basis for depreciation. Free state tax usa Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. Free state tax usa Shareholder's basis, Property Distributed From a Partnership or Corporation Basis of assets Adjusted basis, Adjusted Basis Allocating to several assets, Allocating the Basis Changed to business use, Property changed from personal to business or rental use. Free state tax usa Constructing assets, Constructing assets. Free state tax usa Cost, Cost Basis Decreases, Decreases to Basis Depreciation, What Is the Basis for Depreciation? Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Gifts, Property Received as a Gift Increases, Increases to Basis Real property, Real Property Received for services, Property received for services. Free state tax usa Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. Free state tax usa Books and records, Importance of Records Breeding fees, Breeding Fees Business income limit, section 179 expense deduction, Business Income Limit Business use of home, Business Use of Your Home C Canceled debt, Cancellation of Debt Capital assets, Capital Assets Capital expenses, Capital Expenses Car expenses, Truck and Car Expenses Cash method of accounting, Cash Method Casualties and thefts Adjustments to basis, Adjustments to basis. Free state tax usa Casualty, defined, Casualty. Free state tax usa Disaster area losses, Disaster Area Losses Leased property, Leased property. Free state tax usa Livestock, Livestock or produce bought for resale. Free state tax usa , Raised draft, breeding, dairy, or sporting animals. Free state tax usa Reimbursement, Insurance and other reimbursements. Free state tax usa Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. Free state tax usa Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. Free state tax usa Christmas trees, Christmas tree cultivation. Free state tax usa , Christmas trees. Free state tax usa Club dues, Club dues and membership fees. Free state tax usa Comments on publication, Comments and suggestions. Free state tax usa Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. Free state tax usa Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. Free state tax usa , Community property. Free state tax usa Computer, software, Computer software. Free state tax usa Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. Free state tax usa Conservation Reserve Program, Conservation Reserve Program (CRP) payments. Free state tax usa Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. Free state tax usa Constructive receipt of income, Constructive receipt. Free state tax usa Contamination, Soil or other environmental contamination. Free state tax usa Contract price, Contract price. Free state tax usa Converted wetland, Converted Wetland and Highly Erodible Cropland Cooperatives, income from, Income From Cooperatives Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements) Counter-cyclical payments, Direct payments and counter-cyclical payments. Free state tax usa , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Credits Employment, Employment Credits Fuel tax, Fuel tax credit and refund. Free state tax usa , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. Free state tax usa Social security coverage, How to become insured under social security. Free state tax usa State unemployment tax, Tax rate and credit. Free state tax usa Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. Free state tax usa Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. Free state tax usa Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. Free state tax usa , Section 1231 transactions. Free state tax usa , Gain or loss. Free state tax usa Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland D Damage Casualties and thefts, Casualties and Thefts Crop insurance, Crop Insurance and Crop Disaster Payments Tree seedlings, Tree Seedlings Debt Bad, Nonbusiness bad debt. Free state tax usa Canceled, Cancellation of Debt, Canceled debt excluded from income. Free state tax usa , Cancellation of debt. Free state tax usa , Canceled debt. Free state tax usa Nonrecourse, Amount realized on a nonrecourse debt. Free state tax usa Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. Free state tax usa Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. Free state tax usa Conservation assets, Depreciable conservation assets. Free state tax usa Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. Free state tax usa Listed property, Additional Rules for Listed Property Raised livestock, Livestock. Free state tax usa Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property When to file, Do You Have To File Form 4562? Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Free state tax usa Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Free state tax usa Direct payments, Direct payments and counter-cyclical payments. Free state tax usa , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Disaster area losses, Disaster Area Losses Disaster payments, Crop Insurance and Crop Disaster Payments Disaster relief grants, Federal disaster relief grants. Free state tax usa Disaster relief payments, Qualified disaster relief payments. Free state tax usa Dispositions, Sale or other disposal of land during 9-year period. Free state tax usa , Gain on sale of farmland. Free state tax usa , Introduction Domestic production activities deduction, Domestic Production Activities Deduction Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E e-file, Reminders Easement, Easements and rights-of-way. Free state tax usa , Easements. Free state tax usa Election ADS depreciation, Electing ADS. Free state tax usa , ADS election. Free state tax usa Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. Free state tax usa Cutting of timber, Election to treat cutting as a sale or exchange. Free state tax usa Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. Free state tax usa Out of installment method, Electing out of the installment method. Free state tax usa Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. Free state tax usa Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. Free state tax usa Employer identification number, Reminders, Employer identification number (EIN). Free state tax usa Endangered species recovery expenses, Endangered species recovery expenses. Free state tax usa Environmental contamination, Soil or other environmental contamination. Free state tax usa Estimated tax Farm gross income, Gross Income From Farming Gross income, Gross Income Penalties, Estimated Tax Penalty for 2013 Exchanges Basis Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Like-Kind Exchanges Excise taxes Credit, Claiming a Credit Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Farming purposes, Fuels Used in Farming Home use of fuels, Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines Off-highway uses, Fuels Used in Off-Highway Business Use Refund, Claiming a Refund F Fair market value defined, Fair market value (FMV). Free state tax usa , Fair market value (FMV). Free state tax usa Family member Business expenses, Special rule for related persons. Free state tax usa Installment sale, Sale to a related person. Free state tax usa Like-kind exchange, Like-kind exchanges between related persons. Free state tax usa Loss on sale or exchange of property, Losses from sales or exchanges between related persons. Free state tax usa Personal-use property, Personal-use property. Free state tax usa Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. Free state tax usa , Farm. Free state tax usa Income averaging, Income Averaging for Farmers Rental, Farm rental. Free state tax usa Sale of, Sale of a Farm Farmer, Farmer. Free state tax usa Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax Fertilizer, Fertilizer and Lime, Fertilizer and Lime Foreclosure, Foreclosure or Repossession Forestation costs, Forestation and reforestation costs. Free state tax usa Form 1099-A, Form 1099-A. Free state tax usa , Forms 1099-A and 1099-C. Free state tax usa 1099-C, Cancellation of Debt, Form 1099-C. Free state tax usa , Forms 1099-A and 1099-C. Free state tax usa 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. Free state tax usa 1099-PATR, Form 1099-PATR. Free state tax usa 1128, Introduction 2210-F, Estimated Tax Penalty for 2013 3115, Changes in Methods of Accounting 4136, Claiming a Credit 4562, Do You Have To File Form 4562? 4797, Form 4797. Free state tax usa , Recapture. Free state tax usa , Reporting the exchange. Free state tax usa 4835, Rents (Including Crop Shares) 5213, Using the presumption later. Free state tax usa 6252, Form 6252. Free state tax usa 8822, Reminders 8824, Reporting the exchange. Free state tax usa 8849, Claiming a Refund 8886, Reminders 940, Form 940. Free state tax usa 943, Form 943. Free state tax usa 982, Form 982 I-9, Form I-9. Free state tax usa SS-4, Reminders, Employer identification number (EIN). Free state tax usa SS-5, Obtaining a social security number. Free state tax usa T (Timber), Form T (Timber). Free state tax usa W-2, Form W-2. Free state tax usa W-4, Reminders, New hire reporting. Free state tax usa , Form W-4. Free state tax usa W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. Free state tax usa Free tax services, How To Get Tax Help, Free help with your tax return. Free state tax usa Fuel tax credit or refund, Fuel tax credit and refund. Free state tax usa , How To Claim a Credit or Refund G Gains and losses Basis of assets, Cost Basis Capital assets, defined, Capital Assets Casualty, How To Figure a Loss, Figuring a Gain Installment sales, Installment Sales Livestock, Livestock Long- or short-term, Long and Short Term Ordinary or capital, Ordinary or Capital Gain or Loss Sale of farm, Sale of a Farm Section 1231, Section 1231 Gains and Losses Theft, How To Figure a Loss, Figuring a Gain Timber, Timber General asset accounts, How Do You Use General Asset Accounts? Gifts, Crop shares you give to others (gift). Free state tax usa , Cost related to gifts. Free state tax usa , Property Received as a Gift, Gift. Free state tax usa Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. Free state tax usa Gross profit percentage, Gross profit percentage. Free state tax usa Gross profit, defined, Gross profit. Free state tax usa Guarantee, Debt not payable on demand. Free state tax usa H Health insurance deduction, Self-employed health insurance deduction. Free state tax usa Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. Free state tax usa Holding period, Holding period. Free state tax usa Horticultural structure, Horticultural structure. Free state tax usa I Illegal irrigation subsidy, Illegal federal irrigation subsidy. Free state tax usa Important dates, Important Dates for 2014 Improvements, Cost-Sharing Exclusion (Improvements) Income Accounting for, Accounting Methods Accrual method of accounting, Income Canceled debt excluded, Cancellation of Debt From farming, Farm Income, Gross income from farming. Free state tax usa , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. Free state tax usa Schedule F, Farm Income Withholding of tax, Federal Income Tax Withholding Income averaging (see Farm: Income averaging) Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions? Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. Free state tax usa Inherited property, Inherited Property Insolvency, Insolvency. Free state tax usa Installment sales, Form 6252. Free state tax usa Electing out, Electing out of the installment method. Free state tax usa Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. Free state tax usa Unstated interest, Unstated interest. Free state tax usa Insurance, Insurance, Self-employed health insurance deduction. Free state tax usa Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. Free state tax usa Unstated, Unstated interest. 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Free state tax usa Diseased, Diseased livestock. Free state tax usa Feed assistance, Feed Assistance and Payments Immature, Immature livestock. Free state tax usa Losses, Loss of livestock. Free state tax usa , Livestock Purchased, Purchased livestock. Free state tax usa Raised, Raised livestock. Free state tax usa Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. Free state tax usa Used in a farm business, Livestock used in farm business. Free state tax usa Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Free state tax usa Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. Free state tax usa Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. Free state tax usa Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. Free state tax usa Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. Free state tax usa Lost property, Mislaid or lost property. Free state tax usa M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Free state tax usa Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. Free state tax usa Nontaxable transfer, Property acquired in a nontaxable transfer. Free state tax usa Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. Free state tax usa Membership fees, Club dues and membership fees. Free state tax usa Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. Free state tax usa Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. Free state tax usa Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Free state tax usa Nontaxable transfer, Property acquired in a nontaxable transfer. Free state tax usa Percentage tables, Rules for using the tables. Free state tax usa Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. Free state tax usa Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. Free state tax usa Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. Free state tax usa P Partners, limited, Limited partner. Free state tax usa Partners, retired, Retired partner. Free state tax usa Partners, Spouse, Business Owned and Operated by Spouses. Free state tax usa Partnership, Partnership income or loss. Free state tax usa Passenger automobile, Passenger automobiles. Free state tax usa Pasture income, Pasture income and rental. Free state tax usa Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. Free state tax usa Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. Free state tax usa Extends useful life, Prepayment. Free state tax usa Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. Free state tax usa Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. Free state tax usa Received for services, Property received for services. Free state tax usa Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. Free state tax usa Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. Free state tax usa Section 1255, Section 1255 property. Free state tax usa Tangible personal, Tangible personal property. Free state tax usa Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. Free state tax usa Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. Free state tax usa Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. Free state tax usa Basis reductions, Recapture of basis reductions. Free state tax usa Certain depreciation, Recapture of certain depreciation. Free state tax usa Cost-sharing payments, Recapture. Free state tax usa Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. Free state tax usa Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. Free state tax usa Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. Free state tax usa Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. Free state tax usa , Reforestation Costs Refund Deduction taken, Refund or reimbursement. Free state tax usa Fuel tax, Fuel tax credit and refund. Free state tax usa , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. Free state tax usa , Casualties and Thefts, Insurance and other reimbursements. Free state tax usa Deduction taken, Refund or reimbursement. Free state tax usa Expenses, Reimbursed expenses. Free state tax usa Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. Free state tax usa Reforestation expenses, Qualifying costs. Free state tax usa To employees, Reimbursements to employees. Free state tax usa Related persons, Special rule for related persons. Free state tax usa , Losses from sales or exchanges between related persons. Free state tax usa , Special rules for related persons. Free state tax usa , Like-kind exchanges between related persons. Free state tax usa , Sale to a related person. Free state tax usa , Buying replacement property from a related person. Free state tax usa , Related persons. Free state tax usa Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. Free state tax usa Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. Free state tax usa Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. Free state tax usa , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. Free state tax usa S Sale of home, Sale of your home. Free state tax usa Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. Free state tax usa Self-employed health insurance deduction, Self-employed health insurance deduction. Free state tax usa Self-employment tax Community property, Community property. Free state tax usa Deduction, Deduction for employer-equivalent portion of self-employment tax. Free state tax usa How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. Free state tax usa Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. Free state tax usa Share farming, Share farmer. Free state tax usa Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. Free state tax usa Selling price Defined, Selling price. Free state tax usa Reduced, Selling price reduced. Free state tax usa Settlement costs (fees), Settlement costs. Free state tax usa Social security and Medicare Credits of coverage, Earning credits in 2013. Free state tax usa Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. Free state tax usa Software, computer, Computer software. Free state tax usa Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. Free state tax usa Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. Free state tax usa Start-up costs for businesses, Business start-up and organizational costs. Free state tax usa Suggestions for publication, Comments and suggestions. Free state tax usa T Tangible personal property, Tangible personal property. Free state tax usa Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. Free state tax usa Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. Free state tax usa Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. Free state tax usa General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. Free state tax usa State and local general sales, State and local general sales taxes. Free state tax usa Withholding, Federal income tax withholding. Free state tax usa , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. Free state tax usa Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. Free state tax usa Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. Free state tax usa , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. Free state tax usa TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. Free state tax usa Unstated interest, Unstated interest. Free state tax usa W Wages and salaries, Wages and salaries. Free state tax usa Water conservation, Conservation Expenses Water well, Water well. Free state tax usa , Water wells. Free state tax usa Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Free state tax usa Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications
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Qualifying Advanced Energy Project Credit (section 48C)

What's New

Notice 2013-12 Announces New Allocation Round; $150,228,397 Available

Notice 2013-12, issued February 7, 2013, announced the availability of $150,228,397 in section 48C tax credits in the Phase II allocation round in 2013.  Application procedures are different than in the first allocation round.  The first deadline to be met is April 9, 2013.  See Notice 2013-12 and the updated Frequently Asked Questions, available through the links below.  The Frequently Asked Questions are updated every Monday.

Overview

The Qualifying Advanced Energy Project tax credit is a credit for businesses which establish, expand or re-equip a manufacturing facility for the production of —

  • property designed to be used to produce energy from the sun, wind, geothermal deposits or other renewable resources,
  • fuel cells, microturbines, or an energy storage system for use with electric or hybrid-electric motor vehicles,
  • electric grids to support the transmission of intermittent sources of renewable energy, including storage of such energy,
  • property designed to capture and sequester carbon dioxide emissions,
  • property designed to refine or blend renewable fuels or to produce energy conservation technologies (including energy-conserving lighting technologies and smart grid technologies),
  • new qualified plug-in electric drive motor vehicles, qualified plug-in electric vehicles, or components which are designed specifically for use with such vehicles, including electric motors, generators, and power control units, or
  • other advanced energy property designed to reduce greenhouse gas emissions.

An example is building a factory to manufacture solar panels.

Because the credit was enacted as section 48C of the Internal Revenue Code (Title 26 of the U.S. Code), it is sometimes referred to as the section 48C (§ 48C) credit.

The credit amount is 30% of qualified investment in selected manufacturing facilities. Taxpayers must apply in advance and have their facilities selected to be eligible for the credit.  The process for applying and being allocated a credit is summarized as follows (details are in Notice 2013-12):

  • The taxpayer applies for the credit.
  • If approved, the IRS sends the taxpayer a letter allocating a credit to the taxpayer’s project.
  • The taxpayer sends the IRS two signed copies of the required agreement (Appendix A of Notice 2013-12).
  • The IRS signs the two copies of the agreement and returns one to the taxpayer.
  • Within 1 year of the date of the allocation letter, the taxpayer sends the IRS a request for certification of its project documenting its progress implementing the project.
  • If the IRS approves it sends the taxpayer a certification letter.
  • Within 3 years of the date of the certification letter, the taxpayer completes its project and notifies the IRS.

General 48C Resources

Section 48C of the Internal Revenue Code 

Phase II Program (2013) Resources

Notice 2013-12 -- how the Phase II program in 2013 works

Frequently Asked Questions – updated every Monday

Webinar on how to apply – an informational webinar on the 48C Phase II Program hosted by the Department of Energy on February 19, 2013.  Scroll down to the 48C section and select the “48C_Webinar” link. 

Phase II Application Portal -- all 2013 applications must be submitted through this site. Select FOA number 48C-0002013 then read the instructions on the next screen.  Click on the “EERE_eXCHANGE_48C_Applicant_User_Guide” link to view or download the user guide.  Click on the “Apply” button to register and begin the application process.”

Fillable template of the agreement required in the Phase II program in 2013

Phase I Program (2009) Resources

Notice 2009-72 – how the Phase I program in 2009 works

Fillable template of the agreement required in the Phase I program in 2009

Contact Us

Please send questions about the program to the IRS by fax at 713-209-3964 or by telephone at 713-209-3669.  Please include both your telephone number and fax number in your message.  Tell us whether you prefer a response by fax or telephone.  We will ensure that we respond to every question we receive by March 26, 2013, in time for you to meet the first deadline on April 9, 2013.  For questions we receive after March 26, 2013, we will do our best to answer as quickly as possible, but we cannot ensure that we will answer them in time for you to meet the April 9 deadline.

Page Last Reviewed or Updated: 21-Feb-2014

The Free State Tax Usa

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