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Free Tax Filing State

Prior TaxFree 1040ez FormE-file State Taxes OnlyDoes Active Duty Military Pay State TaxesFree State Taxes Online Filing1040x Fillable FormsI Didn T File Taxes For 2012Free Federal Tax Filing1040 Easy FormFile Taxes Online For Free2013 Form 1040ez1040 Ez 201210w40ezFree Taxes OnlineFree Tax FileFile Only State Taxes FreeHow To File Taxes For 2009Efile 1040x FormIrs E FileIrs Gov Form 1040a For 2012Amend 2009 Tax Return Online2011 1040 Tax FormsTurbotax 2010 SoftwareHow Do I File An Amended Tax Return For 2009Online State Tax FilingAmended Tax Return 2012Federal Income Tax Form 1040ezBlank Printable 1040ez FormClaim Social Security Income TaxesTurbotax Login 2010Irs 1040ez FormAmending Your Tax ReturnIncome Tax Form 1040xIrs File 1040ez2013 Income Tax Forms 1040 EzTax Software 2011Filing Income Tax Return2012 Federal Tax FormFree Income Tax FilingHow To File 2011 Taxes In 2013

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Tax Code, Regulations and Official Guidance

Internal Revenue Code |   Treasury (Tax) Regulations    |    Other Official Guidance

Internal Revenue Code

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).

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Note: The IRC materials retrieved via the above functions are provided as a public service by The Legal Information Institute of Cornell University Law School, not the IRS.

CAUTION.  The version of the IRC underlying the retrieval functions presented above is generated from the official version of the U.S. Code made available to the public by Congress.  However, this version is only current through the 1st Session of the 112th Congress convened in 2011.  Before relying on an IRC section retrieved from this or any other publicly accessible version of the U.S. Code, please check the U.S. Code Classification Tables  published by the U.S. House of Representatives to verify that there have been no amendments since that session of Congress.

Finally, the IRC is complex and its sections must be read in the context of the entire Code and the court decisions that interpret it.  At a minimum, please do not be misled by the false interpretations of the IRC promoted by the purveyors of anti-tax law evasion schemes.

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Treasury (Tax) Regulations

Treasury regulations (26 C.F.R.)--commonly referred to as Federal tax regulations-- pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of the Treasury.

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Note: Regulatory materials retrieved via the above functions are from the most current edition of 26 C.F.R. published by the Government Printing Office (GPO).  To view or search other editions of 26 C.F.R., see the table of available CFR titles provided by GPO Access.

The IRS publishes a list of the official documents explaining any changes to the Treasury regulations retrieved from the above resources, or to announce the issuance of any proposed or temporary ones:

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Other Official Tax Guidance

In addition to participating in the promulgation of Treasury (Tax) Regulations, the IRS publishes a regular series of other forms of official tax guidance, including revenue rulings, revenue procedures, notices, and announcements. See Understanding IRS Guidance - A Brief Primer  for more information about official IRS guidance versus non-precedential rulings or advice.

The authoritative instrument for the distribution of all forms of official IRS tax guidance is the Internal Revenue Bulletin (IRB), a weekly collection of these and other items of general interest to the tax professional community.

Complete IRB publication in a printer friendly PDF format
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   Browse the master list of Internal Revenue Bulletins published in the PDF format;

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Note: The IRB materials retrieved from the above resources are provided by IRS Media and Publications.

The IRS frequently releases individual items in advance of their publication in the IRB.  See the Advance Notice for Tax Professionals page for more information about the "early drop" of these items.  And if you'd like to receive automated email notifications about these items, please feel free to subscribe to our IRS GuideWire service.

Finally, see the Applicable Federal Rates (AFR) page for a series of revenue rulings providing certain prescribed rates for federal income tax purposes.  These AFR revenue rulings are always released before they are officially published in the IRB.

PLEASE NOTERulings and procedures reported in the IRB do not have the force and effect of Treasury tax regulations, but they may be used as precedents. In contrast, any documents not published in the IRB cannot be relied on, used, or cited as precedents in the disposition of other cases.

In applying rulings and procedures published in the IRB, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered.  In addition, all parties are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.

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Page Last Reviewed or Updated: 24-Feb-2014

The Free Tax Filing State

Free tax filing state 3. Free tax filing state   Limit on Annual Additions Table of Contents Ministers and church employees. Free tax filing state Includible Compensation for Your Most Recent Year of ServiceMost Recent Year of Service Includible Compensation The first component of MAC is the limit on annual additions. Free tax filing state This is a limit on the total contributions (elective deferrals, nonelective contributions, and after-tax contributions) that can be made to your 403(b) account. Free tax filing state The limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or 100% of your includible compensation for your most recent year of service. Free tax filing state More than one 403(b) account. Free tax filing state If you contributed to more than one 403(b) account, you must combine the contributions made to all 403(b) accounts on your behalf by your employer. Free tax filing state Ministers and church employees. Free tax filing state   If you are a minister or a church employee, you may be able to increase your limit on annual additions or use different rules when figuring your limit on annual additions. Free tax filing state For more information, see chapter 5. Free tax filing state Participation in a qualified plan. Free tax filing state If you participated in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pensions of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. Free tax filing state You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions. Free tax filing state Includible Compensation for Your Most Recent Year of Service Definition. Free tax filing state   Generally, includible compensation for your most recent year of service is the amount of taxable wages and benefits you received from the employer that maintained a 403(b) account for your benefit during your most recent year of service. Free tax filing state When figuring your includible compensation for your most recent year of service, keep in mind that your most recent year of service may not be the same as your employer's most recent annual work period. Free tax filing state This can happen if your tax year is not the same as your employer's annual work period. Free tax filing state When figuring includible compensation for your most recent year of service, do not mix compensation or service of one employer with compensation or service of another employer. Free tax filing state Most Recent Year of Service Your most recent year of service is your last full year of service, ending on the last day of your tax year that you worked for the employer that maintained a 403(b) account on your behalf. Free tax filing state Tax year different from employer's annual work period. Free tax filing state   If your tax year is not the same as your employer's annual work period, your most recent year of service is made up of parts of at least two of your employer's annual work periods. Free tax filing state Example. Free tax filing state A professor who reports her income on a calendar-year basis is employed on a full-time basis by a university that operates on an academic year (October through May). Free tax filing state To figure her includible compensation for 2013, the professor's most recent year of service is her service from January through May 2013 and from October through December 2013. Free tax filing state Figuring Your Most Recent Year of Service To figure your most recent year of service, begin by determining what is a full year of service for your position. Free tax filing state A full year of service is equal to full-time employment for your employer's annual work period. Free tax filing state After identifying a full year of service, begin counting the service you have provided for your employer starting with the service provided in the current year. Free tax filing state Part-time or employed only part of the year. Free tax filing state   If you are a part-time or a full-time employee who is employed for only part of the year, your most recent year of service is your service this year and your service for as many previous years as is necessary to total 1 full year of service. Free tax filing state To determine your most recent year of service, add the following periods of service: Your service during the year for which you are figuring the limit on annual additions, and Your service during your preceding tax years until the total service equals 1 year of service or you have figured all of your service with the employer. Free tax filing state Example. Free tax filing state You were employed on a full-time basis from July through December 2011 (1/2 year of service), July through December 2012 (1/2 year of service), and October through December 2013 (1/4 year of service). Free tax filing state Your most recent year of service for computing your limit on annual additions for 2013 is the total of your service during 2013 (1/4 year of service), your service during 2012 (1/2 year of service), and your service during the months October through December 2011 (1/4 year of service). Free tax filing state Not yet employed for 1 year. Free tax filing state   If, at the close of the year, you have not yet worked for your employer for 1 year (including time you worked for the same employer in all earlier years), use the period of time you have worked for the employer as your most recent year of service. Free tax filing state Includible Compensation After identifying your most recent year of service, the next step is to identify the includible compensation associated with that full year of service. Free tax filing state Includible compensation is not the same as income included on your tax return. Free tax filing state Compensation is a combination of income and benefits received in exchange for services provided to your employer. Free tax filing state Generally, includible compensation is the amount of income and benefits: Received from the employer who maintains your 403(b) account, and Must be included in your income. Free tax filing state Includible compensation includes the following amounts. Free tax filing state Elective deferrals (employer's contributions made on your behalf under a salary reduction agreement). Free tax filing state Amounts contributed or deferred by your employer under a section 125 cafeteria plan. Free tax filing state Amounts contributed or deferred, at the election of the employee, under an eligible section 457 nonqualified deferred compensation plan (state or local government or tax-exempt organization plan). Free tax filing state  Note. Free tax filing state For information about treating elective deferrals under section 457 plans as Roth contributions, see Publication 575. Free tax filing state Wages, salaries, and fees for personal services earned with the employer maintaining your 403(b) account. Free tax filing state Income otherwise excluded under the foreign earned income exclusion. Free tax filing state Pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan. Free tax filing state Includible compensation does not include the following items. Free tax filing state Your employer's contributions to your 403(b) account. Free tax filing state Compensation earned while your employer was not an eligible employer. Free tax filing state Your employer's contributions to a qualified plan that: Are on your behalf, and Are excludable from income. Free tax filing state The cost of incidental life insurance. Free tax filing state See Cost of Incidental Life Insurance, later. Free tax filing state If you are a church employee or a foreign missionary, figure includible compensation using the rules explained in chapter 5. Free tax filing state Contributions after retirement. Free tax filing state   Nonelective contributions may be made for an employee for up to 5 years after retirement. Free tax filing state These contributions would be based on includible compensation for the last year of service before retirement. Free tax filing state Cost of Incidental Life Insurance Includible compensation does not include the cost of incidental life insurance. Free tax filing state If all of your 403(b) accounts invest only in mutual funds, then you have no incidental life insurance. Free tax filing state If you have an annuity contract, a portion of the cost of that contract may be for incidental life insurance. Free tax filing state If so, the cost of the insurance is taxable to you in the year contributed and is considered part of your basis when distributed. Free tax filing state Your employer will include the cost of your insurance as taxable wages in box 1 of Form W-2. Free tax filing state Not all annuity contracts include life insurance. Free tax filing state Contact your plan administrator to determine if your contract includes incidental life insurance. Free tax filing state If it does, you will need to figure the cost of life insurance each year the policy is in effect. Free tax filing state Figuring the cost of incidental life insurance. Free tax filing state If you have determined that part of the cost of your annuity contract is for an incidental life insurance premium, you will need to determine the amount of the premium and subtract it from your includible compensation. Free tax filing state To determine the amount of the life insurance premiums, you will need to know the following information. Free tax filing state The value of your life insurance contract, which is the amount payable upon your death. Free tax filing state The cash value of your life insurance contract at the end of the tax year. Free tax filing state Your age on your birthday nearest the beginning of the policy year. Free tax filing state Your current life insurance protection under an ordinary retirement income life insurance policy, which is the amount payable upon your death minus the cash value of the contract at the end of the year. Free tax filing state You can use Worksheet A, in chapter 9, to determine the cost of your incidental life insurance. Free tax filing state Example. Free tax filing state Your new contract provides that your beneficiary will receive $10,000 if you should die before retirement. Free tax filing state Your cash value in the contract at the end of the first year is zero. Free tax filing state Your current life insurance protection for the first year is $10,000 ($10,000 − 0). Free tax filing state The cash value in the contract at the end of year two is $1,000, and the current life insurance protection for the second year is $9,000 ($10,000 – $1,000). Free tax filing state The 1-year cost of the protection can be calculated by using Figure 3-1, Table of One-Year Term Premiums for $1,000 Life Insurance Protection . Free tax filing state The premium rate is determined based on your age on your birthday nearest the beginning of the policy year. Free tax filing state Figure 3-1. Free tax filing state Table of One-Year Term Premiums for $1,000 Life Insurance Protection Age Cost   Age Cost   Age Cost 0 $0. Free tax filing state 70   35 $0. Free tax filing state 99   70 $20. Free tax filing state 62 1 0. Free tax filing state 41   36 1. Free tax filing state 01   71 22. Free tax filing state 72 2 0. Free tax filing state 27   37 1. Free tax filing state 04   72 25. Free tax filing state 07 3 0. Free tax filing state 19   38 1. Free tax filing state 06   73 27. Free tax filing state 57 4 0. Free tax filing state 13   39 1. Free tax filing state 07   74 30. Free tax filing state 18 5 0. Free tax filing state 13   40 1. Free tax filing state 10   75 33. Free tax filing state 05 6 0. Free tax filing state 14   41 1. Free tax filing state 13   76 36. Free tax filing state 33 7 0. Free tax filing state 15   42 1. Free tax filing state 20   77 40. Free tax filing state 17 8 0. Free tax filing state 16   43 1. Free tax filing state 29   78 44. Free tax filing state 33 9 0. Free tax filing state 16   44 1. Free tax filing state 40   79 49. Free tax filing state 23 10 0. Free tax filing state 16   45 1. Free tax filing state 53   80 54. Free tax filing state 56 11 0. Free tax filing state 19   46 1. Free tax filing state 67   81 60. Free tax filing state 51 12 0. Free tax filing state 24   47 1. Free tax filing state 83   82 66. Free tax filing state 74 13 0. Free tax filing state 28   48 1. Free tax filing state 98   83 73. Free tax filing state 07 14 0. Free tax filing state 33   49 2. Free tax filing state 13   84 80. Free tax filing state 35 15 0. Free tax filing state 38   50 2. Free tax filing state 30   85 88. Free tax filing state 76 16 0. Free tax filing state 52   51 2. Free tax filing state 52   86 99. Free tax filing state 16 17 0. Free tax filing state 57   52 2. Free tax filing state 81   87 110. Free tax filing state 40 18 0. Free tax filing state 59   53 3. Free tax filing state 20   88 121. Free tax filing state 85 19 0. Free tax filing state 61   54 3. Free tax filing state 65   89 133. Free tax filing state 40 20 0. Free tax filing state 62   55 4. Free tax filing state 15   90 144. Free tax filing state 30 21 0. Free tax filing state 62   56 4. Free tax filing state 68   91 155. Free tax filing state 80 22 0. Free tax filing state 64   57 5. Free tax filing state 20   92 168. Free tax filing state 75 23 0. Free tax filing state 66   58 5. Free tax filing state 66   93 186. Free tax filing state 44 24 0. Free tax filing state 68   59 6. Free tax filing state 06   94 206. Free tax filing state 70 25 0. Free tax filing state 71   60 6. Free tax filing state 51   95 228. Free tax filing state 35 26 0. Free tax filing state 73   61 7. Free tax filing state 11   96 250. Free tax filing state 01 27 0. Free tax filing state 76   62 7. Free tax filing state 96   97 265. Free tax filing state 09 28 0. Free tax filing state 80   63 9. Free tax filing state 08   98 270. Free tax filing state 11 29 0. Free tax filing state 83   64 10. Free tax filing state 41   99 281. Free tax filing state 05 30 0. Free tax filing state 87   65 11. Free tax filing state 90       31 0. Free tax filing state 90   66 13. Free tax filing state 51       32 0. Free tax filing state 93   67 15. Free tax filing state 20       33 0. Free tax filing state 96   68 16. Free tax filing state 92       34 0. Free tax filing state 98   69 18. Free tax filing state 70                       If the current published premium rates per $1,000 of insurance protection charged by an insurer for individual 1-year term life insurance premiums available to all standard risks are lower than those in the preceding table, you can use the lower rates for figuring the cost of insurance in connection with individual policies issued by the same insurer. Free tax filing state Example 1. Free tax filing state Lynne Green, age 44, and her employer enter into a 403(b) plan that will provide her with a $500 a month annuity upon retirement at age 65. Free tax filing state The agreement also provides that if she should die before retirement, her beneficiary will receive the greater of $20,000 or the cash surrender value in the life insurance contract. Free tax filing state Using the facts presented we can determine the cost of Lynne's life insurance protection as shown in Table 3-1. Free tax filing state Lynne's employer has included $28 for the cost of the life insurance protection in her current year's income. Free tax filing state When figuring her includible compensation for this year, Lynne will subtract $28. Free tax filing state Table 3-1. Free tax filing state Worksheet A. Free tax filing state Cost of Incidental Life Insurance Note. Free tax filing state Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Free tax filing state This amount will be used to figure includible compensation for your most recent year of service. Free tax filing state 1. Free tax filing state Enter the value of the contract (amount payable upon your death) 1. Free tax filing state $20,000. Free tax filing state 00 2. Free tax filing state Enter the cash value in the contract at the end of the year 2. Free tax filing state 0. Free tax filing state 00 3. Free tax filing state Subtract line 2 from line 1. Free tax filing state This is the value of your current life insurance protection 3. Free tax filing state $20,000. Free tax filing state 00 4. Free tax filing state Enter your age on your birthday nearest the beginning of the policy year 4. Free tax filing state 44 5. Free tax filing state Enter the 1-year term premium for $1,000 of life insurance based on your age. Free tax filing state (From Figure 3-1) 5. Free tax filing state $1. Free tax filing state 40 6. Free tax filing state Divide line 3 by $1,000 6. Free tax filing state 20 7. Free tax filing state Multiply line 6 by line 5. Free tax filing state This is the cost of your incidental life insurance 7. Free tax filing state $28. Free tax filing state 00 Example 2. Free tax filing state Lynne's cash value in the contract at the end of the second year is $1,000. Free tax filing state In year two, the cost of Lynne's life insurance is calculated as shown in Table 3-2. Free tax filing state In year two, Lynne's employer will include $29. Free tax filing state 07 in her current year's income. Free tax filing state Lynne will subtract this amount when figuring her includible compensation. Free tax filing state Table 3-2. Free tax filing state Worksheet A. Free tax filing state Cost of Incidental Life Insurance Note. Free tax filing state Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Free tax filing state This amount will be used to figure includible compensation for your most recent year of service. Free tax filing state 1. Free tax filing state Enter the value of the contract (amount payable upon your death) 1. Free tax filing state $20,000. Free tax filing state 00 2. Free tax filing state Enter the cash value in the contract at the end of the year 2. Free tax filing state $1,000. Free tax filing state 00 3. Free tax filing state Subtract line 2 from line 1. Free tax filing state This is the value of your current life insurance protection 3. Free tax filing state $19,000. Free tax filing state 00 4. Free tax filing state Enter your age on your birthday nearest the beginning of the policy year 4. Free tax filing state 45 5. Free tax filing state Enter the 1-year term premium for $1,000 of life insurance based on your age. Free tax filing state (From Figure 3-1) 5. Free tax filing state $1. Free tax filing state 53 6. Free tax filing state Divide line 3 by $1,000 6. Free tax filing state 19 7. Free tax filing state Multiply line 6 by line 5. Free tax filing state This is the cost of your incidental life insurance 7. Free tax filing state $29. Free tax filing state 07 Figuring Includible Compensation for Your Most Recent Year of Service You can use Worksheet B in chapter 9 to determine your includible compensation for your most recent year of service. Free tax filing state Example. Free tax filing state Floyd has been periodically working full-time for a local hospital since September 2011. Free tax filing state He needs to figure his limit on annual additions for 2014. Free tax filing state The hospital's normal annual work period for employees in Floyd's general type of work runs from January to December. Free tax filing state During the periods that Floyd was employed with the hospital, the hospital has always been eligible to provide a 403(b) plan to employees. Free tax filing state Additionally, the hospital has never provided the employees with a 457 deferred compensation plan, a transportation fringe benefit plan, or a cafeteria plan. Free tax filing state Floyd has never worked abroad and there is no life insurance provided under the plan. Free tax filing state Table 3-3 shows the service Floyd provided to his employer, his compensation for the periods worked, his elective deferrals, and his taxable wages. Free tax filing state Table 3-3. Free tax filing state Floyd's Compensation Note. Free tax filing state This table shows information Floyd will use to figure includible compensation for his most recent year of service. Free tax filing state   Year Years of Service Taxable Wages Elective Deferrals 2014 6/12 of  a year $42,000 $2,000 2013 4/12 of  a year $16,000 $1,650 2012 4/12 of  a year $16,000 $1,650 Before Floyd can figure his limit on annual additions, he must figure includible compensation for his most recent year of service. Free tax filing state Because Floyd is not planning to work the entire 2014 year, his most recent year of service will include the time he is planning to work in 2014 plus time he worked in the preceding 3 years until the time he worked for the hospital totals 1 year. Free tax filing state If the total time he worked is less than 1 year, Floyd will treat it as if it were 1 year. Free tax filing state He figures his most recent year of service shown in the following list. Free tax filing state Time he will work in 2014 is 6/12 of a year. Free tax filing state Time worked in 2013 is 4/12 of a year. Free tax filing state All of this time will be used to determine Floyd's most recent year of service. Free tax filing state Time worked in 2012 is 4/12 of a year. Free tax filing state Floyd only needs 2 months of the 4 months he worked in 2012 to have enough time to total 1 full year. Free tax filing state Because he needs only one-half of the actual time he worked, Floyd will use only one-half of his income earned during that period to calculate wages that will be used in figuring his includible compensation. Free tax filing state Using the information provided in Table 3-3, wages for Floyd's most recent year of service are $66,000 ($42,000 + $16,000 + $8,000). Free tax filing state His includible compensation for his most recent year of service is figured as shown in Table 3-4. Free tax filing state After figuring his includible compensation, Floyd determines his limit on annual additions for 2014 to be $52,000, the lesser of his includible compensation, $70,475 (Table 3-4), and the maximum amount of $52,000. Free tax filing state Table 3-4. Free tax filing state Worksheet B. Free tax filing state Includible Compensation for Your Most Recent Year of Service1 Note. Free tax filing state Use this worksheet to figure includible compensation for your most recent year of service. Free tax filing state 1. Free tax filing state Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. Free tax filing state $66,000 2. Free tax filing state Enter elective deferrals excluded from your gross income for your most recent year of service2 2. Free tax filing state 4,4753 3. Free tax filing state Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. Free tax filing state -0- 4. Free tax filing state Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government, or of a tax-exempt organization) for your most recent year of service 4. Free tax filing state -0- 5. Free tax filing state Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. Free tax filing state -0- 6. Free tax filing state Enter your foreign earned income exclusion for your most recent year of service 6. Free tax filing state -0- 7. Free tax filing state Add lines 1, 2, 3, 4, 5, and 6 7. Free tax filing state 70,475 8. Free tax filing state Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. Free tax filing state -0- 9. Free tax filing state Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. Free tax filing state -0- 10. Free tax filing state Add lines 8 and 9 10. Free tax filing state -0- 11. Free tax filing state Subtract line 10 from line 7. Free tax filing state This is your includible compensation for your most recent year of service 11. Free tax filing state 70,475 1Use estimated amounts if figuring includible compensation before the end of the year. Free tax filing state 2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. Free tax filing state  3$4,475 ($2,000 + $1,650 + $825). Free tax filing state Prev  Up  Next   Home   More Online Publications