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Income Tax Return 1040ez

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Income Tax Return 1040ez

Income tax return 1040ez Index Symbols 403(b) plans, 403(b) Plans A Accounting methods, Nonaccrual-Experience Method Acquisition date: Special depreciation allowance, Acquisition date test. Income tax return 1040ez Special Liberty Zone depreciation allowance, Acquisition date test. Income tax return 1040ez Annuities, tax-sheltered 403(b) plans, 403(b) Plans Assistance (see Tax help) Automobile (see Passenger automobile) B Bonds: New York Liberty, Tax Incentives for New York Liberty Zone Qualified zone academy, Issuance of Qualified Zone Academy Bonds C Car (see Passenger automobile) Car expenses, Car Expenses Catch-up contributions, 403(b), 403(b) Plans Child and dependent care, Child and Dependent Care Expenses Church employees and ministers, Years of service for church employees and ministers. Income tax return 1040ez Clean-fuel vehicle, Electric and Clean-Fuel Vehicles Comments, Comments and suggestions. Income tax return 1040ez Credit: Child and dependent care, Child and Dependent Care Expenses Credit for pension plan startup, Credit For Pension Plan Startup Costs Electric vehicles, Electric and Clean-Fuel Vehicles Indian employment, Indian Employment Credit Extended Renewable electricity production, Renewable Electricity Production Credit Welfare-to-work, Welfare-to-Work Credit Extended Work opportunity, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended D Deduction limit, automobile, Passenger Automobiles Deemed IRAs, Deemed IRAs Depletion, Depletion Depreciation: New property, Special Depreciation Allowance Property on reservations, Depreciation of Property Used on Indian Reservations Special depreciation allowance, Special Depreciation Allowance Special Liberty Zone depreciation allowance, Special Liberty Zone Depreciation Allowance Supplement to Publication 946, Depreciation E Election: Deemed not to claim special allowance, Deemed election. Income tax return 1040ez Not to claim special allowance, Election Not To Claim the Allowance Not to claim special Liberty Zone allowance, Election Not To Claim the Liberty Zone Allowance Electric vehicle, Electric and Clean-Fuel Vehicles Eligible educator, Deduction for Educator Expenses Estimated tax payments, Adjusting your withholding or estimated tax payments for 2002. Income tax return 1040ez Excepted property: Special depreciation allowance, Excepted Property Special Liberty Zone depreciation allowance, Excepted property. Income tax return 1040ez F Foreign missionaries, Foreign missionaries. Income tax return 1040ez Form 1099, Electronic Form 1099 Free tax services, How To Get Tax Help H Help (see Tax help) I Indian employment credit, Indian Employment Credit Extended Indian reservations, depreciation rules, Depreciation of Property Used on Indian Reservations IRAs, Deemed IRAs L Leasehold improvement property, defined, Qualified leasehold improvement property. Income tax return 1040ez Liberty Zone leasehold improvement property: Defined, Qualified New York Liberty Zone leasehold improvement property. Income tax return 1040ez Depreciated as 5-year property, Liberty Zone Leasehold Improvement Property Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Liberty Zone property: Increased section 179 dollar limit, Increased Dollar Limit Reduced section 179 dollar limit, Reduced Dollar Limit M Marginal production, Depletion More information (see Tax help) N Net operating losses, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) New York Liberty Zone: Area defined, New York Liberty Zone Benefits Leasehold improvement property, Liberty Zone Leasehold Improvement Property Section 179 deduction, Increased Section 179 Deduction Special depreciation, Special Liberty Zone Depreciation Allowance Tax incentives, Tax Incentives for New York Liberty Zone Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone NOLs, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) Nonaccrual-experience method, Nonaccrual-Experience Method Nonresidential real property, Nonresidential real property and residential rental property. Income tax return 1040ez P Passenger automobile, limit on, Passenger Automobiles Pension plan startup costs, Credit For Pension Plan Startup Costs Placed in service date, Placed in service date test. Income tax return 1040ez , Placed in service date test. Income tax return 1040ez Plans, tax-sheltered annuities, 403(b) plans, 403(b) Plans Publications (see Tax help) Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Income tax return 1040ez Qualified Liberty Zone leasehold improvement property, Qualified New York Liberty Zone leasehold improvement property. Income tax return 1040ez Qualified property: Increased section 179 deduction, Qualified property. Income tax return 1040ez Special depreciation allowance, Qualified Property Special Liberty Zone depreciation allowance, Qualified Liberty Zone Property Qualified zone academy bonds, Issuance of Qualified Zone Academy Bonds R Recapture, section 179 deduction, Recapture Rules Renewable electricity, Renewable Electricity Production Credit Residential rental property, Nonresidential real property and residential rental property. Income tax return 1040ez Rollovers, 403(b) plans, Rollovers to and from 403(b) plans. Income tax return 1040ez S Section 1256 contracts, Wash Sale Rules Do Not Apply to Section 1256 Contracts Section 179 deduction: Increased dollar limit for Liberty Zone property, Increased Dollar Limit Reduced dollar limit for Liberty Zone property, Reduced Dollar Limit Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs) Special depreciation allowance: Election not to claim, Election Not To Claim the Allowance Excepted property, Excepted Property Qualified property, Qualified Property Requirements for claiming, Qualified Property Returns filed before June 1, 2002, Rules for Returns Filed Before June 1, 2002 Tests for qualification, Tests To Be Met Special Liberty Zone depreciation allowance: Election not to claim, Election Not To Claim the Liberty Zone Allowance Excepted property, Excepted property. Income tax return 1040ez Qualified property, Qualified Liberty Zone Property Requirements for claiming, Qualified Liberty Zone Property Returns filed before June 1, 2002, Returns filed before June 1, 2002. Income tax return 1040ez Tests for qualification, Tests to be met. Income tax return 1040ez Substantial use, special Liberty Zone depreciation allowance, Substantial use test. Income tax return 1040ez Suggestions, Comments and suggestions. Income tax return 1040ez T Tax help, How To Get Tax Help Tax-sheltered annuity plans, 403(b) plans, 403(b) Plans Taxpayer Advocate, Contacting your Taxpayer Advocate. Income tax return 1040ez Teachers, classroom materials, Deduction for Educator Expenses Tests for qualification, Tests To Be Met, Tests to be met. Income tax return 1040ez TTY/TDD information, How To Get Tax Help W Wash sale rules, Wash Sale Rules Do Not Apply to Section 1256 Contracts Welfare-to-work credit, Welfare-to-Work Credit Extended Withholding, Adjusting your withholding or estimated tax payments for 2002. Income tax return 1040ez Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended Y Years of service, church employees and ministers, Years of service for church employees and ministers. Income tax return 1040ez Prev  Up     Home   More Online Publications
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IRS Non-Retaliation Policy

Section 1203 of the IRS Restructuring and Reform Act of 1998 (RRA ’98), created a statutory provision requiring termination of IRS employment for misconduct.  Section 1203(a) provides that the Commissioner of the Internal Revenue shall terminate the employment of any employee of the Internal Revenue Service if there is a final administrative or judicial determination that such employee committed any act or omission described under subsection (b) in the performance of the employee’s official duties. One of the acts described in subsection (b) is retaliation.

Section 1203 (b)(6) provides that:

Violations of the Internal Revenue Code of 1986, Department of Treasury regulations, or policies of the Internal Revenue Service (including the Internal Revenue Manual) for the purpose of retaliating against, or harassing, a taxpayer, taxpayer representative, or other employee of the Internal Revenue Service.

is an act or omission requiring termination.

IRM Section 6.751.1.1 addresses administrative disciplinary matters.  Exhibit 6.751.1-1 is the Internal Revenue Service Guide for Penalty Determinations. Violations of RRA ’98, Section 1203 (b)(6) is included  in the Guide for Penalty Determinations.  This Exhibit shows that the penalty for a First Offense for an RRA ‘98 1203 (b)(6) offense is removal.

Page Last Reviewed or Updated: 05-Nov-2013

The Income Tax Return 1040ez

Income tax return 1040ez 4. Income tax return 1040ez   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. Income tax return 1040ez Adjusted gross income. Income tax return 1040ez Distributions received by spouse. Income tax return 1040ez Testing period. Income tax return 1040ez What's New Modified AGI limit for retirement savings contributions credit increased. Income tax return 1040ez  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Income tax return 1040ez Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). Income tax return 1040ez You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Income tax return 1040ez This credit could reduce the federal income tax you pay dollar for dollar. Income tax return 1040ez    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. Income tax return 1040ez You were born before January 2, 1996. Income tax return 1040ez You are not a full-time student (explained next). Income tax return 1040ez No one else, such as your parent(s), claims an exemption for you on their tax return. Income tax return 1040ez Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Income tax return 1040ez Full-time student. Income tax return 1040ez   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Income tax return 1040ez You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. Income tax return 1040ez Adjusted gross income. Income tax return 1040ez   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. Income tax return 1040ez However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Income tax return 1040ez Eligible contributions. Income tax return 1040ez   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Income tax return 1040ez They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. Income tax return 1040ez For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Income tax return 1040ez Reducing eligible contributions. Income tax return 1040ez   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. Income tax return 1040ez Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Income tax return 1040ez   Do not reduce your eligible contributions by any of the following. Income tax return 1040ez The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Income tax return 1040ez Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. Income tax return 1040ez Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Income tax return 1040ez Loans from a qualified employer plan treated as a distribution. Income tax return 1040ez Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Income tax return 1040ez Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Income tax return 1040ez Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Income tax return 1040ez Distributions from a military retirement plan. Income tax return 1040ez Distributions from an inherited IRA by a nonspousal beneficiary. Income tax return 1040ez Distributions received by spouse. Income tax return 1040ez   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Income tax return 1040ez Testing period. Income tax return 1040ez   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. Income tax return 1040ez Example. Income tax return 1040ez You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Income tax return 1040ez You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. Income tax return 1040ez Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Income tax return 1040ez You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Income tax return 1040ez You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. Income tax return 1040ez Maximum eligible contributions. Income tax return 1040ez   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Income tax return 1040ez Effect on other credits. Income tax return 1040ez   The amount of this credit will not change the amount of your refundable tax credits. Income tax return 1040ez A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Income tax return 1040ez Maximum credit. Income tax return 1040ez   This is a nonrefundable credit. Income tax return 1040ez The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. Income tax return 1040ez If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. Income tax return 1040ez How to figure and report the credit. Income tax return 1040ez   The amount of the credit you can get is based on the contributions you make and your credit rate. Income tax return 1040ez Your credit rate can be as low as 10% or as high as 50%. Income tax return 1040ez Your credit rate depends on your income and your filing status. Income tax return 1040ez See Form 8880 to determine your credit rate. Income tax return 1040ez   The maximum contribution taken into account is $2,000 per person. Income tax return 1040ez On a joint return, up to $2,000 is taken into account for each spouse. Income tax return 1040ez   Figure the credit on Form 8880. Income tax return 1040ez Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. Income tax return 1040ez Prev  Up  Next   Home   More Online Publications