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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Irs Form 1040ez 2011

Can I File 1040x ElectronicallyFill Out 1040ezFree 1040ezTax Planning Us 1040State Tax Forms2010 H R Taxes FreeState Tax Form 2014Tax Form 1040Irs GovFile Federal And State Taxes Free OnlineState Tax SlabsEz 10402010 Amended Tax ReturnWhere To File Amended 1040xHow To Amend 2012 Tax ReturnFree Federal & State Tax Filing2012 Free TaxesCan I File My State Taxes Online For FreeIrs Amended Return FormWww Irs Gov E FileH And R Block Free TaxesFree File 2012 TaxesState Tax Forms 2012Free Taxes PreparationIrs Income Tax Forms 2010File Taxes For Free 2012File State Taxes OnlineFree State ReturnFree E File Tax ReturnFederal Free State TaxEz Tax Form OnlineIrs 2011 Tax Forms 1040ezH & R Block Free FilingH&r Block Tax OnlineFree Tax Filing For Low IncomeTax Forms 1040 EzFederal And State Income Tax Forms1040ez Forms And Instructions1040ez Help1040x Address Send

Irs Form 1040ez 2011

Irs form 1040ez 2011 How To Get Tax Help Table of Contents You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Irs form 1040ez 2011 By selecting the method that is best for you, you will have quick and easy access to tax help. Irs form 1040ez 2011 Contacting your Taxpayer Advocate. Irs form 1040ez 2011   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Irs form 1040ez 2011   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Irs form 1040ez 2011 While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Irs form 1040ez 2011   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Irs form 1040ez 2011 Call the IRS at 1–800–829–1040. Irs form 1040ez 2011 Call, write, or fax the Taxpayer Advocate office in your area. Irs form 1040ez 2011 Call 1–800–829–4059 if you are a TTY/TDD user. Irs form 1040ez 2011   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Irs form 1040ez 2011 Free tax services. Irs form 1040ez 2011   To find out what services are available, get Publication 910, Guide to Free Tax Services. Irs form 1040ez 2011 It contains a list of free tax publications and an index of tax topics. Irs form 1040ez 2011 It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Irs form 1040ez 2011 Personal computer. Irs form 1040ez 2011 With your personal computer and modem, you can access the IRS on the Internet at www. Irs form 1040ez 2011 irs. Irs form 1040ez 2011 gov. Irs form 1040ez 2011 While visiting our web site, you can: Find answers to questions you may have. Irs form 1040ez 2011 Download forms and publications or search for forms and publications by topic or keyword. Irs form 1040ez 2011 View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping. Irs form 1040ez 2011 View Internal Revenue Bulletins published in the last few years. Irs form 1040ez 2011 Search regulations and the Internal Revenue Code. Irs form 1040ez 2011 Receive our electronic newsletters on hot tax issues and news. Irs form 1040ez 2011 Get information on starting and operating a small business. Irs form 1040ez 2011 You can also reach us with your computer using File Transfer Protocol at ftp. Irs form 1040ez 2011 irs. Irs form 1040ez 2011 gov. Irs form 1040ez 2011 TaxFax Service. Irs form 1040ez 2011 Using the phone attached to your fax machine, you can receive forms and instructions by calling 703–368–9694. Irs form 1040ez 2011 Follow the directions from the prompts. Irs form 1040ez 2011 When you order forms, enter the catalog number for the form you need. Irs form 1040ez 2011 The items you request will be faxed to you. Irs form 1040ez 2011 For help with transmission problems, call the FedWorld Help Desk at 703–487–4608. Irs form 1040ez 2011 Phone. Irs form 1040ez 2011 Many services are available by phone. Irs form 1040ez 2011 Ordering forms, instructions, and publications. Irs form 1040ez 2011 Call 1–800–829–3676 to order current and prior year forms, instructions, and publications. Irs form 1040ez 2011 Asking tax questions. Irs form 1040ez 2011 Call the IRS with your tax questions at 1–800–829–1040. Irs form 1040ez 2011 TTY/TDD equipment. Irs form 1040ez 2011 If you have access to TTY/TDD equipment, call 1–800–829–4059 to ask tax questions or to order forms and publications. Irs form 1040ez 2011 TeleTax topics. Irs form 1040ez 2011 Call 1–800–829–4477 to listen to pre-recorded messages covering various tax topics. Irs form 1040ez 2011 Evaluating the quality of our telephone services. Irs form 1040ez 2011 To ensure that IRS representatives give accurate, courteous, and professional answers, we evaluate the quality of our telephone services in several ways. Irs form 1040ez 2011 A second IRS representative sometimes monitors live telephone calls. Irs form 1040ez 2011 That person only evaluates the IRS assistor and does not keep a record of any taxpayer's name or tax identification number. Irs form 1040ez 2011 We sometimes record telephone calls to evaluate IRS assistors objectively. Irs form 1040ez 2011 We hold these recordings no longer than one week and use them only to measure the quality of assistance. Irs form 1040ez 2011 We value our customers' opinions. Irs form 1040ez 2011 Throughout this year, we will be surveying our customers for their opinions on our service. Irs form 1040ez 2011 Walk-in. Irs form 1040ez 2011 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs form 1040ez 2011 Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Irs form 1040ez 2011 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Irs form 1040ez 2011 Mail. Irs form 1040ez 2011 You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. Irs form 1040ez 2011 Find the address that applies to your part of the country. Irs form 1040ez 2011 Western part of U. Irs form 1040ez 2011 S. Irs form 1040ez 2011 : Western Area Distribution Center Rancho Cordova, CA 95743–0001 Central part of U. Irs form 1040ez 2011 S. Irs form 1040ez 2011 : Central Area Distribution Center P. Irs form 1040ez 2011 O. Irs form 1040ez 2011 Box 8903 Bloomington, IL 61702–8903 Eastern part of U. Irs form 1040ez 2011 S. Irs form 1040ez 2011 and foreign addresses: Eastern Area Distribution Center P. Irs form 1040ez 2011 O. Irs form 1040ez 2011 Box 85074 Richmond, VA 23261–5074 CD-ROM. Irs form 1040ez 2011 You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain: Current tax forms, instructions, and publications. Irs form 1040ez 2011 Prior-year tax forms and instructions. Irs form 1040ez 2011 Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. Irs form 1040ez 2011 Internal Revenue Bulletins. Irs form 1040ez 2011 The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877–233–6767 or on the Internet at www. Irs form 1040ez 2011 irs. Irs form 1040ez 2011 gov. Irs form 1040ez 2011 The first release is available in mid-December and the final release is available in late January. Irs form 1040ez 2011 IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. Irs form 1040ez 2011 It is available in mid-February. Irs form 1040ez 2011 You can get a free copy by calling 1–800–829–3676 or visiting the IRS web site at www. Irs form 1040ez 2011 irs. Irs form 1040ez 2011 gov. Irs form 1040ez 2011 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Help for Victims of Hurricane Sandy

IRS YouTube Videos
Help for Disaster Victims: English | Spanish | ASL
How to Request a Copy of Your Tax Return: English | Spanish | ASL

Podcast
Disaster Assistance: English | Spanish

The IRS is providing help to the victims of Hurricane Sandy. Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas. 

So far, the IRS filing and payment relief applies to the following localities identified by FEMA for Individual Assistance due to Hurricane Sandy:

  • In Connecticut: Fairfield, Middlesex, New Haven, and New London Counties and the Mashantucket Pequot Tribal Nation and Mohegan Tribal Nation located within New London County;

  • In Maryland: Somerset County
  • In New Jersey: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren;
  • In New York: Bronx, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Sullivan, Suffolk, Ulster and Westchester;
  • In Rhode Island: Newport and Washington counties.

The IRS also announced additional tax relief to certain affected individuals and businesses, further extending tax deadlines of that relief until April 1 for the following localities:

  • In New Jersey: Monmouth and Ocean counties.
  • In New York: Nassau, Queens, Richmond and Suffolk counties.

We are monitoring the situation closely to resolve potential tax administration issues as they are identified. The IRS often updates its information on disaster relief efforts related to Hurricane Sandy. For the latest news, check this page frequently.

News Releases

  • IR-2013-16, IRS Extends Tax Relief to Some New Jersey and New York Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to April 1, 2013
  • IR-2012-96, IRS Gives Additional Time to Small, Automatically Revoked Tax-Exempt Organizations Affected by Hurricane Sandy
  • IR-2012-94, IRS Extends Hurricane Sandy Diesel Fuel Penalty Waiver to Dec. 7 for New Jersey and Parts of New York
  • IR-2012-93, Retirement Plans Can Make Loans, Hardship Distributions to Sandy Victims
  • IR-2012-91, IRS Warns Consumers of Possible Scams Relating to Hurricane Sandy Relief
  • IR-2012-91SP, IRS Advierte a Consumidores de Posibles Estafas Relacionadas a las Ayudas por el Huracán Sandy
  • IR-2012-88, Treasury, IRS Announce Special Relief to Encourage Leave-Donation Programs for Victims of Hurricane Sandy
  • IR-2012-88SP, Tesoro y IRS Anuncian Alivio Especial para Estimular Programas Que Permitan la Donación de Días de Paga a Víctimas del Huracán Sandy
  • IR-2012-87, IRS Expedites Charity Applications, Urges Use of Existing Charities
  • IR-2012-87SP, El IRS Acelera Las Solicitudes de Organizaciones Benéficas, Recomienda el Uso de Caridades Existentes
  • IR-2012-86, Treasury and IRS Expand Availability of Housing for Hurricane Sandy Victims
  • IR-2012-85, IRS Waives Diesel Fuel Penalty Due to Hurricane Sandy
  • IR-2012-84, IRS Announces Qualified Disaster Treatment of Payments to Victims of Hurricane Sandy
  • IR-2012-84SP, El IRS Anuncia el Trato de Pagos Por un Desastre Calificado para las Víctimas del Huracán Sandy
  • IR-2012-83, IRS Provides Tax Relief to Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to Feb. 1, 2013
  • IR-2012-83SP, IRS Ofrece Alivio a Víctimas del Huracán Sandy; Extiende Plazo de Presentación de Declaraciones de Impuestos y Pagos al 1 de Febrero de 2013
  • IR-2012-82, IRS Gives Additional Time to Taxpayers and Preparers Affected by Hurricane Sandy; File and Pay by Nov. 7

Legal Guidance

  • Notice 2013-21, Postponement of Deadline for Making an Election to Deduct for the Preceding Taxable Year Losses Attributable to Hurricane Sandy
  • Notice 2012-71, Postponement of Deadline for Transitional Relief under Notice 2011-43 for Certain Small Organizations Affected by Hurricane Sandy
  • Notice 2012-69, Treatment of Certain Amounts Paid to Section 170(c) Organizations under Certain Employer Leave-Based Donation Programs to Aid Victims of Hurricane Sandy
  • Notice 2012-68, Low-Income Housing Credit Disaster Relief for Hurricane Sandy

Other Resources

For additional information provided by the federal government on disaster recovery, visit DisasterAssistance.gov and the Hurricane Sandy Recovery page on USA.gov. The latest Federal Emergency Management Agency disaster declarations are also available.

Related Item: Hurricane Sandy News Releases and Legal Guidance

 

Page Last Reviewed or Updated: 05-Nov-2013

The Irs Form 1040ez 2011

Irs form 1040ez 2011 4. Irs form 1040ez 2011   Limit on Elective Deferrals Table of Contents Excess elective deferrals. Irs form 1040ez 2011 General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. Irs form 1040ez 2011 This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. Irs form 1040ez 2011 A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. Irs form 1040ez 2011 You can enter into more than one salary reduction agreement during a year. Irs form 1040ez 2011 More than one 403(b) account. Irs form 1040ez 2011 If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. Irs form 1040ez 2011 403(b) plan and another retirement plan. Irs form 1040ez 2011 If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. Irs form 1040ez 2011 The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. Irs form 1040ez 2011 Roth contribution program. Irs form 1040ez 2011   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. Irs form 1040ez 2011 Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. Irs form 1040ez 2011   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. Irs form 1040ez 2011 For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. Irs form 1040ez 2011 Excess elective deferrals. Irs form 1040ez 2011   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. Irs form 1040ez 2011 General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. Irs form 1040ez 2011 This limit applies without regard to community property laws. Irs form 1040ez 2011 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. Irs form 1040ez 2011 If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. Irs form 1040ez 2011 To determine whether you have 15 years of service with your employer, see Years of Service , next. Irs form 1040ez 2011 Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. Irs form 1040ez 2011 How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. Irs form 1040ez 2011 You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. Irs form 1040ez 2011 If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. Irs form 1040ez 2011 Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. Irs form 1040ez 2011 Figuring Your Years of Service Take the following rules into account when figuring your years of service. Irs form 1040ez 2011 Status of employer. Irs form 1040ez 2011   Your years of service include only periods during which your employer was a qualified employer. Irs form 1040ez 2011 Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. Irs form 1040ez 2011 Service with one employer. Irs form 1040ez 2011   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. Irs form 1040ez 2011 Church employee. Irs form 1040ez 2011   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. Irs form 1040ez 2011 For more information about church employees, see chapter 5. Irs form 1040ez 2011 Self-employed ministers. Irs form 1040ez 2011   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. Irs form 1040ez 2011 Total years of service. Irs form 1040ez 2011   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. Irs form 1040ez 2011 Example. Irs form 1040ez 2011 The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Irs form 1040ez 2011 Marsha began working with ABC schools in September 2009. Irs form 1040ez 2011 She has always worked full-time for each annual work period. Irs form 1040ez 2011 At the end of 2013, Marsha had 4. Irs form 1040ez 2011 5 years of service with ABC Public Schools, as shown in Table 4-1. Irs form 1040ez 2011 Table 4-1. Irs form 1040ez 2011 Marsha's Years of Service Note. Irs form 1040ez 2011 This table shows how Marsha figures her years of service, as explained in the previous example. Irs form 1040ez 2011 Year Period Worked Portion of Work Period Years of Service 2009 Sept. Irs form 1040ez 2011 –Dec. Irs form 1040ez 2011 . Irs form 1040ez 2011 5 year . Irs form 1040ez 2011 5 year 2010 Feb. Irs form 1040ez 2011 –May . Irs form 1040ez 2011 5 year 1 year Sept. Irs form 1040ez 2011 –Dec. Irs form 1040ez 2011 . Irs form 1040ez 2011 5 year 2011 Feb. Irs form 1040ez 2011 –May . Irs form 1040ez 2011 5 year 1 year Sept. Irs form 1040ez 2011 –Dec. Irs form 1040ez 2011 . Irs form 1040ez 2011 5 year 2012 Feb. Irs form 1040ez 2011 –May . Irs form 1040ez 2011 5 year 1 year Sept. Irs form 1040ez 2011 –Dec. Irs form 1040ez 2011 . Irs form 1040ez 2011 5 year 2013 Feb. Irs form 1040ez 2011 –May . Irs form 1040ez 2011 5 year 1 year Sept. Irs form 1040ez 2011 –Dec. Irs form 1040ez 2011 . Irs form 1040ez 2011 5 year Total years of service 4. Irs form 1040ez 2011 5 years Full-time or part-time. Irs form 1040ez 2011   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. Irs form 1040ez 2011 When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. Irs form 1040ez 2011 Employer's annual work period. Irs form 1040ez 2011   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. Irs form 1040ez 2011 Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. Irs form 1040ez 2011 Note. Irs form 1040ez 2011 You cannot accumulate more than 1 year of service in a 12-month period. Irs form 1040ez 2011 Example. Irs form 1040ez 2011 All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. Irs form 1040ez 2011 Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Irs form 1040ez 2011 Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. Irs form 1040ez 2011 Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. Irs form 1040ez 2011 In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. Irs form 1040ez 2011 How to compare. Irs form 1040ez 2011   You can use any method that reasonably and accurately reflects the amount of work required. Irs form 1040ez 2011 For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. Irs form 1040ez 2011   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. Irs form 1040ez 2011 Example. Irs form 1040ez 2011 An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. Irs form 1040ez 2011   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. Irs form 1040ez 2011 Full year of service. Irs form 1040ez 2011   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. Irs form 1040ez 2011 Example. Irs form 1040ez 2011 If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. Irs form 1040ez 2011 Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. Irs form 1040ez 2011 Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. Irs form 1040ez 2011 Full-time for part of the year. Irs form 1040ez 2011   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Irs form 1040ez 2011 The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Irs form 1040ez 2011 Example. Irs form 1040ez 2011 Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). Irs form 1040ez 2011 The annual work period for the college is 8 months (February through May and July through October). Irs form 1040ez 2011 Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. Irs form 1040ez 2011 Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. Irs form 1040ez 2011   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. Irs form 1040ez 2011 The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Irs form 1040ez 2011 Example. Irs form 1040ez 2011 Vance teaches one course at a local medical school. Irs form 1040ez 2011 He teaches 3 hours per week for two semesters. Irs form 1040ez 2011 Other faculty members at the same school teach 9 hours per week for two semesters. Irs form 1040ez 2011 The annual work period of the medical school is two semesters. Irs form 1040ez 2011 An instructor teaching 9 hours a week for two semesters is considered a full-time employee. Irs form 1040ez 2011 Given these facts, Vance has worked part-time for a full annual work period. Irs form 1040ez 2011 Vance has completed 1/3 of a year of service, figured as shown below. Irs form 1040ez 2011 Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. Irs form 1040ez 2011   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. Irs form 1040ez 2011   Figure the first fraction as though you had worked full-time for part of the annual work period. Irs form 1040ez 2011 The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Irs form 1040ez 2011 The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Irs form 1040ez 2011   Figure the second fraction as though you had worked part-time for the entire annual work period. Irs form 1040ez 2011 The fraction is as follows: The numerator (top number) is the number of hours or days you worked. Irs form 1040ez 2011 The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Irs form 1040ez 2011   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. Irs form 1040ez 2011 Example. Irs form 1040ez 2011 Maria, an attorney, teaches a course for one semester at a law school. Irs form 1040ez 2011 She teaches 3 hours per week. Irs form 1040ez 2011 The annual work period for teachers at the school is two semesters. Irs form 1040ez 2011 All full-time instructors at the school are required to teach 12 hours per week. Irs form 1040ez 2011 Based on these facts, Maria is employed part-time for part of the annual work period. Irs form 1040ez 2011 Her year of service for this year is determined by multiplying two fractions. Irs form 1040ez 2011 Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. Irs form 1040ez 2011 Example Floyd has figured his limit on annual additions. Irs form 1040ez 2011 The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. Irs form 1040ez 2011 Figuring Floyd's limit on elective deferrals. Irs form 1040ez 2011   Floyd has been employed with his current employer for less than 15 years. Irs form 1040ez 2011 He is not eligible for the special 15-year increase. Irs form 1040ez 2011 Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. Irs form 1040ez 2011 Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. Irs form 1040ez 2011 Additionally, Floyd's employer does not offer a Roth contribution program. Irs form 1040ez 2011 Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. Irs form 1040ez 2011 Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. Irs form 1040ez 2011 Table 4-2. Irs form 1040ez 2011 Worksheet 1. Irs form 1040ez 2011 Maximum Amount Contributable (MAC) Note. Irs form 1040ez 2011 Use this worksheet to figure your MAC. Irs form 1040ez 2011 Part I. Irs form 1040ez 2011 Limit on Annual Additions     1. Irs form 1040ez 2011 Enter your includible compensation for your most recent year of service 1. Irs form 1040ez 2011 $70,475 2. Irs form 1040ez 2011 Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. Irs form 1040ez 2011 52,000 3. Irs form 1040ez 2011 Enter the lesser of line 1 or line 2. Irs form 1040ez 2011 This is your limit on annual additions 3. Irs form 1040ez 2011 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Irs form 1040ez 2011     Part II. Irs form 1040ez 2011 Limit on Elective Deferrals     4. Irs form 1040ez 2011 Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Irs form 1040ez 2011 17,500   Note. Irs form 1040ez 2011 If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Irs form 1040ez 2011 If not, enter zero (-0-) on line 16 and go to line 17. Irs form 1040ez 2011     5. Irs form 1040ez 2011 Amount per year of service 5. Irs form 1040ez 2011 5,000 6. Irs form 1040ez 2011 Enter your years of service 6. Irs form 1040ez 2011   7. Irs form 1040ez 2011 Multiply line 5 by line 6 7. Irs form 1040ez 2011   8. Irs form 1040ez 2011 Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Irs form 1040ez 2011   9. Irs form 1040ez 2011 Subtract line 8 from line 7. Irs form 1040ez 2011 If zero or less, enter zero (-0-) 9. Irs form 1040ez 2011   10. Irs form 1040ez 2011 Maximum increase in limit for long service 10. Irs form 1040ez 2011 15,000 11. Irs form 1040ez 2011 Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Irs form 1040ez 2011   12. Irs form 1040ez 2011 Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Irs form 1040ez 2011   13. Irs form 1040ez 2011 Add lines 11 and 12 13. Irs form 1040ez 2011   14. Irs form 1040ez 2011 Subtract line 13 from line 10 14. Irs form 1040ez 2011   15. Irs form 1040ez 2011 Maximum additional contributions 15. Irs form 1040ez 2011 3,000 16. Irs form 1040ez 2011 Enter the least of lines 9, 14, or 15. Irs form 1040ez 2011 This is your increase in the limit for long service 16. Irs form 1040ez 2011 -0- 17. Irs form 1040ez 2011 Add lines 4 and 16. Irs form 1040ez 2011 This is your limit on elective deferrals 17. Irs form 1040ez 2011 17,500   Part III. Irs form 1040ez 2011 Maximum Amount Contributable     18. Irs form 1040ez 2011 If you had only nonelective contributions, enter the amount from line 3. Irs form 1040ez 2011 This is your MAC. Irs form 1040ez 2011    If you had only elective deferrals, enter the lesser of lines 3 or 17. Irs form 1040ez 2011 This is your MAC. Irs form 1040ez 2011    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Irs form 1040ez 2011 This is your MAC. Irs form 1040ez 2011 (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Irs form 1040ez 2011 ) 18. Irs form 1040ez 2011 $17,500 Prev  Up  Next   Home   More Online Publications