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 Forms 2009

Pa 1040ez2012 State Tax Form2010 1040ezTax Planning Us 1040aI Need To File An Amended Tax Return1040 Tax Forms 2011Amendment To Tax Return 2013Filing Amended Tax ReturnTurbotax 2012 CouponFree Tax Usa Coupon Code2010 1040 Ez FormStateincometaxTurbo Tax Amended ReturnFiling Taxes Previous YearsIs It Too Late To File 2012 Tax ReturnForm 1040a1040ez Tax Forms DownloadsInstructions For 1040ez FormInstructions For 1040x 2012Need To File My 2012 TaxesHow To Amend A Federal Tax ReturnTax Forms 1040 EzHow To File A 1040 EzEitcAmend 2013 Tax ReturnH & R Block Free Tax FilingAmend My 2012 Tax ReturnIrs Gov 2012 Tax FormsE File 20122013 Tax Forms 1040ezIrs Form 1040 Ez Instructions2012 1040x Tax FormFile 1040x Online Free2007 Taxes Online10ezTurbotax 2011 DeluxeFederal Tax Return 20122010 Free Tax Software Download2012 Schedule A Tax Form2011 Federal Income Tax Form 1040ez

Irs Forms 2009

Irs forms 2009 Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. Irs forms 2009 SIMPLE plans. Irs forms 2009 Qualified plans. Irs forms 2009 Ordering forms and publications. Irs forms 2009 Tax questions. Irs forms 2009 Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. Irs forms 2009 irs. Irs forms 2009 gov/pub560. Irs forms 2009 What's New Compensation limit increased for 2013 and 2014. Irs forms 2009  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. Irs forms 2009 This limit increases to $260,000 for 2014. Irs forms 2009 Elective deferral limit for 2013 and 2014. Irs forms 2009  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. Irs forms 2009 These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. Irs forms 2009 Defined contribution limit increased for 2013 and 2014. Irs forms 2009  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. Irs forms 2009 This limit increases to $52,000 for 2014. Irs forms 2009 SIMPLE plan salary reduction contribution limit for 2013 and 2014. Irs forms 2009  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. Irs forms 2009 Catch-up contribution limit remains unchanged for 2013 and 2014. Irs forms 2009  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. Irs forms 2009 The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. Irs forms 2009 The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. Irs forms 2009 The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. Irs forms 2009 The catch-up contribution limit. Irs forms 2009 The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Irs forms 2009 See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. Irs forms 2009 All section references are to the Internal Revenue Code, unless otherwise stated. Irs forms 2009 Reminders In-plan Roth rollovers. Irs forms 2009  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. Irs forms 2009 An in-plan Roth rollover is not treated as a distribution for most purposes. Irs forms 2009 Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. Irs forms 2009 For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. Irs forms 2009 R. Irs forms 2009 B. Irs forms 2009 872, available at  www. Irs forms 2009 irs. Irs forms 2009 gov/irb/2010-51_IRB/ar11. Irs forms 2009 html. Irs forms 2009 In-plan Roth rollovers expanded. Irs forms 2009  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. Irs forms 2009 Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. Irs forms 2009 For more information, see Notice 2013-74, 2013-52 I. Irs forms 2009 R. Irs forms 2009 B. Irs forms 2009 819, available at www. Irs forms 2009 irs. Irs forms 2009 gov/irb/2013-52_IRB/ar11. Irs forms 2009 html. Irs forms 2009 Credit for startup costs. Irs forms 2009  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. Irs forms 2009 The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. Irs forms 2009 You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. Irs forms 2009 You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. Irs forms 2009 At least one participant must be a non-highly compensated employee. Irs forms 2009 The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. Irs forms 2009 You. Irs forms 2009 A member of a controlled group that includes you. Irs forms 2009 A predecessor of (1) or (2). Irs forms 2009 The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. Irs forms 2009 However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. Irs forms 2009 You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. Irs forms 2009 To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. Irs forms 2009 Retirement savings contributions credit. Irs forms 2009  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. Irs forms 2009 The maximum contribution eligible for the credit is $2,000. Irs forms 2009 To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. Irs forms 2009 For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). Irs forms 2009 Photographs of missing children. Irs forms 2009  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs forms 2009 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs forms 2009 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs forms 2009 Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. Irs forms 2009 In this publication, “you” refers to the employer. Irs forms 2009 See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. Irs forms 2009 This publication covers the following types of retirement plans. Irs forms 2009 SEP (simplified employee pension) plans. Irs forms 2009 SIMPLE (savings incentive match plan for employees) plans. Irs forms 2009 Qualified plans (also called H. Irs forms 2009 R. Irs forms 2009 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Irs forms 2009 SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. Irs forms 2009 You can deduct contributions you make to the plan for your employees. Irs forms 2009 If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. Irs forms 2009 You can also deduct trustees' fees if contributions to the plan do not cover them. Irs forms 2009 Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Irs forms 2009 Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. Irs forms 2009 These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. Irs forms 2009 What this publication covers. Irs forms 2009   This publication contains the information you need to understand the following topics. Irs forms 2009 What type of plan to set up. Irs forms 2009 How to set up a plan. Irs forms 2009 How much you can contribute to a plan. Irs forms 2009 How much of your contribution is deductible. Irs forms 2009 How to treat certain distributions. Irs forms 2009 How to report information about the plan to the IRS and your employees. Irs forms 2009 Basic features of SEP, SIMPLE, and qualified plans. Irs forms 2009 The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. Irs forms 2009 SEP plans. Irs forms 2009   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. Irs forms 2009 Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. Irs forms 2009 SIMPLE plans. Irs forms 2009   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. Irs forms 2009 Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. Irs forms 2009 In addition, you will contribute matching or nonelective contributions. Irs forms 2009 The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. Irs forms 2009 Qualified plans. Irs forms 2009   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. Irs forms 2009 However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. Irs forms 2009 Table 1. Irs forms 2009 Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). Irs forms 2009 Smaller of $51,000 or 25%1 of participant's compensation. Irs forms 2009 2 25%1 of all participants' compensation. Irs forms 2009 2 Any time up to the due date of employer's return (including extensions). Irs forms 2009 SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. Irs forms 2009 4  Matching or nonelective contributions: Due date of employer's return (including extensions). Irs forms 2009 Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. Irs forms 2009   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. Irs forms 2009 2 Same as maximum contribution. Irs forms 2009 Any time between 1/1 and 10/1 of the calendar year. Irs forms 2009   For a new employer coming into existence after 10/1, as soon as administratively feasible. Irs forms 2009 Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). Irs forms 2009 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). Irs forms 2009  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. Irs forms 2009   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. Irs forms 2009 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. Irs forms 2009 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. Irs forms 2009   By the end of the tax year. Irs forms 2009 Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. Irs forms 2009 See Minimum Funding Requirement in chapter 4. Irs forms 2009 Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. Irs forms 2009 Based on actuarial assumptions and computations. Irs forms 2009 By the end of the tax year. Irs forms 2009 1Net earnings from self-employment must take the contribution into account. Irs forms 2009 See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . Irs forms 2009  2Compensation is generally limited to $255,000 in 2013. Irs forms 2009  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. Irs forms 2009  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. Irs forms 2009 What this publication does not cover. Irs forms 2009   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. Irs forms 2009 You may also need professional help and guidance. Irs forms 2009   Also, this publication does not cover all the rules that may be of interest to employees. Irs forms 2009 For example, it does not cover the following topics. Irs forms 2009 The comprehensive IRA rules an employee needs to know. Irs forms 2009 These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). Irs forms 2009 The comprehensive rules that apply to distributions from retirement plans. Irs forms 2009 These rules are covered in Publication 575, Pension and Annuity Income. Irs forms 2009 The comprehensive rules that apply to section 403(b) plans. Irs forms 2009 These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Irs forms 2009 Comments and suggestions. Irs forms 2009   We welcome your comments about this publication and your suggestions for future editions. Irs forms 2009   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs forms 2009 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs forms 2009 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs forms 2009   You can send your comments from www. Irs forms 2009 irs. Irs forms 2009 gov/formspubs. Irs forms 2009 Click on “More Information” and then on “Give us feedback. Irs forms 2009 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs forms 2009 Ordering forms and publications. Irs forms 2009   Visit www. Irs forms 2009 irs. Irs forms 2009 gov/formspubs to download forms  and publications, call 1-800-TAX-FORM  (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs forms 2009 Internal Revenue Service 1201 N. Irs forms 2009 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs forms 2009   If you have a tax question, check the information available on IRS. Irs forms 2009 gov or call 1-800-829-1040. Irs forms 2009 We cannot answer tax questions sent to either of the above addresses. Irs forms 2009 Note. Irs forms 2009 Forms filed electronically with the Department of Labor are not available on the IRS website. Irs forms 2009 Instead, see www. Irs forms 2009 efast. Irs forms 2009 dol. Irs forms 2009 gov. Irs forms 2009 Prev  Up  Next   Home   More Online Publications
Español

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Kentucky Office of the Attorney General

Website: Kentucky Office of the Attorney General

Address: Kentucky Office of the Attorney General
Consumer Protection Division
1024 Capital Center Dr.
Frankfort, KY 40601

Phone Number: 502-696-5389

Toll-free: 1-888-432-9257 (Hotline)

Kentucky Office of the Attorney General - Louisville

Website: Kentucky Office of the Attorney General - Louisville

Address: Kentucky Office of the Attorney General - Louisville
Consumer Protection Division
310 Whittington Pkwy., Suite 101
Louisville, KY 40222

Phone Number: 502-429-7134

Toll-free: 1-888-432-9257 (Hotline)

Kentucky Office of the Attorney General - Prestonsburg

Website: Kentucky Office of the Attorney General - Prestonsburg

Address: Kentucky Office of the Attorney General - Prestonsburg
361 N. Lake Dr.
Prestonsburg, KY 41653

Phone Number: 606-889-1821

Toll-free: 1-888-432-9257 (Hotline)

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
1025 Capitol Center Dr., Suite 200
Frankfort, KY 40601

Phone Number: 502-573-3390

Toll-free: 1-800-223-2579

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Protection Division
PO Box 517
Frankfort, KY 40602-0517

Phone Number: 502-564-6034

Toll-free: 1-800-595-6053

TTY: 1-800-648-6056

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
Securities Division
1025 Capitol Center Dr., Suite 200
Frankfort, KY 40601

Phone Number: 502-573-3390

Toll-free: 1-800-223-2579

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Consumer Services
PO Box 615
Frankfort, KY 40602

Phone Number: 502-564-3940

Toll-free: 1-800-772-4636

TTY: 1-800-648-6056

Back to Top

The Irs Forms 2009

Irs forms 2009 Publication 4492 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Katrina Emergency Tax Relief Act of 2005 and the Gulf Opportunity Zone Act of 2005. Irs forms 2009 Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884Work Opportunity Credit 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8863Education Credits (Hope and Lifetime Learning Credits) 8914Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina 8915Qualified Hurricane Retirement Plan Distributions and Repayments Prev  Up  Next   Home   More Online Publications