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Late Tax Penalty

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Late Tax Penalty

Late tax penalty 3. Late tax penalty   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. Late tax penalty Traditional IRA mistakenly moved to SIMPLE IRA. Late tax penalty When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). Late tax penalty It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. Late tax penalty Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). Late tax penalty This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. Late tax penalty See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. Late tax penalty If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. Late tax penalty See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. Late tax penalty What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. Late tax penalty See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. Late tax penalty A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. Late tax penalty These contributions are called salary reduction contributions. Late tax penalty All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. Late tax penalty The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. Late tax penalty Contributions are made on behalf of eligible employees. Late tax penalty (See Eligible Employees below. Late tax penalty ) Contributions are also subject to various limits. Late tax penalty (See How Much Can Be Contributed on Your Behalf , later. Late tax penalty ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. Late tax penalty See How Are Contributions Made , later. Late tax penalty You may be able to claim a credit for contributions to your SIMPLE plan. Late tax penalty For more information, see chapter 4. Late tax penalty Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. Late tax penalty Self-employed individual. Late tax penalty   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. Late tax penalty Excludable employees. Late tax penalty   Your employer can exclude the following employees from participating in the SIMPLE plan. Late tax penalty Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). Late tax penalty Employees who are nonresident aliens and received no earned income from sources within the United States. Late tax penalty Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. Late tax penalty Compensation. Late tax penalty   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. Late tax penalty Wages, tips, and other pay from your employer that is subject to income tax withholding. Late tax penalty Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. Late tax penalty Self-employed individual compensation. Late tax penalty   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. Late tax penalty   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. Late tax penalty How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. Late tax penalty They are made on your behalf by your employer. Late tax penalty Your employer must also make either matching contributions or nonelective contributions. Late tax penalty Salary reduction contributions. Late tax penalty   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). Late tax penalty You can choose to cancel the election at any time during the year. Late tax penalty   Salary reduction contributions are also referred to as “elective deferrals. Late tax penalty ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. Late tax penalty Matching contributions. Late tax penalty   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. Late tax penalty See How Much Can Be Contributed on Your Behalf below. Late tax penalty These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. Late tax penalty These contributions are referred to as matching contributions. Late tax penalty   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. Late tax penalty Nonelective contributions. Late tax penalty   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. Late tax penalty These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. Late tax penalty   One of the requirements your employer must satisfy is notifying the employees that the election was made. Late tax penalty For other requirements that your employer must satisfy, see chapter 3 of Publication 560. Late tax penalty How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. Late tax penalty Salary reduction contributions limit. Late tax penalty   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. Late tax penalty The limitation remains at $12,000 for 2014. Late tax penalty If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. Late tax penalty You, not your employer, are responsible for monitoring compliance with these limits. Late tax penalty Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. Late tax penalty The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. Late tax penalty $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. Late tax penalty The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. Late tax penalty The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. Late tax penalty Matching employer contributions limit. Late tax penalty   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. Late tax penalty These matching contributions cannot be more than 3% of your compensation for the calendar year. Late tax penalty See Matching contributions less than 3% below. Late tax penalty Example 1. Late tax penalty In 2013, Joshua was a participant in his employer's SIMPLE plan. Late tax penalty His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). Late tax penalty Instead of taking it all in cash, Joshua elected to have 12. Late tax penalty 5% of his weekly pay ($100) contributed to his SIMPLE IRA. Late tax penalty For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. Late tax penalty Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. Late tax penalty Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). Late tax penalty Example 2. Late tax penalty Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. Late tax penalty 94% of his weekly pay contributed to his SIMPLE IRA. Late tax penalty In this example, Joshua's salary reduction contributions for the year (2. Late tax penalty 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). Late tax penalty Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. Late tax penalty In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. Late tax penalty Matching contributions less than 3%. Late tax penalty   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. Late tax penalty   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. Late tax penalty If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. Late tax penalty Nonelective employer contributions limit. Late tax penalty   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. Late tax penalty For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. Late tax penalty   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. Late tax penalty Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. Late tax penalty This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. Late tax penalty Example 3. Late tax penalty Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. Late tax penalty Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. Late tax penalty In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). Late tax penalty Traditional IRA mistakenly moved to SIMPLE IRA. Late tax penalty   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. Late tax penalty For more information, see Recharacterizations in chapter 1. Late tax penalty Recharacterizing employer contributions. Late tax penalty   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. Late tax penalty SEPs are discussed in chapter 2 of Publication 560. Late tax penalty SIMPLE plans are discussed in this chapter. Late tax penalty Converting from a SIMPLE IRA. Late tax penalty   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . Late tax penalty    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. Late tax penalty When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. Late tax penalty These rules are discussed in chapter 1. Late tax penalty Your employer cannot restrict you from taking distributions from a SIMPLE IRA. Late tax penalty Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. Late tax penalty If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. Late tax penalty See Additional Tax on Early Distributions, later. Late tax penalty Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. Late tax penalty Two-year rule. Late tax penalty   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. Late tax penalty The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. Late tax penalty   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). Late tax penalty Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. Late tax penalty If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. Late tax penalty If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. 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Contact My Local Office in Illinois

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bloomington 301 S. Prospect Rd.
Bloomington, IL 61704

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(309) 661-0032
Champaign 310 W. Church St.
Champaign, IL 61820

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(217) 398-5210
Chicago 230 S. Dearborn St.
Chicago, IL 60604

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(312) 292-4912
Decatur 306 W. Eldorado
Decatur, IL 62522

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)
 

Services Provided

(217) 862-6015
Downers Grove 2001 Butterfield Rd.
Downers Grove, IL 60515

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(630) 493-5291
Fairview Heights 380 Fountain Office Court
Fairview Heights, IL 62208

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(618) 632-2567
Galesburg 2066 Windish Dr.
Galesburg, IL 61401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(309) 345-4158 
Mt. Vernon  105 S. Sixth St.
Mt. Vernon, IL 62864 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 

 

**This office will be closed on 3/31**

 

Services Provided

(618) 632-2567 
Orland Park  14479 John Humphrey Drive,
Orland Park, IL 60462 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(708) 873-8310 
Peoria  2415 West Cornerstone Ct.
Peoria, IL 61614 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(309) 671-7264 
Quincy  3701 East Lake Centre Drive,
Quincy, IL 62305 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 

 

Services Provided

(217) 224-8208 
Rockford  211 S. Court St.
Rockford, IL 61101 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(815) 334-7026 
Schiller Park  5100 River Road
Schiller Park, IL 60176 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(847) 671-7541 
Springfield  3101 Constitution Drive
Springfield, IL 62704 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(217) 862-6015 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 312-292-3800 in Chicago or (217) 862-6382 in Springfield, or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
230 S. Dearborn St.
Room 2400, Stop 6604-CHI
Chicago, IL 60604

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Late Tax Penalty

Late tax penalty Publication 957 - Introductory Material Table of Contents Future Developments Introduction Future Developments For the latest information about developments related to Publication 957, such as legislation enacted after it was published, go to www. Late tax penalty irs. Late tax penalty gov/pub957. Late tax penalty Introduction The Social Security Administration (SSA) has special rules for back pay awarded by a court or government agency to enforce a worker protection statute (law). Late tax penalty The SSA also has rules for reporting special wage payments made to employees after they retire. Late tax penalty These rules enable the SSA to correctly compute an employee's benefits under the social security earnings test. Late tax penalty These rules are for social security coverage and benefit purposes only. Late tax penalty This publication, written primarily for employers, discusses back pay under a statute and special wage payments. Late tax penalty It also explains how to report these payments to the SSA. Late tax penalty For more information, visit SSA's website at www. Late tax penalty socialsecurity. Late tax penalty gov/employer. Late tax penalty To get a copy of Form SSA-131, Employer Report of Special Wage Payments, visit SSA's website at www. Late tax penalty socialsecurity. Late tax penalty gov/online/ssa-131. Late tax penalty html. Late tax penalty Prev  Up  Next   Home   More Online Publications