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Online 1040x

Do My 2012 Taxes Online For FreeFree Tax Usa 2010Form 1040ez 2011Filing Income Tax OnlineFree 1040x FilingIrs 1040x Form InstructionsIrs Tax Form 1040ezFederal Tax Form 1040ezState Tax HelpState Income Tax FilingForm 1040 2010File A 2011 Tax Return OnlineWhere Can I File Free State TaxesIrs 2012 Tax Forms 1040ez Instructions1040ez Tax Form 2011Federal And State Tax Forms2008 Turbotax DownloadTaxcut SoftwareH&r Block Tax Return2011 Income Tax Returns10 Ez Form2012 Form 1040ez2011 Tax DeductionsSelf Employed Tax DeductionsWhere Can I File My State Taxes For FreeI Need To File A 2011 Tax Return1041x1040ez TaxesCan I Still File My 2012 TaxesFiling An Amended Tax Return For 2013Filing Taxes2012 Tax Forms OnlineH&r Block Free TaxIrs 1040x FormAmend 2011 ReturnTax Amend Form2013 Ohio 1040ez InstructionsHow To Amend A Tax Return1040ez Tax Form 2010Do Active Military Pay Taxes

Online 1040x

Online 1040x Part Three -   Quarterly Filing Information Table of Contents 12. Online 1040x   Filing Form 720Attachments to Form 720. Online 1040x Conditions to allowance. Online 1040x 13. Online 1040x   Payment of TaxesHow To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule 14. Online 1040x   Penalties and Interest 15. Online 1040x   Examination and Appeal Procedures 16. Online 1040x   Rulings Program 17. Online 1040x   How To Get Tax Help 18. Online 1040x   Appendix Prev  Up  Next   Home   More Online Publications
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The Online 1040x

Online 1040x Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Online 1040x 20% withholding, Other withholding rules. Online 1040x 5-year rule, 5-year rule. Online 1040x , Death before required beginning date. Online 1040x 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. Online 1040x Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). Online 1040x , Modified AGI. Online 1040x (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Online 1040x Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Online 1040x Required minimum distributions, Distributions after the required beginning date. Online 1040x Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Online 1040x Annuity contracts, Annuity or endowment contracts. Online 1040x Borrowing on, Borrowing on an annuity contract. Online 1040x Distribution from insurance company, Annuity distributions from an insurance company. Online 1040x Distribution from IRA account, Distribution of an annuity contract from your IRA account. Online 1040x Early distributions, Annuity. Online 1040x Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Online 1040x Roth IRAs, Basis of distributed property. Online 1040x Traditional IRAs, Cost basis. Online 1040x Beginning date, required, Distributions after the required beginning date. Online 1040x Beneficiaries, IRA Beneficiaries, Death before required beginning date. Online 1040x Change of, Change of beneficiary. Online 1040x Death of beneficiary, Death of a beneficiary. Online 1040x Early distributions to, Beneficiary. Online 1040x Individual as, Beneficiary an individual. Online 1040x More than one, More than one beneficiary. Online 1040x , Multiple individual beneficiaries. Online 1040x Not an individual, Beneficiary not an individual. Online 1040x Roth IRAs, Distributions to beneficiaries. Online 1040x Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Online 1040x Bond purchase plans Rollovers from, Rollover from bond purchase plan. Online 1040x Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Online 1040x , Brokers' commissions. Online 1040x C Change in marital status, Change in marital status. Online 1040x Change of beneficiary, Change of beneficiary. Online 1040x Charitable distributions, qualified, Qualified charitable distributions. Online 1040x Collectibles, Investment in Collectibles, Collectibles. Online 1040x Community property, Community property laws. Online 1040x Compensation Alimony, Alimony and separate maintenance. Online 1040x Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Online 1040x Self-employment, Self-employment loss. Online 1040x Wages, salaries, etc. Online 1040x , Wages, salaries, etc. Online 1040x Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Online 1040x Contribution limits More than one IRA, More than one IRA. Online 1040x Contributions Designating the year, Designating year for which contribution is made. Online 1040x Distributions in same year as, Both contributions for 2013 and distributions in 2013. Online 1040x Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Online 1040x Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Online 1040x Qualified reservist repayments, Qualified reservist repayments. Online 1040x Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Online 1040x Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Online 1040x SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. Online 1040x To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Online 1040x D Death of beneficiary, Death of a beneficiary. Online 1040x Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. Online 1040x Defined contribution plans, Defined contribution plan. Online 1040x Disabilities, persons with Early distributions to, Disabled. Online 1040x Distributions After required beginning date, Distributions after the required beginning date. Online 1040x Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Online 1040x Delivered outside U. Online 1040x S. Online 1040x , IRA distributions delivered outside the United States. Online 1040x Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Online 1040x From individual retirement annuities, Distributions from individual retirement annuities. Online 1040x Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Online 1040x Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Online 1040x Qualified HSA funding, One-time qualified HSA funding distribution. Online 1040x Qualified reservist, Qualified reservist distributions. Online 1040x Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. Online 1040x SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Online 1040x Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Online 1040x (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Online 1040x Disability exception, Disabled. Online 1040x First-time homebuyers, exception, First home. Online 1040x Higher education expenses, exception, Higher education expenses. Online 1040x Medical insurance, exception, Medical insurance. Online 1040x Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. Online 1040x Education expenses, Higher education expenses. Online 1040x Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Online 1040x Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. Online 1040x Defined contribution plans, Defined contribution plan. Online 1040x Effect of modified AGI on deduction (Table 1-2), Table 1-2. Online 1040x Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. Online 1040x Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Online 1040x Deduction for inherited IRAs, Federal estate tax deduction. Online 1040x Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Online 1040x Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Online 1040x Deducted in earlier year, Excess contribution deducted in an earlier year. Online 1040x Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Online 1040x Recharacterizing, Recharacterizing excess contributions. Online 1040x Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. Online 1040x Federal judges, Federal judges. Online 1040x Fiduciaries Prohibited transactions, Fiduciary. Online 1040x Filing before IRA contribution is made, Filing before a contribution is made. Online 1040x Filing status, Filing Status Deduction phaseout and, Filing status. Online 1040x Firefighters, volunteer, Volunteer firefighters. Online 1040x First-time homebuyers, First home. Online 1040x Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Online 1040x , Form 1040NR. Online 1040x Form 1040A Modified AGI calculation from, Form 1040A. Online 1040x Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Online 1040x Letter codes used on, Letter codes. Online 1040x Number codes used on, Number codes. Online 1040x Withdrawal of excess contribution, Form 1099-R. Online 1040x Form 5329, Additional 10% tax, Reporting the tax. Online 1040x , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Online 1040x Form 8606, Form 8606. Online 1040x , Form 8606. Online 1040x , Reporting your nontaxable distribution on Form 8606. Online 1040x , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Online 1040x Form 8880, How to figure and report the credit. Online 1040x Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Online 1040x Frozen deposits, Frozen deposit. Online 1040x Full-time student Retirement savings contributions credit, Full-time student. Online 1040x H Help (see Tax help) Higher education expenses, Higher education expenses. Online 1040x How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Online 1040x HSA funding distributions, qualified, One-time qualified HSA funding distribution. Online 1040x I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Online 1040x Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Online 1040x Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. Online 1040x Inherited IRAs, What if You Inherit an IRA?, More information. Online 1040x Rollovers, Inherited IRAs. Online 1040x Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Online 1040x Exception, Exception. Online 1040x K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Online 1040x Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Online 1040x L Last-in first-out rule, Last-in first-out rule. Online 1040x Life expectancy, Life expectancy. Online 1040x Life insurance, Life insurance contract. Online 1040x Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Online 1040x Matching contributions (SIMPLE), Matching contributions. Online 1040x Medical expenses, unreimbursed, Unreimbursed medical expenses. Online 1040x Medical insurance, Medical insurance. Online 1040x Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Online 1040x Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Online 1040x Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Online 1040x Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Online 1040x Effect on contribution amount (Table 2-1), Table 2-1. Online 1040x Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Online 1040x More than one IRA, More than one IRA. Online 1040x Recharacterization, More than one IRA. Online 1040x Required minimum distribution, More than one IRA. Online 1040x N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Online 1040x Failure to report, Failure to report nondeductible contributions. Online 1040x Overstatement penalty, Penalty for overstatement. Online 1040x Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Online 1040x Rollovers, Rollover notice. Online 1040x P Partial rollovers, Partial rollovers. Online 1040x , Partial rollover. Online 1040x Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Online 1040x Early distributions, Early Distributions, Nondeductible contributions. Online 1040x Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Online 1040x Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Online 1040x Failure to file Form 8606, Penalty for failure to file Form 8606. Online 1040x Overstatement of nondeductible contributions, Penalty for overstatement. Online 1040x Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Online 1040x Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. Online 1040x Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Online 1040x Taxes on, Taxes on prohibited transactions. Online 1040x Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Online 1040x Qualified domestic relations orders (QDROs), Qualified domestic relations order. Online 1040x Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Online 1040x Receivership distributions, Receivership distributions. Online 1040x Recharacterization, Recharacterizations, More than one IRA. Online 1040x Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Online 1040x Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. Online 1040x Timing of, Timing. Online 1040x Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. Online 1040x Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Online 1040x From IRAs, Reporting rollovers from IRAs. Online 1040x Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Online 1040x Required beginning date, Distributions after the required beginning date. Online 1040x Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Online 1040x Distribution period, Distribution period. Online 1040x During lifetime, Distributions during your lifetime. Online 1040x Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. Online 1040x Installments allowed, Installments allowed. Online 1040x More than one IRA, More than one IRA. Online 1040x Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Online 1040x Reservists, Reservists. Online 1040x Qualified reservist distribution, Qualified reservist distributions. Online 1040x Qualified reservist repayments, Qualified reservist repayments. Online 1040x Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Online 1040x Rollovers, Rollovers, Reporting rollovers from employer plans. Online 1040x Airline payments, Rollover of Airline Payments Amount, Amount. Online 1040x Choosing an option (Table 1-5), Table 1-5. Online 1040x Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Online 1040x Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Online 1040x Direct rollover option, Direct rollover option. Online 1040x Extension of period, Extension of rollover period. Online 1040x From bond purchase plan, Rollover from bond purchase plan. Online 1040x From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. Online 1040x From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. Online 1040x Inherited IRAs, Inherited IRAs. Online 1040x Nonspouse beneficiary, Rollover by nonspouse beneficiary. Online 1040x Notice, Rollover notice. Online 1040x Partial, Partial rollovers. Online 1040x , Partial rollover. Online 1040x SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. Online 1040x Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Online 1040x To traditional IRA, Kinds of rollovers to a traditional IRA. Online 1040x Waiting period between, Waiting period between rollovers. Online 1040x , No waiting period between rollovers. Online 1040x Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. Online 1040x Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Online 1040x Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Online 1040x Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Online 1040x , Recharacterizing to a SEP IRA or SIMPLE IRA. Online 1040x , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. Online 1040x Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Online 1040x Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. Online 1040x Income of, Self-employment income. Online 1040x SIMPLE plans, Self-employed individual. Online 1040x SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Online 1040x Separated taxpayers Filing status of, Lived apart from spouse. Online 1040x Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. Online 1040x SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Online 1040x Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Online 1040x Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Online 1040x Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Online 1040x Self-employed persons, Self-employed individual. Online 1040x SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Online 1040x , Traditional IRA mistakenly moved to SIMPLE IRA. Online 1040x Two-year rule, Two-year rule. Online 1040x Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. Online 1040x Retirement savings contributions credit, Full-time student. Online 1040x Surviving spouse, Surviving spouse. Online 1040x , Surviving spouse. Online 1040x Rollovers by, Distributions received by a surviving spouse. Online 1040x T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Online 1040x Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Online 1040x Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Online 1040x Effect of Modified AGI on Roth IRA Contribution Rollover vs. Online 1040x direct payment to taxpayer (Table 1-5), Table 1-5. Online 1040x Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Online 1040x Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Online 1040x Tax help, How To Get Tax Help Tax year, Tax year. Online 1040x Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Online 1040x Traditional IRAs, Traditional IRAs, Form 5329 not required. Online 1040x Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. Online 1040x To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Online 1040x Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Online 1040x Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. Online 1040x Loss of IRA status, Loss of IRA status. Online 1040x Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Online 1040x , Traditional IRA mistakenly moved to SIMPLE IRA. Online 1040x Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. Online 1040x Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. Online 1040x , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Online 1040x Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Online 1040x Trustees' fees, Trustees' fees. Online 1040x , Trustees' fees. Online 1040x Trusts As beneficiary, Trust as beneficiary. Online 1040x TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Online 1040x U Unreimbursed medical expenses, Unreimbursed medical expenses. Online 1040x V Volunteer firefighters, Volunteer firefighters. Online 1040x W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. Online 1040x Direct rollover option, Withholding. Online 1040x Eligible rollover distribution paid to taxpayer, Withholding requirement. Online 1040x Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Online 1040x Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Online 1040x Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Online 1040x Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications