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State Tax Form 2014

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State Tax Form 2014

State tax form 2014 2. State tax form 2014   Maximum Amount Contributable (MAC) Table of Contents Components of Your MAC How Do I Figure My MAC?Elective deferrals only. State tax form 2014 Nonelective contributions only. State tax form 2014 Elective deferrals and nonelective contributions. State tax form 2014 When Should I Figure My MAC? Throughout this publication, the limit on the amount that can be contributed to your 403(b) account for any year is referred to as your maximum amount contributable (MAC). State tax form 2014 This chapter: Introduces the components of your MAC, Tells you how to figure your MAC, and Tells you when to figure your MAC. State tax form 2014 Components of Your MAC Generally, before you can determine your MAC, you must first figure the components of your MAC. State tax form 2014 The components of your MAC are: The limit on annual additions (chapter 3), and The limit on elective deferrals (chapter 4). State tax form 2014 How Do I Figure My MAC? Generally, contributions to your 403(b) account are limited to the lesser of: The limit on annual additions, or The limit on elective deferrals. State tax form 2014 Depending upon the type of contributions made to your 403(b) account, only one of the limits may apply to you. State tax form 2014 Which limit applies. State tax form 2014   Whether you must apply one or both of the limits depends on the type of contributions made to your 403(b) account during the year. State tax form 2014 Elective deferrals only. State tax form 2014   If the only contributions made to your 403(b) account during the year were elective deferrals made under a salary reduction agreement, you will need to figure both of the limits. State tax form 2014 Your MAC is the lesser of the two limits. State tax form 2014 Nonelective contributions only. State tax form 2014   If the only contributions made to your 403(b) account during the year were nonelective contributions (employer contributions not made under a salary reduction agreement), you will only need to figure the limit on annual additions. State tax form 2014 Your MAC is the limit on annual additions. State tax form 2014 Elective deferrals and nonelective contributions. State tax form 2014   If the contributions made to your 403(b) account were a combination of both elective deferrals made under a salary reduction agreement and nonelective contributions (employer contributions not made under a salary reduction agreement), you will need to figure both limits. State tax form 2014 Your MAC is the limit on the annual additions. State tax form 2014   You need to figure the limit on elective deferrals to determine if you have excess elective deferrals, which are explained in chapter 7. State tax form 2014 Worksheets. State tax form 2014   Worksheets are available in chapter 9 to help you figure your MAC. State tax form 2014 When Should I Figure My MAC? At the beginning of 2014, you should refigure your 2013 MAC based on your actual compensation for 2013. State tax form 2014 This will allow you to determine if the amount that has been contributed to your 403(b) account for 2013 has exceeded the allowable limits. State tax form 2014 In some cases, this will allow you to avoid penalties and additional taxes. State tax form 2014 See chapter 7. State tax form 2014 Generally, you should figure your MAC for the current year at the beginning of each tax year using a conservative estimate of your compensation. State tax form 2014 If your compensation changes during the year, you should refigure your MAC based on a revised conservative estimate. State tax form 2014 By doing this, you will be able to determine if contributions to your 403(b) account can be increased or should be decreased for the year. State tax form 2014 Prev  Up  Next   Home   More Online Publications
 
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Address Changes

Question: Should I notify the IRS of my change of address?

Answer:

Yes, if you move, you should notify the IRS of your new address. We need to change our records so that any tax refunds due to you or any other IRS communications will reach you in a timely manner.  If you filed a joint return, you should provide the same information and signatures for both spouses. If you filed a joint return and you and/or your spouse have since established separate residences, you both should notify the IRS of your new addresses.

There are several ways to notify the IRS of an address change:

  • Tax Return: Update your address in the appropriate boxes on your tax return;
  • Submit a Form: Form 8822 (PDF), Change of Address, and/or Form 8822-B (PDF), Change of Address - Business;
  • Written Notification: Mail a signed written statement to an appropriate Service address informing the Service that you wish that the address of record be changed to a new address.  Generally, the appropriate Service address is the campus where you filed your last return.  In addition to the new address, this notification must contain your full name and old address as well as your social security number, individual taxpayer identification number, or employer identification number;
  • Oral Notification: Provide an oral statement in person or directly via telephone to a Service employee who has access to the Service Master File informing the Service employee of the address change. In addition to the new address, you must provide your full name and old address as well as your social security number, individual taxpayer identification number, or employee identification number;
  • Electronic Notification: Many taxpayers may submit their new address information through one of the secure applications found on the IRS website, such as Where’s My Refund?.  In addition to the new address, you must also provide your social security number, individual taxpayer identification number, or employer identification number, as well as any additional information requested by the specific application. You cannot notify the IRS of an address change through other forms of electronic notification, such as electronic mail sent to an IRS email address.

Note: The IRS may also update your address of record based on any new address you provide to the U.S. Postal Service (USPS) that the USPS retains in its National Change of Address (NCOA) database.  However, even if you notify USPS of your new address, you should still notify the IRS directly.  Because not all post offices forward government checks, notifying the post office that services your old address ensures that your mail will be forwarded, but not necessarily your refund check.

Caution:  If you are a representative signing on behalf of the taxpayer, you must attach to the written statement or to Forms 8822/8822-B a copy of your power of attorney.  You can use Form 2848 (PDF), Power of Attorney and Declaration of Representative.  The IRS will not complete an address change from an "unauthorized" third party.


Category: IRS Procedures
Subcategory: Address Changes

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
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Washington, DC 20224

The State Tax Form 2014

State tax form 2014 3. State tax form 2014   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%. State tax form 2014 Traditional IRA mistakenly moved to SIMPLE IRA. State tax form 2014 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). State tax form 2014 It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. State tax form 2014 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). State tax form 2014 This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. State tax form 2014 See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. State tax form 2014 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. State tax form 2014 See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. State tax form 2014 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. State tax form 2014 See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. State tax form 2014 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. State tax form 2014 These contributions are called salary reduction contributions. State tax form 2014 All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. State tax form 2014 The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. State tax form 2014 Contributions are made on behalf of eligible employees. State tax form 2014 (See Eligible Employees below. State tax form 2014 ) Contributions are also subject to various limits. State tax form 2014 (See How Much Can Be Contributed on Your Behalf , later. State tax form 2014 ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. State tax form 2014 See How Are Contributions Made , later. State tax form 2014 You may be able to claim a credit for contributions to your SIMPLE plan. State tax form 2014 For more information, see chapter 4. State tax form 2014 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. State tax form 2014 Self-employed individual. State tax form 2014   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. State tax form 2014 Excludable employees. State tax form 2014   Your employer can exclude the following employees from participating in the SIMPLE plan. State tax form 2014 Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). State tax form 2014 Employees who are nonresident aliens and received no earned income from sources within the United States. State tax form 2014 Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. State tax form 2014 Compensation. State tax form 2014   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. State tax form 2014 Wages, tips, and other pay from your employer that is subject to income tax withholding. State tax form 2014 Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. State tax form 2014 Self-employed individual compensation. State tax form 2014   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. State tax form 2014   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. State tax form 2014 How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. State tax form 2014 They are made on your behalf by your employer. State tax form 2014 Your employer must also make either matching contributions or nonelective contributions. State tax form 2014 Salary reduction contributions. State tax form 2014   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). State tax form 2014 You can choose to cancel the election at any time during the year. State tax form 2014   Salary reduction contributions are also referred to as “elective deferrals. State tax form 2014 ”   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. State tax form 2014 Matching contributions. State tax form 2014   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. State tax form 2014 See How Much Can Be Contributed on Your Behalf below. State tax form 2014 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. State tax form 2014 These contributions are referred to as matching contributions. State tax form 2014   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. State tax form 2014 Nonelective contributions. State tax form 2014   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. State tax form 2014 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. State tax form 2014   One of the requirements your employer must satisfy is notifying the employees that the election was made. State tax form 2014 For other requirements that your employer must satisfy, see chapter 3 of Publication 560. State tax form 2014 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. State tax form 2014 Salary reduction contributions limit. State tax form 2014   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. State tax form 2014 The limitation remains at $12,000 for 2014. State tax form 2014 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. State tax form 2014 You, not your employer, are responsible for monitoring compliance with these limits. State tax form 2014 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. State tax form 2014 The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. State tax form 2014 $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. State tax form 2014 The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. State tax form 2014 The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. State tax form 2014 Matching employer contributions limit. State tax form 2014   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. State tax form 2014 These matching contributions cannot be more than 3% of your compensation for the calendar year. State tax form 2014 See Matching contributions less than 3% below. State tax form 2014 Example 1. State tax form 2014 In 2013, Joshua was a participant in his employer's SIMPLE plan. State tax form 2014 His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). State tax form 2014 Instead of taking it all in cash, Joshua elected to have 12. State tax form 2014 5% of his weekly pay ($100) contributed to his SIMPLE IRA. State tax form 2014 For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. State tax form 2014 Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. State tax form 2014 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). State tax form 2014 Example 2. State tax form 2014 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. State tax form 2014 94% of his weekly pay contributed to his SIMPLE IRA. State tax form 2014 In this example, Joshua's salary reduction contributions for the year (2. State tax form 2014 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). State tax form 2014 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. State tax form 2014 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. State tax form 2014 Matching contributions less than 3%. State tax form 2014   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. State tax form 2014   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%. State tax form 2014 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%. State tax form 2014 Nonelective employer contributions limit. State tax form 2014   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. State tax form 2014 For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. State tax form 2014   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. State tax form 2014 Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. State tax form 2014 This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. State tax form 2014 Example 3. State tax form 2014 Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. State tax form 2014 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. State tax form 2014 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). State tax form 2014 Traditional IRA mistakenly moved to SIMPLE IRA. State tax form 2014   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. State tax form 2014 For more information, see Recharacterizations in chapter 1. State tax form 2014 Recharacterizing employer contributions. State tax form 2014   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. State tax form 2014 SEPs are discussed in chapter 2 of Publication 560. State tax form 2014 SIMPLE plans are discussed in this chapter. State tax form 2014 Converting from a SIMPLE IRA. State tax form 2014   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 . State tax form 2014    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. State tax form 2014 When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. State tax form 2014 These rules are discussed in chapter 1. State tax form 2014 Your employer cannot restrict you from taking distributions from a SIMPLE IRA. State tax form 2014 Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. State tax form 2014 If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. State tax form 2014 See Additional Tax on Early Distributions, later. State tax form 2014 Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. State tax form 2014 Two-year rule. State tax form 2014   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. State tax form 2014 The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. State tax form 2014   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). State tax form 2014 Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. State tax form 2014 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%. State tax form 2014 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. State tax form 2014 Prev  Up  Next   Home   More Online Publications