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State tax return only Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. State tax return only Tax questions. State tax return only Useful Items - You may want to see: What's New Simplified method for business use of home deduction. State tax return only  The IRS now provides a simplified method to determine your expenses for business use of your home. State tax return only For more information, see the Instructions for Schedule C (Form 1040). State tax return only Reminders Future developments. State tax return only  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. State tax return only irs. State tax return only gov/pub530. State tax return only Residential energy credits. State tax return only  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. State tax return only See Form 5695, Residential Energy Credits, for more information. State tax return only Home Affordable Modification Program (HAMP). State tax return only  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. State tax return only Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax return only  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. State tax return only For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. State tax return only Mortgage debt forgiveness. State tax return only  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. State tax return only You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. State tax return only See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. State tax return only Repayment of first-time homebuyer credit. State tax return only  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. State tax return only If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. State tax return only See Form 5405 and its instructions for details and for exceptions to the repayment rule. State tax return only Photographs of missing children. State tax return only  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax return only Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax return only 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. State tax return only Introduction This publication provides tax information for homeowners. State tax return only Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. State tax return only The following topics are explained. State tax return only How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. State tax return only What you can and cannot deduct on your tax return. State tax return only The tax credit you can claim if you received a mortgage credit certificate when you bought your home. State tax return only Why you should keep track of adjustments to the basis of your home. State tax return only (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. State tax return only ) What records you should keep as proof of the basis and adjusted basis. State tax return only Comments and suggestions. State tax return only   We welcome your comments about this publication and your suggestions for future editions. State tax return only   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax return only NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax return only Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax return only   You can send your comments from www. State tax return only irs. State tax return only gov/formspubs/. State tax return only Click on “More Information” and then on “Comment on Tax Forms and Publications”. State tax return only   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. State tax return only Ordering forms and publications. State tax return only   Visit www. State tax return only irs. State tax return only 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. State tax return only Internal Revenue Service 1201 N. State tax return only Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax return only   If you have a tax question, check the information available on IRS. State tax return only gov or call 1-800-829-1040. State tax return only We cannot answer tax questions sent to either of the above addresses. State tax return only Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. State tax return only Prev  Up  Next   Home   More Online Publications
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State tax return only 1. State tax return only   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. State tax return only Deducted. State tax return only Who Can Participate in a 403(b) Plan?Ministers. State tax return only Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. State tax return only Specifically, the chapter answers the following questions. State tax return only What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. State tax return only Individual accounts in a 403(b) plan can be any of the following types. State tax return only An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. State tax return only Generally, retirement income accounts can invest in either annuities or mutual funds. State tax return only We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. State tax return only What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. State tax return only The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. State tax return only Allowable contributions to a 403(b) plan are either excluded or deducted from your income. State tax return only However, if your contributions are made to a Roth contribution program, this benefit does not apply. State tax return only Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. State tax return only Note. State tax return only Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. State tax return only See chapter 4, Limit on Elective Deferrals , for more information. State tax return only The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. State tax return only Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. State tax return only Otherwise, they are taxed when you withdraw them. State tax return only The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. State tax return only See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . State tax return only Excluded. State tax return only   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. State tax return only This means that you do not report the excluded amount on your tax return. State tax return only Deducted. State tax return only   If an amount is deducted from your income, it is included with your other wages on your Form W-2. State tax return only You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. State tax return only Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. State tax return only Eligible employees. State tax return only   The following employees are eligible to participate in a 403(b) plan. State tax return only Employees of tax-exempt organizations established under section 501(c)(3). State tax return only These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. State tax return only Employees of public school systems who are involved in the day-to-day operations of a school. State tax return only Employees of cooperative hospital service organizations. State tax return only Civilian faculty and staff of the Uniformed Services University of the Health Sciences. State tax return only Employees of public school systems organized by Indian tribal governments. State tax return only Certain ministers (explained next). State tax return only Ministers. State tax return only   The following ministers are eligible employees for whom a 403(b) account can be established. State tax return only Ministers employed by section 501(c)(3) organizations. State tax return only Self-employed ministers. State tax return only A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. State tax return only Ministers (chaplains) who meet both of the following requirements. State tax return only They are employed by organizations that are not section 501(c)(3) organizations. State tax return only They function as ministers in their day-to-day professional responsibilities with their employers. State tax return only   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. State tax return only Example. State tax return only A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. State tax return only Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. State tax return only Only employers can set up 403(b) accounts. State tax return only A self-employed minister cannot set up a 403(b) account for his or her benefit. State tax return only If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. State tax return only How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. State tax return only However, some plans will allow you to make after-tax contributions (defined below). State tax return only The following types of contributions can be made to 403(b) accounts. State tax return only Elective deferrals . State tax return only These are contributions made under a salary reduction agreement. State tax return only This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. State tax return only Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. State tax return only If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. State tax return only Nonelective contributions . State tax return only These are employer contributions that are not made under a salary reduction agreement. State tax return only Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. State tax return only You do not pay income tax on these contributions until you withdraw them from the account. State tax return only After-tax contributions . State tax return only These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. State tax return only A salary payment on which income tax has been withheld is a source of these contributions. State tax return only If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. State tax return only A combination of any of the three contribution types listed above. State tax return only Self-employed minister. State tax return only   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. State tax return only Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. State tax return only Your employer will report contributions on your 2013 Form W-2. State tax return only Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. State tax return only If you are a self-employed minister or chaplain, see the discussions next. State tax return only Self-employed ministers. State tax return only   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. State tax return only Deduct your contributions on line 28 of the 2013 Form 1040. State tax return only Chaplains. State tax return only   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. State tax return only    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. State tax return only   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. State tax return only Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. State tax return only How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. State tax return only If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. State tax return only Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. State tax return only Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. State tax return only Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. State tax return only Prev  Up  Next   Home   More Online Publications