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Tax Amendment Form

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Tax Amendment Form

Tax amendment form 15. Tax amendment form   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. Tax amendment form . Tax amendment form  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Tax amendment form NIIT is a 3. Tax amendment form 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Tax amendment form NIIT may need to be included when calculating your estimated tax. Tax amendment form For more information, see Publication 505,Tax Withholding and Estimated Tax. Tax amendment form Additional Medicare Tax. Tax amendment form  For tax years beginning in 2013, a 0. Tax amendment form 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Tax amendment form You may need to include this amount when figuring your estimated tax. Tax amendment form For more information, see Publication 505. Tax amendment form Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Tax amendment form See Publication 505 for the general rules and requirements for paying estimated tax. Tax amendment form If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. Tax amendment form Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Tax amendment form S. Tax amendment form Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. Tax amendment form Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. Tax amendment form If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. Tax amendment form Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. Tax amendment form See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. Tax amendment form See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. Tax amendment form Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. Tax amendment form On a joint return, you must add your spouse's gross income to your gross income. Tax amendment form To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. Tax amendment form Wages, salaries, tips, etc. Tax amendment form Taxable interest. Tax amendment form Ordinary dividends. Tax amendment form Taxable refunds, credits, or offsets of state and local income taxes. Tax amendment form Alimony. Tax amendment form Gross business income from Schedule C (Form 1040). Tax amendment form Gross business receipts from Schedule C-EZ (Form 1040). Tax amendment form Capital gains from Schedule D (Form 1040). Tax amendment form Losses are not netted against gains. Tax amendment form Gains on sales of business property. Tax amendment form Taxable IRA distributions, pensions, annuities, and social security benefits. Tax amendment form Gross rental income from Schedule E (Form 1040). Tax amendment form Gross royalty income from Schedule E (Form 1040). Tax amendment form Taxable net income from an estate or trust reported on Schedule E (Form 1040). Tax amendment form Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). Tax amendment form Gross farm rental income from Form 4835. Tax amendment form Gross farm income from Schedule F (Form 1040). Tax amendment form Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). Tax amendment form Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). Tax amendment form Unemployment compensation. Tax amendment form Other income not included with any of the items listed above. Tax amendment form Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. Tax amendment form It includes the following amounts. Tax amendment form Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Tax amendment form Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Tax amendment form Crop shares for the use of your land. Tax amendment form Gains from sales of draft, breeding, dairy, or sporting livestock. Tax amendment form Gross income from farming is the total of the following amounts from your tax return. Tax amendment form Gross farm income from Schedule F (Form 1040). Tax amendment form Gross farm rental income from Form 4835. Tax amendment form Gross farm income from Schedule E (Form 1040), Parts II and III. Tax amendment form Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. Tax amendment form For more information about income from farming, see chapter 3. Tax amendment form Farm income does not include any of the following: Wages you receive as a farm employee. Tax amendment form Income you receive from contract grain harvesting and hauling with workers and machines you furnish. Tax amendment form Gains you receive from the sale of farm land and depreciable farm equipment. Tax amendment form Percentage From Farming Figure your gross income from all sources, discussed earlier. Tax amendment form Then figure your gross income from farming, discussed earlier. Tax amendment form Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. Tax amendment form Example 1. Tax amendment form Jane Smith had the following total gross income and farm gross income amounts in 2013. Tax amendment form Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). Tax amendment form However, that loss is not netted against the gain to figure Ms. Tax amendment form Smith's total gross income or her gross farm income. Tax amendment form Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. Tax amendment form 64). Tax amendment form Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. Tax amendment form You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. Tax amendment form You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. Tax amendment form 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. Tax amendment form If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. Tax amendment form See Required Annual Payment , next, for details. Tax amendment form Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. Tax amendment form Example 2. Tax amendment form Assume the same fact as in Example 1. Tax amendment form Ms. Tax amendment form Smith's gross farm income is only 64% of her total income. Tax amendment form Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. Tax amendment form However, she does qualify if at least two-thirds of her 2012 gross income was from farming. Tax amendment form Example 3. Tax amendment form Assume the same facts as in Example 1 except that Ms. Tax amendment form Smith's farm income from Schedule F was $90,000 instead of $75,000. Tax amendment form This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). Tax amendment form She qualifies to use the special estimated tax rules for qualified farmers, since 67. Tax amendment form 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . Tax amendment form 679). Tax amendment form Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. Tax amendment form Apply the following special rules for qualified farmers to the worksheet. Tax amendment form On line 14a, multiply line 13c by 662/3% (. Tax amendment form 6667). Tax amendment form On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. Tax amendment form For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. Tax amendment form For more information, see chapter 4 of Publication 505. Tax amendment form Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. Tax amendment form Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. Tax amendment form See the instructions for Form 2210-F. Tax amendment form Figure 15-1. Tax amendment form Estimated Tax for Farmers Please click here for the text description of the image. Tax amendment form Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. Tax amendment form You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. Tax amendment form If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. Tax amendment form Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. 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How to Apply for an EIN

Applying for an EIN is a free service offered by the Internal Revenue Service. Beware of Web sites on the Internet that charge for this free service.

If you are a home-care service recipient who has a previously assigned EIN either as a sole proprietor or as a household employer, do not apply for a new EIN. Use the EIN previously provided. If you can not locate your EIN for any reason, follow the instructions on the Lost or Misplaced Your EIN? Web page.

Apply Online
The Internet EIN application is the preferred method for customers to apply for and obtain an EIN. Once the application is completed, the information is validated during the online session, and an EIN is issued immediately. The online application process is available for all entities whose principal business, office or agency, or legal residence (in the case of an individual), is located in the United States or U.S. Territories. The principal officer, general partner, grantor, owner, trustor etc. must have a valid Taxpayer Identification Number (Social Security Number, Employer Identification Number, or Individual Taxpayer Identification Number) in order to use the online application.

Apply By FAX
Taxpayers can FAX the completed Form SS-4 (PDF) application to their state FAX number (see Where to File - Business Forms and Filing Addresses), after ensuring that the Form SS-4 contains all of the required information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate procedures for the entity type. If the taxpayer's fax number is provided, a fax will be sent back with the EIN within four (4) business days.

Apply By Mail
The processing timeframe for an EIN application received by mail is four weeks. Ensure that the Form SS-4 (PDF) contains all of the required information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate procedures for the entity type and mailed to the taxpayer. Find out where to mail Form SS-4 on the "Where to File Your Taxes" (for Form SS-4) page.

Apply by Telephone – International Applicants
International applicants may call 267-941-1099 (not a toll-free number) 6:00 a.m. to 11:00 p.m. (Eastern Time) Monday through Friday to obtain their EIN. The person making the call must be authorized to receive the EIN and answer questions concerning the Form SS-4 (PDF), Application for Employer Identification Number. Complete the Third Party Designee section only if you want to authorize the named individual to receive the entity’s EIN and answer questions about the completion of Form SS-4. The designee’s authority terminates at the time the EIN is assigned and released to the designee. You must complete the signature area for the authorization to be valid.

Other Important Information

Daily Limitation of an Employer Identification Number
Effective May 21, 2012, to ensure fair and equitable treatment for all taxpayers, the Internal Revenue Service will limit Employer Identification Number (EIN) issuance to one per responsible party per day. This limitation is applicable to all requests for EINs whether online or by fax or mail. We apologize for any inconvenience this may cause.

Responsible Party
In order to identify the correct individuals and entities applying for EINs, language changes have been made to the EIN process. Refer to Responsible Parties and Nominees to learn about these important changes before applying for an EIN.

Third Party Authorization
The Third Party Designee section must be completed at the bottom of the Form SS-4. The Form SS-4 must also be signed by the taxpayer for the third party designee authorization to be valid. The Form SS-4 must be mailed or faxed to the appropriate service center. The third party designee's authority terminates at the time the EIN is assigned and released to the designee.

Page Last Reviewed or Updated: 03-Jan-2014

The Tax Amendment Form

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