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Tax Return Amendment

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Tax Return Amendment

Tax return amendment 2. Tax return amendment   Roth IRAs Table of Contents What's New for 2013 What's New for 2014 Reminders Introduction What Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA?How Much Can Be Contributed? When Can You Make Contributions? What if You Contribute Too Much? Can You Move Amounts Into a Roth IRA?Conversions Rollover From Employer's Plan Into a Roth IRA Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Rollover From a Roth IRA Rollover of Exxon Valdez Settlement Income Rollover of Airline Payments Are Distributions Taxable?What Are Qualified Distributions? Additional Tax on Early Distributions Ordering Rules for Distributions How Do You Figure the Taxable Part? Must You Withdraw or Use Assets?Minimum distributions. Tax return amendment Recognizing Losses on Investments Distributions After Owner's Death What's New for 2013 Roth IRA contribution limit. Tax return amendment  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. Tax return amendment If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. Tax return amendment However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. Tax return amendment For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in this chapter. Tax return amendment Modified AGI limit for Roth IRA contributions increased. Tax return amendment  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. Tax return amendment Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. Tax return amendment You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. Tax return amendment Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. Tax return amendment You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. Tax return amendment Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Tax return amendment You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Tax return amendment See Can You Contribute to a Roth IRA? in this chapter. Tax return amendment Net Investment Income Tax. Tax return amendment  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). Tax return amendment However, these distributions are taken into account when determining the modified adjusted gross income threshold. Tax return amendment Distributions from a nonqualified retirement plan are included in net investment income. Tax return amendment See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. Tax return amendment What's New for 2014 Modified AGI limit for Roth IRA contributions increased. Tax return amendment  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. Tax return amendment Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. Tax return amendment You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. Tax return amendment Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. Tax return amendment You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. Tax return amendment Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Tax return amendment You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Tax return amendment Reminders Deemed IRAs. Tax return amendment  For plan years beginning after 2002, a qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. Tax return amendment If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. Tax return amendment An employee's account can be treated as a traditional IRA or a Roth IRA. Tax return amendment For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Tax return amendment Designated Roth accounts. Tax return amendment  Designated Roth accounts are separate accounts under 401(k), 403(b), or 457(b) plans that accept elective deferrals that are referred to as Roth contributions. Tax return amendment These elective deferrals are included in your income, but qualified distributions from these accounts are not included in your income. Tax return amendment Designated Roth accounts are not IRAs and should not be confused with Roth IRAs. Tax return amendment Contributions, up to their respective limits, can be made to Roth IRAs and designated Roth accounts according to your eligibility to participate. Tax return amendment A contribution to one does not impact your eligibility to contribute to the other. Tax return amendment See Publication 575, for more information on designated Roth accounts. Tax return amendment Introduction Regardless of your age, you may be able to establish and make nondeductible contributions to an individual retirement plan called a Roth IRA. Tax return amendment Contributions not reported. Tax return amendment   You do not report Roth IRA contributions on your return. Tax return amendment What Is a Roth IRA? A Roth IRA is an individual retirement plan that, except as explained in this chapter, is subject to the rules that apply to a traditional IRA (defined next). Tax return amendment It can be either an account or an annuity. Tax return amendment Individual retirement accounts and annuities are described in chapter 1 under How Can a Traditional IRA Be Opened. Tax return amendment To be a Roth IRA, the account or annuity must be designated as a Roth IRA when it is opened. Tax return amendment A deemed IRA can be a Roth IRA, but neither a SEP IRA nor a SIMPLE IRA can be designated as a Roth IRA. Tax return amendment Unlike a traditional IRA, you cannot deduct contributions to a Roth IRA. Tax return amendment But, if you satisfy the requirements, qualified distributions (discussed later) are tax free. Tax return amendment Contributions can be made to your Roth IRA after you reach age 70½ and you can leave amounts in your Roth IRA as long as you live. Tax return amendment Traditional IRA. Tax return amendment   A traditional IRA is any IRA that is not a Roth IRA or SIMPLE IRA. Tax return amendment Traditional IRAs are discussed in chapter 1. Tax return amendment When Can a Roth IRA Be Opened? You can open a Roth IRA at any time. Tax return amendment However, the time for making contributions for any year is limited. Tax return amendment See When Can You Make Contributions , later under Can You Contribute to a Roth IRA. Tax return amendment Can You Contribute to a Roth IRA? Generally, you can contribute to a Roth IRA if you have taxable compensation (defined later) and your modified AGI (defined later) is less than: $188,000 for married filing jointly or qualifying widow(er), $127,000 for single, head of household, or married filing separately and you did not live with your spouse at any time during the year, and $10,000 for married filing separately and you lived with your spouse at any time during the year. Tax return amendment You may be able to claim a credit for contributions to your Roth IRA. Tax return amendment For more information, see chapter 4. Tax return amendment Is there an age limit for contributions?   Contributions can be made to your Roth IRA regardless of your age. Tax return amendment Can you contribute to a Roth IRA for your spouse?   You can contribute to a Roth IRA for your spouse provided the contributions satisfy the Kay Bailey Hutchison Spousal IRA limit discussed in chapter 1 under How Much Can Be Contributed, you file jointly, and your modified AGI is less than $188,000. Tax return amendment Compensation. Tax return amendment   Compensation includes wages, salaries, tips, professional fees, bonuses, and other amounts received for providing personal services. Tax return amendment It also includes commissions, self-employment income, nontaxable combat pay, military differential pay, and taxable alimony and separate maintenance payments. Tax return amendment For more information, see What Is Compensation? under Who Can Open a Traditional IRA? in chapter 1. Tax return amendment Modified AGI. Tax return amendment   Your modified AGI for Roth IRA purposes is your adjusted gross income (AGI) as shown on your return with some adjustments. Tax return amendment Use Worksheet 2-1 , later, to determine your modified AGI. Tax return amendment    Do not subtract conversion income when figuring your other AGI-based phaseouts and taxable income, such as your deduction for medical and dental expenses. Tax return amendment Subtract them from AGI only for the purpose of figuring your modified AGI for Roth IRA purposes. Tax return amendment How Much Can Be Contributed? The contribution limit for Roth IRAs generally depends on whether contributions are made only to Roth IRAs or to both traditional IRAs and Roth IRAs. Tax return amendment Worksheet 2-1. Tax return amendment Modified Adjusted Gross Income for Roth IRA Purposes Use this worksheet to figure your modified adjusted gross income for Roth IRA purposes. Tax return amendment 1. Tax return amendment Enter your adjusted gross income from Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37 1. Tax return amendment   2. Tax return amendment Enter any income resulting from the conversion of an IRA (other than a Roth IRA) to a Roth IRA (included on Form 1040, line 15b, Form 1040A, line 11b, or Form 1040NR, line 16b) and a rollover from a qualified retirement plan to a Roth IRA (included on Form 1040, line 16b, Form 1040A, line 12b, or Form 1040NR, line 17b) 2. Tax return amendment   3. Tax return amendment Subtract line 2 from line 1 3. Tax return amendment   4. Tax return amendment Enter any traditional IRA deduction from Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32 4. Tax return amendment   5. Tax return amendment Enter any student loan interest deduction from Form 1040, line 33; Form 1040A, line 18; or Form 1040NR, line 33 5. Tax return amendment   6. Tax return amendment Enter any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19 6. Tax return amendment   7. Tax return amendment Enter any domestic production activities deduction from Form 1040, line 35, or Form 1040NR, line 34 7. Tax return amendment   8. Tax return amendment Enter any foreign earned income exclusion and/or housing exclusion from Form 2555, line 45, or Form 2555-EZ, line 18 8. Tax return amendment   9. Tax return amendment Enter any foreign housing deduction from Form 2555, line 50 9. Tax return amendment   10. Tax return amendment Enter any excludable qualified savings bond interest from Form 8815, line 14 10. Tax return amendment   11. Tax return amendment Enter any excluded employer-provided adoption benefits from Form 8839, line 28 11. Tax return amendment   12. Tax return amendment Add the amounts on lines 3 through 11 12. Tax return amendment   13. Tax return amendment Enter: $188,000 if married filing jointly or qualifying widow(er), $10,000 if married filing separately and you lived with your spouse at any time during the year, or $127,000 for all others 13. Tax return amendment   Is the amount on line 12 more than the amount on line 13? If yes, see the note below. Tax return amendment  If no, the amount on line 12 is your modified adjusted gross income for Roth IRA purposes. Tax return amendment       Note. Tax return amendment If the amount on line 12 is more than the amount on line 13 and you have other income or loss items, such as social security income or passive activity losses, that are subject to AGI-based phaseouts, you can refigure your AGI solely for the purpose of figuring your modified AGI for Roth IRA purposes. Tax return amendment (If you receive social security benefits, use Worksheet 1 in Appendix B to refigure your AGI. Tax return amendment ) Then go to line 3 above in this Worksheet 2-1 to refigure your modified AGI. Tax return amendment If you do not have other income or loss items subject to AGI-based phaseouts, your modified adjusted gross income for Roth IRA purposes is the amount on line 12 above. Tax return amendment Roth IRAs only. Tax return amendment   If contributions are made only to Roth IRAs, your contribution limit generally is the lesser of: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation. Tax return amendment   However, if your modified AGI is above a certain amount, your contribution limit may be reduced, as explained later under Contribution limit reduced . Tax return amendment Roth IRAs and traditional IRAs. Tax return amendment   If contributions are made to both Roth IRAs and traditional IRAs established for your benefit, your contribution limit for Roth IRAs generally is the same as your limit would be if contributions were made only to Roth IRAs, but then reduced by all contributions for the year to all IRAs other than Roth IRAs. Tax return amendment Employer contributions under a SEP or SIMPLE IRA plan do not affect this limit. Tax return amendment   This means that your contribution limit is the lesser of: $5,500 ($6,500 if you are age 50 or older) minus all contributions (other than employer contributions under a SEP or SIMPLE IRA plan) for the year to all IRAs other than Roth IRAs, or Your taxable compensation minus all contributions (other than employer contributions under a SEP or SIMPLE IRA plan) for the year to all IRAs other than Roth IRAs. Tax return amendment   However, if your modified AGI is above a certain amount, your contribution limit may be reduced, as explained below under Contribution limit reduced . Tax return amendment   Simplified employee pensions (SEPs) are discussed in Publication 560. Tax return amendment Savings incentive match plans for employees (SIMPLEs) are discussed in chapter 3. Tax return amendment Repayment of reservist distributions. Tax return amendment   You can repay qualified reservist distributions even if the repayments would cause your total contributions to the Roth IRA to be more than the general limit on contributions. Tax return amendment However, the total repayments cannot be more than the amount of your distribution. Tax return amendment Note. Tax return amendment If you make repayments of qualified reservist distributions to a Roth IRA, increase your basis in the Roth IRA by the amount of the repayment. Tax return amendment For more information, see Qualified reservist repayments under How Much Can Be Contributed? in chapter 1. Tax return amendment Contribution limit reduced. Tax return amendment   If your modified AGI is above a certain amount, your contribution limit is gradually reduced. Tax return amendment Use Table 2-1, later, to determine if this reduction applies to you. Tax return amendment Table 2-1. Tax return amendment Effect of Modified AGI on Roth IRA Contribution This table shows whether your contribution to a Roth IRA is affected by the amount of your modified adjusted gross income (modified AGI). Tax return amendment IF you have taxable compensation and your filing status is . Tax return amendment . Tax return amendment . Tax return amendment AND your modified AGI is . Tax return amendment . Tax return amendment . Tax return amendment THEN . Tax return amendment . Tax return amendment . Tax return amendment married filing jointly or  qualifying widow(er) less than $178,000 you can contribute up to $5,500 ($6,500 if you are age 50 or older) as explained under How Much Can Be Contributed . Tax return amendment at least $178,000 but less than $188,000 the amount you can contribute is reduced as explained under Contribution limit reduced . Tax return amendment $188,000 or more you cannot contribute to a Roth IRA. Tax return amendment married filing separately and you lived with your spouse at any time during the year zero (-0-) you can contribute up to $5,500 ($6,500 if you are age 50 or older) as explained under How Much Can Be Contributed . Tax return amendment more than zero (-0-) but less than $10,000 the amount you can contribute is reduced as explained under Contribution limit reduced . Tax return amendment $10,000 or more you cannot contribute to a Roth IRA. Tax return amendment single, head of household,  or married filing separately and you did not live with your spouse at any time during the year less than $112,000 you can contribute up to $5,500 ($6,500 if you are age 50 or older) as explained under How Much Can Be Contributed . Tax return amendment at least $112,000 but less than $127,000 the amount you can contribute is reduced as explained under Contribution limit reduced . Tax return amendment $127,000 or more you cannot contribute to a Roth IRA. Tax return amendment Figuring the reduction. Tax return amendment   If the amount you can contribute must be reduced, use Worksheet 2-2, later, to figure your reduced contribution limit. Tax return amendment Worksheet 2-2. Tax return amendment Determining Your Reduced Roth IRA Contribution Limit Before using this worksheet, check Table 2-1, earlier, to determine whether or not your Roth IRA contribution limit is reduced. Tax return amendment If it is, use this worksheet to determine how much it is reduced. Tax return amendment 1. Tax return amendment Enter your modified AGI for Roth IRA purposes (Worksheet 2-1, line 12) 1. Tax return amendment   2. Tax return amendment Enter: $178,000 if filing a joint return or qualifying widow(er), $-0- if married filing a separate return and you lived with your spouse at any time in 2013, or $112,000 for all others 2. Tax return amendment   3. Tax return amendment Subtract line 2 from line 1 3. Tax return amendment   4. Tax return amendment Enter: $10,000 if filing a joint return or qualifying widow(er) or married filing a separate return and you lived with your spouse at any time during the year, or $15,000 for all others 4. Tax return amendment   5. Tax return amendment Divide line 3 by line 4 and enter the result as a decimal (rounded to at least three places). Tax return amendment If the result is 1. Tax return amendment 000 or more, enter 1. Tax return amendment 000 5. Tax return amendment   6. Tax return amendment Enter the lesser of: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation 6. Tax return amendment   7. Tax return amendment Multiply line 5 by line 6 7. Tax return amendment   8. Tax return amendment Subtract line 7 from line 6. Tax return amendment Round the result up to the nearest $10. Tax return amendment If the result is less than $200, enter $200 8. Tax return amendment   9. Tax return amendment Enter contributions for the year to other IRAs 9. Tax return amendment   10. Tax return amendment Subtract line 9 from line 6 10. Tax return amendment   11. Tax return amendment Enter the lesser of line 8 or line 10. Tax return amendment This is your reduced Roth IRA contribution limit 11. Tax return amendment      Round your reduced contribution limit up to the nearest $10. Tax return amendment If your reduced contribution limit is more than $0, but less than $200, increase the limit to $200. Tax return amendment Example. Tax return amendment You are a 45-year-old, single individual with taxable compensation of $113,000. Tax return amendment You want to make the maximum allowable contribution to your Roth IRA for 2013. Tax return amendment Your modified AGI for 2013 is $113,000. Tax return amendment You have not contributed to any traditional IRA, so the maximum contribution limit before the modified AGI reduction is $5,500. Tax return amendment You figure your reduced Roth IRA contribution of $5,140 as shown on Worksheet 2-2. Tax return amendment Example—Illustrated, later. Tax return amendment   Worksheet 2-2. Tax return amendment Example—Illustrated Before using this worksheet, check Table 2-1, earlier, to determine whether or not your Roth IRA contribution limit is reduced. Tax return amendment If it is, use this worksheet to determine how much it is reduced. Tax return amendment 1. Tax return amendment Enter your modified AGI for Roth IRA purposes (Worksheet 2-1, line 12) 1. Tax return amendment 113,000 2. Tax return amendment Enter: $178,000 if filing a joint return or qualifying widow(er), $-0- if married filing a separate return and you lived with your spouse at any time in 2013, or $112,000 for all others 2. Tax return amendment 112,000 3. Tax return amendment Subtract line 2 from line 1 3. Tax return amendment 1,000 4. Tax return amendment Enter: $10,000 if filing a joint return or qualifying widow(er) or married filing a separate return and you lived with your spouse at any time during the year, or $15,000 for all others 4. Tax return amendment 15,000 5. Tax return amendment Divide line 3 by line 4 and enter the result as a decimal (rounded to at least three places). Tax return amendment If the result is 1. Tax return amendment 000 or more, enter 1. Tax return amendment 000 5. Tax return amendment . Tax return amendment 067 6. Tax return amendment Enter the lesser of: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation 6. Tax return amendment 5,500 7. Tax return amendment Multiply line 5 by line 6 7. Tax return amendment 369 8. Tax return amendment Subtract line 7 from line 6. Tax return amendment Round the result up to the nearest $10. Tax return amendment If the result is less than $200, enter $200 8. Tax return amendment 5,140 9. Tax return amendment Enter contributions for the year to other IRAs 9. Tax return amendment 0 10. Tax return amendment Subtract line 9 from line 6 10. Tax return amendment 5,500 11. Tax return amendment Enter the lesser of line 8 or line 10. Tax return amendment This is your reduced Roth IRA contribution limit 11. Tax return amendment 5,140 When Can You Make Contributions? You can make contributions to a Roth IRA for a year at any time during the year or by the due date of your return for that year (not including extensions). Tax return amendment You can make contributions for 2013 by the due date (not including extensions) for filing your 2013 tax return. Tax return amendment This means that most people can make contributions for 2013 by April 15, 2014. Tax return amendment What if You Contribute Too Much? A 6% excise tax applies to any excess contribution to a Roth IRA. Tax return amendment Excess contributions. Tax return amendment   These are the contributions to your Roth IRAs for a year that equal the total of: Amounts contributed for the tax year to your Roth IRAs (other than amounts properly and timely rolled over from a Roth IRA or properly converted from a traditional IRA or rolled over from a qualified retirement plan, as described later) that are more than your contribution limit for the year (explained earlier under How Much Can Be Contributed? ), plus Any excess contributions for the preceding year, reduced by the total of: Any distributions out of your Roth IRAs for the year, plus Your contribution limit for the year minus your contributions to all your IRAs for the year. Tax return amendment Withdrawal of excess contributions. Tax return amendment   For purposes of determining excess contributions, any contribution that is withdrawn on or before the due date (including extensions) for filing your tax return for the year is treated as an amount not contributed. Tax return amendment This treatment only applies if any earnings on the contributions are also withdrawn. Tax return amendment The earnings are considered earned and received in the year the excess contribution was made. Tax return amendment   If you timely filed your 2013 tax return without withdrawing a contribution that you made in 2013, you can still have the contribution returned to you within 6 months of the due date of your 2013 tax return, excluding extensions. Tax return amendment If you do, file an amended return with “Filed pursuant to section 301. Tax return amendment 9100-2” written at the top. Tax return amendment Report any related earnings on the amended return and include an explanation of the withdrawal. Tax return amendment Make any other necessary changes on the amended return. Tax return amendment Applying excess contributions. Tax return amendment    If contributions to your Roth IRA for a year were more than the limit, you can apply the excess contribution in one year to a later year if the contributions for that later year are less than the maximum allowed for that year. Tax return amendment Can You Move Amounts Into a Roth IRA? You may be able to convert amounts from either a traditional, SEP, or SIMPLE IRA into a Roth IRA. Tax return amendment You may be able to roll over amounts from a qualified retirement plan to a Roth IRA. Tax return amendment You may be able to recharacterize contributions made to one IRA as having been made directly to a different IRA. Tax return amendment You can roll amounts over from a designated Roth account or from one Roth IRA to another Roth IRA. Tax return amendment Conversions You can convert a traditional IRA to a Roth IRA. Tax return amendment The conversion is treated as a rollover, regardless of the conversion method used. Tax return amendment Most of the rules for rollovers, described in chapter 1 under Rollover From One IRA Into Another , apply to these rollovers. Tax return amendment However, the 1-year waiting period does not apply. Tax return amendment Conversion methods. Tax return amendment   You can convert amounts from a traditional IRA to a Roth IRA in any of the following three ways. Tax return amendment Rollover. Tax return amendment You can receive a distribution from a traditional IRA and roll it over (contribute it) to a Roth IRA within 60 days after the distribution. Tax return amendment Trustee-to-trustee transfer. Tax return amendment You can direct the trustee of the traditional IRA to transfer an amount from the traditional IRA to the trustee of the Roth IRA. Tax return amendment Same trustee transfer. Tax return amendment If the trustee of the traditional IRA also maintains the Roth IRA, you can direct the trustee to transfer an amount from the traditional IRA to the Roth IRA. Tax return amendment Same trustee. Tax return amendment   Conversions made with the same trustee can be made by redesignating the traditional IRA as a Roth IRA, rather than opening a new account or issuing a new contract. Tax return amendment Income. Tax return amendment   You must include in your gross income distributions from a traditional IRA that you would have had to include in income if you had not converted them into a Roth IRA. Tax return amendment These amounts are normally included in income on your return for the year that you converted them from a traditional IRA to a Roth IRA. Tax return amendment If you must include any amount in your gross income, you may have to increase your withholding or make estimated tax payments. Tax return amendment See Publication 505, Tax Withholding and Estimated Tax. Tax return amendment More information. Tax return amendment   For more information on conversions, see Converting From Any Traditional IRA Into a Roth IRA in chapter 1. Tax return amendment Rollover From Employer's Plan Into a Roth IRA You can roll over into a Roth IRA all or part of an eligible rollover distribution you receive from your (or your deceased spouse's): Employer's qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan); Annuity plan; Tax-sheltered annuity plan (section 403(b) plan); or Governmental deferred compensation plan (section 457 plan). Tax return amendment Any amount rolled over is subject to the same rules for converting a traditional IRA into a Roth IRA. Tax return amendment See Converting From Any Traditional IRA Into a Roth IRA in chapter 1. Tax return amendment Also, the rollover contribution must meet the rollover requirements that apply to the specific type of retirement plan. Tax return amendment Rollover methods. Tax return amendment   You can roll over amounts from a qualified retirement plan to a Roth IRA in one of the following ways. Tax return amendment Rollover. Tax return amendment You can receive a distribution from a qualified retirement plan and roll it over (contribute) to a Roth IRA within 60 days after the distribution. Tax return amendment Since the distribution is paid directly to you, the payer generally must withhold 20% of it. Tax return amendment Direct rollover option. Tax return amendment Your employer's qualified plan must give you the option to have any part of an eligible rollover distribution paid directly to a Roth IRA. Tax return amendment Generally, no tax is withheld from any part of the designated distribution that is directly paid to the trustee of the Roth IRA. Tax return amendment Rollover by nonspouse beneficiary. Tax return amendment   If you are a designated beneficiary (other than a surviving spouse) of a deceased employee, you can roll over all or part of an eligible rollover distribution from one of the types of plans listed above into a Roth IRA. Tax return amendment You must make the rollover by a direct trustee-to-trustee transfer into an inherited Roth IRA. Tax return amendment   You will determine your required minimum distributions in years after you make the rollover based on whether the employee died before his or her required beginning date for taking distributions from the plan. Tax return amendment For more information, see Distributions after the employee’s death under Tax on Excess Accumulation in Publication 575. Tax return amendment Income. Tax return amendment   You must include in your gross income distributions from a qualified retirement plan that you would have had to include in income if you had not rolled them over into a Roth IRA. Tax return amendment You do not include in gross income any part of a distribution from a qualified retirement plan that is a return of contributions (after-tax contributions) to the plan that were taxable to you when paid. Tax return amendment These amounts are normally included in income on your return for the year of the rollover from the qualified employer plan to a Roth IRA. Tax return amendment If you must include any amount in your gross income, you may have to increase your withholding or make estimated tax payments. Tax return amendment See Publication 505, Tax Withholding and Estimated Tax. Tax return amendment For more information on eligible rollover distributions from qualified retirement plans and withholding, see Rollover From Employer's Plan Into an IRA in chapter 1. Tax return amendment Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments If you received a military death gratuity or SGLI payment with respect to a death from injury that occurred after October 6, 2001, you can contribute (roll over) all or part of the amount received to your Roth IRA. Tax return amendment The contribution is treated as a qualified rollover contribution. Tax return amendment The amount you can roll over to your Roth IRA cannot exceed the total amount that you received reduced by any part of that amount that was contributed to a Coverdell ESA or another Roth IRA. Tax return amendment Any military death gratuity or SGLI payment contributed to a Roth IRA is disregarded for purposes of the 1-year waiting period between rollovers. Tax return amendment The rollover must be completed before the end of the 1-year period beginning on the date you received the payment. Tax return amendment The amount contributed to your Roth IRA is treated as part of your cost basis (investment in the contract) in the Roth IRA that is not taxable when distributed. Tax return amendment Rollover From a Roth IRA You can withdraw, tax free, all or part of the assets from one Roth IRA if you contribute them within 60 days to another Roth IRA. Tax return amendment Most of the rules for rollovers, described in chapter 1 under Rollover From One IRA Into Another , apply to these rollovers. Tax return amendment However, rollovers from retirement plans other than Roth IRAs are disregarded for purposes of the 1-year waiting period between rollovers. Tax return amendment A rollover from a Roth IRA to an employer retirement plan is not allowed. Tax return amendment A rollover from a designated Roth account can only be made to another designated Roth account or to a Roth IRA. Tax return amendment If you roll over an amount from one Roth IRA to another Roth IRA, the 5-year period used to determine qualified distributions does not change. Tax return amendment The 5-year period begins with the first taxable year for which the contribution was made to the initial Roth IRA. Tax return amendment See What are Qualified Distributions , later. Tax return amendment Rollover of Exxon Valdez Settlement Income If you are a qualified taxpayer (defined in chapter 1, earlier) and you received qualified settlement income (defined in chapter 1, earlier), you can contribute all or part of the amount received to an eligible retirement plan which includes a Roth IRA. Tax return amendment The rules for contributing qualified settlement income to a Roth IRA are the same as the rules for contributing qualified settlement income to a traditional IRA with the following exception. Tax return amendment Qualified settlement income that is contributed to a Roth IRA, or to a designated Roth account, will be: Included in your taxable income for the year the qualified settlement income was received, and Treated as part of your cost basis (investment in the contract) in the Roth IRA that is not taxable when distributed. Tax return amendment For more information, see Rollover of Exxon Valdez Settlement Income in chapter 1. Tax return amendment Rollover of Airline Payments If you are a qualified airline employee (defined next), you may contribute any portion of an airline payment (defined below) you receive to a Roth IRA. Tax return amendment The contribution must be made within 180 days from the date you received the payment. Tax return amendment The contribution will be treated as a qualified rollover contribution. Tax return amendment The rollover contribution is included in income to the extent it would be included in income if it were not part of the rollover contribution. Tax return amendment Also, any reduction in the airline payment amount on account of employment taxes shall be disregarded when figuring the amount you can contribute to your Roth IRA. Tax return amendment Qualified airline employee. Tax return amendment    A current or former employee of a commercial airline carrier who was a participant in a qualified defined benefit plan maintained by the carrier which was terminated or became subject to restrictions under Section 402(b) of the Pension Protection Act of 2006. Tax return amendment These provisions also apply to surviving spouses of qualified airline employees. Tax return amendment Airline payment. Tax return amendment    An airline payment is any payment of money or other property that is paid to a qualified airline employee from a commercial airline carrier. Tax return amendment The payment also must be made both: Under the approval of an order of federal bankruptcy court in a case filed after September 11, 2001, and before January 1, 2007, and In respect of the qualified airline employee’s interest in a bankruptcy claim against the airline carrier, any note of the carrier (or amount paid in lieu of a note being issued), or any other fixed obligation of the carrier to pay a lump sum amount. Tax return amendment Any reduction in the airline payment amount on account of employment taxes shall be disregarded when figuring the amount you can roll over to your traditional IRA. Tax return amendment Also, an airline payment shall not include any amount payable on the basis of the airline carrier’s future earnings or profits. Tax return amendment Are Distributions Taxable? You do not include in your gross income qualified distributions or distributions that are a return of your regular contributions from your Roth IRA(s). Tax return amendment You also do not include distributions from your Roth IRA that you roll over tax free into another Roth IRA. Tax return amendment You may have to include part of other distributions in your income. Tax return amendment See Ordering Rules for Distributions , later. Tax return amendment Basis of distributed property. Tax return amendment   The basis of property distributed from a Roth IRA is its fair market value (FMV) on the date of distribution, whether or not the distribution is a qualified distribution. Tax return amendment Withdrawals of contributions by due date. Tax return amendment   If you withdraw contributions (including any net earnings on the contributions) by the due date of your return for the year in which you made the contribution, the contributions are treated as if you never made them. Tax return amendment If you have an extension of time to file your return, you can withdraw the contributions and earnings by the extended due date. Tax return amendment The withdrawal of contributions is tax free, but you must include the earnings on the contributions in income for the year in which you made the contributions. Tax return amendment What Are Qualified Distributions? A qualified distribution is any payment or distribution from your Roth IRA that meets the following requirements. Tax return amendment It is made after the 5-year period beginning with the first taxable year for which a contribution was made to a Roth IRA set up for your benefit, and The payment or distribution is: Made on or after the date you reach age 59½, Made because you are disabled (defined earlier), Made to a beneficiary or to your estate after your death, or One that meets the requirements listed under First home under Exceptions in chapter 1 (up to a $10,000 lifetime limit). Tax return amendment Additional Tax on Early Distributions If you receive a distribution that is not a qualified distribution, you may have to pay the 10% additional tax on early distributions as explained in the following paragraphs. Tax return amendment Distributions of conversion and certain rollover contributions within 5-year period. Tax return amendment   If, within the 5-year period starting with the first day of your tax year in which you convert an amount from a traditional IRA or rollover an amount from a qualified retirement plan to a Roth IRA, you take a distribution from a Roth IRA, you may have to pay the 10% additional tax on early distributions. Tax return amendment You generally must pay the 10% additional tax on any amount attributable to the part of the amount converted or rolled over (the conversion or rollover contribution) that you had to include in income (recapture amount). Tax return amendment A separate 5-year period applies to each conversion and rollover. Tax return amendment See Ordering Rules for Distributions , later, to determine the recapture amount, if any. Tax return amendment   The 5-year period used for determining whether the 10% early distribution tax applies to a distribution from a conversion or rollover contribution is separately determined for each conversion and rollover, and is not necessarily the same as the 5-year period used for determining whether a distribution is a qualified distribution. Tax return amendment See What Are Qualified Distributions , earlier. Tax return amendment   For example, if a calendar-year taxpayer makes a conversion contribution on February 25, 2013, and makes a regular contribution for 2012 on the same date, the 5-year period for the conversion begins January 1, 2013, while the 5-year period for the regular contribution begins on January 1, 2012. Tax return amendment   Unless one of the exceptions listed later applies, you must pay the additional tax on the portion of the distribution attributable to the part of the conversion or rollover contribution that you had to include in income because of the conversion or rollover. Tax return amendment   You must pay the 10% additional tax in the year of the distribution, even if you had included the conversion or rollover contribution in an earlier year. Tax return amendment You also must pay the additional tax on any portion of the distribution attributable to earnings on contributions. Tax return amendment Other early distributions. Tax return amendment   Unless one of the exceptions listed below applies, you must pay the 10% additional tax on the taxable part of any distributions that are not qualified distributions. Tax return amendment Exceptions. Tax return amendment   You may not have to pay the 10% additional tax in the following situations. Tax return amendment You have reached age 59½. Tax return amendment You are totally and permanently disabled. Tax return amendment You are the beneficiary of a deceased IRA owner. Tax return amendment You use the distribution to buy, build, or rebuild a first home. Tax return amendment The distributions are part of a series of substantially equal payments. Tax return amendment You have unreimbursed medical expenses that are more than 10% (or 7. Tax return amendment 5% if you or your spouse was born before January 2, 1949) of your adjusted gross income (defined earlier) for the year. Tax return amendment You are paying medical insurance premiums during a period of unemployment. Tax return amendment The distributions are not more than your qualified higher education expenses. Tax return amendment The distribution is due to an IRS levy of the qualified plan. Tax return amendment The distribution is a qualified reservist distribution. Tax return amendment Most of these exceptions are discussed earlier in chapter 1 under Early Distributions . Tax return amendment Please click here for the text description of the image. Tax return amendment Is Roth Distributions a Qualified Distribution? Ordering Rules for Distributions If you receive a distribution from your Roth IRA that is not a qualified distribution, part of it may be taxable. Tax return amendment There is a set order in which contributions (including conversion contributions and rollover contributions from qualified retirement plans) and earnings are considered to be distributed from your Roth IRA. Tax return amendment For these purposes, disregard the withdrawal of excess contributions and the earnings on them (discussed earlier under What if You Contribute Too Much ). Tax return amendment Order the distributions as follows. Tax return amendment Regular contributions. Tax return amendment Conversion and rollover contributions, on a first-in, first-out basis (generally, total conversions and rollovers from the earliest year first). Tax return amendment See Aggregation (grouping and adding) rules, later. Tax return amendment Take these conversion and rollover contributions into account as follows: Taxable portion (the amount required to be included in gross income because of the conversion or rollover) first, and then the Nontaxable portion. Tax return amendment Earnings on contributions. Tax return amendment Disregard rollover contributions from other Roth IRAs for this purpose. Tax return amendment Aggregation (grouping and adding) rules. Tax return amendment   Determine the taxable amounts distributed (withdrawn), distributions, and contributions by grouping and adding them together as follows. Tax return amendment Add all distributions from all your Roth IRAs during the year together. Tax return amendment Add all regular contributions made for the year (including contributions made after the close of the year, but before the due date of your return) together. Tax return amendment Add this total to the total undistributed regular contributions made in prior years. Tax return amendment Add all conversion and rollover contributions made during the year together. Tax return amendment For purposes of the ordering rules, in the case of any conversion or rollover in which the conversion or rollover distribution is made in 2013 and the conversion or rollover contribution is made in 2014, treat the conversion or rollover contribution as contributed before any other conversion or rollover contributions made in 2014. Tax return amendment Add any recharacterized contributions that end up in a Roth IRA to the appropriate contribution group for the year that the original contribution would have been taken into account if it had been made directly to the Roth IRA. Tax return amendment   Disregard any recharacterized contribution that ends up in an IRA other than a Roth IRA for the purpose of grouping (aggregating) both contributions and distributions. Tax return amendment Also disregard any amount withdrawn to correct an excess contribution (including the earnings withdrawn) for this purpose. Tax return amendment Example. Tax return amendment On October 15, 2009, Justin converted all $80,000 in his traditional IRA to his Roth IRA. Tax return amendment His Forms 8606 from prior years show that $20,000 of the amount converted is his basis. Tax return amendment Justin included $60,000 ($80,000 − $20,000) in his gross income. Tax return amendment On February 23, 2013, Justin made a regular contribution of $5,000 to a Roth IRA. Tax return amendment On November 8, 2013, at age 60, Justin took a $7,000 distribution from his Roth IRA. Tax return amendment The first $5,000 of the distribution is a return of Justin's regular contribution and is not includible in his income. Tax return amendment The next $2,000 of the distribution is not includible in income because it was included previously. Tax return amendment Figuring your recapture amount. Tax return amendment   If you had an early distribution from your Roth IRAs in 2013, you must allocate the early distribution by using the Recapture Amount—Allocation Chart, later. Tax return amendment Recapture Amount—Allocation Chart Enter the amount from your 2013 Form 8606, line 19   Before you begin: You will need your prior year Form(s) 8606 and income tax return(s) if you entered an amount on any line(s) as indicated below. Tax return amendment   You will now allocate the amount you entered above (2013 Form 8606, line 19) in the order shown, to the amounts on the lines listed below (to the extent a prior year distribution was not allocable to the amount). Tax return amendment The maximum amount you can enter on each line below is the amount entered on the referenced lines of the form for that year. Tax return amendment Note. Tax return amendment Once you have allocated the full amount from your 2013 Form 8606, line 19, STOP. Tax return amendment See the Example , earlier. Tax return amendment Tax Year Your Form 2013 Form 8606, line 20   Form 8606, line 22   1998 Form 8606, line 16   Form 8606, line 15   1999 Form 8606, line 16   Form 8606, line 15   2000 Form 8606, line 16   Form 8606, line 15   2001 Form 8606, line 18   Form 8606, line 17   2002 Form 8606, line 18   Form 8606, line 17   2003 Form 8606, line 18   Form 8606, line 17   2004 Form 8606, line 18   Form 8606, line 17   2005 Form 8606, line 18   Form 8606, line 17   2006 Form 8606, line 18   Form 8606, line 17   2007 Form 8606, line 18   Form 8606, line 17   2008 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2009 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2010 Form 8606, lines 18 and 23   Form 8606, lines 17 and 22   2011 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2012 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 25       *Only include those amounts rolled over to a Roth IRA. Tax return amendment  **Only include any contributions (usually Form 1099-R, box 5) that were taxable to you when made and rolled over to a Roth IRA. Tax return amendment Amount to include on Form 5329, line 1. Tax return amendment   Include on line 1 of your 2013 Form 5329 the following four amounts from the Recapture Amount—Allocation Chart that you filled out. Tax return amendment The amount you allocated to line 20 of your 2013 Form 8606. Tax return amendment The amount(s) allocated to your 2009 through 2013 Forms 8606, line 18, and your 2010 Form 8606, line 23. Tax return amendment The amount(s) allocated to your 2009, 2011, 2012, and 2013 Forms 1040, line 16b; Forms 1040A, line 12b; and Forms 1040NR, line 17b. Tax return amendment The amount from your 2013 Form 8606, line 25. Tax return amendment   Also, include any amount you allocated to line 20 of your 2013 Form 8606 on your 2013 Form 5329, line 2, and enter exception number 09. Tax return amendment Example. Tax return amendment Ishmael, age 32, opened a Roth IRA in 2000. Tax return amendment He made the maximum contributions to it every year. Tax return amendment In addition, he made the following transactions into his Roth IRA. Tax return amendment In 2005, he converted $10,000 from his traditional IRA into his Roth IRA. Tax return amendment He filled out a 2005 Form 8606 and attached it with his 2005 Form 1040. Tax return amendment He entered $0 on line 17 of Form 8606 because he took a deduction for all the contributions to the traditional IRA, therefore he has no basis. Tax return amendment He entered $10,000 on line 18 of Form 8606. Tax return amendment In 2011, he rolled over the entire balance of his qualified retirement plan, $20,000, into a Roth IRA when he changed jobs. Tax return amendment He used a 2011 Form 1040 to file his taxes. Tax return amendment He entered $20,000 on line 16a of Form 1040 because that was the amount reported in box 1 of his 2011 Form 1099-R. Tax return amendment Box 5 of his 2011 Form 1099-R reported $0 since he did not make any after-tax contributions to the qualified retirement plan. Tax return amendment He entered $20,000 on line 16b of Form 1040 since that is the taxable amount that was rolled over in 2011. Tax return amendment The total balance in his Roth IRA as of January 1, 2013 was $105,000 ($50,000 in contributions from 2000 through 2012 + $10,000 from the 2005 conversion + $20,000 from the 2011 rollover + $25,000 from earnings). Tax return amendment He has not taken any early distribution from his Roth IRA before 2013. Tax return amendment In 2013, he made the maximum contribution of $5,500 to his Roth IRA. Tax return amendment In August of 2013, he took a $85,500 early distribution from his Roth IRA to use as a down payment on the purchase of his first home. Tax return amendment See his filled out Illustrated Recapture Amount—Allocation Chart, later, to see how he allocated the amounts from the above transactions. Tax return amendment Based on his allocation, he would enter $20,000 on his 2013 Form 5329, line 1 (see Amount to include on Form 5329, line 1 , above). Tax return amendment He should also report $10,000 on his 2013 Form 5329, line 2, and enter exception 09 since that amount is not subject to the 10% additional tax on early distributions. Tax return amendment Illustrated Recapture Amount—Allocation Chart Enter the amount from your 2013 Form 8606, line 19 $85,500 Before you begin: You will need your prior year Form(s) 8606 and income tax return(s) if you entered an amount on any line(s) as indicated below. Tax return amendment   You will now allocate the amount you entered above (2013 Form 8606, line 19) in the order shown, to the amounts on the lines listed below (to the extent a prior year distribution was not allocable to the amount). Tax return amendment The maximum amount you can enter on each line below is the amount entered on the referenced lines of the form for that year. Tax return amendment Note. Tax return amendment Once you have allocated the full amount from your 2013 Form 8606, line 19, STOP. Tax return amendment See the Example , earlier. Tax return amendment Tax Year Your Form 2013 Form 8606, line 20 $10,000 Form 8606, line 22 $55,500 1998 Form 8606, line 16   Form 8606, line 15   1999 Form 8606, line 16   Form 8606, line 15   2000 Form 8606, line 16   Form 8606, line 15   2001 Form 8606, line 18   Form 8606, line 17   2002 Form 8606, line 18   Form 8606, line 17   2003 Form 8606, line 18   Form 8606, line 17   2004 Form 8606, line 18   Form 8606, line 17   2005 Form 8606, line 18 $10,000 Form 8606, line 17 $-0- 2006 Form 8606, line 18   Form 8606, line 17   2007 Form 8606, line 18   Form 8606, line 17   2008 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2009 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2010 Form 8606, lines 18 and 23   Form 8606, lines 17 and 22   2011 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b* $10,000 Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2012 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 25       *Only include those amounts rolled over to a Roth IRA. Tax return amendment  **Only include any contributions (usually Form 1099-R, box 5) that were taxable to you when made and rolled over to a Roth IRA. Tax return amendment How Do You Figure the Taxable Part? To figure the taxable part of a distribution that is not a qualified distribution, complete Form 8606, Part III. Tax return amendment Must You Withdraw or Use Assets? You are not required to take distributions from your Roth IRA at any age. Tax return amendment The minimum distribution rules that apply to traditional IRAs do not apply to Roth IRAs while the owner is alive. Tax return amendment However, after the death of a Roth IRA owner, certain of the minimum distribution rules that apply to traditional IRAs also apply to Roth IRAs as explained later under Distributions After Owner's Death . Tax return amendment Minimum distributions. Tax return amendment   You cannot use your Roth IRA to satisfy minimum distribution requirements for your traditional IRA. Tax return amendment Nor can you use distributions from traditional IRAs for required distributions from Roth IRAs. Tax return amendment See Distributions to beneficiaries , later. Tax return amendment Recognizing Losses on Investments If you have a loss on your Roth IRA investment, you can recognize the loss on your income tax return, but only when all the amounts in all of your Roth IRA accounts have been distributed to you and the total distributions are less than your unrecovered basis. Tax return amendment Your basis is the total amount of contributions in your Roth IRAs. Tax return amendment You claim the loss as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions on Schedule A (Form 1040). Tax return amendment Any such losses are added back to taxable income for purposes of calculating the alternative minimum tax. Tax return amendment Distributions After Owner's Death If a Roth IRA owner dies, the minimum distribution rules that apply to traditional IRAs apply to Roth IRAs as though the Roth IRA owner died before his or her required beginning date. Tax return amendment See When Can You Withdraw or Use Assets? in chapter 1. Tax return amendment Distributions to beneficiaries. Tax return amendment   Generally, the entire interest in the Roth IRA must be distributed by the end of the fifth calendar year after the year of the owner's death unless the interest is payable to a designated beneficiary over the life or life expectancy of the designated beneficiary. Tax return amendment (See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. Tax return amendment )   If paid as an annuity, the entire interest must be payable over a period not greater than the designated beneficiary's life expectancy and distributions must begin before the end of the calendar year following the year of death. Tax return amendment Distributions from another Roth IRA cannot be substituted for these distributions unless the other Roth IRA was inherited from the same decedent. Tax return amendment   If the sole beneficiary is the spouse, he or she can either delay distributions until the decedent would have reached age 70½ or treat the Roth IRA as his or her own. Tax return amendment Combining with other Roth IRAs. Tax return amendment   A beneficiary can combine an inherited Roth IRA with another Roth IRA maintained by the beneficiary only if the beneficiary either: Inherited the other Roth IRA from the same decedent, or Was the spouse of the decedent and the sole beneficiary of the Roth IRA and elects to treat it as his or her own IRA. Tax return amendment Distributions that are not qualified distributions. Tax return amendment   If a distribution to a beneficiary is not a qualified distribution, it is generally includible in the beneficiary's gross income in the same manner as it would have been included in the owner's income had it been distributed to the IRA owner when he or she was alive. Tax return amendment   If the owner of a Roth IRA dies before the end of: The 5-year period beginning with the first taxable year for which a contribution was made to a Roth IRA set up for the owner's benefit, or The 5-year period starting with the year of a conversion contribution from a traditional IRA or a rollover from a qualified retirement plan to a Roth IRA, each type of contribution is divided among multiple beneficiaries according to the pro-rata share of each. Tax return amendment See Ordering Rules for Distributions , earlier in this chapter under Are Distributions Taxable. Tax return amendment Example. Tax return amendment When Ms. Tax return amendment Hibbard died in 2013, her Roth IRA contained regular contributions of $4,000, a conversion contribution of $10,000 that was made in 2009, and earnings of $2,000. Tax return amendment No distributions had been made from her IRA. Tax return amendment She had no basis in the conversion contribution in 2009. Tax return amendment When she established this Roth IRA (her first) in 2009, she named each of her four children as equal beneficiaries. Tax return amendment Each child will receive one-fourth of each type of contribution and one-fourth of the earnings. Tax return amendment An immediate distribution of $4,000 to each child will be treated as $1,000 from regular contributions, $2,500 from conversion contributions, and $500 from earnings. Tax return amendment In this case, because the distributions are made before the end of the applicable 5-year period for a qualified distribution, each beneficiary includes $500 in income for 2013. Tax return amendment The 10% additional tax on early distributions does not apply because the distribution was made to the beneficiaries as a result of the death of the IRA owner. Tax return amendment If distributions from an inherited Roth IRA are less than the required minimum distribution for the year, discussed in chapter 1 under When Must You Withdraw Assets? (Required Minimum Distributions), you may have to pay a 50% excise tax for that year on the amount not distributed as required. Tax return amendment For the tax on excess accumulations (insufficient distributions), see Excess Accumulations (Insufficient Distributions) under What Acts Result in Penalties or Additional Taxes? in chapter 1. Tax return amendment If this applies to you, substitute “Roth IRA” for “traditional IRA” in that discussion. Tax return amendment Prev  Up  Next   Home   More Online Publications
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Mortgages for Home Buyers and Homeowners

Find mortgage programs and resources to get and manage a mortgage.


Finding a mortgage is one of the first steps involved in buying a home. The Department of Housing and Urban Development (HUD) is the nation's housing agency. They have a helpful list of 9 steps to buying a home, which includes figuring out how much you can afford, knowing your rights, shopping for a loan, making an offer, getting a home inspection, and much more.

Shop for a Loan

One of the first steps you'll take in buying a home is shopping for a loan. Learn about common types of home mortgages. There are many sites that can help you find a housing loan:

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Home Buying Programs

There are many home buying programs to help you:

  • Home Buying Programs in Your State – Find state or local government home buying programs in your state.
  • Good Neighbor Next Door – If you're a law enforcement officer, pre-kindergarten through 12th grade teacher, or a firefighter/emergency medical technician, this program allows you to become a homeowner. If approved, you'll receive a 50% discount off the list price of a home, on the condition that you commit to live in the property as a sole residence for 36 months.
  • Local Public Housing Agency – This program helps public housing residents own a home by converting rent into a mortgage payment.

Mortgage Calculator

Use these calculators to estimate your potential mortgage and costs. 

Check the tips that HUD provides to avoid loan fraud and predatory lenders. The Federal Reserve also has a great collection of featured publications and resources on homes and mortgages.

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Mortgage Refinancing

Consider refinancing your mortgage if you can get a rate that is at least one percentage point lower than your existing rate and if you plan to keep the new mortgage for several years. Learn more about refinancing your mortgage.

Mortgage Payment Assistance

  • Making Home Affordable – The Department of Treasury and HUD can help struggling homeowners get mortgage relief through a variety of programs.
  • Housing Counseling Agencies – HUD helps these agencies provide homeowners with free or low-cost advice on home related issues.
  • Reverse Mortgages – HUD provides answers to frequently asked questions about reverse mortgages.

Foreclosures

You can find more information on foreclosures on our Foreclosure Resources page and HUD's Avoiding Foreclosure page.

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The Tax Return Amendment

Tax return amendment Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. Tax return amendment Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Tax return amendment Aged, home for, Home for the aged. Tax return amendment Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. Tax return amendment Alumni association, Alumni association. Tax return amendment Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. Tax return amendment Conformed copy, Conformed copy. Tax return amendment Description of activities, Description of activities. Tax return amendment Employer identification number, Required Inclusions Financial data, Financial data. Tax return amendment Organizing documents, Organizing documents. Tax return amendment Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. Tax return amendment , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. Tax return amendment Attribution, special rules, Special rules of attribution. Tax return amendment B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. Tax return amendment Bureau defined, Bureau defined. Tax return amendment Burial benefit insurance, Burial and funeral benefit insurance organization. Tax return amendment Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. Tax return amendment C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. Tax return amendment Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. Tax return amendment Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. Tax return amendment Integrated auxiliaries, Integrated auxiliaries. Tax return amendment Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. Tax return amendment CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. Tax return amendment Comments, Comments and suggestions. Tax return amendment Community association, Other organizations. Tax return amendment Community nursing bureau, Community nursing bureau. Tax return amendment Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. Tax return amendment Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. Tax return amendment Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. Tax return amendment Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. Tax return amendment E Educational organizations, Educational Organizations, Educational organizations. Tax return amendment Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. Tax return amendment Estimated tax, Estimated tax. Tax return amendment Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. Tax return amendment Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. Tax return amendment Family members, Family members. Tax return amendment Substantial influence, Persons not considered to have substantial influence. Tax return amendment Disregarded benefits, Disregarded benefits. Tax return amendment Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. Tax return amendment , Exception. Tax return amendment Excise tax, Excise tax on excess benefit transactions. Tax return amendment Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. Tax return amendment Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. Tax return amendment Excise tax Black lung benefit trust, Excise taxes. Tax return amendment Lobbying expenditures, Tax on excess expenditures to influence legislation. Tax return amendment , Tax on disqualifying lobbying expenditures. Tax return amendment Political expenditures, Excise taxes on political expenditures. Tax return amendment Private foundations, Excise taxes on private foundations. Tax return amendment , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. Tax return amendment Extensions of time, Extensions of time for filing. Tax return amendment F Facts and circumstances test, Facts and circumstances test. Tax return amendment Fair market value, estimate of, Good faith estimate of fair market value (FMV). Tax return amendment Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. Tax return amendment , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. Tax return amendment , Information required for subordinate organizations. Tax return amendment , Annual Information Return, Form 1023. Tax return amendment , Organizations Not Required To File Form 1023, Private Schools, When to file application. Tax return amendment , Lobbying Expenditures, Volunteer fire companies. Tax return amendment 1024, Forms Required, Application made under wrong paragraph of section 501(c). Tax return amendment , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. Tax return amendment , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. Tax return amendment 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. Tax return amendment 2848, Power of attorney. Tax return amendment , Representation. Tax return amendment 4720, Tax on excess expenditures to influence legislation. Tax return amendment 5578, Certification. Tax return amendment 5768, Making the election. Tax return amendment 6069, Tax treatment of donations. Tax return amendment 8274, FICA tax exemption election. Tax return amendment 8282, Dispositions of donated property. Tax return amendment 8283, Form 8283. Tax return amendment 8300, Report of Cash Received 8718, Forms Required, Power of attorney. Tax return amendment 8821, Representation. Tax return amendment 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. Tax return amendment 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. Tax return amendment 990-PF, Form 990-PF, Excise taxes on private foundations. Tax return amendment , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. Tax return amendment W–2, Revoking the election. Tax return amendment Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. Tax return amendment , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. Tax return amendment Funeral benefit insurance, Burial and funeral benefit insurance organization. Tax return amendment G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. Tax return amendment Good faith determinations, What's New, New organization. Tax return amendment Governmental unit, Governmental units. Tax return amendment Grant Distinguished from gross receipts, Grants. Tax return amendment Exclusion for unusual grant, Unusual grants. Tax return amendment , Unusual grants. Tax return amendment From public charity, Grants from public charities. Tax return amendment , Grants from public charities. Tax return amendment Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. Tax return amendment Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. Tax return amendment Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. Tax return amendment Homeowners' association, Homeowners' associations. Tax return amendment Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. Tax return amendment , Hospitals and medical research organizations. Tax return amendment I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. Tax return amendment Instrumentalities, Instrumentalities. Tax return amendment Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. Tax return amendment , Labor Organizations Law, public interest, Public-interest law firms. Tax return amendment Legislative activity, Lobbying Expenditures, Legislative activity. Tax return amendment Listed transaction, Prohibited tax shelter transaction. Tax return amendment Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. Tax return amendment Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. Tax return amendment M Medical research organization, Medical research organization. Tax return amendment Medicare and Medicaid payments, Medicare and Medicaid payments. Tax return amendment Membership fee, Membership fees. Tax return amendment , Membership fees distinguished from gross receipts. Tax return amendment Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. Tax return amendment O One-third support test, One-third support test. Tax return amendment Organization assets, Dedication and Distribution of Assets Dedication, Dedication. Tax return amendment Distribution, Distribution. Tax return amendment Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. Tax return amendment Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. Tax return amendment , Penalties. Tax return amendment , Penalty. Tax return amendment Failure to file, Penalties for failure to file. Tax return amendment Perpetual care organization, Perpetual care organization. Tax return amendment Political activity, Dues Used for Lobbying or Political Activities, Political activity. Tax return amendment , Political activity. Tax return amendment Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. Tax return amendment Preferred stock, Common and preferred stock. Tax return amendment Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. Tax return amendment Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. Tax return amendment Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. Tax return amendment Prohibited reportable transactions, Prohibited tax shelter transaction. Tax return amendment Subsequently listed transaction, Subsequently listed transaction. Tax return amendment Tax-exempt entities, Tax-exempt entities. Tax return amendment Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. Tax return amendment Grant from, Grants from public charities. Tax return amendment Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. Tax return amendment , One-third support test. Tax return amendment Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. Tax return amendment Publications (see Tax help) Publicly supported organization, Publicly supported organizations. Tax return amendment , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. Tax return amendment Ten-percent-of-support, Ten-percent-of-support requirement. Tax return amendment R Racial composition, How to determine racial composition. Tax return amendment Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. Tax return amendment Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. Tax return amendment Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. Tax return amendment Scholarships, Scholarships. Tax return amendment School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. Tax return amendment Social clubs, Organizations subject to requirements. Tax return amendment , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. Tax return amendment , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. Tax return amendment Sports organization, amateur, Qualified amateur sports organization. Tax return amendment State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. Tax return amendment Suggestions, Comments and suggestions. Tax return amendment Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. Tax return amendment , Support from a governmental unit. Tax return amendment , Support from the general public. Tax return amendment Support test, One-third support test. Tax return amendment Facts and circumstances, Facts and circumstances test. Tax return amendment One-third, One-third support test. Tax return amendment Public charity, One-third support test. Tax return amendment Supporting organization, Supporting organization transactions occurring after July 25, 2006. Tax return amendment T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. Tax return amendment , Unusual grants. Tax return amendment User fee, Power of attorney. Tax return amendment , User fee. Tax return amendment V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. Tax return amendment W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. Tax return amendment Withholding information from public, Requests for withholding of information from the public. Tax return amendment Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. Tax return amendment Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications