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Where To File 1040x 2010

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Where To File 1040x 2010

Where to file 1040x 2010 Publication 1544(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Introducción Qué Hay de Nuevo Acontecimientos futuros. Where to file 1040x 2010  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 1544(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. Where to file 1040x 2010 irs. Where to file 1040x 2010 gov/pub1544, en inglés. Where to file 1040x 2010 Cómo enmendar un informe. Where to file 1040x 2010  Puede enmendar un informe anterior marcando el encasillado 1a en la parte superior del Formulario 8300-SP. Where to file 1040x 2010 Vea Cómo enmendar un informe, más adelante. Where to file 1040x 2010 Introducción Si, en un período de 12 meses, usted recibe de un comprador más de $10,000 en efectivo producto de una transacción llevada a cabo en su ocupación o negocio, tiene que declarar la transacción al Servicio de Impuestos Internos (IRS, por sus siglas en inglés) y a la Financial Crimes Enforcement Network (Red para hacer cumplir la ley contra delitos financieros, o FinCEN, por su abreviatura en inglés) en el Formulario 8300-SP, Informe de Pagos en Efectivo en Exceso de $10,000 Recibidos en una Ocupación o Negocio, o en el Formulario 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, en inglés. Where to file 1040x 2010 En esta publicación se explica por qué, cuándo y dónde debe declarar estos pagos recibidos en efectivo, así como las multas considerables que se imponen por no declarar dichos pagos. Where to file 1040x 2010 Algunas organizaciones no tienen que presentar el Formulario 8300-SP, incluidas las instituciones financieras que deben presentar el Formulario 104 de la FinCEN (anteriormente Formulario 4789), Currency Transaction Report (Informe de transacciones en efectivo), en inglés, así como los casinos, los cuales deben presentar el Formulario 103 de la FinCEN (anteriormente Formulario 8362), Currency Transaction Report by Casinos (Informe de transacciones en efectivo hechas por casinos), también en inglés. Where to file 1040x 2010 Esta publicación no incluye información sobre estos dos últimos formularios. Where to file 1040x 2010 En esta publicación encontrará explicaciones sobre la terminología y los puntos más importantes relacionados con el Formulario 8300-SP. Where to file 1040x 2010 Lea las instrucciones adjuntas a este formulario, ya que explican lo que debe anotar en cada línea del mismo. Where to file 1040x 2010 Prev  Up  Next   Home   More Online Publications
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Sales Tax Deduction Calculator

If you file a Form 1040, and itemize deductions on Schedule A, you have the option of claiming either state and local income taxes or state and local sales taxes. (You can’t claim both.) If you saved your receipts throughout the year, you can add up the total amount of sales taxes you actually paid and claim that amount.

If you didn’t save all your receipts, you can still choose to claim state and local sales taxes. You could fill out the worksheet and use the optional general sales tax tables in the Instructions for Schedule A (Form 1040) , but why not take the easy route and use the Sales Tax Deduction Calculator!

 

Using the Sales Tax Deduction Calculator
To figure the amount of optional general sales tax you are eligible to claim, just answer a few online questions and the system does the rest. First select the tax year for which you are preparing a return. Then, using your ZIP Code and just a few entries from your draft Form 1040, the Sales Tax Deduction Calculator will automatically figure the amount of state and local sales tax you can claim. You will see the results from your entries immediately on your computer screen. Even if your state and local sales tax rates changed during the year (e.g., because the rates changed or because you moved your personal residence), the Sales Tax Deduction Calculator can handle it.

Note:  If a city has more than one tax jurisdiction sharing the same ZIP Code and County but having different local tax rates, the calculator uses the average local tax rate for those jurisdictions.

Sales Tax Deduction Calculator updated with U.S. Military District ZIP Codes
The Sales Tax Deduction Calculator has been updated with overseas U.S. Military Zones and Districts where members of U.S. Military pay no sales tax. U.S. Military Personnel who are deployed overseas can use the calculator to determine the sales tax they paid while they were within the United States. The calculator provides the ability to choose military regions using Military Zone abbreviations and ZIP codes. Members of U.S. Military can choose from one of the following Military Zone abbreviations:

 

AA  - Military Personnel in the Americas, excluding Canada

APO - Military Post Office for U.S. Army & Air Force Personnel

AE - Military Personnel in Europe, Middle East, Africa and Canada

FPO - Military Post Office for U.S. Navy Personnel
AP - Military Personnel in Asia Pacific DPO - Post Office for U.S. Embassy, State Department and other Diplomatic Personnel

 

Your entries are anonymous and the information is collected solely to allow you to determine your total allowable deduction. All entries are erased when you exit or start over. See the “IRS Privacy Policy” below for more information.

Ready to start? Continue to the Sales Tax Deduction Calculator.

Additional Resources:

Sales Tax Deduction Calculator Frequently Asked Questions

Page Last Reviewed or Updated: 14-Jan-2014

The Where To File 1040x 2010

Where to file 1040x 2010 8. Where to file 1040x 2010   Distributions and Rollovers Table of Contents DistributionsMinimum Required Distributions No Special 10-Year Tax Option Transfer of Interest in 403(b) ContractAfter-tax contributions. Where to file 1040x 2010 Permissive service credit. Where to file 1040x 2010 Tax-Free RolloversHardship exception to rollover rules. Where to file 1040x 2010 Eligible retirement plans. Where to file 1040x 2010 Nonqualifying distributions. Where to file 1040x 2010 Second rollover. Where to file 1040x 2010 Gift Tax Distributions Permissible distributions. Where to file 1040x 2010   Generally, a distribution cannot be made from a 403(b) account until the employee: Reaches age 59½, Has a severance from employment, Dies, Becomes disabled, In the case of elective deferrals, encounters financial hardship, or Has a qualified reservist distribution. Where to file 1040x 2010 In most cases, the payments you receive or that are made available to you under your 403(b) account are taxable in full as ordinary income. Where to file 1040x 2010 In general, the same tax rules apply to distributions from 403(b) plans that apply to distributions from other retirement plans. Where to file 1040x 2010 These rules are explained in Publication 575. Where to file 1040x 2010 Publication 575 also discusses the additional tax on early distributions from retirement plans. Where to file 1040x 2010 Retired public safety officers. Where to file 1040x 2010   If you are an eligible retired public safety officer, distributions of up to $3,000, made directly from your 403(b) plan to pay accident, health, or long-term care insurance, are not included in your taxable income. Where to file 1040x 2010 The premiums can be for you, your spouse, or your dependents. Where to file 1040x 2010   A public safety officer is a law enforcement officer, fire fighter, chaplain, or member of a rescue squad or ambulance crew. Where to file 1040x 2010   For additional information, see Publication 575. Where to file 1040x 2010 Distribution for active reservist. Where to file 1040x 2010   The 10% penalty for early withdrawals will not apply to a qualified reservist distribution attributable to elective deferrals from a 403(b) plan. Where to file 1040x 2010 A qualified reservist distribution is a distribution that is made: To an individual who is a reservist or national guardsman and who was ordered or called to active duty for a period in excess of 179 days or for an indefinite period; and During the period beginning on the date of the order or call to duty and ending at the close of the active duty period. Where to file 1040x 2010 Minimum Required Distributions You must receive all, or at least a certain minimum, of your interest accruing after 1986 in the 403(b) plan by April 1 of the calendar year following the later of the calendar year in which you become age 70½, or the calendar year in which you retire. Where to file 1040x 2010 Check with your employer, plan administrator, or provider to find out whether this rule also applies to pre-1987 accruals. Where to file 1040x 2010 If not, a minimum amount of these accruals must begin to be distributed by the later of the end of the calendar year in which you reach age 75 or April 1 of the calendar year following retirement. Where to file 1040x 2010 For each year thereafter, the minimum distribution must be made by the last day of the year. Where to file 1040x 2010 If you do not receive the required minimum distribution, you are subject to a nondeductible 50% excise tax on the difference between the required minimum distribution and the amount actually distributed. Where to file 1040x 2010 No Special 10-Year Tax Option A distribution from a 403(b) plan does not qualify as a lump-sum distribution. Where to file 1040x 2010 This means you cannot use the special 10-year tax option to calculate the taxable portion of a 403(b) distribution. Where to file 1040x 2010 For more information, see Publication 575. Where to file 1040x 2010 Transfer of Interest in 403(b) Contract Contract exchanges. Where to file 1040x 2010   If you transfer all or part of your interest from a 403(b) contract to another 403(b) contract (held in the same plan), the transfer is tax free, and is referred to as a contract exchange. Where to file 1040x 2010 This was previously known as a 90-24 transfer. Where to file 1040x 2010 A contract exchange is similar to a 90-24 transfer with one major difference. Where to file 1040x 2010 Previously, you were able to accomplish the transfer without your employer’s involvement. Where to file 1040x 2010 After September 24, 2007, all such transfers are accomplished through a contract exchange requiring your employer’s involvement. Where to file 1040x 2010 In addition, the plan must provide for the exchange and the transferred interest must be subject to the same or stricter distribution restrictions. Where to file 1040x 2010 Finally, your accumulated benefit after the exchange must be equal to what it was before the exchange. Where to file 1040x 2010   Transfers that do not satisfy this rule are plan distributions and are generally taxable as ordinary income. Where to file 1040x 2010 Plan-to-plan transfers. Where to file 1040x 2010   You may also transfer part or all of your interest from a 403(b) plan to another 403(b) plan if you are an employee of (or were formerly employed by) the employer of the plan to which you would like to transfer. Where to file 1040x 2010 Both the initial plan and the receiving plan must provide for transfers. Where to file 1040x 2010 Your accumulated benefit after the transfer must be at least equal to what it was before the transfer. Where to file 1040x 2010 The new plan’s restrictions on distributions must be the same or stricter than those of the original plan. Where to file 1040x 2010 Tax-free transfers for certain cash distributions. Where to file 1040x 2010   A tax-free transfer may also apply to a cash distribution of your 403(b) account from an insurance company that is subject to a rehabilitation, conservatorship, insolvency, or similar state proceeding. Where to file 1040x 2010 To receive tax-free treatment, you must do all of the following: Withdraw all the cash to which you are entitled in full settlement of your contract rights or, if less, the maximum permitted by the state. Where to file 1040x 2010 Reinvest the cash distribution in a single policy or contract issued by another insurance company or in a single custodial account subject to the same or stricter distribution restrictions as the original contract not later than 60 days after you receive the cash distribution. Where to file 1040x 2010 Assign all future distribution rights to the new contract or account for investment in that contract or account if you received an amount that is less than what you are entitled to because of state restrictions. Where to file 1040x 2010   In addition to the preceding requirements, you must provide the new insurer with a written statement containing all of the following information: The gross amount of cash distributed under the old contract. Where to file 1040x 2010 The amount of cash reinvested in the new contract. Where to file 1040x 2010 Your investment in the old contract on the date you receive your first cash distribution. Where to file 1040x 2010   Also, you must attach the following items to your timely filed income tax return in the year you receive the first distribution of cash. Where to file 1040x 2010 A copy of the statement you gave the new insurer. Where to file 1040x 2010 A statement that includes: The words ELECTION UNDER REV. Where to file 1040x 2010 PROC. Where to file 1040x 2010 92-44, The name of the company that issued the new contract, and The new policy number. Where to file 1040x 2010 Direct trustee-to-trustee transfer. Where to file 1040x 2010   If you make a direct trustee-to-trustee transfer, from your governmental 403(b) account to a defined benefit governmental plan, it may not be includible in gross income. Where to file 1040x 2010   The transfer amount is not includible in gross income if it is made to: Purchase permissive service credits, or Repay contributions and earnings that were previously refunded under a forfeiture of service credit under the plan, or under another plan maintained by a state or local government employer within the same state. Where to file 1040x 2010 After-tax contributions. Where to file 1040x 2010   For distributions beginning after December 31, 2006, after-tax contributions can be rolled over between a 403(b) plan and a defined benefit plan, IRA, or a defined contribution plan. Where to file 1040x 2010 If the rollover is to or from a 403(b) plan, it must occur through a direct trustee-to-trustee transfer. Where to file 1040x 2010 Permissive service credit. Where to file 1040x 2010   A permissive service credit is credit for a period of service recognized by a defined benefit governmental plan only if you voluntarily contribute to the plan an amount that does not exceed the amount necessary to fund the benefit attributable to the period of service and the amount contributed is in addition to the regular employee contribution, if any, under the plan. Where to file 1040x 2010   A permissive service credit may also include service credit for up to 5 years where there is no performance of service, or service credited to provide an increased benefit for service credit which a participant is receiving under the plan. Where to file 1040x 2010   Check with your plan administrator as to the type and extent of service that may be purchased by this transfer. Where to file 1040x 2010 Tax-Free Rollovers You can generally roll over tax free all or any part of a distribution from a 403(b) plan to a traditional IRA or a non-Roth eligible retirement plan, except for any nonqualifying distributions, described later. Where to file 1040x 2010 You may also roll over any part of a distribution from a 403(b) plan by converting it through a direct rollover, described below, to a Roth IRA. Where to file 1040x 2010 Conversion amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Where to file 1040x 2010 See Publication 590 for more information about conversion into a Roth IRA. Where to file 1040x 2010 Note. Where to file 1040x 2010 A participant is required to roll over distribution amounts received within 60 days in order for the amount to be treated as nontaxable. Where to file 1040x 2010 Distribution amounts that are rolled over within the 60 days are not subject to the 10% early distribution penalty. Where to file 1040x 2010 Rollovers to and from 403(b) plans. Where to file 1040x 2010   You can generally roll over tax free all or any part of a distribution from an eligible retirement plan to a 403(b) plan. Where to file 1040x 2010 Beginning January 1, 2008, distributions from tax-qualified retirement plans and tax-sheltered annuities can be converted by making a direct rollover into a Roth IRA subject to the restrictions that currently apply to rollovers from a traditional IRA into a Roth IRA. Where to file 1040x 2010 Converted amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Where to file 1040x 2010 See Publication 590 for more information on conversion into a Roth IRA. Where to file 1040x 2010   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Where to file 1040x 2010 This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Where to file 1040x 2010   For more information on rollovers and eligible retirement plans, see Publication 575. Where to file 1040x 2010 If you roll over money or other property from a 403(b) plan to an eligible retirement plan, see Publication 575 for information about possible effects on later distributions from the eligible retirement plan. Where to file 1040x 2010 Hardship exception to rollover rules. Where to file 1040x 2010   The IRS may waive the 60-day rollover period if the failure to waive such requirement would be against equity or good conscience, including cases of casualty, disaster, or other events beyond the reasonable control of an individual. Where to file 1040x 2010   To obtain a hardship exception, you must apply to the IRS for a waiver of the 60-day rollover requirement. Where to file 1040x 2010 You apply for the waiver by following the general instructions used in requesting a letter ruling. Where to file 1040x 2010 These instructions are stated in Revenue Procedure 2013-4, 2013-1 I. Where to file 1040x 2010 R. Where to file 1040x 2010 B. Where to file 1040x 2010 126 available at www. Where to file 1040x 2010 irs. Where to file 1040x 2010 gov/irb/2013-01_IRB/ar09. Where to file 1040x 2010 html, or see the latest annual update. Where to file 1040x 2010 You must also pay a user fee with the application. Where to file 1040x 2010 The user fee for a rollover that is less than $50,000 is $500. Where to file 1040x 2010 For rollovers that are $50,000 or more, see Revenue Procedure 2013-8, 2013-1 I. Where to file 1040x 2010 R. Where to file 1040x 2010 B. Where to file 1040x 2010 237 available at www. Where to file 1040x 2010 irs. Where to file 1040x 2010 gov/irb/2013-01_IRB/ar13. Where to file 1040x 2010 html, or see the latest annual update. Where to file 1040x 2010   In determining whether to grant a waiver, the IRS will consider all relevant facts and circumstances, including: Whether errors were made by the financial institution; Whether you were unable to complete the rollover due to death, disability, hospitalization, incarceration, restrictions imposed by a foreign country, or postal error; Whether you used the amount distributed (for example, in the case of payment by check, whether you cashed the check); and How much time has passed since the date of distribution. Where to file 1040x 2010   For additional information on rollovers, see Publication 590. Where to file 1040x 2010 Eligible retirement plans. Where to file 1040x 2010   The following are considered eligible retirement plans. Where to file 1040x 2010 Individual retirement arrangements. Where to file 1040x 2010 Roth IRA. Where to file 1040x 2010 403(b) plans. Where to file 1040x 2010 Government eligible 457 plans. Where to file 1040x 2010 Qualified retirement plans. Where to file 1040x 2010  If the distribution is from a designated Roth account, then the only eligible retirement plan is another designated Roth account or a Roth IRA. Where to file 1040x 2010 Nonqualifying distributions. Where to file 1040x 2010   You cannot roll over tax free: Minimum required distributions (generally required to begin at age 70½), Substantially equal payments over your life or life expectancy, Substantially equal payments over the joint lives or life expectancies of your beneficiary and you, Substantially equal payments for a period of 10 years or more, Hardship distributions, or Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or excess annual additions and any allocable gains. Where to file 1040x 2010 Rollover of nontaxable amounts. Where to file 1040x 2010    You may be able to roll over the nontaxable part of a distribution (such as your after-tax contributions) made to another eligible retirement plan, traditional IRA, or Roth IRA. Where to file 1040x 2010 The transfer must be made either through a direct rollover to an eligible plan that separately accounts for the taxable and nontaxable parts of the rollover or through a rollover to a traditional IRA or Roth IRA. Where to file 1040x 2010   If you roll over only part of a distribution that includes both taxable and nontaxable amounts, the amount you roll over is treated as coming first from the taxable part of the distribution. Where to file 1040x 2010 Direct rollovers of 403(b) plan distributions. Where to file 1040x 2010   You have the option of having your 403(b) plan make the rollover directly to a traditional IRA, Roth IRA, or new plan. Where to file 1040x 2010 Before you receive a distribution, your plan will give you information on this. Where to file 1040x 2010 It is generally to your advantage to choose this option because your plan will not withhold tax on the distribution if you choose it. Where to file 1040x 2010 Distribution received by you. Where to file 1040x 2010   If you receive a distribution that qualifies to be rolled over, you can roll over all or any part of the distribution. Where to file 1040x 2010 Generally, you will receive only 80% of the distribution because 20% must be withheld. Where to file 1040x 2010 If you roll over only the 80% you receive, you must pay tax on the 20% you did not roll over. Where to file 1040x 2010 You can replace the 20% that was withheld with other money within the 60-day period to make a 100% rollover. Where to file 1040x 2010 Voluntary deductible contributions. Where to file 1040x 2010   For tax years 1982 through 1986, employees could make deductible contributions to a 403(b) plan under the individual retirement arrangement (IRA) rules instead of deducting contributions to a traditional IRA. Where to file 1040x 2010   If you made voluntary deductible contributions to a 403(b) plan under these traditional IRA rules, the distribution of all or part of the accumulated deductible contributions may be rolled over if it otherwise qualifies as a distribution you can roll over. Where to file 1040x 2010 Accumulated deductible contributions are the deductible contributions: Plus Income allocable to the contributions, Gain allocable to the contributions, and Minus Expenses and losses allocable to the contributions, and Distributions from the contributions, income, or gain. Where to file 1040x 2010 Excess employer contributions. Where to file 1040x 2010   The portion of a distribution from a 403(b) plan transferred to a traditional IRA that was previously included in income as excess employer contributions (discussed earlier) is not an eligible rollover distribution. Where to file 1040x 2010   Its transfer does not affect the rollover treatment of the eligible portion of the transferred amounts. Where to file 1040x 2010 However, the ineligible portion is subject to the traditional IRA contribution limits and may create an excess IRA contribution subject to a 6% excise tax (see chapter 1 of Publication 590). Where to file 1040x 2010 Qualified domestic relations order. Where to file 1040x 2010   You may be able to roll over tax free all or any part of an eligible rollover distribution from a 403(b) plan that you receive under a qualified domestic relations order (QDRO). Where to file 1040x 2010 If you receive the interest in the 403(b) plan as an employee's spouse or former spouse under a QDRO, all of the rollover rules apply to you as if you were the employee. Where to file 1040x 2010 You can roll over your interest in the plan to a traditional IRA or another 403(b) plan. Where to file 1040x 2010 For more information on the treatment of an interest received under a QDRO, see Publication 575. Where to file 1040x 2010 Spouses of deceased employees. Where to file 1040x 2010   If you are the spouse of a deceased employee, you can roll over the qualifying distribution attributable to the employee. Where to file 1040x 2010 You can make the rollover to any eligible retirement plan. Where to file 1040x 2010   After you roll money and other property over from a 403(b) plan to an eligible retirement plan, and you take a distribution from that plan, you will not be eligible to receive the capital gain treatment or the special averaging treatment for the distribution. Where to file 1040x 2010 Second rollover. Where to file 1040x 2010   If you roll over a qualifying distribution to a traditional IRA, you can, if certain conditions are satisfied, later roll the distribution into another 403(b) plan. Where to file 1040x 2010 For more information, see IRA as a holding account (conduit IRA) for rollovers to other eligible plans in chapter 1 of Publication 590. Where to file 1040x 2010 Nonspouse beneficiary. Where to file 1040x 2010   A nonspouse beneficiary may make a direct rollover of a distribution from a 403(b) plan of a deceased participant if the rollover is a direct transfer to an inherited IRA established to receive the distribution. Where to file 1040x 2010 If the rollover is a direct trustee-to-trustee transfer to an IRA established to receive the distribution: The transfer will be treated as an eligible rollover distribution. Where to file 1040x 2010 The IRA will be considered an inherited account. Where to file 1040x 2010 The required minimum distribution rules that apply in instances where the participant dies before the entire interest is distributed will apply to the transferred IRA. Where to file 1040x 2010    For more information on IRAs, see Publication 590. Where to file 1040x 2010 Frozen deposits. Where to file 1040x 2010   The 60-day period usually allowed for completing a rollover is extended for any time that the amount distributed is a frozen deposit in a financial institution. Where to file 1040x 2010 The 60-day period cannot end earlier than 10 days after the deposit ceases to be a frozen deposit. Where to file 1040x 2010   A frozen deposit is any deposit that on any day during the 60-day period cannot be withdrawn because: The financial institution is bankrupt or insolvent, or The state where the institution is located has placed limits on withdrawals because one or more banks in the state are (or are about to be) bankrupt or insolvent. Where to file 1040x 2010 Gift Tax If, by choosing or not choosing an election, or option, you provide an annuity for your beneficiary at or after your death, you may have made a taxable gift equal to the value of the annuity. Where to file 1040x 2010 Joint and survivor annuity. Where to file 1040x 2010   If the gift is an interest in a joint and survivor annuity where only you and your spouse have the right to receive payments, the gift will generally be treated as qualifying for the unlimited marital deduction. Where to file 1040x 2010 More information. Where to file 1040x 2010   For information on the gift tax, see Publication 559, Survivors, Executors, and Administrators. Where to file 1040x 2010 Prev  Up  Next   Home   More Online Publications