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1040 Nr Form

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1040 Nr Form

1040 nr form 1. 1040 nr form   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. 1040 nr form Deducted. 1040 nr form Who Can Participate in a 403(b) Plan?Ministers. 1040 nr form Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. 1040 nr form Specifically, the chapter answers the following questions. 1040 nr form What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. 1040 nr form Individual accounts in a 403(b) plan can be any of the following types. 1040 nr form An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. 1040 nr form Generally, retirement income accounts can invest in either annuities or mutual funds. 1040 nr form We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. 1040 nr form What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. 1040 nr form The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. 1040 nr form Allowable contributions to a 403(b) plan are either excluded or deducted from your income. 1040 nr form However, if your contributions are made to a Roth contribution program, this benefit does not apply. 1040 nr form Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. 1040 nr form Note. 1040 nr form Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. 1040 nr form See chapter 4, Limit on Elective Deferrals , for more information. 1040 nr form The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. 1040 nr form Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. 1040 nr form Otherwise, they are taxed when you withdraw them. 1040 nr form The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. 1040 nr form See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . 1040 nr form Excluded. 1040 nr form   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. 1040 nr form This means that you do not report the excluded amount on your tax return. 1040 nr form Deducted. 1040 nr form   If an amount is deducted from your income, it is included with your other wages on your Form W-2. 1040 nr form You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. 1040 nr form Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. 1040 nr form Eligible employees. 1040 nr form   The following employees are eligible to participate in a 403(b) plan. 1040 nr form Employees of tax-exempt organizations established under section 501(c)(3). 1040 nr form These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. 1040 nr form Employees of public school systems who are involved in the day-to-day operations of a school. 1040 nr form Employees of cooperative hospital service organizations. 1040 nr form Civilian faculty and staff of the Uniformed Services University of the Health Sciences. 1040 nr form Employees of public school systems organized by Indian tribal governments. 1040 nr form Certain ministers (explained next). 1040 nr form Ministers. 1040 nr form   The following ministers are eligible employees for whom a 403(b) account can be established. 1040 nr form Ministers employed by section 501(c)(3) organizations. 1040 nr form Self-employed ministers. 1040 nr form A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. 1040 nr form Ministers (chaplains) who meet both of the following requirements. 1040 nr form They are employed by organizations that are not section 501(c)(3) organizations. 1040 nr form They function as ministers in their day-to-day professional responsibilities with their employers. 1040 nr form   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. 1040 nr form Example. 1040 nr form A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. 1040 nr form Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. 1040 nr form Only employers can set up 403(b) accounts. 1040 nr form A self-employed minister cannot set up a 403(b) account for his or her benefit. 1040 nr form If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. 1040 nr form How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. 1040 nr form However, some plans will allow you to make after-tax contributions (defined below). 1040 nr form The following types of contributions can be made to 403(b) accounts. 1040 nr form Elective deferrals . 1040 nr form These are contributions made under a salary reduction agreement. 1040 nr form This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. 1040 nr form Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. 1040 nr form If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. 1040 nr form Nonelective contributions . 1040 nr form These are employer contributions that are not made under a salary reduction agreement. 1040 nr form Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. 1040 nr form You do not pay income tax on these contributions until you withdraw them from the account. 1040 nr form After-tax contributions . 1040 nr form These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. 1040 nr form A salary payment on which income tax has been withheld is a source of these contributions. 1040 nr form If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. 1040 nr form A combination of any of the three contribution types listed above. 1040 nr form Self-employed minister. 1040 nr form   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. 1040 nr form Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. 1040 nr form Your employer will report contributions on your 2013 Form W-2. 1040 nr form Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. 1040 nr form If you are a self-employed minister or chaplain, see the discussions next. 1040 nr form Self-employed ministers. 1040 nr form   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. 1040 nr form Deduct your contributions on line 28 of the 2013 Form 1040. 1040 nr form Chaplains. 1040 nr form   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. 1040 nr form    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. 1040 nr form   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. 1040 nr form Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. 1040 nr form How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. 1040 nr form If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. 1040 nr form Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. 1040 nr form Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. 1040 nr form Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. 1040 nr form Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Rhode Island Department of the Attorney General

Website: Rhode Island Department of the Attorney General

Address: Rhode Island Department of the Attorney General

Consumer Protection Unit

150 S. Main St.
Providence, RI 02903

Phone Number: 401-274-4400

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Business Regulation

Website: Department of Business Regulation

Address: Department of Business Regulation
Division of Banking
1511 Pontiac Ave.
Bldg. 68-2
Cranston, RI 02920

Phone Number: 401-462-9500

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Business Regulation

Website: Department of Business Regulation

Address: Department of Business Regulation
Insurance Division
1511 Pontiac Ave.
Bldg. 69-2
Cranston, RI 02920

Phone Number: 401-462-9520

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Business Regulation

Website: Department of Business Regulation

Address: Department of Business Regulation
Securities Division
1511 Pontiac Ave.
Cranston, RI 02920

Phone Number: 401-462-9527

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Section
89 Jefferson Blvd.
Warwick, RI 02888

Phone Number: 401-780-9700

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The 1040 Nr Form

1040 nr form Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. 1040 nr form Ordering forms and publications. 1040 nr form Tax questions. 1040 nr form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. 1040 nr form irs. 1040 nr form gov/pub970. 1040 nr form What's New Lifetime learning credit. 1040 nr form  For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). 1040 nr form You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). 1040 nr form This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). 1040 nr form For more information, see chapter 3, Lifetime Learning Credit . 1040 nr form Business deduction for work-related education. 1040 nr form  For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. 1040 nr form 5 cents per mile. 1040 nr form See chapter 12, Business Deduction for Work-Related Education , for more information. 1040 nr form Reminders Form 1098-T, Tuition Statement. 1040 nr form  When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. 1040 nr form In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. 1040 nr form An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. 1040 nr form However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. 1040 nr form In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. 1040 nr form The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. 1040 nr form Hope Scholarship Credit. 1040 nr form  For 2013, the Hope Scholarship Credit is not available. 1040 nr form However, you may be able to claim an American opportunity or lifetime learning credit. 1040 nr form See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. 1040 nr form Estimated tax payments. 1040 nr form  If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. 1040 nr form For more information, see Publication 505, Tax Withholding and Estimated Tax. 1040 nr form Photographs of missing children. 1040 nr form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 nr form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 nr form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040 nr form Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. 1040 nr form Most benefits apply only to higher education. 1040 nr form What is in this publication. 1040 nr form    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. 1040 nr form   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . 1040 nr form These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. 1040 nr form    Ten other types of benefits are explained in chapters 4 through 12. 1040 nr form These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. 1040 nr form Note. 1040 nr form You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. 1040 nr form Comparison table. 1040 nr form   Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. 1040 nr form This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. 1040 nr form When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. 1040 nr form If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. 1040 nr form Analyzing your tax withholding. 1040 nr form   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. 1040 nr form Also, you may want to recheck your withholding during the year if your personal or financial situation changes. 1040 nr form See Publication 919, How Do I Adjust My Tax Withholding, for more information. 1040 nr form Glossary. 1040 nr form   In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. 1040 nr form Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. 1040 nr form   Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. 1040 nr form For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. 1040 nr form   Many of the terms used in the publication are defined in the glossary near the end of the publication. 1040 nr form The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. 1040 nr form Comments and suggestions. 1040 nr form   We welcome your comments about this publication and your suggestions for future editions. 1040 nr form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 nr form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 nr form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 nr form   You can send your comments from www. 1040 nr form irs. 1040 nr form gov/formspubs/. 1040 nr form Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040 nr form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040 nr form Ordering forms and publications. 1040 nr form   Visit www. 1040 nr form irs. 1040 nr form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040 nr form Internal Revenue Service 1201 N. 1040 nr form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 nr form   If you have a tax question, check the information available on IRS. 1040 nr form gov or call 1-800-829-1040. 1040 nr form We cannot answer tax questions sent to either of the above addresses. 1040 nr form Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. 1040 nr form S. 1040 nr form Individual Income Tax Return 1040A U. 1040 nr form S. 1040 nr form Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. 1040 nr form S. 1040 nr form Nonresident Alien Income Tax Return 1040NR-EZ U. 1040 nr form S. 1040 nr form Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. 1040 nr form S. 1040 nr form Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions  See chapter 13, How To Get Tax Help , for information about getting these publications and forms. 1040 nr form Prev  Up  Next   Home   More Online Publications