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2040 Ez Form

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2040 Ez Form

2040 ez form 1. 2040 ez 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. 2040 ez form Deducted. 2040 ez form Who Can Participate in a 403(b) Plan?Ministers. 2040 ez 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. 2040 ez form Specifically, the chapter answers the following questions. 2040 ez 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. 2040 ez form Individual accounts in a 403(b) plan can be any of the following types. 2040 ez 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. 2040 ez form Generally, retirement income accounts can invest in either annuities or mutual funds. 2040 ez form We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. 2040 ez form What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. 2040 ez 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. 2040 ez form Allowable contributions to a 403(b) plan are either excluded or deducted from your income. 2040 ez form However, if your contributions are made to a Roth contribution program, this benefit does not apply. 2040 ez 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. 2040 ez form Note. 2040 ez 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. 2040 ez form See chapter 4, Limit on Elective Deferrals , for more information. 2040 ez form The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. 2040 ez form Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. 2040 ez form Otherwise, they are taxed when you withdraw them. 2040 ez form The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. 2040 ez form See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . 2040 ez form Excluded. 2040 ez form   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. 2040 ez form This means that you do not report the excluded amount on your tax return. 2040 ez form Deducted. 2040 ez form   If an amount is deducted from your income, it is included with your other wages on your Form W-2. 2040 ez 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. 2040 ez form Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. 2040 ez form Eligible employees. 2040 ez form   The following employees are eligible to participate in a 403(b) plan. 2040 ez form Employees of tax-exempt organizations established under section 501(c)(3). 2040 ez form These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. 2040 ez form Employees of public school systems who are involved in the day-to-day operations of a school. 2040 ez form Employees of cooperative hospital service organizations. 2040 ez form Civilian faculty and staff of the Uniformed Services University of the Health Sciences. 2040 ez form Employees of public school systems organized by Indian tribal governments. 2040 ez form Certain ministers (explained next). 2040 ez form Ministers. 2040 ez form   The following ministers are eligible employees for whom a 403(b) account can be established. 2040 ez form Ministers employed by section 501(c)(3) organizations. 2040 ez form Self-employed ministers. 2040 ez form A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. 2040 ez form Ministers (chaplains) who meet both of the following requirements. 2040 ez form They are employed by organizations that are not section 501(c)(3) organizations. 2040 ez form They function as ministers in their day-to-day professional responsibilities with their employers. 2040 ez form   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. 2040 ez form Example. 2040 ez 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. 2040 ez form Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. 2040 ez form Only employers can set up 403(b) accounts. 2040 ez form A self-employed minister cannot set up a 403(b) account for his or her benefit. 2040 ez 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. 2040 ez form How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. 2040 ez form However, some plans will allow you to make after-tax contributions (defined below). 2040 ez form The following types of contributions can be made to 403(b) accounts. 2040 ez form Elective deferrals . 2040 ez form These are contributions made under a salary reduction agreement. 2040 ez form This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. 2040 ez form Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. 2040 ez form If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. 2040 ez form Nonelective contributions . 2040 ez form These are employer contributions that are not made under a salary reduction agreement. 2040 ez form Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. 2040 ez form You do not pay income tax on these contributions until you withdraw them from the account. 2040 ez form After-tax contributions . 2040 ez form These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. 2040 ez form A salary payment on which income tax has been withheld is a source of these contributions. 2040 ez 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. 2040 ez form A combination of any of the three contribution types listed above. 2040 ez form Self-employed minister. 2040 ez 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. 2040 ez 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. 2040 ez form Your employer will report contributions on your 2013 Form W-2. 2040 ez form Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. 2040 ez form If you are a self-employed minister or chaplain, see the discussions next. 2040 ez form Self-employed ministers. 2040 ez form   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. 2040 ez form Deduct your contributions on line 28 of the 2013 Form 1040. 2040 ez form Chaplains. 2040 ez 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. 2040 ez 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. 2040 ez form   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. 2040 ez form Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. 2040 ez 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. 2040 ez form If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. 2040 ez form Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. 2040 ez 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. 2040 ez form Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. 2040 ez form Prev  Up  Next   Home   More Online Publications
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The Office of Government Ethics provides oversight, policy, and guidance to the Executive Branch regarding ethics laws and policies.

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The 2040 Ez Form

2040 ez form 10. 2040 ez form   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. 2040 ez form The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. 2040 ez form Definition of indoor tanning services. 2040 ez form   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. 2040 ez form The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). 2040 ez form See regulations section 49. 2040 ez form 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. 2040 ez form File Form 720. 2040 ez form   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. 2040 ez form If the tax is not collected for any reason, the collector is liable for the tax. 2040 ez form The collector is not required to make semimonthly deposits of the tax. 2040 ez form Prev  Up  Next   Home   More Online Publications