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Can I E File A 2012 Tax Return

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Can I E File A 2012 Tax Return

Can i e file a 2012 tax return 3. Can i e file a 2012 tax return   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. Can i e file a 2012 tax return Traditional IRA mistakenly moved to SIMPLE IRA. Can i e file a 2012 tax return When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). Can i e file a 2012 tax return It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. Can i e file a 2012 tax return Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). Can i e file a 2012 tax return This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. Can i e file a 2012 tax return See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. Can i e file a 2012 tax return If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. Can i e file a 2012 tax return See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. Can i e file a 2012 tax return What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. Can i e file a 2012 tax return See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. Can i e file a 2012 tax return A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. Can i e file a 2012 tax return These contributions are called salary reduction contributions. Can i e file a 2012 tax return All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. Can i e file a 2012 tax return The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. Can i e file a 2012 tax return Contributions are made on behalf of eligible employees. Can i e file a 2012 tax return (See Eligible Employees below. Can i e file a 2012 tax return ) Contributions are also subject to various limits. Can i e file a 2012 tax return (See How Much Can Be Contributed on Your Behalf , later. Can i e file a 2012 tax return ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. Can i e file a 2012 tax return See How Are Contributions Made , later. Can i e file a 2012 tax return You may be able to claim a credit for contributions to your SIMPLE plan. Can i e file a 2012 tax return For more information, see chapter 4. Can i e file a 2012 tax return Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. Can i e file a 2012 tax return Self-employed individual. Can i e file a 2012 tax return   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. Can i e file a 2012 tax return Excludable employees. Can i e file a 2012 tax return   Your employer can exclude the following employees from participating in the SIMPLE plan. Can i e file a 2012 tax return Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). Can i e file a 2012 tax return Employees who are nonresident aliens and received no earned income from sources within the United States. Can i e file a 2012 tax return Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. Can i e file a 2012 tax return Compensation. Can i e file a 2012 tax return   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. Can i e file a 2012 tax return Wages, tips, and other pay from your employer that is subject to income tax withholding. Can i e file a 2012 tax return Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. Can i e file a 2012 tax return Self-employed individual compensation. Can i e file a 2012 tax return   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. Can i e file a 2012 tax return   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. Can i e file a 2012 tax return How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. Can i e file a 2012 tax return They are made on your behalf by your employer. Can i e file a 2012 tax return Your employer must also make either matching contributions or nonelective contributions. Can i e file a 2012 tax return Salary reduction contributions. Can i e file a 2012 tax return   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). Can i e file a 2012 tax return You can choose to cancel the election at any time during the year. Can i e file a 2012 tax return   Salary reduction contributions are also referred to as “elective deferrals. Can i e file a 2012 tax return ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. Can i e file a 2012 tax return Matching contributions. Can i e file a 2012 tax return   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. Can i e file a 2012 tax return See How Much Can Be Contributed on Your Behalf below. Can i e file a 2012 tax return These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. Can i e file a 2012 tax return These contributions are referred to as matching contributions. Can i e file a 2012 tax return   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. Can i e file a 2012 tax return Nonelective contributions. Can i e file a 2012 tax return   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. Can i e file a 2012 tax return These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. Can i e file a 2012 tax return   One of the requirements your employer must satisfy is notifying the employees that the election was made. Can i e file a 2012 tax return For other requirements that your employer must satisfy, see chapter 3 of Publication 560. Can i e file a 2012 tax return How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. Can i e file a 2012 tax return Salary reduction contributions limit. Can i e file a 2012 tax return   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. Can i e file a 2012 tax return The limitation remains at $12,000 for 2014. Can i e file a 2012 tax return If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. Can i e file a 2012 tax return You, not your employer, are responsible for monitoring compliance with these limits. Can i e file a 2012 tax return Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. Can i e file a 2012 tax return The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. Can i e file a 2012 tax return $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. Can i e file a 2012 tax return The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. Can i e file a 2012 tax return The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. Can i e file a 2012 tax return Matching employer contributions limit. Can i e file a 2012 tax return   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. Can i e file a 2012 tax return These matching contributions cannot be more than 3% of your compensation for the calendar year. Can i e file a 2012 tax return See Matching contributions less than 3% below. Can i e file a 2012 tax return Example 1. Can i e file a 2012 tax return In 2013, Joshua was a participant in his employer's SIMPLE plan. Can i e file a 2012 tax return His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). Can i e file a 2012 tax return Instead of taking it all in cash, Joshua elected to have 12. Can i e file a 2012 tax return 5% of his weekly pay ($100) contributed to his SIMPLE IRA. Can i e file a 2012 tax return For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. Can i e file a 2012 tax return Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. Can i e file a 2012 tax return Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). Can i e file a 2012 tax return Example 2. Can i e file a 2012 tax return Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. Can i e file a 2012 tax return 94% of his weekly pay contributed to his SIMPLE IRA. Can i e file a 2012 tax return In this example, Joshua's salary reduction contributions for the year (2. Can i e file a 2012 tax return 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). Can i e file a 2012 tax return Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. Can i e file a 2012 tax return In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. Can i e file a 2012 tax return Matching contributions less than 3%. Can i e file a 2012 tax return   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. Can i e file a 2012 tax return   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. Can i e file a 2012 tax return If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. Can i e file a 2012 tax return Nonelective employer contributions limit. Can i e file a 2012 tax return   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. Can i e file a 2012 tax return For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. Can i e file a 2012 tax return   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. Can i e file a 2012 tax return Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. Can i e file a 2012 tax return This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. Can i e file a 2012 tax return Example 3. Can i e file a 2012 tax return Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. Can i e file a 2012 tax return Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. Can i e file a 2012 tax return In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). Can i e file a 2012 tax return Traditional IRA mistakenly moved to SIMPLE IRA. Can i e file a 2012 tax return   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. Can i e file a 2012 tax return For more information, see Recharacterizations in chapter 1. Can i e file a 2012 tax return Recharacterizing employer contributions. Can i e file a 2012 tax return   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. Can i e file a 2012 tax return SEPs are discussed in chapter 2 of Publication 560. Can i e file a 2012 tax return SIMPLE plans are discussed in this chapter. Can i e file a 2012 tax return Converting from a SIMPLE IRA. Can i e file a 2012 tax return   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . Can i e file a 2012 tax return    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. Can i e file a 2012 tax return When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. Can i e file a 2012 tax return These rules are discussed in chapter 1. Can i e file a 2012 tax return Your employer cannot restrict you from taking distributions from a SIMPLE IRA. Can i e file a 2012 tax return Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. Can i e file a 2012 tax return If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. Can i e file a 2012 tax return See Additional Tax on Early Distributions, later. Can i e file a 2012 tax return Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. Can i e file a 2012 tax return Two-year rule. Can i e file a 2012 tax return   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. Can i e file a 2012 tax return The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. Can i e file a 2012 tax return   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). Can i e file a 2012 tax return Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. Can i e file a 2012 tax return If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. Can i e file a 2012 tax return If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. Can i e file a 2012 tax return Prev  Up  Next   Home   More Online Publications
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Robo de Identidad y su Record Tributario

El IRS trabajará con víctimas del robo de identidad
El Servicio de Impuestos Internos, (Internal Revenue Service, IRS) no inicia comunicación con el contribuyente a través de correo electrónico. Antes de que sea robada su identidad, proteja su información.

¡Proteja su información personal! El IRS no inicia comunicación con los contribuyentes a través de correo electrónico
Phishing se le llama a la práctica de “pescar información” y de atrapar victimas. Los estafadores utilizan esta práctica para enviar mensajes, engañar a las victimas y robar la identidad de las victimas.

Cómo enviar el encabezado de un correo electrónico de phishing
Phishing, se le llama a la práctica de enviar correo electrónico no solicitado, el cual falsamente dice provenir de un negocio legítimo, cuyo fin es engañar al usuario para que revele información privada y así robar la identidad del usuario.

Protéjase a usted mismo y reporte emails dudosos o estafas de phishing
Phishing, es el acto de enviar un email fraudulento con la intención de engañar al usuario para que éste divulgue información privada, la cual sería usada para robarle la identidad.
 

Page Last Reviewed or Updated: 12-Dec-2013

The Can I E File A 2012 Tax Return

Can i e file a 2012 tax return Publication 1544 - Introductory Material Table of Contents What's New Introduction What's New Future developments. Can i e file a 2012 tax return  For the latest information about developments related to Publication 1544, such as legislation enacted after it was published, go to www. Can i e file a 2012 tax return irs. Can i e file a 2012 tax return gov/pub1544. Can i e file a 2012 tax return Amending a report. Can i e file a 2012 tax return  You can amend a prior report by checking box 1a at the top of Form 8300. Can i e file a 2012 tax return See Amending a report, later. Can i e file a 2012 tax return Introduction If, in a 12-month period, you receive more than $10,000 in cash from one buyer as a result of a transaction in your trade or business, you must report it to the Internal Revenue Service (IRS) and the Financial Crimes Enforcement Network (FinCEN) on Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business. Can i e file a 2012 tax return This publication explains why, when, and where to report these cash payments. Can i e file a 2012 tax return It also discusses the substantial penalties for not reporting them. Can i e file a 2012 tax return Some organizations do not have to file Form 8300, including financial institutions who must file FinCEN Form 104 (formerly Form 4789), Currency Transaction Report, and casinos who must file FinCEN Form 103 (formerly Form 8362), Currency Transaction Report by Casinos. Can i e file a 2012 tax return They are not discussed in this publication. Can i e file a 2012 tax return This publication explains key issues and terms related to Form 8300. Can i e file a 2012 tax return You should also read the instructions attached to the form. Can i e file a 2012 tax return They explain what to enter on each line. Can i e file a 2012 tax return Prev  Up  Next   Home   More Online Publications