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Download a 1040ez federal tax form 3. Download a 1040ez federal tax form   SIMPLE Plans Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: SIMPLE IRA PlanWho Can Set Up a SIMPLE IRA Plan? Who Can Participate in a SIMPLE IRA Plan? How To Set Up a SIMPLE IRA Plan Notification Requirement Contribution Limits When To Deduct Contributions Where To Deduct Contributions Tax Treatment of Contributions Distributions (Withdrawals) More Information on SIMPLE IRA Plans SIMPLE 401(k) Plan Topics - This chapter discusses: SIMPLE IRA plan SIMPLE 401(k) plan Useful Items - You may want to see: Publications 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4284 SIMPLE IRA Plan Checklist 4334 SIMPLE IRA Plans for Small Businesses Forms (and Instructions) W-2 Wage and Tax Statement 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A savings incentive match plan for employees (SIMPLE plan) is a written arrangement that provides you and your employees with a simplified way to make contributions to provide retirement income. Download a 1040ez federal tax form Under a SIMPLE plan, employees can choose to make salary reduction contributions to the plan rather than receiving these amounts as part of their regular pay. Download a 1040ez federal tax form In addition, you will contribute matching or nonelective contributions. Download a 1040ez federal tax form SIMPLE plans can only be maintained on a calendar-year basis. Download a 1040ez federal tax form A SIMPLE plan can be set up in either of the following ways. Download a 1040ez federal tax form Using SIMPLE IRAs (SIMPLE IRA plan). Download a 1040ez federal tax form As part of a 401(k) plan (SIMPLE 401(k) plan). Download a 1040ez federal tax form Many financial institutions will help you set up a SIMPLE plan. Download a 1040ez federal tax form SIMPLE IRA Plan A SIMPLE IRA plan is a retirement plan that uses SIMPLE IRAs for each eligible employee. Download a 1040ez federal tax form Under a SIMPLE IRA plan, a SIMPLE IRA must be set up for each eligible employee. Download a 1040ez federal tax form For the definition of an eligible employee, see Who Can Participate in a SIMPLE IRA Plan , later. Download a 1040ez federal tax form Who Can Set Up a SIMPLE IRA Plan? You can set up a SIMPLE IRA plan if you meet both the following requirements. Download a 1040ez federal tax form You meet the employee limit. Download a 1040ez federal tax form You do not maintain another qualified plan unless the other plan is for collective bargaining employees. Download a 1040ez federal tax form Employee limit. Download a 1040ez federal tax form   You can set up a SIMPLE IRA plan only if you had 100 or fewer employees who received $5,000 or more in compensation from you for the preceding year. Download a 1040ez federal tax form Under this rule, you must take into account all employees employed at any time during the calendar year regardless of whether they are eligible to participate. Download a 1040ez federal tax form Employees include self-employed individuals who received earned income and leased employees (defined in chapter 1). Download a 1040ez federal tax form   Once you set up a SIMPLE IRA plan, you must continue to meet the 100-employee limit each year you maintain the plan. Download a 1040ez federal tax form Grace period for employers who cease to meet the 100-employee limit. Download a 1040ez federal tax form   If you maintain the SIMPLE IRA plan for at least 1 year and you cease to meet the 100-employee limit in a later year, you will be treated as meeting it for the 2 calendar years immediately following the calendar year for which you last met it. Download a 1040ez federal tax form   A different rule applies if you do not meet the 100-employee limit because of an acquisition, disposition, or similar transaction. Download a 1040ez federal tax form Under this rule, the SIMPLE IRA plan will be treated as meeting the 100-employee limit for the year of the transaction and the 2 following years if both the following conditions are satisfied. Download a 1040ez federal tax form Coverage under the plan has not significantly changed during the grace period. Download a 1040ez federal tax form The SIMPLE IRA plan would have continued to qualify after the transaction if you had remained a separate employer. Download a 1040ez federal tax form    The grace period for acquisitions, dispositions, and similar transactions also applies if, because of these types of transactions, you do not meet the rules explained under Other qualified plan or Who Can Participate in a SIMPLE IRA Plan, below. Download a 1040ez federal tax form Other qualified plan. Download a 1040ez federal tax form   The SIMPLE IRA plan generally must be the only retirement plan to which you make contributions, or to which benefits accrue, for service in any year beginning with the year the SIMPLE IRA plan becomes effective. Download a 1040ez federal tax form Exception. Download a 1040ez federal tax form   If you maintain a qualified plan for collective bargaining employees, you are permitted to maintain a SIMPLE IRA plan for other employees. Download a 1040ez federal tax form Who Can Participate in a SIMPLE IRA Plan? Eligible employee. Download a 1040ez federal tax form   Any employee who received at least $5,000 in compensation during any 2 years preceding the current calendar year and is reasonably expected to receive at least $5,000 during the current calendar year is eligible to participate. Download a 1040ez federal tax form The term “employee” includes a self-employed individual who received earned income. Download a 1040ez federal tax form   You can use less restrictive eligibility requirements (but not more restrictive ones) by eliminating or reducing the prior year compensation requirements, the current year compensation requirements, or both. Download a 1040ez federal tax form For example, you can allow participation for employees who received at least $3,000 in compensation during any preceding calendar year. Download a 1040ez federal tax form However, you cannot impose any other conditions for participating in a SIMPLE IRA plan. Download a 1040ez federal tax form Excludable employees. Download a 1040ez federal tax form   The following employees do not need to be covered under a SIMPLE IRA plan. Download a 1040ez federal tax form Employees who are covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. Download a 1040ez federal tax form Nonresident alien employees who have received no U. Download a 1040ez federal tax form S. Download a 1040ez federal tax form source wages, salaries, or other personal services compensation from you. Download a 1040ez federal tax form Compensation. Download a 1040ez federal tax form   Compensation for employees is the total wages, tips, and other compensation from the employer subject to federal income tax withholding and the amounts paid for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. Download a 1040ez federal tax form Compensation also includes the employee's salary reduction contributions made under this plan and, if applicable, elective deferrals under a section 401(k) plan, a SARSEP, or a section 403(b) annuity contract and compensation deferred under a section 457 plan required to be reported by the employer on Form W-2. Download a 1040ez federal tax form If you are self-employed, compensation is your net earnings from self-employment (line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040)) before subtracting any contributions made to the SIMPLE IRA plan for yourself. Download a 1040ez federal tax form How To Set Up a SIMPLE IRA Plan You can use Form 5304-SIMPLE or Form 5305-SIMPLE to set up a SIMPLE IRA plan. Download a 1040ez federal tax form Each form is a model savings incentive match plan for employees (SIMPLE) plan document. Download a 1040ez federal tax form Which form you use depends on whether you select a financial institution or your employees select the institution that will receive the contributions. Download a 1040ez federal tax form Use Form 5304-SIMPLE if you allow each plan participant to select the financial institution for receiving his or her SIMPLE IRA plan contributions. Download a 1040ez federal tax form Use Form 5305-SIMPLE if you require that all contributions under the SIMPLE IRA plan be deposited initially at a designated financial institution. Download a 1040ez federal tax form The SIMPLE IRA plan is adopted when you have completed all appropriate boxes and blanks on the form and you (and the designated financial institution, if any) have signed it. Download a 1040ez federal tax form Keep the original form. Download a 1040ez federal tax form Do not file it with the IRS. Download a 1040ez federal tax form Other uses of the forms. Download a 1040ez federal tax form   If you set up a SIMPLE IRA plan using Form 5304-SIMPLE or Form 5305-SIMPLE, you can use the form to satisfy other requirements, including the following. Download a 1040ez federal tax form Meeting employer notification requirements for the SIMPLE IRA plan. Download a 1040ez federal tax form Form 5304-SIMPLE and Form 5305-SIMPLE contain a Model Notification to Eligible Employees that provides the necessary information to the employee. Download a 1040ez federal tax form Maintaining the SIMPLE IRA plan records and proving you set up a SIMPLE IRA plan for employees. Download a 1040ez federal tax form Deadline for setting up a SIMPLE IRA plan. Download a 1040ez federal tax form   You can set up a SIMPLE IRA plan effective on any date from January 1 through October 1 of a year, provided you did not previously maintain a SIMPLE IRA plan. Download a 1040ez federal tax form This requirement does not apply if you are a new employer that comes into existence after October 1 of the year the SIMPLE IRA plan is set up and you set up a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence. Download a 1040ez federal tax form If you previously maintained a SIMPLE IRA plan, you can set up a SIMPLE IRA plan effective only on January 1 of a year. Download a 1040ez federal tax form A SIMPLE IRA plan cannot have an effective date that is before the date you actually adopt the plan. Download a 1040ez federal tax form Setting up a SIMPLE IRA. Download a 1040ez federal tax form   SIMPLE IRAs are the individual retirement accounts or annuities into which the contributions are deposited. Download a 1040ez federal tax form A SIMPLE IRA must be set up for each eligible employee. Download a 1040ez federal tax form Forms 5305-S, SIMPLE Individual Retirement Trust Account, and 5305-SA, SIMPLE Individual Retirement Custodial Account, are model trust and custodial account documents the participant and the trustee (or custodian) can use for this purpose. Download a 1040ez federal tax form   A SIMPLE IRA cannot be a Roth IRA. Download a 1040ez federal tax form Contributions to a SIMPLE IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. Download a 1040ez federal tax form Deadline for setting up a SIMPLE IRA. Download a 1040ez federal tax form   A SIMPLE IRA must be set up for an employee before the first date by which a contribution is required to be deposited into the employee's IRA. Download a 1040ez federal tax form See Time limits for contributing funds , later, under Contribution Limits. Download a 1040ez federal tax form Credit for startup costs. Download a 1040ez federal tax form   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE IRA plan that first became effective in 2013. Download a 1040ez federal tax form For more information, see Credit for startup costs under Reminders, earlier. Download a 1040ez federal tax form Notification Requirement If you adopt a SIMPLE IRA plan, you must notify each employee of the following information before the beginning of the election period. Download a 1040ez federal tax form The employee's opportunity to make or change a salary reduction choice under a SIMPLE IRA plan. Download a 1040ez federal tax form Your decision to make either matching contributions or nonelective contributions (discussed later). Download a 1040ez federal tax form A summary description provided by the financial institution. Download a 1040ez federal tax form Written notice that his or her balance can be transferred without cost or penalty if they use a designated financial institution. Download a 1040ez federal tax form Election period. Download a 1040ez federal tax form   The election period is generally the 60-day period immediately preceding January 1 of a calendar year (November 2 to December 31 of the preceding calendar year). Download a 1040ez federal tax form However, the dates of this period are modified if you set up a SIMPLE IRA plan in mid-year (for example, on July 1) or if the 60-day period falls before the first day an employee becomes eligible to participate in the SIMPLE IRA plan. Download a 1040ez federal tax form   A SIMPLE IRA plan can provide longer periods for permitting employees to enter into salary reduction agreements or to modify prior agreements. Download a 1040ez federal tax form For example, a SIMPLE IRA plan can provide a 90-day election period instead of the 60-day period. Download a 1040ez federal tax form Similarly, in addition to the 60-day period, a SIMPLE IRA plan can provide quarterly election periods during the 30 days before each calendar quarter, other than the first quarter of each year. Download a 1040ez federal tax form Contribution Limits Contributions are made up of salary reduction contributions and employer contributions. Download a 1040ez federal tax form You, as the employer, must make either matching contributions or nonelective contributions, defined later. Download a 1040ez federal tax form No other contributions can be made to the SIMPLE IRA plan. Download a 1040ez federal tax form These contributions, which you can deduct, must be made timely. Download a 1040ez federal tax form See Time limits for contributing funds , later. Download a 1040ez federal tax form Salary reduction contributions. Download a 1040ez federal tax form   The amount the employee chooses to have you contribute to a SIMPLE IRA on his or her behalf cannot be more than $12,000 for 2013 and 2014. Download a 1040ez federal tax form These contributions must be expressed as a percentage of the employee's compensation unless you permit the employee to express them as a specific dollar amount. Download a 1040ez federal tax form You cannot place restrictions on the contribution amount (such as limiting the contribution percentage), except to comply with the $12,000 limit. Download a 1040ez federal tax form   If you or an employee participates in any other qualified plan during the year and you or your employee have salary reduction contributions (elective deferrals) under those plans, the salary reduction contributions under a SIMPLE IRA plan also count toward the overall annual limit ($17,500 for 2013 and 2014) on exclusion of salary reduction contributions and other elective deferrals. Download a 1040ez federal tax form Catch-up contributions. Download a 1040ez federal tax form   A SIMPLE IRA plan can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. Download a 1040ez federal tax form The catch-up contribution limit for 2013 and 2014 for SIMPLE IRA plans is $2,500. Download a 1040ez federal tax form Salary reduction contributions are not treated as catch-up contributions for 2013 or 2014 until they exceed $12,000. Download a 1040ez federal tax form However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. Download a 1040ez federal tax form The catch-up contribution limit. Download a 1040ez federal tax form The excess of the participant's compensation over the salary reduction contributions that are not catch-up contributions. Download a 1040ez federal tax form Employer matching contributions. Download a 1040ez federal tax form   You are generally required to match each employee's salary reduction contributions on a dollar-for-dollar basis up to 3% of the employee's compensation. Download a 1040ez federal tax form This requirement does not apply if you make nonelective contributions as discussed later. Download a 1040ez federal tax form Example. Download a 1040ez federal tax form In 2013, your employee, John Rose, earned $25,000 and chose to defer 5% of his salary. Download a 1040ez federal tax form Your net earnings from self-employment are $40,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. Download a 1040ez federal tax form You make 3% matching contributions. Download a 1040ez federal tax form The total contribution you make for John is $2,000, figured as follows. Download a 1040ez federal tax form Salary reduction contributions ($25,000 × . Download a 1040ez federal tax form 05) $1,250 Employer matching contribution ($25,000 × . Download a 1040ez federal tax form 03) 750 Total contributions $2,000     The total contribution you make for yourself is $5,200, figured as follows. Download a 1040ez federal tax form Salary reduction contributions ($40,000 × . Download a 1040ez federal tax form 10) $4,000 Employer matching contribution ($40,000 × . Download a 1040ez federal tax form 03) 1,200 Total contributions $5,200 Lower percentage. Download a 1040ez federal tax form   If you choose a matching contribution less than 3%, the percentage must be at least 1%. Download a 1040ez federal tax form You must notify the employees of the lower match within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. Download a 1040ez federal tax form You cannot choose a percentage less than 3% for more than 2 years during the 5-year period that ends with (and includes) the year for which the choice is effective. Download a 1040ez federal tax form Nonelective contributions. Download a 1040ez federal tax form   Instead of matching contributions, you can choose to make nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 (or some lower amount you select) of compensation from you for the year. Download a 1040ez federal tax form If you make this choice, you must make nonelective contributions whether or not the employee chooses to make salary reduction contributions. Download a 1040ez federal tax form Only $255,000 of the employee's compensation can be taken into account to figure the contribution limit in 2013 ($260,000 in 2014). Download a 1040ez federal tax form   If you choose this 2% contribution formula, you must notify the employees within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. Download a 1040ez federal tax form Example 1. Download a 1040ez federal tax form In 2013, your employee, Jane Wood, earned $36,000 and chose to have you contribute 10% of her salary. Download a 1040ez federal tax form Your net earnings from self-employment are $50,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. Download a 1040ez federal tax form You make a 2% nonelective contribution. Download a 1040ez federal tax form Both of you are under age 50. Download a 1040ez federal tax form The total contribution you make for Jane is $4,320, figured as follows. Download a 1040ez federal tax form Salary reduction contributions ($36,000 × . Download a 1040ez federal tax form 10) $3,600 2% nonelective contributions ($36,000 × . Download a 1040ez federal tax form 02) 720 Total contributions $4,320     The total contribution you make for yourself is $6,000, figured as follows. Download a 1040ez federal tax form Salary reduction contributions ($50,000 × . Download a 1040ez federal tax form 10) $5,000 2% nonelective contributions ($50,000 × . Download a 1040ez federal tax form 02) 1,000 Total contributions $6,000 Example 2. Download a 1040ez federal tax form Using the same facts as in Example 1, above, the maximum contribution you make for Jane or for yourself if you each earned $75,000 is $13,500, figured as follows. Download a 1040ez federal tax form Salary reduction contributions (maximum amount allowed) $12,000 2% nonelective contributions ($75,000 × . Download a 1040ez federal tax form 02) 1,500 Total contributions $13,500 Time limits for contributing funds. Download a 1040ez federal tax form   You must make the salary reduction contributions to the SIMPLE IRA within 30 days after the end of the month in which the amounts would otherwise have been payable to the employee in cash. Download a 1040ez federal tax form You must make matching contributions or nonelective contributions by the due date (including extensions) for filing your federal income tax return for the year. Download a 1040ez federal tax form Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions. Download a 1040ez federal tax form When To Deduct Contributions You can deduct SIMPLE IRA contributions in the tax year within which the calendar year for which contributions were made ends. Download a 1040ez federal tax form You can deduct contributions for a particular tax year if they are made for that tax year and are made by the due date (including extensions) of your federal income tax return for that year. Download a 1040ez federal tax form Example 1. Download a 1040ez federal tax form Your tax year is the fiscal year ending June 30. Download a 1040ez federal tax form Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2013 before July 1, 2013) are deductible in the tax year ending June 30, 2014. Download a 1040ez federal tax form Example 2. Download a 1040ez federal tax form You are a sole proprietor whose tax year is the calendar year. Download a 1040ez federal tax form Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2014 by April 15, 2014) are deductible in the 2013 tax year. Download a 1040ez federal tax form Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. Download a 1040ez federal tax form For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040); partnerships deduct them on Form 1065; and corporations deduct them on Form 1120 or Form 1120S. Download a 1040ez federal tax form Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. Download a 1040ez federal tax form (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065) you receive from the partnership. Download a 1040ez federal tax form ) Tax Treatment of Contributions You can deduct your contributions and your employees can exclude these contributions from their gross income. Download a 1040ez federal tax form SIMPLE IRA plan contributions are not subject to federal income tax withholding. Download a 1040ez federal tax form However, salary reduction contributions are subject to social security, Medicare, and federal unemployment (FUTA) taxes. Download a 1040ez federal tax form Matching and nonelective contributions are not subject to these taxes. Download a 1040ez federal tax form Reporting on Form W-2. Download a 1040ez federal tax form   Do not include SIMPLE IRA plan contributions in the “Wages, tips, other compensation” box of Form W-2. Download a 1040ez federal tax form You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. Download a 1040ez federal tax form You must also include them in box 12. Download a 1040ez federal tax form Mark the “Retirement plan” checkbox in box 13. Download a 1040ez federal tax form For more information, see the Form W-2 instructions. Download a 1040ez federal tax form Distributions (Withdrawals) Distributions from a SIMPLE IRA are subject to IRA rules and generally are includible in income for the year received. Download a 1040ez federal tax form Tax-free rollovers can be made from one SIMPLE IRA into another SIMPLE IRA. Download a 1040ez federal tax form However, a rollover from a SIMPLE IRA to a non-SIMPLE IRA can be made tax free only after a 2-year participation in the SIMPLE IRA plan. Download a 1040ez federal tax form Generally, you or your employee must begin to receive distributions from a SIMPLE IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. Download a 1040ez federal tax form Early withdrawals generally are subject to a 10% additional tax. Download a 1040ez federal tax form However, the additional tax is increased to 25% if funds are withdrawn within 2 years of beginning participation. Download a 1040ez federal tax form More information. Download a 1040ez federal tax form   See Publication 590 for information about IRA rules, including those on the tax treatment of distributions, rollovers, required distributions, and income tax withholding. Download a 1040ez federal tax form More Information on SIMPLE IRA Plans If you need help to set up or maintain a SIMPLE IRA plan, go to the IRS website and search SIMPLE IRA Plan. Download a 1040ez federal tax form SIMPLE 401(k) Plan You can adopt a SIMPLE plan as part of a 401(k) plan if you meet the 100-employee limit as discussed earlier under SIMPLE IRA Plan. Download a 1040ez federal tax form A SIMPLE 401(k) plan is a qualified retirement plan and generally must satisfy the rules discussed under Qualification Rules in chapter 4, including the required distribution rules. Download a 1040ez federal tax form However, a SIMPLE 401(k) plan is not subject to the nondiscrimination and top-heavy rules discussed in chapter 4 if the plan meets the conditions listed below. Download a 1040ez federal tax form Under the plan, an employee can choose to have you make salary reduction contributions for the year to a trust in an amount expressed as a percentage of the employee's compensation, but not more than $12,000 for 2013 and 2014. Download a 1040ez federal tax form If permitted under the plan, an employee who is age 50 or over can also make a catch-up contribution of up to $2,500 for 2013 and 2014. Download a 1040ez federal tax form See Catch-up contributions , earlier under Contribution Limits. Download a 1040ez federal tax form You must make either: Matching contributions up to 3% of compensation for the year, or Nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 of compensation from you for the year. Download a 1040ez federal tax form No other contributions can be made to the trust. Download a 1040ez federal tax form No contributions are made, and no benefits accrue, for services during the year under any other qualified retirement plan sponsored by you on behalf of any employee eligible to participate in the SIMPLE 401(k) plan. Download a 1040ez federal tax form The employee's rights to any contributions are nonforfeitable. Download a 1040ez federal tax form No more than $255,000 of the employee's compensation can be taken into account in figuring matching contributions and nonelective contributions in 2013 ($260,000 in 2014). Download a 1040ez federal tax form Compensation is defined earlier in this chapter. Download a 1040ez federal tax form Employee notification. Download a 1040ez federal tax form   The notification requirement that applies to SIMPLE IRA plans also applies to SIMPLE 401(k) plans. Download a 1040ez federal tax form See Notification Requirement in this chapter. Download a 1040ez federal tax form Credit for startup costs. Download a 1040ez federal tax form   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE 401(k) plan that first became effective in 2013. Download a 1040ez federal tax form For more information, see Credit for startup costs under Reminders, earlier. Download a 1040ez federal tax form Note on Forms. Download a 1040ez federal tax form   Please note that Forms 5304-SIMPLE and 5305-SIMPLE can not be used to establish a SIMPLE 401(k) plan. Download a 1040ez federal tax form To set up a SIMPLE 401(k) plan, see Adopting a Written Plan in chapter 4. Download a 1040ez federal tax form Prev  Up  Next   Home   More Online Publications
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Download a 1040ez federal tax form Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Download a 1040ez federal tax form Tax questions. Download a 1040ez federal tax form Background Information for Using the Tax CalendarsElectronic deposit requirement. Download a 1040ez federal tax form Legal holidays. Download a 1040ez federal tax form Statewide legal holidays. Download a 1040ez federal tax form Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. Download a 1040ez federal tax form irs. Download a 1040ez federal tax form gov/pub509. Download a 1040ez federal tax form What's New Publication 1518 discontinued after 2013. Download a 1040ez federal tax form  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. Download a 1040ez federal tax form An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. Download a 1040ez federal tax form irs. Download a 1040ez federal tax form gov/taxcalendar. Download a 1040ez federal tax form Reminders Photographs of missing children. Download a 1040ez federal tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Download a 1040ez federal tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Download a 1040ez federal tax 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. Download a 1040ez federal tax form Introduction A tax calendar is a 12-month calendar divided into quarters. Download a 1040ez federal tax form The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. Download a 1040ez federal tax form What does this publication contain?   This publication contains the following. Download a 1040ez federal tax form A section on how to use the tax calendars. Download a 1040ez federal tax form Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. Download a 1040ez federal tax form A table showing the semiweekly deposit due dates for payroll taxes for 2014. Download a 1040ez federal tax form   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. Download a 1040ez federal tax form irs. Download a 1040ez federal tax form gov/taxcalendar. Download a 1040ez federal tax form Who should use this publication?   Primarily, employers need to use this publication. Download a 1040ez federal tax form However, the General Tax Calendar has important due dates for all businesses and individuals. Download a 1040ez federal tax form Anyone who must pay excise taxes may need the Excise Tax Calendar . Download a 1040ez federal tax form What are the advantages of using a tax calendar?   The following are advantages of using a calendar. Download a 1040ez federal tax form You do not have to figure the due dates yourself. Download a 1040ez federal tax form You can file or pay timely and avoid penalties. Download a 1040ez federal tax form You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. Download a 1040ez federal tax form You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . Download a 1040ez federal tax form Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. Download a 1040ez federal tax form If you are an employer, also use the Employer's Tax Calendar . Download a 1040ez federal tax form If you must pay excise taxes, use the Excise Tax Calendar . Download a 1040ez federal tax form Depending on your situation, you may need to use more than one calendar. Download a 1040ez federal tax form Table 1. Download a 1040ez federal tax form Useful Publications IF you are. Download a 1040ez federal tax form . Download a 1040ez federal tax form . Download a 1040ez federal tax form THEN you may need. Download a 1040ez federal tax form . Download a 1040ez federal tax form . Download a 1040ez federal tax form An employer • Publication 15 (Circular E), Employer's Tax Guide. Download a 1040ez federal tax form  • Publication 15-A, Employer's Supplemental Tax Guide. Download a 1040ez federal tax form  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. Download a 1040ez federal tax form  • Publication 926, Household Employer's Tax Guide. Download a 1040ez federal tax form A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. Download a 1040ez federal tax form  • Publication 225, Farmer's Tax Guide. Download a 1040ez federal tax form An individual • Publication 505, Tax Withholding and Estimated Tax. Download a 1040ez federal tax form Required to pay excise taxes • Publication 510, Excise Taxes. Download a 1040ez federal tax form What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. Download a 1040ez federal tax form You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. Download a 1040ez federal tax form The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. Download a 1040ez federal tax form In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. Download a 1040ez federal tax form What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. Download a 1040ez federal tax form Each calendar lists the forms you may need. Download a 1040ez federal tax form   See How To Get Tax Help near the end of this publication for information about getting publications and forms. Download a 1040ez federal tax form Comments and suggestions. Download a 1040ez federal tax form   We welcome your comments about this publication and your suggestions for future editions. Download a 1040ez federal tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Download a 1040ez federal tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Download a 1040ez federal tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Download a 1040ez federal tax form   You can send us comments from www. Download a 1040ez federal tax form irs. Download a 1040ez federal tax form gov/formspubs. Download a 1040ez federal tax form Click on More Information and then click on Comment on Tax Forms and Publications. Download a 1040ez federal tax form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. Download a 1040ez federal tax form Ordering forms and publications. Download a 1040ez federal tax form   Visit www. Download a 1040ez federal tax form irs. Download a 1040ez federal tax 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. Download a 1040ez federal tax form Internal Revenue Service 1201 N. Download a 1040ez federal tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Download a 1040ez federal tax form   If you have a tax question, check the information available on IRS. Download a 1040ez federal tax form gov or call 1-800-829-1040. Download a 1040ez federal tax form We cannot answer tax questions sent to either of the above addresses. Download a 1040ez federal tax form Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. Download a 1040ez federal tax form IRS e-services make taxes easier. Download a 1040ez federal tax form   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Download a 1040ez federal tax form Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. Download a 1040ez federal tax form    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Download a 1040ez federal tax form Visit www. Download a 1040ez federal tax form irs. Download a 1040ez federal tax form gov/efile for more information. Download a 1040ez federal tax form You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). Download a 1040ez federal tax form For detailed information about using this free service, see Electronic deposit requirement below. Download a 1040ez federal tax form   Use these electronic options to make filing and paying taxes easier. Download a 1040ez federal tax form For more information on electronic payments, visit the IRS website at www. Download a 1040ez federal tax form irs. Download a 1040ez federal tax form gov/e-pay. Download a 1040ez federal tax form Tax deposits. Download a 1040ez federal tax form   Some taxes can be paid with the return on which they are reported. Download a 1040ez federal tax form However, in many cases, you have to deposit the tax before the due date for filing the return. Download a 1040ez federal tax form Tax deposits are figured for periods of time that are shorter than the time period covered by the return. Download a 1040ez federal tax form See Publication 15 (Circular E) for the employment tax deposit rules. Download a 1040ez federal tax form For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Download a 1040ez federal tax form    Electronic deposit requirement. Download a 1040ez federal tax form   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Download a 1040ez federal tax form Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Download a 1040ez federal tax form EFTPS is a free service provided by the Department of Treasury. Download a 1040ez federal tax form If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Download a 1040ez federal tax form   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). Download a 1040ez federal tax form You can also visit the EFTPS website at www. Download a 1040ez federal tax form eftps. Download a 1040ez federal tax form gov. Download a 1040ez federal tax form Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Download a 1040ez federal tax form    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Download a 1040ez federal tax form For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. Download a 1040ez federal tax form m. Download a 1040ez federal tax form Eastern time the day before the date the deposit is due. Download a 1040ez federal tax form Saturday, Sunday, or legal holiday. Download a 1040ez federal tax form   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. Download a 1040ez federal tax form The term legal holiday means any legal holiday in the District of Columbia. Download a 1040ez federal tax form The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. Download a 1040ez federal tax form But you must make any adjustments for statewide legal holidays, as discussed next. Download a 1040ez federal tax form An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Download a 1040ez federal tax form Legal holidays. Download a 1040ez federal tax form   Legal holidays for 2014 are listed below. Download a 1040ez federal tax form January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Download a 1040ez federal tax form / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. Download a 1040ez federal tax form   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. Download a 1040ez federal tax form A statewide legal holiday does not delay a due date for making a federal tax deposit. Download a 1040ez federal tax form Extended due date for Forms 1098, 1099, and W-2 if filed electronically. Download a 1040ez federal tax form   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. Download a 1040ez federal tax form   For 2014, the due date for giving the recipient these forms is January 31. Download a 1040ez federal tax form   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Download a 1040ez federal tax form For information about filing Form W-2 electronically with the SSA, visit www. Download a 1040ez federal tax form ssa. Download a 1040ez federal tax form gov/employer or call 1-800-772-6270. Download a 1040ez federal tax form Penalties. Download a 1040ez federal tax form   Whenever possible, you should take action before the listed due date. Download a 1040ez federal tax form If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Download a 1040ez federal tax form   Be sure to follow all the tax laws that apply to you. Download a 1040ez federal tax form In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Download a 1040ez federal tax form Use of private delivery services. Download a 1040ez federal tax form   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Download a 1040ez federal tax form These private delivery services include only the following. Download a 1040ez federal tax form DHL Express (DHL): DHL Same Day Service. Download a 1040ez federal tax form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. Download a 1040ez federal tax form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Download a 1040ez federal tax form M. Download a 1040ez federal tax form , UPS Worldwide Express Plus, and UPS Worldwide Express. Download a 1040ez federal tax form   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Download a 1040ez federal tax form gov and enter “private delivery service” in the search box. Download a 1040ez federal tax form   The private delivery service can tell you how to get written proof of the mailing date. Download a 1040ez federal tax form    The U. Download a 1040ez federal tax form S. Download a 1040ez federal tax form Postal Service advises that private delivery services cannot deliver items to P. Download a 1040ez federal tax form O. Download a 1040ez federal tax form boxes. Download a 1040ez federal tax form You must use the U. Download a 1040ez federal tax form S. Download a 1040ez federal tax form Postal Service to mail any item to an IRS P. Download a 1040ez federal tax form O. Download a 1040ez federal tax form box address. Download a 1040ez federal tax form Prev  Up  Next   Home   More Online Publications