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Federal Tax Forms

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Federal Tax Forms

Federal tax forms 3. Federal tax forms   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. Federal tax forms Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. Federal tax forms An exclusion from gross income is generally income you receive that is not included in your U. Federal tax forms S. Federal tax forms income and is not subject to U. Federal tax forms S. Federal tax forms tax. Federal tax forms This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. Federal tax forms Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. Federal tax forms Useful Items - You may want to see: Publication 54 Tax Guide for U. Federal tax forms S. Federal tax forms Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. Federal tax forms Resident Aliens Resident aliens may be able to exclude the following items from their gross income. Federal tax forms Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. Federal tax forms The exclusion is $97,600 in 2013. Federal tax forms In addition, you may be able to exclude or deduct certain foreign housing amounts. Federal tax forms You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. Federal tax forms For more information, see Publication 54. Federal tax forms Foreign country. Federal tax forms    A foreign country is any territory under the sovereignty of a government other than that of the United States. Federal tax forms   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. Federal tax forms It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Federal tax forms   The term “foreign country” does not include U. Federal tax forms S. Federal tax forms possessions or territories. Federal tax forms It does not include the Antarctic region. Federal tax forms Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. Federal tax forms Interest Income Interest income that is not connected with a U. Federal tax forms S. Federal tax forms trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. Federal tax forms State and local government obligations. Federal tax forms   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. Federal tax forms S. Federal tax forms possession, generally is not included in income. Federal tax forms However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. Federal tax forms Portfolio interest. Federal tax forms   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. Federal tax forms To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. Federal tax forms Note. Federal tax forms For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. Federal tax forms Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. Federal tax forms Obligations in registered form. Federal tax forms   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. Federal tax forms   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. Federal tax forms   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. Federal tax forms For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. Federal tax forms Obligations not in registered form. Federal tax forms    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. Federal tax forms A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. Federal tax forms   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. Federal tax forms In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. Federal tax forms Interest that does not qualify as portfolio interest. Federal tax forms   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. Federal tax forms You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. Federal tax forms Contingent interest. Federal tax forms   Portfolio interest does not include contingent interest. Federal tax forms Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. Federal tax forms For exceptions, see Internal Revenue Code section 871(h)(4)(C). Federal tax forms Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. Federal tax forms Related persons. Federal tax forms   Related persons include the following. Federal tax forms Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Federal tax forms ), and lineal descendants (children, grandchildren, etc. Federal tax forms ). Federal tax forms Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. Federal tax forms Certain corporations, partnerships, and other entities. Federal tax forms For details, see Nondeductible Loss in chapter 2 of Publication 544. Federal tax forms Exception for existing debt. Federal tax forms   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. Federal tax forms Dividend Income The following dividend income is exempt from the 30% tax. Federal tax forms Certain dividends paid by foreign corporations. Federal tax forms   There is no 30% tax on U. Federal tax forms S. Federal tax forms source dividends you receive from a foreign corporation. Federal tax forms See Second exception under Dividends in chapter 2 for how to figure the amount of U. Federal tax forms S. Federal tax forms source dividends. Federal tax forms Certain interest-related dividends. Federal tax forms   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. Federal tax forms The mutual fund will designate in writing which dividends are interest-related dividends. Federal tax forms Certain short-term capital gain dividends. Federal tax forms   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. Federal tax forms The mutual fund will designate in writing which dividends are short-term capital gain dividends. Federal tax forms This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. Federal tax forms Services Performed for Foreign Employer If you were paid by a foreign employer, your U. Federal tax forms S. Federal tax forms source income may be exempt from U. Federal tax forms S. Federal tax forms tax, but only if you meet one of the situations discussed next. Federal tax forms Employees of foreign persons, organizations, or offices. Federal tax forms   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. Federal tax forms S. Federal tax forms sources and is tax exempt if you meet all three of the following conditions. Federal tax forms You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. Federal tax forms S. Federal tax forms corporation, a U. Federal tax forms S. Federal tax forms partnership, or a U. Federal tax forms S. Federal tax forms citizen or resident. Federal tax forms You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. Federal tax forms Your pay for these services is not more than $3,000. Federal tax forms If you do not meet all three conditions, your income from personal services performed in the United States is U. Federal tax forms S. Federal tax forms source income and is taxed according to the rules in chapter 4. Federal tax forms   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. Federal tax forms To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. Federal tax forms If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. Federal tax forms   A day means a calendar day during any part of which you are physically present in the United States. Federal tax forms Example 1. Federal tax forms During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. Federal tax forms S. Federal tax forms partnership. Federal tax forms Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. Federal tax forms That office paid him a total gross salary of $2,800 for those services. Federal tax forms During 2013, he was not engaged in a trade or business in the United States. Federal tax forms The salary is not considered U. Federal tax forms S. Federal tax forms source income and is exempt from U. Federal tax forms S. Federal tax forms tax. Federal tax forms Example 2. Federal tax forms The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. Federal tax forms He received $2,875 in 2013, and $1,625 in 2014. Federal tax forms During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. Federal tax forms Henry's salary is U. Federal tax forms S. Federal tax forms source income and is taxed under the rules in chapter 4. Federal tax forms Crew members. Federal tax forms   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. Federal tax forms S. Federal tax forms possession is not U. Federal tax forms S. Federal tax forms source income and is exempt from U. Federal tax forms S. Federal tax forms tax. Federal tax forms This exemption does not apply to compensation for services performed on foreign aircraft. Federal tax forms Students and exchange visitors. Federal tax forms   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. Federal tax forms   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. Federal tax forms It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. Federal tax forms   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Federal tax forms Foreign employer. Federal tax forms   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. Federal tax forms S. Federal tax forms possession by a U. Federal tax forms S. Federal tax forms corporation, a U. Federal tax forms S. Federal tax forms partnership, or an individual who is a U. Federal tax forms S. Federal tax forms citizen or resident. Federal tax forms   The term “foreign employer” does not include a foreign government. Federal tax forms Pay from a foreign government that is exempt from U. Federal tax forms S. Federal tax forms income tax is discussed in chapter 10. Federal tax forms Income from certain annuities. Federal tax forms   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. Federal tax forms S. Federal tax forms income tax if you meet both of the following conditions. Federal tax forms You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . Federal tax forms At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. Federal tax forms S. Federal tax forms citizens or residents. Federal tax forms   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. Federal tax forms S. Federal tax forms citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. Federal tax forms   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. Federal tax forms Income affected by treaties. Federal tax forms   Income of any kind that is exempt from U. Federal tax forms S. Federal tax forms tax under a treaty to which the United States is a party is excluded from your gross income. Federal tax forms Income on which the tax is only limited by treaty, however, is included in gross income. Federal tax forms See chapter 9. Federal tax forms Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. Federal tax forms Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. Federal tax forms If you are married and file a joint return, you may be able to exclude up to $500,000. Federal tax forms For information on the requirements for this exclusion, see Publication 523. Federal tax forms This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. Federal tax forms Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. Federal tax forms The rules discussed here apply to both resident and nonresident aliens. Federal tax forms If a nonresident alien receives a grant that is not from U. Federal tax forms S. Federal tax forms sources, it is not subject to U. Federal tax forms S. Federal tax forms tax. Federal tax forms See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. Federal tax forms S. Federal tax forms sources. Federal tax forms A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. Federal tax forms Candidate for a degree. Federal tax forms   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Federal tax forms Eligible educational institution. Federal tax forms   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Federal tax forms Qualified education expenses. Federal tax forms   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Federal tax forms These items must be required of all students in your course of instruction. Federal tax forms However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. Federal tax forms Expenses that do not qualify. Federal tax forms   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Federal tax forms This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Federal tax forms Scholarship or fellowship amounts used to pay these costs are taxable. Federal tax forms Amounts used to pay expenses that do not qualify. Federal tax forms   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. Federal tax forms Payment for services. Federal tax forms   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. Federal tax forms This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. Federal tax forms Example. Federal tax forms On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. Federal tax forms As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Federal tax forms Of the $2,500 scholarship, $1,000 represents payment for her services. Federal tax forms Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. Federal tax forms Prev  Up  Next   Home   More Online Publications
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The Federal Tax Forms

Federal tax forms 9. Federal tax forms   Worksheets Table of Contents When Should I Figure MAC?Checking the Previous Year's Contributions Available Worksheets Chapter 2 introduced you to the term maximum amount contributable (MAC). Federal tax forms Generally, your MAC is the lesser of your: Limit on annual additions (chapter 3), or Limit on elective deferrals (chapter 4). Federal tax forms The worksheets in this chapter can help you figure the cost of incidental life insurance, your includible compensation, your limit on annual additions, your limit on elective deferrals, your limit on catch-up contributions, and your MAC. Federal tax forms After completing the worksheets, you should maintain them with your 403(b) records for that year. Federal tax forms Do not attach them to your tax return. Federal tax forms At the end of the year or the beginning of the next year, you should compare your estimated compensation figures with your actual figures. Federal tax forms If your compensation is the same as, or more than, the projected amounts and the calculations are correct, then you should simply file these worksheets with your other tax records for the year. Federal tax forms If your compensation was lower than your estimated figures, you will need to check the amount contributed during the year to determine if contributions are more than your MAC. Federal tax forms When Should I Figure MAC? At the beginning of each year, you should figure your MAC using a conservative estimate of your compensation. Federal tax forms Should your income change during the year, you should refigure your MAC based on a revised conservative estimate. Federal tax forms By doing this, you will be able to determine if contributions to your 403(b) account should be increased or decreased for the year. Federal tax forms Checking the Previous Year's Contributions At the beginning of the following year, you should refigure your MAC based on your actual earned income. Federal tax forms At the end of the current year or the beginning of the next year, you should check your contributions to be sure you did not exceed your MAC. Federal tax forms This means refiguring your limit based on your actual compensation figures for the year. Federal tax forms This will allow you to determine if the amount contributed is more than the allowable amounts, and possibly avoid additional taxes. Federal tax forms Available Worksheets The following worksheets have been provided to help you figure your MAC. Federal tax forms Worksheet A. Federal tax forms Cost of Incidental Life Insurance. Federal tax forms Worksheet B. Federal tax forms Includible Compensation for Your Most Recent Year of Service Worksheet C. Federal tax forms Limit on Catch-Up Contributions. Federal tax forms ??? Worksheet 1. Federal tax forms Maximum Amount Contributable (MAC). Federal tax forms Worksheet A. Federal tax forms Cost of Incidental Life Insurance Note. Federal tax forms Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Federal tax forms This amount will be used to figure includible compensation for your most recent year of service. Federal tax forms 1. Federal tax forms Enter the value of the contract (amount payable upon your death) 1. Federal tax forms   2. Federal tax forms Enter the cash value in the contract at the end of the year 2. Federal tax forms   3. Federal tax forms Subtract line 2 from line 1. Federal tax forms This is the value of your current life insurance protection 3. Federal tax forms   4. Federal tax forms Enter your age on your birthday nearest the beginning of the policy year 4. Federal tax forms   5. Federal tax forms Enter the 1-year term premium for $1,000 of life insurance based on your age. Federal tax forms (From Figure 3-1) 5. Federal tax forms   6. Federal tax forms Divide line 3 by $1,000 6. Federal tax forms   7. Federal tax forms Multiply line 6 by line 5. Federal tax forms This is the cost of your incidental life insurance 7. Federal tax forms   Worksheet B. Federal tax forms Includible Compensation for Your Most Recent Year of Service1 Note. Federal tax forms Use this worksheet to figure includible compensation for your most recent year of service. Federal tax forms 1. Federal tax forms Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. Federal tax forms   2. Federal tax forms Enter elective deferrals excluded from your gross income for your most recent year of service2 2. Federal tax forms   3. Federal tax forms Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. Federal tax forms   4. Federal tax forms Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government or of a tax-exempt organization) for your most recent year of service 4. Federal tax forms   5. Federal tax forms Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. Federal tax forms   6. Federal tax forms Enter your foreign earned income exclusion for your most recent year of service 6. Federal tax forms   7. Federal tax forms Add lines 1, 2, 3, 4, 5, and 6 7. Federal tax forms   8. Federal tax forms Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. Federal tax forms   9. Federal tax forms Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. Federal tax forms   10. Federal tax forms Add lines 8 and 9 10. Federal tax forms   11. Federal tax forms Subtract line 10 from line 7. Federal tax forms This is your includible compensation for your most recent year of service 11. Federal tax forms   1Use estimated amounts if figuring includible compensation before the end of the year. Federal tax forms  2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. Federal tax forms Worksheet C. Federal tax forms Limit on Catch-Up Contributions Note. Federal tax forms If you will be age 50 or older by the end of the year, use this worksheet to figure your limit on catch-up contributions. Federal tax forms 1. Federal tax forms Maximum catch-up contributions 1. Federal tax forms $5,500 2. Federal tax forms Enter your includible compensation for your most recent year of service 2. Federal tax forms   3. Federal tax forms Enter your elective deferrals 3. Federal tax forms   4. Federal tax forms Subtract line 3 from line 2 4. Federal tax forms   5. Federal tax forms Enter the lesser of line 1 or line 4. Federal tax forms This is your limit on catch-up contributions 5. Federal tax forms   Worksheet 1. Federal tax forms Maximum Amount Contributable (MAC) Note. Federal tax forms Use this worksheet to figure your MAC. Federal tax forms Part I. Federal tax forms Limit on Annual Additions     1. Federal tax forms Enter your includible compensation for your most recent year of service 1. Federal tax forms   2. Federal tax forms Maximum1: For 2013, enter $51,000 For 2014, enter $52,000 2. Federal tax forms   3. Federal tax forms Enter the lesser of line 1 or line 2. Federal tax forms This is your limit on annual additions 3. Federal tax forms     Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Federal tax forms     Part II. Federal tax forms Limit on Elective Deferrals     4. Federal tax forms Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Federal tax forms     Note. Federal tax forms If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Federal tax forms If not, enter zero (-0-) on line 16 and go to line 17. Federal tax forms     5. Federal tax forms Amount per year of service 5. Federal tax forms $ 5,000 6. Federal tax forms Enter your years of service 6. Federal tax forms   7. Federal tax forms Multiply line 5 by line 6 7. Federal tax forms   8. Federal tax forms Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Federal tax forms   9. Federal tax forms Subtract line 8 from line 7. Federal tax forms If zero or less, enter zero (-0-) 9. Federal tax forms   10. Federal tax forms Maximum increase in limit for long service 10. Federal tax forms $15,000 11. Federal tax forms Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Federal tax forms   12. Federal tax forms Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Federal tax forms   13. Federal tax forms Add line 11 and line 12 13. Federal tax forms   14. Federal tax forms Subtract line 13 from line 10 14. Federal tax forms   15. Federal tax forms Maximum additional contributions 15. Federal tax forms $ 3,000 16. Federal tax forms Enter the least of lines 9, 14, or 15. Federal tax forms This is your increase in the limit for long service 16. Federal tax forms   17. Federal tax forms Add lines 4 and 16. Federal tax forms This is your limit on elective deferrals 17. Federal tax forms     Part III. Federal tax forms Maximum Amount Contributable     18. Federal tax forms If you had only nonelective contributions, enter the amount from line 3. Federal tax forms This is your MAC. Federal tax forms    If you had only elective deferrals, enter the lesser of lines 3 or 17. Federal tax forms This is your MAC. Federal tax forms    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Federal tax forms This is your MAC. Federal tax forms (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Federal tax forms ) 18. Federal tax forms   1If you participate in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pension plans of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. Federal tax forms You must also combine the contributions made to all 403(b) accounts on your behalf by your employer. Federal tax forms Prev  Up  Next   Home   More Online Publications