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Filing 1040ez 7. Filing 1040ez Excess Contributions Table of Contents How Do I Know If I Have Excess Contributions? What Happens If I Have Excess Contributions?Excess Annual Addition Excess Elective Deferral If your actual contributions are greater than your MAC, you have an excess contribution. Filing 1040ez Excess contributions can result in income tax, additional taxes, and penalties. Filing 1040ez The effect of excess contributions depends on the type of excess contribution. Filing 1040ez This chapter discusses excess contributions to your 403(b) account. Filing 1040ez How Do I Know If I Have Excess Contributions? At the end of the year or the beginning of the next year, you should refigure your MAC based on your actual compensation and actual contributions made to your account. Filing 1040ez If the actual contributions to your account are greater than your MAC, you have excess contributions. Filing 1040ez If, at any time during the year, your employment status or your compensation changes, you should refigure your MAC using a revised estimate of compensation to prevent excess contributions. Filing 1040ez What Happens If I Have Excess Contributions? Certain excess contributions in a 403(b) account can be corrected. Filing 1040ez The effect of an excess 403(b) contribution will depend on the type of excess contribution. Filing 1040ez Types of excess contributions. Filing 1040ez If, after checking your actual contributions, you determine that you have an excess, the first thing is to identify the type of excess that you have. Filing 1040ez Excess contributions to a 403(b) account are categorized as either an: Excess annual addition, or Excess elective deferral. Filing 1040ez Excess Annual Addition An excess annual addition is a contribution that is more than your limit on annual additions. Filing 1040ez To determine your limit on annual additions, see chapter 3 (chapter 5 for ministers or church employees). Filing 1040ez In the year that your contributions are more than your limit on annual additions, the excess amount will be included in your income. Filing 1040ez Excise Tax If your 403(b) account invests in mutual funds, and you exceed your limit on annual additions, you may be subject to a 6% excise tax on the excess contribution. Filing 1040ez The excise tax does not apply to funds in an annuity account or to excess deferrals. Filing 1040ez You must pay the excise tax each year in which there are excess contributions in your account. Filing 1040ez Excess contributions can be corrected by contributing less than the applicable limit in later years or by making permissible distributions. Filing 1040ez See chapter 8 for a discussion on permissible distributions. Filing 1040ez You cannot deduct the excise tax. Filing 1040ez Reporting requirement. Filing 1040ez You must file Form 5330 if there has been an excess contribution to a custodial account and that excess has not been corrected. Filing 1040ez Excess Elective Deferral An excess elective deferral is the amount that is more than your limit on elective deferrals. Filing 1040ez To determine your limit on elective deferrals, see chapter 4. Filing 1040ez Your employer's 403(b) plan may contain language permitting it to distribute excess deferrals. Filing 1040ez If so, it may require that in order to get a distribution of excess deferrals, you either notify the plan of the amount of excess deferrals or designate a distribution as an excess deferral. Filing 1040ez The plan may require that the notification or designation be in writing and may require that you certify or otherwise establish that the designated amount is an excess deferral. Filing 1040ez A plan is not required to permit distribution of excess deferrals. Filing 1040ez Correction of excess deferrals during year. Filing 1040ez If you have excess deferrals for a year, a corrective distribution may be made only if both of the following conditions are satisfied. Filing 1040ez The plan and either you or your employer designate the distribution as an excess deferral to the extent you have excess deferrals for the year. Filing 1040ez The correcting distribution is made after the date on which the excess deferral was made. Filing 1040ez Correction of excess deferrals after the year. Filing 1040ez If you have excess deferrals for a year, you may receive a correcting distribution of the excess deferral no later than April 15 of the following year. Filing 1040ez The plan can distribute the excess deferral (and any income allocable to the excess) no later than April 15 of the year following the year the excess deferral was made. Filing 1040ez Tax treatment of excess deferrals not attributable to Roth contributions. Filing 1040ez If the excess deferral is distributed by April 15, it is included in your income in the year contributed and the earnings on the excess deferral will be taxed in the year distributed. Filing 1040ez Tax treatment of excess deferrals attributable to Roth contributions. Filing 1040ez For these rules, see Regulations section 1. Filing 1040ez 402(g)-1(e). Filing 1040ez Prev Up Next Home More Online Publications
Tax Relief for Victims of Hurricane Irene in Pennsylvania
E-file to Remain Open through Oct. 31 for Victims of Hurricane Irene
PA-33-2011, Sept. 13, 2011
PHILADELPHIA — Victims of Hurricane Irene that began on Aug. 26, 2011 in parts of Pennsylvania may qualify for tax relief from the Internal Revenue Service.
The President has declared the following counties a federal disaster area: Bucks, Chester, Delaware, Lehigh, Luzerne, Monroe, Montgomery, Northampton, Philadelphia, Sullivan, and Wyoming. Individuals who reside or have a business in these counties may qualify for tax relief.
The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.
In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.
If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.
The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.
Covered Disaster Area
The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.
Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.
Grant of Relief
Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Oct. 31.
The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Oct. 31.
This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.
The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.
Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.
Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Pennsylvania/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.
The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.
Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.
Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.
Page Last Reviewed or Updated: 24-Mar-2014
The Filing 1040ez
Filing 1040ez 6. Filing 1040ez How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing 1040ez Free help with your tax return. Filing 1040ez You can get free help preparing your return nationwide from IRS-certified volunteers. Filing 1040ez The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing 1040ez Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing 1040ez In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing 1040ez To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing 1040ez gov, download the IRS2Go app, or call 1-800-906-9887. Filing 1040ez As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing 1040ez aarp. Filing 1040ez org/money/taxaide or call 1-888-227-7669. Filing 1040ez For more information on these programs, go to IRS. Filing 1040ez gov and enter “VITA” in the search box. Filing 1040ez Internet. Filing 1040ez IRS. Filing 1040ez gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. Filing 1040ez Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing 1040ez Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing 1040ez gov or download the IRS2Go app and select the Refund Status option. Filing 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing 1040ez Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Filing 1040ez You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing 1040ez Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing 1040ez No need to wait on the phone or stand in line. Filing 1040ez The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Filing 1040ez When you reach the response screen, you can print the entire interview and the final response for your records. Filing 1040ez New subject areas are added on a regular basis. Filing 1040ez Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing 1040ez gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing 1040ez You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing 1040ez The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing 1040ez When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Filing 1040ez Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Filing 1040ez You can also ask the IRS to mail a return or an account transcript to you. Filing 1040ez Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing 1040ez gov or by calling 1-800-908-9946. Filing 1040ez Tax return and tax account transcripts are generally available for the current year and the past three years. Filing 1040ez Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing 1040ez Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing 1040ez If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Filing 1040ez Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing 1040ez gov and enter Where's My Amended Return? in the search box. Filing 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. Filing 1040ez Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing 1040ez gov. Filing 1040ez Select the Payment tab on the front page of IRS. Filing 1040ez gov for more information. Filing 1040ez Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing 1040ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing 1040ez gov. Filing 1040ez Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing 1040ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing 1040ez gov. Filing 1040ez Request an Electronic Filing PIN by going to IRS. Filing 1040ez gov and entering Electronic Filing PIN in the search box. Filing 1040ez Download forms, instructions and publications, including accessible versions for people with disabilities. Filing 1040ez Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing 1040ez An employee can answer questions about your tax account or help you set up a payment plan. Filing 1040ez Before you visit, check the Office Locator on IRS. Filing 1040ez gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing 1040ez If you have a special need, such as a disability, you can request an appointment. Filing 1040ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing 1040ez Apply for an Employer Identification Number (EIN). Filing 1040ez Go to IRS. Filing 1040ez gov and enter Apply for an EIN in the search box. Filing 1040ez Read the Internal Revenue Code, regulations, or other official guidance. Filing 1040ez Read Internal Revenue Bulletins. Filing 1040ez Sign up to receive local and national tax news and more by email. Filing 1040ez Just click on “subscriptions” above the search box on IRS. Filing 1040ez gov and choose from a variety of options. Filing 1040ez Phone. Filing 1040ez You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. Filing 1040ez Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing 1040ez gov, or download the IRS2Go app. Filing 1040ez Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing 1040ez Most VITA and TCE sites offer free electronic filing. Filing 1040ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing 1040ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing 1040ez Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Filing 1040ez If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing 1040ez Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing 1040ez Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing 1040ez Note, the above information is for our automated hotline. Filing 1040ez Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Filing 1040ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. Filing 1040ez Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Filing 1040ez You should receive your order within 10 business days. Filing 1040ez Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing 1040ez If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Filing 1040ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing 1040ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing 1040ez These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing 1040ez Walk-in. Filing 1040ez You can find a selection of forms, publications and services — in-person. Filing 1040ez Products. Filing 1040ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing 1040ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing 1040ez Services. Filing 1040ez You can walk in to your local TAC for face-to-face tax help. Filing 1040ez An employee can answer questions about your tax account or help you set up a payment plan. Filing 1040ez Before visiting, use the Office Locator tool on IRS. Filing 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Filing 1040ez Mail. Filing 1040ez You can send your order for forms, instructions, and publications to the address below. Filing 1040ez You should receive a response within 10 business days after your request is received. Filing 1040ez Internal Revenue Service 1201 N. Filing 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Filing 1040ez The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing 1040ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing 1040ez What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing 1040ez We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing 1040ez You face (or your business is facing) an immediate threat of adverse action. Filing 1040ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing 1040ez If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing 1040ez Here's why we can help: TAS is an independent organization within the IRS. Filing 1040ez Our advocates know how to work with the IRS. Filing 1040ez Our services are free and tailored to meet your needs. Filing 1040ez We have offices in every state, the District of Columbia, and Puerto Rico. Filing 1040ez How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Filing 1040ez How else does TAS help taxpayers? TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing 1040ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Filing 1040ez Low Income Taxpayer Clinics (LITCs). Filing 1040ez Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Filing 1040ez Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing 1040ez Visit www. Filing 1040ez TaxpayerAdvocate. Filing 1040ez irs. Filing 1040ez gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing 1040ez Prev Up Next Home More Online Publications