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Filing A Amended Tax Return Form 1040x

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Filing A Amended Tax Return Form 1040x

Filing a amended tax return form 1040x Publication 516 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Filing a amended tax return form 1040x Tax questions. Filing a amended tax return form 1040x Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 516, such as treaties effective after it was published, go to www. Filing a amended tax return form 1040x irs. Filing a amended tax return form 1040x gov/pub516. Filing a amended tax return form 1040x What's New U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x tax treaties and foreign tax laws. Filing a amended tax return form 1040x  This publication has been expanded to cover U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x tax treaties and compliance with foreign tax laws. Filing a amended tax return form 1040x Reminders Combat zone participants. Filing a amended tax return form 1040x  If you were a civilian who served in a combat zone or qualified hazardous duty area in support of the U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x Armed Forces, you can get certain extensions of deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. Filing a amended tax return form 1040x For details, see Publication 3, Armed Forces' Tax Guide. Filing a amended tax return form 1040x Death due to terrorist or military action. Filing a amended tax return form 1040x  U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x income taxes are forgiven for a U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x Government civilian employee who dies as a result of wounds or injuries incurred while employed by the U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x Government. Filing a amended tax return form 1040x The wounds or injuries must have been caused by terrorist or military action directed against the United States or its allies. Filing a amended tax return form 1040x The taxes are forgiven for the deceased employee's tax years beginning with the year immediately before the year in which the wounds or injury occurred and ending with the year of death. Filing a amended tax return form 1040x If the deceased government employee and the employee's spouse filed a joint return, only the decedent's part of the joint tax liability is forgiven. Filing a amended tax return form 1040x For additional details, see Publication 559, Survivors, Executors, and Administrators. Filing a amended tax return form 1040x Form 8938. Filing a amended tax return form 1040x  If you had foreign financial assets in 2012, you may have to file Form 8938 with your return. Filing a amended tax return form 1040x See Foreign Bank Accounts, later. Filing a amended tax return form 1040x Introduction If you are a U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x citizen working for the U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x Government, including the foreign service, and you are stationed abroad, your income tax filing requirements are generally the same as those for citizens and residents living in the United States. Filing a amended tax return form 1040x You are taxed on your worldwide income, even though you live and work abroad. Filing a amended tax return form 1040x However, you may receive certain allowances and have certain expenses that you generally do not have while living in the United States. Filing a amended tax return form 1040x This publication explains: Many of the allowances, reimbursements, and property sales you are likely to have, and whether you must report them as income on your tax return, and Many of the expenses you are likely to have, such as moving expenses and foreign taxes, and whether you can deduct them on your tax return. Filing a amended tax return form 1040x U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x possessions. Filing a amended tax return form 1040x   This publication does not cover the rules that apply if you are stationed in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands, or Puerto Rico. Filing a amended tax return form 1040x That information is in Publication 570, Tax Guide for Individuals With Income From U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x Possessions. Filing a amended tax return form 1040x Comments and suggestions. Filing a amended tax return form 1040x   We welcome your comments about this publication and your suggestions for future editions. Filing a amended tax return form 1040x   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Filing a amended tax return form 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing a amended tax return form 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing a amended tax return form 1040x   You can email us at taxforms@irs. Filing a amended tax return form 1040x gov. Filing a amended tax return form 1040x Please put “Publications Comment” on the subject line. Filing a amended tax return form 1040x You can also send us comments from www. Filing a amended tax return form 1040x irs. Filing a amended tax return form 1040x gov/formspubs/. Filing a amended tax return form 1040x Select “Comment on Tax Forms and Publications” under “Information about. Filing a amended tax return form 1040x ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing a amended tax return form 1040x Ordering forms and publications. Filing a amended tax return form 1040x   Visit www. Filing a amended tax return form 1040x irs. Filing a amended tax return form 1040x gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Filing a amended tax return form 1040x Internal Revenue Service 1201 N. Filing a amended tax return form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing a amended tax return form 1040x   If you have a tax question, check the information available on IRS. Filing a amended tax return form 1040x gov or call 1-800-829-1040. Filing a amended tax return form 1040x We cannot answer tax questions sent to either of the above addresses. Filing a amended tax return form 1040x Useful Items - You may want to see: Publication 54 Tax Guide for U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 514 Foreign Tax Credit for Individuals 519 U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 1116 Foreign Tax Credit 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. Filing a amended tax return form 1040x S. Filing a amended tax return form 1040x Individual Income Tax Return 8938 Statement of Specified Foreign Financial Assets TD F 90-22. Filing a amended tax return form 1040x 1 Report of Foreign Bank and Financial Accounts See How To Get Tax Help near the end of this publication, for information about getting these publications and forms. Filing a amended tax return form 1040x Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Arkansas

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Fayetteville  655 E. Millsap Rd.
Fayetteville, AR 72703 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(479) 442-3948 
Ft. Smith  4905 Old
Greenwood Rd.
Ft. Smith, AR 72903 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 
 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(479) 649-8602 
Jonesboro  615 S. Main St.
Jonesboro, AR 72401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(870) 802-0219 
Little Rock  700 W. Capitol
Little Rock, AR 72201 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(501) 324-5111 


* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (501) 396-5978 in Little Rock, or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
700 W. Capitol Avenue, Stop 1040
Little Rock, AR 72201

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Filing A Amended Tax Return Form 1040x

Filing a amended tax return form 1040x Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. Filing a amended tax return form 1040x SIMPLE plans. Filing a amended tax return form 1040x Qualified plans. Filing a amended tax return form 1040x Ordering forms and publications. Filing a amended tax return form 1040x Tax questions. Filing a amended tax return form 1040x Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. Filing a amended tax return form 1040x irs. Filing a amended tax return form 1040x gov/pub560. Filing a amended tax return form 1040x What's New Compensation limit increased for 2013 and 2014. Filing a amended tax return form 1040x  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. Filing a amended tax return form 1040x This limit increases to $260,000 for 2014. Filing a amended tax return form 1040x Elective deferral limit for 2013 and 2014. Filing a amended tax return form 1040x  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. Filing a amended tax return form 1040x These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. Filing a amended tax return form 1040x Defined contribution limit increased for 2013 and 2014. Filing a amended tax return form 1040x  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. Filing a amended tax return form 1040x This limit increases to $52,000 for 2014. Filing a amended tax return form 1040x SIMPLE plan salary reduction contribution limit for 2013 and 2014. Filing a amended tax return form 1040x  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. Filing a amended tax return form 1040x Catch-up contribution limit remains unchanged for 2013 and 2014. Filing a amended tax return form 1040x  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. Filing a amended tax return form 1040x The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. Filing a amended tax return form 1040x The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. Filing a amended tax return form 1040x The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. Filing a amended tax return form 1040x The catch-up contribution limit. Filing a amended tax return form 1040x The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Filing a amended tax return form 1040x See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. Filing a amended tax return form 1040x All section references are to the Internal Revenue Code, unless otherwise stated. Filing a amended tax return form 1040x Reminders In-plan Roth rollovers. Filing a amended tax return form 1040x  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. Filing a amended tax return form 1040x An in-plan Roth rollover is not treated as a distribution for most purposes. Filing a amended tax return form 1040x Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. Filing a amended tax return form 1040x For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. Filing a amended tax return form 1040x R. Filing a amended tax return form 1040x B. Filing a amended tax return form 1040x 872, available at  www. Filing a amended tax return form 1040x irs. Filing a amended tax return form 1040x gov/irb/2010-51_IRB/ar11. Filing a amended tax return form 1040x html. Filing a amended tax return form 1040x In-plan Roth rollovers expanded. Filing a amended tax return form 1040x  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. Filing a amended tax return form 1040x Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. Filing a amended tax return form 1040x For more information, see Notice 2013-74, 2013-52 I. Filing a amended tax return form 1040x R. Filing a amended tax return form 1040x B. Filing a amended tax return form 1040x 819, available at www. Filing a amended tax return form 1040x irs. Filing a amended tax return form 1040x gov/irb/2013-52_IRB/ar11. Filing a amended tax return form 1040x html. Filing a amended tax return form 1040x Credit for startup costs. Filing a amended tax return form 1040x  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. Filing a amended tax return form 1040x The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. Filing a amended tax return form 1040x You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. Filing a amended tax return form 1040x You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. Filing a amended tax return form 1040x At least one participant must be a non-highly compensated employee. Filing a amended tax return form 1040x The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. Filing a amended tax return form 1040x You. Filing a amended tax return form 1040x A member of a controlled group that includes you. Filing a amended tax return form 1040x A predecessor of (1) or (2). Filing a amended tax return form 1040x The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. Filing a amended tax return form 1040x However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. Filing a amended tax return form 1040x You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. Filing a amended tax return form 1040x To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. Filing a amended tax return form 1040x Retirement savings contributions credit. Filing a amended tax return form 1040x  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. Filing a amended tax return form 1040x The maximum contribution eligible for the credit is $2,000. Filing a amended tax return form 1040x To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. Filing a amended tax return form 1040x For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). Filing a amended tax return form 1040x Photographs of missing children. Filing a amended tax return form 1040x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing a amended tax return form 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing a amended tax return form 1040x 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. Filing a amended tax return form 1040x Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. Filing a amended tax return form 1040x In this publication, “you” refers to the employer. Filing a amended tax return form 1040x See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. Filing a amended tax return form 1040x This publication covers the following types of retirement plans. Filing a amended tax return form 1040x SEP (simplified employee pension) plans. Filing a amended tax return form 1040x SIMPLE (savings incentive match plan for employees) plans. Filing a amended tax return form 1040x Qualified plans (also called H. Filing a amended tax return form 1040x R. Filing a amended tax return form 1040x 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Filing a amended tax return form 1040x SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. Filing a amended tax return form 1040x You can deduct contributions you make to the plan for your employees. Filing a amended tax return form 1040x If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. Filing a amended tax return form 1040x You can also deduct trustees' fees if contributions to the plan do not cover them. Filing a amended tax return form 1040x Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Filing a amended tax return form 1040x Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. Filing a amended tax return form 1040x These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. Filing a amended tax return form 1040x What this publication covers. Filing a amended tax return form 1040x   This publication contains the information you need to understand the following topics. Filing a amended tax return form 1040x What type of plan to set up. Filing a amended tax return form 1040x How to set up a plan. Filing a amended tax return form 1040x How much you can contribute to a plan. Filing a amended tax return form 1040x How much of your contribution is deductible. Filing a amended tax return form 1040x How to treat certain distributions. Filing a amended tax return form 1040x How to report information about the plan to the IRS and your employees. Filing a amended tax return form 1040x Basic features of SEP, SIMPLE, and qualified plans. Filing a amended tax return form 1040x The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. Filing a amended tax return form 1040x SEP plans. Filing a amended tax return form 1040x   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. Filing a amended tax return form 1040x Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. Filing a amended tax return form 1040x SIMPLE plans. Filing a amended tax return form 1040x   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. Filing a amended tax return form 1040x Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. Filing a amended tax return form 1040x In addition, you will contribute matching or nonelective contributions. Filing a amended tax return form 1040x The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. Filing a amended tax return form 1040x Qualified plans. Filing a amended tax return form 1040x   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. Filing a amended tax return form 1040x However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. Filing a amended tax return form 1040x Table 1. Filing a amended tax return form 1040x Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). Filing a amended tax return form 1040x Smaller of $51,000 or 25%1 of participant's compensation. Filing a amended tax return form 1040x 2 25%1 of all participants' compensation. Filing a amended tax return form 1040x 2 Any time up to the due date of employer's return (including extensions). Filing a amended tax return form 1040x SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. Filing a amended tax return form 1040x 4  Matching or nonelective contributions: Due date of employer's return (including extensions). Filing a amended tax return form 1040x Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. Filing a amended tax return form 1040x   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. Filing a amended tax return form 1040x 2 Same as maximum contribution. Filing a amended tax return form 1040x Any time between 1/1 and 10/1 of the calendar year. Filing a amended tax return form 1040x   For a new employer coming into existence after 10/1, as soon as administratively feasible. Filing a amended tax return form 1040x Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). Filing a amended tax return form 1040x 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). Filing a amended tax return form 1040x  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. Filing a amended tax return form 1040x   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. Filing a amended tax return form 1040x 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. Filing a amended tax return form 1040x 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. Filing a amended tax return form 1040x   By the end of the tax year. Filing a amended tax return form 1040x Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. Filing a amended tax return form 1040x See Minimum Funding Requirement in chapter 4. Filing a amended tax return form 1040x Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. Filing a amended tax return form 1040x Based on actuarial assumptions and computations. Filing a amended tax return form 1040x By the end of the tax year. Filing a amended tax return form 1040x 1Net earnings from self-employment must take the contribution into account. Filing a amended tax return form 1040x See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . Filing a amended tax return form 1040x  2Compensation is generally limited to $255,000 in 2013. Filing a amended tax return form 1040x  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. Filing a amended tax return form 1040x  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. Filing a amended tax return form 1040x What this publication does not cover. Filing a amended tax return form 1040x   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. Filing a amended tax return form 1040x You may also need professional help and guidance. Filing a amended tax return form 1040x   Also, this publication does not cover all the rules that may be of interest to employees. Filing a amended tax return form 1040x For example, it does not cover the following topics. Filing a amended tax return form 1040x The comprehensive IRA rules an employee needs to know. Filing a amended tax return form 1040x These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). Filing a amended tax return form 1040x The comprehensive rules that apply to distributions from retirement plans. Filing a amended tax return form 1040x These rules are covered in Publication 575, Pension and Annuity Income. Filing a amended tax return form 1040x The comprehensive rules that apply to section 403(b) plans. Filing a amended tax return form 1040x These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Filing a amended tax return form 1040x Comments and suggestions. Filing a amended tax return form 1040x   We welcome your comments about this publication and your suggestions for future editions. Filing a amended tax return form 1040x   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing a amended tax return form 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing a amended tax return form 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing a amended tax return form 1040x   You can send your comments from www. Filing a amended tax return form 1040x irs. Filing a amended tax return form 1040x gov/formspubs. Filing a amended tax return form 1040x Click on “More Information” and then on “Give us feedback. Filing a amended tax return form 1040x ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 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