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Filing Tax Extension 2011

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Filing Tax Extension 2011

Filing tax extension 2011 Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Filing tax extension 2011 20% withholding, Other withholding rules. Filing tax extension 2011 5-year rule, 5-year rule. Filing tax extension 2011 , Death before required beginning date. Filing tax extension 2011 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. Filing tax extension 2011 Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). Filing tax extension 2011 , Modified AGI. Filing tax extension 2011 (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Filing tax extension 2011 Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Filing tax extension 2011 Required minimum distributions, Distributions after the required beginning date. Filing tax extension 2011 Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Filing tax extension 2011 Annuity contracts, Annuity or endowment contracts. Filing tax extension 2011 Borrowing on, Borrowing on an annuity contract. Filing tax extension 2011 Distribution from insurance company, Annuity distributions from an insurance company. Filing tax extension 2011 Distribution from IRA account, Distribution of an annuity contract from your IRA account. Filing tax extension 2011 Early distributions, Annuity. Filing tax extension 2011 Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Filing tax extension 2011 Roth IRAs, Basis of distributed property. Filing tax extension 2011 Traditional IRAs, Cost basis. Filing tax extension 2011 Beginning date, required, Distributions after the required beginning date. Filing tax extension 2011 Beneficiaries, IRA Beneficiaries, Death before required beginning date. Filing tax extension 2011 Change of, Change of beneficiary. Filing tax extension 2011 Death of beneficiary, Death of a beneficiary. Filing tax extension 2011 Early distributions to, Beneficiary. Filing tax extension 2011 Individual as, Beneficiary an individual. Filing tax extension 2011 More than one, More than one beneficiary. Filing tax extension 2011 , Multiple individual beneficiaries. Filing tax extension 2011 Not an individual, Beneficiary not an individual. Filing tax extension 2011 Roth IRAs, Distributions to beneficiaries. Filing tax extension 2011 Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Filing tax extension 2011 Bond purchase plans Rollovers from, Rollover from bond purchase plan. Filing tax extension 2011 Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Filing tax extension 2011 , Brokers' commissions. Filing tax extension 2011 C Change in marital status, Change in marital status. Filing tax extension 2011 Change of beneficiary, Change of beneficiary. Filing tax extension 2011 Charitable distributions, qualified, Qualified charitable distributions. Filing tax extension 2011 Collectibles, Investment in Collectibles, Collectibles. Filing tax extension 2011 Community property, Community property laws. Filing tax extension 2011 Compensation Alimony, Alimony and separate maintenance. Filing tax extension 2011 Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Filing tax extension 2011 Self-employment, Self-employment loss. Filing tax extension 2011 Wages, salaries, etc. Filing tax extension 2011 , Wages, salaries, etc. Filing tax extension 2011 Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Filing tax extension 2011 Contribution limits More than one IRA, More than one IRA. Filing tax extension 2011 Contributions Designating the year, Designating year for which contribution is made. Filing tax extension 2011 Distributions in same year as, Both contributions for 2013 and distributions in 2013. Filing tax extension 2011 Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Filing tax extension 2011 Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Filing tax extension 2011 Qualified reservist repayments, Qualified reservist repayments. Filing tax extension 2011 Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Filing tax extension 2011 Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Filing tax extension 2011 SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. Filing tax extension 2011 To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Filing tax extension 2011 D Death of beneficiary, Death of a beneficiary. Filing tax extension 2011 Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. Filing tax extension 2011 Defined contribution plans, Defined contribution plan. Filing tax extension 2011 Disabilities, persons with Early distributions to, Disabled. Filing tax extension 2011 Distributions After required beginning date, Distributions after the required beginning date. Filing tax extension 2011 Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Filing tax extension 2011 Delivered outside U. Filing tax extension 2011 S. Filing tax extension 2011 , IRA distributions delivered outside the United States. Filing tax extension 2011 Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Filing tax extension 2011 From individual retirement annuities, Distributions from individual retirement annuities. Filing tax extension 2011 Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Filing tax extension 2011 Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Filing tax extension 2011 Qualified HSA funding, One-time qualified HSA funding distribution. Filing tax extension 2011 Qualified reservist, Qualified reservist distributions. Filing tax extension 2011 Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. Filing tax extension 2011 SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Filing tax extension 2011 Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Filing tax extension 2011 (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Filing tax extension 2011 Disability exception, Disabled. Filing tax extension 2011 First-time homebuyers, exception, First home. Filing tax extension 2011 Higher education expenses, exception, Higher education expenses. Filing tax extension 2011 Medical insurance, exception, Medical insurance. Filing tax extension 2011 Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. Filing tax extension 2011 Education expenses, Higher education expenses. Filing tax extension 2011 Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Filing tax extension 2011 Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. Filing tax extension 2011 Defined contribution plans, Defined contribution plan. Filing tax extension 2011 Effect of modified AGI on deduction (Table 1-2), Table 1-2. Filing tax extension 2011 Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. Filing tax extension 2011 Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Filing tax extension 2011 Deduction for inherited IRAs, Federal estate tax deduction. Filing tax extension 2011 Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Filing tax extension 2011 Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Filing tax extension 2011 Deducted in earlier year, Excess contribution deducted in an earlier year. Filing tax extension 2011 Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Filing tax extension 2011 Recharacterizing, Recharacterizing excess contributions. Filing tax extension 2011 Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. Filing tax extension 2011 Federal judges, Federal judges. Filing tax extension 2011 Fiduciaries Prohibited transactions, Fiduciary. Filing tax extension 2011 Filing before IRA contribution is made, Filing before a contribution is made. Filing tax extension 2011 Filing status, Filing Status Deduction phaseout and, Filing status. Filing tax extension 2011 Firefighters, volunteer, Volunteer firefighters. Filing tax extension 2011 First-time homebuyers, First home. Filing tax extension 2011 Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Filing tax extension 2011 , Form 1040NR. Filing tax extension 2011 Form 1040A Modified AGI calculation from, Form 1040A. Filing tax extension 2011 Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Filing tax extension 2011 Letter codes used on, Letter codes. Filing tax extension 2011 Number codes used on, Number codes. Filing tax extension 2011 Withdrawal of excess contribution, Form 1099-R. Filing tax extension 2011 Form 5329, Additional 10% tax, Reporting the tax. Filing tax extension 2011 , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Filing tax extension 2011 Form 8606, Form 8606. Filing tax extension 2011 , Form 8606. Filing tax extension 2011 , Reporting your nontaxable distribution on Form 8606. Filing tax extension 2011 , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Filing tax extension 2011 Form 8880, How to figure and report the credit. Filing tax extension 2011 Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Filing tax extension 2011 Frozen deposits, Frozen deposit. Filing tax extension 2011 Full-time student Retirement savings contributions credit, Full-time student. Filing tax extension 2011 H Help (see Tax help) Higher education expenses, Higher education expenses. Filing tax extension 2011 How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Filing tax extension 2011 HSA funding distributions, qualified, One-time qualified HSA funding distribution. Filing tax extension 2011 I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Filing tax extension 2011 Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Filing tax extension 2011 Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. Filing tax extension 2011 Inherited IRAs, What if You Inherit an IRA?, More information. Filing tax extension 2011 Rollovers, Inherited IRAs. Filing tax extension 2011 Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Filing tax extension 2011 Exception, Exception. Filing tax extension 2011 K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Filing tax extension 2011 Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Filing tax extension 2011 L Last-in first-out rule, Last-in first-out rule. Filing tax extension 2011 Life expectancy, Life expectancy. Filing tax extension 2011 Life insurance, Life insurance contract. Filing tax extension 2011 Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Filing tax extension 2011 Matching contributions (SIMPLE), Matching contributions. Filing tax extension 2011 Medical expenses, unreimbursed, Unreimbursed medical expenses. Filing tax extension 2011 Medical insurance, Medical insurance. Filing tax extension 2011 Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Filing tax extension 2011 Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Filing tax extension 2011 Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Filing tax extension 2011 Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Filing tax extension 2011 Effect on contribution amount (Table 2-1), Table 2-1. Filing tax extension 2011 Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Filing tax extension 2011 More than one IRA, More than one IRA. Filing tax extension 2011 Recharacterization, More than one IRA. Filing tax extension 2011 Required minimum distribution, More than one IRA. Filing tax extension 2011 N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Filing tax extension 2011 Failure to report, Failure to report nondeductible contributions. Filing tax extension 2011 Overstatement penalty, Penalty for overstatement. Filing tax extension 2011 Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Filing tax extension 2011 Rollovers, Rollover notice. Filing tax extension 2011 P Partial rollovers, Partial rollovers. Filing tax extension 2011 , Partial rollover. Filing tax extension 2011 Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Filing tax extension 2011 Early distributions, Early Distributions, Nondeductible contributions. Filing tax extension 2011 Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Filing tax extension 2011 Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Filing tax extension 2011 Failure to file Form 8606, Penalty for failure to file Form 8606. Filing tax extension 2011 Overstatement of nondeductible contributions, Penalty for overstatement. Filing tax extension 2011 Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Filing tax extension 2011 Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. Filing tax extension 2011 Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Filing tax extension 2011 Taxes on, Taxes on prohibited transactions. Filing tax extension 2011 Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Filing tax extension 2011 Qualified domestic relations orders (QDROs), Qualified domestic relations order. Filing tax extension 2011 Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Filing tax extension 2011 Receivership distributions, Receivership distributions. Filing tax extension 2011 Recharacterization, Recharacterizations, More than one IRA. Filing tax extension 2011 Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Filing tax extension 2011 Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. Filing tax extension 2011 Timing of, Timing. Filing tax extension 2011 Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. Filing tax extension 2011 Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Filing tax extension 2011 From IRAs, Reporting rollovers from IRAs. Filing tax extension 2011 Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Filing tax extension 2011 Required beginning date, Distributions after the required beginning date. Filing tax extension 2011 Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Filing tax extension 2011 Distribution period, Distribution period. Filing tax extension 2011 During lifetime, Distributions during your lifetime. Filing tax extension 2011 Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. Filing tax extension 2011 Installments allowed, Installments allowed. Filing tax extension 2011 More than one IRA, More than one IRA. Filing tax extension 2011 Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Filing tax extension 2011 Reservists, Reservists. Filing tax extension 2011 Qualified reservist distribution, Qualified reservist distributions. Filing tax extension 2011 Qualified reservist repayments, Qualified reservist repayments. Filing tax extension 2011 Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Filing tax extension 2011 Rollovers, Rollovers, Reporting rollovers from employer plans. Filing tax extension 2011 Airline payments, Rollover of Airline Payments Amount, Amount. Filing tax extension 2011 Choosing an option (Table 1-5), Table 1-5. Filing tax extension 2011 Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Filing tax extension 2011 Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Filing tax extension 2011 Direct rollover option, Direct rollover option. Filing tax extension 2011 Extension of period, Extension of rollover period. Filing tax extension 2011 From bond purchase plan, Rollover from bond purchase plan. Filing tax extension 2011 From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. Filing tax extension 2011 From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. Filing tax extension 2011 Inherited IRAs, Inherited IRAs. Filing tax extension 2011 Nonspouse beneficiary, Rollover by nonspouse beneficiary. Filing tax extension 2011 Notice, Rollover notice. Filing tax extension 2011 Partial, Partial rollovers. Filing tax extension 2011 , Partial rollover. Filing tax extension 2011 SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. Filing tax extension 2011 Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Filing tax extension 2011 To traditional IRA, Kinds of rollovers to a traditional IRA. Filing tax extension 2011 Waiting period between, Waiting period between rollovers. Filing tax extension 2011 , No waiting period between rollovers. Filing tax extension 2011 Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. Filing tax extension 2011 Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Filing tax extension 2011 Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Filing tax extension 2011 Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Filing tax extension 2011 , Recharacterizing to a SEP IRA or SIMPLE IRA. Filing tax extension 2011 , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. Filing tax extension 2011 Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Filing tax extension 2011 Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. Filing tax extension 2011 Income of, Self-employment income. Filing tax extension 2011 SIMPLE plans, Self-employed individual. Filing tax extension 2011 SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Filing tax extension 2011 Separated taxpayers Filing status of, Lived apart from spouse. Filing tax extension 2011 Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. Filing tax extension 2011 SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Filing tax extension 2011 Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Filing tax extension 2011 Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Filing tax extension 2011 Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Filing tax extension 2011 Self-employed persons, Self-employed individual. Filing tax extension 2011 SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Filing tax extension 2011 , Traditional IRA mistakenly moved to SIMPLE IRA. Filing tax extension 2011 Two-year rule, Two-year rule. Filing tax extension 2011 Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. Filing tax extension 2011 Retirement savings contributions credit, Full-time student. Filing tax extension 2011 Surviving spouse, Surviving spouse. Filing tax extension 2011 , Surviving spouse. Filing tax extension 2011 Rollovers by, Distributions received by a surviving spouse. Filing tax extension 2011 T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Filing tax extension 2011 Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Filing tax extension 2011 Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Filing tax extension 2011 Effect of Modified AGI on Roth IRA Contribution Rollover vs. Filing tax extension 2011 direct payment to taxpayer (Table 1-5), Table 1-5. Filing tax extension 2011 Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Filing tax extension 2011 Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Filing tax extension 2011 Tax help, How To Get Tax Help Tax year, Tax year. Filing tax extension 2011 Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Filing tax extension 2011 Traditional IRAs, Traditional IRAs, Form 5329 not required. Filing tax extension 2011 Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. Filing tax extension 2011 To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Filing tax extension 2011 Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Filing tax extension 2011 Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. Filing tax extension 2011 Loss of IRA status, Loss of IRA status. Filing tax extension 2011 Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Filing tax extension 2011 , Traditional IRA mistakenly moved to SIMPLE IRA. Filing tax extension 2011 Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. Filing tax extension 2011 Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. Filing tax extension 2011 , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Filing tax extension 2011 Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Filing tax extension 2011 Trustees' fees, Trustees' fees. Filing tax extension 2011 , Trustees' fees. Filing tax extension 2011 Trusts As beneficiary, Trust as beneficiary. Filing tax extension 2011 TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Filing tax extension 2011 U Unreimbursed medical expenses, Unreimbursed medical expenses. Filing tax extension 2011 V Volunteer firefighters, Volunteer firefighters. Filing tax extension 2011 W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. Filing tax extension 2011 Direct rollover option, Withholding. Filing tax extension 2011 Eligible rollover distribution paid to taxpayer, Withholding requirement. Filing tax extension 2011 Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Filing tax extension 2011 Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Filing tax extension 2011 Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Filing tax extension 2011 Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications
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The Filing Tax Extension 2011

Filing tax extension 2011 1. Filing tax extension 2011   Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). Filing tax extension 2011 These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). Filing tax extension 2011 In addition, the following are subject to the tax on unrelated business income. Filing tax extension 2011 Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). Filing tax extension 2011 State and municipal colleges and universities. Filing tax extension 2011 Qualified state tuition programs. Filing tax extension 2011 Medical savings accounts (MSAs) described in section 220(d). Filing tax extension 2011 Coverdell savings accounts described in section 530. Filing tax extension 2011 U. Filing tax extension 2011 S. Filing tax extension 2011 instrumentalities. Filing tax extension 2011   A corporation that is a U. Filing tax extension 2011 S. Filing tax extension 2011 instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. Filing tax extension 2011 Colleges and universities. Filing tax extension 2011   Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. Filing tax extension 2011 As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). Filing tax extension 2011   The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. Filing tax extension 2011 It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. Filing tax extension 2011 If the business activity is unrelated, the income in both instances will be subject to the tax. Filing tax extension 2011 If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. Filing tax extension 2011 Title-holding corporations. Filing tax extension 2011   When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. Filing tax extension 2011   Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. Filing tax extension 2011 However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. Filing tax extension 2011 Example. Filing tax extension 2011 X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. Filing tax extension 2011 During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. Filing tax extension 2011 X also receives $100,000 from source N, which is not related to A's exempt function. Filing tax extension 2011 X and A file a consolidated return for the tax year. Filing tax extension 2011 X has unrelated business income of $100,000. Filing tax extension 2011 Prev  Up  Next   Home   More Online Publications