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Forms 1040 EsForms 1040 es Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. Forms 1040 es SIMPLE plans. Forms 1040 es Qualified plans. Forms 1040 es Ordering forms and publications. Forms 1040 es Tax questions. Forms 1040 es Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. Forms 1040 es irs. Forms 1040 es gov/pub560. Forms 1040 es What's New Compensation limit increased for 2013 and 2014. Forms 1040 es For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. Forms 1040 es This limit increases to $260,000 for 2014. Forms 1040 es Elective deferral limit for 2013 and 2014. Forms 1040 es The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. Forms 1040 es These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. Forms 1040 es Defined contribution limit increased for 2013 and 2014. Forms 1040 es The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. Forms 1040 es This limit increases to $52,000 for 2014. Forms 1040 es SIMPLE plan salary reduction contribution limit for 2013 and 2014. Forms 1040 es The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. Forms 1040 es Catch-up contribution limit remains unchanged for 2013 and 2014. Forms 1040 es 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. Forms 1040 es The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. Forms 1040 es The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. Forms 1040 es The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. Forms 1040 es The catch-up contribution limit. Forms 1040 es The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Forms 1040 es See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. Forms 1040 es All section references are to the Internal Revenue Code, unless otherwise stated. Forms 1040 es Reminders In-plan Roth rollovers. Forms 1040 es 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. Forms 1040 es An in-plan Roth rollover is not treated as a distribution for most purposes. Forms 1040 es Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. Forms 1040 es For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. Forms 1040 es R. Forms 1040 es B. Forms 1040 es 872, available at www. Forms 1040 es irs. Forms 1040 es gov/irb/2010-51_IRB/ar11. Forms 1040 es html. Forms 1040 es In-plan Roth rollovers expanded. Forms 1040 es 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. Forms 1040 es Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. Forms 1040 es For more information, see Notice 2013-74, 2013-52 I. Forms 1040 es R. Forms 1040 es B. Forms 1040 es 819, available at www. Forms 1040 es irs. Forms 1040 es gov/irb/2013-52_IRB/ar11. Forms 1040 es html. Forms 1040 es Credit for startup costs. Forms 1040 es 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. Forms 1040 es 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. Forms 1040 es You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. Forms 1040 es You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. Forms 1040 es At least one participant must be a non-highly compensated employee. Forms 1040 es 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. Forms 1040 es You. Forms 1040 es A member of a controlled group that includes you. Forms 1040 es A predecessor of (1) or (2). Forms 1040 es 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. Forms 1040 es 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. Forms 1040 es 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. Forms 1040 es To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. Forms 1040 es Retirement savings contributions credit. Forms 1040 es Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. Forms 1040 es The maximum contribution eligible for the credit is $2,000. Forms 1040 es To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. Forms 1040 es 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). Forms 1040 es Photographs of missing children. Forms 1040 es The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Forms 1040 es Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Forms 1040 es 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. Forms 1040 es Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. Forms 1040 es In this publication, “you” refers to the employer. Forms 1040 es See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. Forms 1040 es This publication covers the following types of retirement plans. Forms 1040 es SEP (simplified employee pension) plans. Forms 1040 es SIMPLE (savings incentive match plan for employees) plans. Forms 1040 es Qualified plans (also called H. Forms 1040 es R. Forms 1040 es 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Forms 1040 es SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. Forms 1040 es You can deduct contributions you make to the plan for your employees. Forms 1040 es If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. Forms 1040 es You can also deduct trustees' fees if contributions to the plan do not cover them. Forms 1040 es Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Forms 1040 es 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. Forms 1040 es 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. Forms 1040 es What this publication covers. Forms 1040 es This publication contains the information you need to understand the following topics. Forms 1040 es What type of plan to set up. Forms 1040 es How to set up a plan. Forms 1040 es How much you can contribute to a plan. Forms 1040 es How much of your contribution is deductible. Forms 1040 es How to treat certain distributions. Forms 1040 es How to report information about the plan to the IRS and your employees. Forms 1040 es Basic features of SEP, SIMPLE, and qualified plans. Forms 1040 es The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. Forms 1040 es SEP plans. Forms 1040 es SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. Forms 1040 es 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. Forms 1040 es SIMPLE plans. Forms 1040 es 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. Forms 1040 es Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. Forms 1040 es In addition, you will contribute matching or nonelective contributions. Forms 1040 es The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. Forms 1040 es Qualified plans. Forms 1040 es The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. Forms 1040 es However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. Forms 1040 es Table 1. Forms 1040 es 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). Forms 1040 es Smaller of $51,000 or 25%1 of participant's compensation. Forms 1040 es 2 25%1 of all participants' compensation. Forms 1040 es 2 Any time up to the due date of employer's return (including extensions). Forms 1040 es 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. Forms 1040 es 4 Matching or nonelective contributions: Due date of employer's return (including extensions). Forms 1040 es Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. Forms 1040 es Employer contribution: Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. Forms 1040 es 2 Same as maximum contribution. Forms 1040 es Any time between 1/1 and 10/1 of the calendar year. Forms 1040 es For a new employer coming into existence after 10/1, as soon as administratively feasible. Forms 1040 es Qualified Plan: Defined Contribution Plan Elective deferral: Due date of employer's return (including extensions). Forms 1040 es 4 Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). Forms 1040 es Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. Forms 1040 es Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. Forms 1040 es 2 Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. Forms 1040 es 2 25%1 of all participants' compensation2, plus amount of elective deferrals made. Forms 1040 es By the end of the tax year. Forms 1040 es Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. Forms 1040 es See Minimum Funding Requirement in chapter 4. Forms 1040 es 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. Forms 1040 es Based on actuarial assumptions and computations. Forms 1040 es By the end of the tax year. Forms 1040 es 1Net earnings from self-employment must take the contribution into account. Forms 1040 es See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . Forms 1040 es 2Compensation is generally limited to $255,000 in 2013. Forms 1040 es 3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. Forms 1040 es 4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. Forms 1040 es What this publication does not cover. Forms 1040 es 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. Forms 1040 es You may also need professional help and guidance. Forms 1040 es Also, this publication does not cover all the rules that may be of interest to employees. Forms 1040 es For example, it does not cover the following topics. Forms 1040 es The comprehensive IRA rules an employee needs to know. Forms 1040 es These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). Forms 1040 es The comprehensive rules that apply to distributions from retirement plans. Forms 1040 es These rules are covered in Publication 575, Pension and Annuity Income. Forms 1040 es The comprehensive rules that apply to section 403(b) plans. Forms 1040 es These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Forms 1040 es Comments and suggestions. Forms 1040 es We welcome your comments about this publication and your suggestions for future editions. Forms 1040 es You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Forms 1040 es NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Forms 1040 es Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Forms 1040 es You can send your comments from www. Forms 1040 es irs. Forms 1040 es gov/formspubs. Forms 1040 es Click on “More Information” and then on “Give us feedback. Forms 1040 es ” 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. Forms 1040 es Ordering forms and publications. Forms 1040 es Visit www. Forms 1040 es irs. Forms 1040 es gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Forms 1040 es Internal Revenue Service 1201 N. Forms 1040 es Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Forms 1040 es If you have a tax question, check the information available on IRS. Forms 1040 es gov or call 1-800-829-1040. Forms 1040 es We cannot answer tax questions sent to either of the above addresses. Forms 1040 es Note. Forms 1040 es Forms filed electronically with the Department of Labor are not available on the IRS website. Forms 1040 es Instead, see www. Forms 1040 es efast. Forms 1040 es dol. Forms 1040 es gov. Forms 1040 es Prev Up Next Home More Online Publications
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Important: If you choose to set your browser to reject cookies from every website you visit, this may adversely affect the functionality of non-government websites you visit.
Changing Cookies Settings in Popular Desktop Browsers
Firefox Version 3.5 or Later
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Disabling cookies in popular mobile browsers
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Opera Mini on a Blackberry device
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Disabling Google Demographic and Interest Reports
Many sites also use Google Demographic and Interest reports to gather anonymous summary demographic information about website visitors such as gender, age range, and areas of interest for adults over the age of 18. You can prevent your data from being collected and used by Google Analytics by installing the Google Analytics opt-out browser add-on".
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USA.gov is providing a central place to provide instructions for "opting-out" from one of the most common forms of web measurement and customization technologies, through disabling cookies on your web browser. We also provide instructions on opting out of Google Analytics.