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Free 1040x tax forms Part Two -   Income The eight chapters in this part discuss many kinds of income. Free 1040x tax forms They explain which income is and is not taxed. Free 1040x tax forms See Part Three for information on gains and losses you report on Form 8949 and Schedule D (Form 1040) and for information on selling your home. Free 1040x tax forms Table of Contents 5. Free 1040x tax forms   Wages, Salaries, and Other EarningsReminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Free 1040x tax forms Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits 6. Free 1040x tax forms   Tip IncomeIntroduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Free 1040x tax forms Reporting Tips to Your EmployerElectronic tip statement. Free 1040x tax forms Final report. Free 1040x tax forms Reporting Tips on Your Tax Return Allocated Tips 7. Free 1040x tax forms   Interest IncomeReminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. Free 1040x tax forms Custodian account for your child. Free 1040x tax forms Penalty for failure to supply SSN. Free 1040x tax forms Reporting backup withholding. Free 1040x tax forms Savings account with parent as trustee. Free 1040x tax forms Interest not reported on Form 1099-INT. Free 1040x tax forms Nominees. Free 1040x tax forms Incorrect amount. Free 1040x tax forms Information reporting requirement. Free 1040x tax forms Taxable InterestInterest subject to penalty for early withdrawal. 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Free 1040x tax forms Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. Free 1040x tax forms Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) 10. Free 1040x tax forms   Retirement Plans, Pensions, and AnnuitiesWhat's New Reminder IntroductionThe General Rule. Free 1040x tax forms Individual retirement arrangements (IRAs). Free 1040x tax forms Civil service retirement benefits. Free 1040x tax forms Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. Free 1040x tax forms How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. Free 1040x tax forms Exclusion not limited to cost. Free 1040x tax forms Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. Free 1040x tax forms Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries 11. Free 1040x tax forms   Social Security and Equivalent Railroad Retirement BenefitsIntroduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits 12. Free 1040x tax forms   Other IncomeIntroduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Free 1040x tax forms Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. 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Free 1040x tax forms 3. Free 1040x tax forms   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. Free 1040x tax forms Traditional IRA mistakenly moved to SIMPLE IRA. Free 1040x tax forms When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). Free 1040x tax forms It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. Free 1040x tax forms Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). Free 1040x tax forms This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. Free 1040x tax forms See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. Free 1040x tax forms If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. Free 1040x tax forms See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. Free 1040x tax forms What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. Free 1040x tax forms See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. Free 1040x tax forms A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. Free 1040x tax forms These contributions are called salary reduction contributions. Free 1040x tax forms All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. Free 1040x tax forms The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. Free 1040x tax forms Contributions are made on behalf of eligible employees. Free 1040x tax forms (See Eligible Employees below. Free 1040x tax forms ) Contributions are also subject to various limits. Free 1040x tax forms (See How Much Can Be Contributed on Your Behalf , later. Free 1040x tax forms ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. Free 1040x tax forms See How Are Contributions Made , later. Free 1040x tax forms You may be able to claim a credit for contributions to your SIMPLE plan. Free 1040x tax forms For more information, see chapter 4. Free 1040x tax forms Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. Free 1040x tax forms Self-employed individual. Free 1040x tax forms   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. 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Free 1040x tax forms Self-employed individual compensation. Free 1040x tax forms   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. Free 1040x tax forms   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. Free 1040x tax forms How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. Free 1040x tax forms They are made on your behalf by your employer. Free 1040x tax forms Your employer must also make either matching contributions or nonelective contributions. Free 1040x tax forms Salary reduction contributions. Free 1040x tax forms   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). Free 1040x tax forms You can choose to cancel the election at any time during the year. Free 1040x tax forms   Salary reduction contributions are also referred to as “elective deferrals. Free 1040x tax forms ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. Free 1040x tax forms Matching contributions. Free 1040x tax forms   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. Free 1040x tax forms See How Much Can Be Contributed on Your Behalf below. Free 1040x tax forms These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. Free 1040x tax forms These contributions are referred to as matching contributions. Free 1040x tax forms   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. Free 1040x tax forms Nonelective contributions. Free 1040x tax forms   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. 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Free 1040x tax forms If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. Free 1040x tax forms You, not your employer, are responsible for monitoring compliance with these limits. Free 1040x tax forms Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. Free 1040x tax forms The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. Free 1040x tax forms $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. Free 1040x tax forms The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. Free 1040x tax forms The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. Free 1040x tax forms Matching employer contributions limit. Free 1040x tax forms   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. Free 1040x tax forms These matching contributions cannot be more than 3% of your compensation for the calendar year. Free 1040x tax forms See Matching contributions less than 3% below. Free 1040x tax forms Example 1. Free 1040x tax forms In 2013, Joshua was a participant in his employer's SIMPLE plan. Free 1040x tax forms His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). Free 1040x tax forms Instead of taking it all in cash, Joshua elected to have 12. Free 1040x tax forms 5% of his weekly pay ($100) contributed to his SIMPLE IRA. Free 1040x tax forms For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. Free 1040x tax forms Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. Free 1040x tax forms Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). Free 1040x tax forms Example 2. Free 1040x tax forms Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. 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Free 1040x tax forms   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. Free 1040x tax forms   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. Free 1040x tax forms If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. Free 1040x tax forms Nonelective employer contributions limit. Free 1040x tax forms   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. Free 1040x tax forms For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. Free 1040x tax forms   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. Free 1040x tax forms Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. Free 1040x tax forms This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. Free 1040x tax forms Example 3. Free 1040x tax forms Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. Free 1040x tax forms Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. Free 1040x tax forms In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). Free 1040x tax forms Traditional IRA mistakenly moved to SIMPLE IRA. Free 1040x tax forms   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. Free 1040x tax forms For more information, see Recharacterizations in chapter 1. Free 1040x tax forms Recharacterizing employer contributions. Free 1040x tax forms   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. Free 1040x tax forms SEPs are discussed in chapter 2 of Publication 560. Free 1040x tax forms SIMPLE plans are discussed in this chapter. Free 1040x tax forms Converting from a SIMPLE IRA. Free 1040x tax forms   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . Free 1040x tax forms    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. Free 1040x tax forms When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. Free 1040x tax forms These rules are discussed in chapter 1. 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Free 1040x tax forms The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. Free 1040x tax forms   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). Free 1040x tax forms Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. Free 1040x tax forms If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. 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