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Free Efile Of State Taxes

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Free Efile Of State Taxes

Free efile of state taxes Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. Free efile of state taxes irs. Free efile of state taxes gov/pub15a. Free efile of state taxes What's New Social security and Medicare tax for 2014. Free efile of state taxes  The social security tax rate is 6. Free efile of state taxes 2% each for the employee and employer, unchanged from 2013. Free efile of state taxes The social security wage base limit is $117,000. Free efile of state taxes The Medicare tax rate is 1. Free efile of state taxes 45% each for the employee and employer, unchanged from 2013. Free efile of state taxes There is no wage base limit for Medicare tax. Free efile of state taxes Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Free efile of state taxes Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Free efile of state taxes Withholding allowance. Free efile of state taxes  The 2014 amount for one withholding allowance on an annual basis is $3,950. Free efile of state taxes Same-sex marriage. Free efile of state taxes  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free efile of state taxes For more information, see Revenue Ruling 2013-17, 2013-38 I. Free efile of state taxes R. Free efile of state taxes B. Free efile of state taxes 201, available at www. Free efile of state taxes irs. Free efile of state taxes gov/irb/2013-38_IRB/ar07. Free efile of state taxes html. Free efile of state taxes Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Free efile of state taxes Notice 2013-61, 2013-44 I. Free efile of state taxes R. Free efile of state taxes B. Free efile of state taxes 432, is available at www. Free efile of state taxes irs. Free efile of state taxes gov/irb/2013-44_IRB/ar10. Free efile of state taxes html. Free efile of state taxes Reminders Additional Medicare Tax withholding. Free efile of state taxes . Free efile of state taxes  In addition to withholding Medicare tax at 1. Free efile of state taxes 45%, you must withhold a 0. Free efile of state taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free efile of state taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free efile of state taxes Additional Medicare Tax is only imposed on the employee. Free efile of state taxes There is no employer share of Additional Medicare Tax. Free efile of state taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free efile of state taxes For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Free efile of state taxes For more information on Additional Medicare Tax, visit IRS. Free efile of state taxes gov and enter “Additional Medicare Tax” in the search box. Free efile of state taxes Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free efile of state taxes  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Free efile of state taxes Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Free efile of state taxes For more information, visit IRS. Free efile of state taxes gov and enter “work opportunity tax credit” in the search box. Free efile of state taxes COBRA premium assistance credit. Free efile of state taxes  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Free efile of state taxes For more information, see COBRA premium assistance credit in Publication 15 (Circular E). Free efile of state taxes Federal tax deposits must be made by electronic funds transfer. Free efile of state taxes  You must use electronic funds transfer to make all federal tax deposits. Free efile of state taxes Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free efile of state taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free efile of state taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free efile of state taxes EFTPS is a free service provided by the Department of Treasury. Free efile of state taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free efile of state taxes For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). Free efile of state taxes To get more information about EFTPS or to enroll in EFTPS, visit www. Free efile of state taxes eftps. Free efile of state taxes gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free efile of state taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free efile of state taxes You must receive written notice from the IRS to file Form 944. Free efile of state taxes  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Free efile of state taxes S. Free efile of state taxes Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Free efile of state taxes You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Free efile of state taxes For more information on requesting to file Form 944, visit IRS. Free efile of state taxes gov and enter “file employment taxes annually” in the search box. Free efile of state taxes Employers can request to file Forms 941 instead of Form 944. Free efile of state taxes  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Free efile of state taxes You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Free efile of state taxes For more information on requesting to file Form 944, visit IRS. Free efile of state taxes gov and enter “file employment taxes annually” in the search box. Free efile of state taxes Aggregate Form 941 filers. Free efile of state taxes  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Free efile of state taxes Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Free efile of state taxes To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. Free efile of state taxes Aggregate Form 940 filers. Free efile of state taxes  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free efile of state taxes Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Free efile of state taxes To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. Free efile of state taxes Electronic filing and payment. Free efile of state taxes  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Free efile of state taxes Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Free efile of state taxes Spend less time and worry about taxes and more time running your business. Free efile of state taxes Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Free efile of state taxes For e-file, visit www. Free efile of state taxes irs. Free efile of state taxes gov/efile for additional information. Free efile of state taxes For EFTPS, visit www. Free efile of state taxes eftps. Free efile of state taxes gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Free efile of state taxes Electronic submission of Forms W-4, W-4P, W-4S and W-4V. Free efile of state taxes  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. Free efile of state taxes Form W-4, Employee's Withholding Allowance Certificate. Free efile of state taxes Form W-4P, Withholding Certificate for Pension or Annuity Payments. Free efile of state taxes Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. Free efile of state taxes Form W-4V, Voluntary Withholding Request. Free efile of state taxes For each form that you establish an electronic submission system for, you must meet each of the following five requirements. Free efile of state taxes The electronic system must ensure that the information received by the payer is the information sent by the payee. Free efile of state taxes The system must document all occasions of user access that result in a submission. Free efile of state taxes In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. Free efile of state taxes The electronic system must provide exactly the same information as the paper form. Free efile of state taxes The electronic submission must be signed with an electronic signature by the payee whose name is on the form. Free efile of state taxes The electronic signature must be the final entry in the submission. Free efile of state taxes Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. Free efile of state taxes The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. Free efile of state taxes For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. Free efile of state taxes The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. Free efile of state taxes You must also meet all recordkeeping requirements that apply to the paper forms. Free efile of state taxes For more information, see: Regulations sections 31. Free efile of state taxes 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). Free efile of state taxes You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. Free efile of state taxes irs. Free efile of state taxes gov/pub/irs-irbs/irb99-04. Free efile of state taxes pdf. Free efile of state taxes Additional employment tax information. Free efile of state taxes  Visit the IRS website at www. Free efile of state taxes irs. Free efile of state taxes gov/businesses and click on the Employment Taxes link under Businesses Topics. Free efile of state taxes Telephone help. Free efile of state taxes  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Free efile of state taxes Help for people with disabilities. Free efile of state taxes  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. Free efile of state taxes You may also use this number for assistance with unresolved tax problems. Free efile of state taxes Furnishing Form W-2 to employees electronically. Free efile of state taxes  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. Free efile of state taxes Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. Free efile of state taxes You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. Free efile of state taxes To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. Free efile of state taxes The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. Free efile of state taxes The employee must be informed of the scope and duration of the consent. Free efile of state taxes The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. Free efile of state taxes The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. Free efile of state taxes The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. Free efile of state taxes The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). Free efile of state taxes The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. Free efile of state taxes The employer must notify the employee of any changes to the employer's contact information. Free efile of state taxes You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. Free efile of state taxes For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. Free efile of state taxes 6051-1(j). Free efile of state taxes Photographs of missing children. Free efile of state taxes  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free efile of state taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free efile of state taxes 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. Free efile of state taxes Introduction This publication supplements Publication 15 (Circular E). Free efile of state taxes It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). Free efile of state taxes This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Free efile of state taxes Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. Free efile of state taxes Ordering publications and forms. Free efile of state taxes   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. Free efile of state taxes Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. Free efile of state taxes   We welcome your comments about this publication and your suggestions for future editions. Free efile of state taxes    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Free efile of state taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free efile of state taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free efile of state taxes   You can also send us comments from www. Free efile of state taxes irs. Free efile of state taxes gov/formspubs. Free efile of state taxes Click on More Information and then click on Comment on Tax Forms and Publications. Free efile of state taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Free efile of state taxes Prev  Up  Next   Home   More Online Publications
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Understanding your CP25 Notice

We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it will explain the changes we made to your return.
  • Check the list of payments we applied to your account to see if we applied all the payments you made.
  • Correct the copy of your tax return that you kept for your records.
  • You don't need to do anything if you agree with the notice.
  • If you disagree with the notice, please contact us at the toll-free number listed on its top right-hand corner (within 60 days of the notice’s date).

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Answers to Common Questions

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I find you misapplied a payment or haven't credited a payment that I made?
Contact us with your information at the toll-free number listed on your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call. Our representative will discuss the issue with you and give you further instructions.

What should I do if I disagree with the changes you made?
Contact us at the toll free number listed on the top right-hand corner of your notice.

How do I adjust my estimated tax payments?
You can adjust your estimated tax payments by completing a Form 1040-ES, Estimated Tax for Individuals. See Publication 505, Tax Withholding and Estimated Tax for more information.

What should I do if I need to make another correction to my tax return?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

The Free Efile Of State Taxes

Free efile of state taxes 1. Free efile of state taxes   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. Free efile of state taxes Deducted. Free efile of state taxes Who Can Participate in a 403(b) Plan?Ministers. Free efile of state taxes Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. Free efile of state taxes Specifically, the chapter answers the following questions. Free efile of state taxes What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. Free efile of state taxes Individual accounts in a 403(b) plan can be any of the following types. Free efile of state taxes An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. Free efile of state taxes Generally, retirement income accounts can invest in either annuities or mutual funds. Free efile of state taxes We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. Free efile of state taxes What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. Free efile of state taxes The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. Free efile of state taxes Allowable contributions to a 403(b) plan are either excluded or deducted from your income. Free efile of state taxes However, if your contributions are made to a Roth contribution program, this benefit does not apply. Free efile of state taxes Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. Free efile of state taxes Note. Free efile of state taxes Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. Free efile of state taxes See chapter 4, Limit on Elective Deferrals , for more information. Free efile of state taxes The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. Free efile of state taxes Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. Free efile of state taxes Otherwise, they are taxed when you withdraw them. Free efile of state taxes The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. Free efile of state taxes See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . Free efile of state taxes Excluded. Free efile of state taxes   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. Free efile of state taxes This means that you do not report the excluded amount on your tax return. Free efile of state taxes Deducted. Free efile of state taxes   If an amount is deducted from your income, it is included with your other wages on your Form W-2. Free efile of state taxes You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. Free efile of state taxes Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. Free efile of state taxes Eligible employees. Free efile of state taxes   The following employees are eligible to participate in a 403(b) plan. Free efile of state taxes Employees of tax-exempt organizations established under section 501(c)(3). Free efile of state taxes These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. Free efile of state taxes Employees of public school systems who are involved in the day-to-day operations of a school. Free efile of state taxes Employees of cooperative hospital service organizations. Free efile of state taxes Civilian faculty and staff of the Uniformed Services University of the Health Sciences. Free efile of state taxes Employees of public school systems organized by Indian tribal governments. Free efile of state taxes Certain ministers (explained next). Free efile of state taxes Ministers. Free efile of state taxes   The following ministers are eligible employees for whom a 403(b) account can be established. Free efile of state taxes Ministers employed by section 501(c)(3) organizations. Free efile of state taxes Self-employed ministers. Free efile of state taxes A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. Free efile of state taxes Ministers (chaplains) who meet both of the following requirements. Free efile of state taxes They are employed by organizations that are not section 501(c)(3) organizations. Free efile of state taxes They function as ministers in their day-to-day professional responsibilities with their employers. Free efile of state taxes   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. Free efile of state taxes Example. Free efile of state taxes A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. Free efile of state taxes Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. Free efile of state taxes Only employers can set up 403(b) accounts. Free efile of state taxes A self-employed minister cannot set up a 403(b) account for his or her benefit. Free efile of state taxes If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. Free efile of state taxes How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. Free efile of state taxes However, some plans will allow you to make after-tax contributions (defined below). Free efile of state taxes The following types of contributions can be made to 403(b) accounts. Free efile of state taxes Elective deferrals . Free efile of state taxes These are contributions made under a salary reduction agreement. Free efile of state taxes This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. Free efile of state taxes Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. Free efile of state taxes If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. Free efile of state taxes Nonelective contributions . Free efile of state taxes These are employer contributions that are not made under a salary reduction agreement. Free efile of state taxes Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. Free efile of state taxes You do not pay income tax on these contributions until you withdraw them from the account. Free efile of state taxes After-tax contributions . Free efile of state taxes These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. Free efile of state taxes A salary payment on which income tax has been withheld is a source of these contributions. Free efile of state taxes If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. Free efile of state taxes A combination of any of the three contribution types listed above. Free efile of state taxes Self-employed minister. Free efile of state taxes   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. Free efile of state taxes Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. Free efile of state taxes Your employer will report contributions on your 2013 Form W-2. Free efile of state taxes Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. Free efile of state taxes If you are a self-employed minister or chaplain, see the discussions next. Free efile of state taxes Self-employed ministers. Free efile of state taxes   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. Free efile of state taxes Deduct your contributions on line 28 of the 2013 Form 1040. Free efile of state taxes Chaplains. Free efile of state taxes   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. Free efile of state taxes    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. Free efile of state taxes   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. Free efile of state taxes Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. Free efile of state taxes How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. Free efile of state taxes If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. Free efile of state taxes Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. Free efile of state taxes Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. Free efile of state taxes Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. Free efile of state taxes Prev  Up  Next   Home   More Online Publications