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How To Amend A 2010 Tax Return

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How To Amend A 2010 Tax Return

How to amend a 2010 tax return Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. How to amend a 2010 tax return General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. How to amend a 2010 tax return S. How to amend a 2010 tax return Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. How to amend a 2010 tax return S. How to amend a 2010 tax return Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. How to amend a 2010 tax return Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. How to amend a 2010 tax return S. How to amend a 2010 tax return Individual Income Tax Return Sch. How to amend a 2010 tax return A & B Itemized Deductions & Interest and Ordinary Dividends Sch. How to amend a 2010 tax return C Profit or Loss From Business Sch. How to amend a 2010 tax return C-EZ Net Profit From Business Sch. How to amend a 2010 tax return D Capital Gains and Losses Sch. How to amend a 2010 tax return E Supplemental Income and Loss Sch. How to amend a 2010 tax return F Profit or Loss From Farming Sch. How to amend a 2010 tax return H Household Employment Taxes Sch. How to amend a 2010 tax return J Income Averaging for Farmers and Fishermen Sch. How to amend a 2010 tax return R Credit for the Elderly or the Disabled Sch. How to amend a 2010 tax return SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. How to amend a 2010 tax return S. How to amend a 2010 tax return Individual Income Tax Return 1065 U. How to amend a 2010 tax return S. How to amend a 2010 tax return Return of Partnership Income Sch. How to amend a 2010 tax return D Capital Gains and Losses Sch. How to amend a 2010 tax return K-1 Partner's Share of Income, Deductions, Credits, etc. How to amend a 2010 tax return 1120 U. How to amend a 2010 tax return S. How to amend a 2010 tax return Corporation Income Tax Return Sch. How to amend a 2010 tax return D Capital Gains and Losses 1120S U. How to amend a 2010 tax return S. How to amend a 2010 tax return Income Tax Return for an S Corporation Sch. How to amend a 2010 tax return D Capital Gains and Losses and Built-In Gains Sch. How to amend a 2010 tax return K-1 Shareholder's Share of Income, Deductions, Credits, etc. How to amend a 2010 tax return 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. How to amend a 2010 tax return S. How to amend a 2010 tax return Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications
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Has your business become the victim of a data security breach?

It is almost impossible to be in business and not collect or hold personally identifying information — names and addresses, Social Security numbers, etc., about your customers, employees or patients. If this information is lost or stolen, it could put these individuals at risk for identity theft

However, not all compromises of personal information result in identity theft.  The type of personal information compromised can significantly affect the degree of potential damage. What steps should you take and whom should you contact if personal information is compromised? Answers vary depending on the situation; however, the following information can help you make smart, sound decisions. Check federal and state laws or regulations for any specific requirements for your business.

Here are three important steps to take when you first realize your business has encountered a data security breach.

  • Notify law enforcement - When the compromise could result in harm to a person or business, call your local police department immediately. Report your situation and the potential risk for identity theft.
  • Notify affected businesses - Information compromises can affect other businesses, such as banks or credit issuers. If names and Social Security numbers have been stolen, you can contact the major credit bureaus for additional information or advice.
  • Notify individuals - Generally, early notification to individuals whose personal information has been compromised allows them to take steps to mitigate the misuse of their information.

Other resources for businesses facing a data security breach.

Identity protection page

 

Page Last Reviewed or Updated: 21-Mar-2014

The How To Amend A 2010 Tax Return

How to amend a 2010 tax return 8. How to amend a 2010 tax return   Distributions and Rollovers Table of Contents DistributionsMinimum Required Distributions No Special 10-Year Tax Option Transfer of Interest in 403(b) ContractAfter-tax contributions. How to amend a 2010 tax return Permissive service credit. How to amend a 2010 tax return Tax-Free RolloversHardship exception to rollover rules. How to amend a 2010 tax return Eligible retirement plans. How to amend a 2010 tax return Nonqualifying distributions. How to amend a 2010 tax return Second rollover. How to amend a 2010 tax return Gift Tax Distributions Permissible distributions. How to amend a 2010 tax return   Generally, a distribution cannot be made from a 403(b) account until the employee: Reaches age 59½, Has a severance from employment, Dies, Becomes disabled, In the case of elective deferrals, encounters financial hardship, or Has a qualified reservist distribution. How to amend a 2010 tax return In most cases, the payments you receive or that are made available to you under your 403(b) account are taxable in full as ordinary income. How to amend a 2010 tax return In general, the same tax rules apply to distributions from 403(b) plans that apply to distributions from other retirement plans. How to amend a 2010 tax return These rules are explained in Publication 575. How to amend a 2010 tax return Publication 575 also discusses the additional tax on early distributions from retirement plans. How to amend a 2010 tax return Retired public safety officers. How to amend a 2010 tax return   If you are an eligible retired public safety officer, distributions of up to $3,000, made directly from your 403(b) plan to pay accident, health, or long-term care insurance, are not included in your taxable income. How to amend a 2010 tax return The premiums can be for you, your spouse, or your dependents. How to amend a 2010 tax return   A public safety officer is a law enforcement officer, fire fighter, chaplain, or member of a rescue squad or ambulance crew. How to amend a 2010 tax return   For additional information, see Publication 575. How to amend a 2010 tax return Distribution for active reservist. How to amend a 2010 tax return   The 10% penalty for early withdrawals will not apply to a qualified reservist distribution attributable to elective deferrals from a 403(b) plan. How to amend a 2010 tax return A qualified reservist distribution is a distribution that is made: To an individual who is a reservist or national guardsman and who was ordered or called to active duty for a period in excess of 179 days or for an indefinite period; and During the period beginning on the date of the order or call to duty and ending at the close of the active duty period. How to amend a 2010 tax return Minimum Required Distributions You must receive all, or at least a certain minimum, of your interest accruing after 1986 in the 403(b) plan by April 1 of the calendar year following the later of the calendar year in which you become age 70½, or the calendar year in which you retire. How to amend a 2010 tax return Check with your employer, plan administrator, or provider to find out whether this rule also applies to pre-1987 accruals. How to amend a 2010 tax return If not, a minimum amount of these accruals must begin to be distributed by the later of the end of the calendar year in which you reach age 75 or April 1 of the calendar year following retirement. How to amend a 2010 tax return For each year thereafter, the minimum distribution must be made by the last day of the year. How to amend a 2010 tax return If you do not receive the required minimum distribution, you are subject to a nondeductible 50% excise tax on the difference between the required minimum distribution and the amount actually distributed. How to amend a 2010 tax return No Special 10-Year Tax Option A distribution from a 403(b) plan does not qualify as a lump-sum distribution. How to amend a 2010 tax return This means you cannot use the special 10-year tax option to calculate the taxable portion of a 403(b) distribution. How to amend a 2010 tax return For more information, see Publication 575. How to amend a 2010 tax return Transfer of Interest in 403(b) Contract Contract exchanges. How to amend a 2010 tax return   If you transfer all or part of your interest from a 403(b) contract to another 403(b) contract (held in the same plan), the transfer is tax free, and is referred to as a contract exchange. How to amend a 2010 tax return This was previously known as a 90-24 transfer. How to amend a 2010 tax return A contract exchange is similar to a 90-24 transfer with one major difference. How to amend a 2010 tax return Previously, you were able to accomplish the transfer without your employer’s involvement. How to amend a 2010 tax return After September 24, 2007, all such transfers are accomplished through a contract exchange requiring your employer’s involvement. How to amend a 2010 tax return In addition, the plan must provide for the exchange and the transferred interest must be subject to the same or stricter distribution restrictions. How to amend a 2010 tax return Finally, your accumulated benefit after the exchange must be equal to what it was before the exchange. How to amend a 2010 tax return   Transfers that do not satisfy this rule are plan distributions and are generally taxable as ordinary income. How to amend a 2010 tax return Plan-to-plan transfers. How to amend a 2010 tax return   You may also transfer part or all of your interest from a 403(b) plan to another 403(b) plan if you are an employee of (or were formerly employed by) the employer of the plan to which you would like to transfer. How to amend a 2010 tax return Both the initial plan and the receiving plan must provide for transfers. How to amend a 2010 tax return Your accumulated benefit after the transfer must be at least equal to what it was before the transfer. How to amend a 2010 tax return The new plan’s restrictions on distributions must be the same or stricter than those of the original plan. How to amend a 2010 tax return Tax-free transfers for certain cash distributions. How to amend a 2010 tax return   A tax-free transfer may also apply to a cash distribution of your 403(b) account from an insurance company that is subject to a rehabilitation, conservatorship, insolvency, or similar state proceeding. How to amend a 2010 tax return To receive tax-free treatment, you must do all of the following: Withdraw all the cash to which you are entitled in full settlement of your contract rights or, if less, the maximum permitted by the state. How to amend a 2010 tax return Reinvest the cash distribution in a single policy or contract issued by another insurance company or in a single custodial account subject to the same or stricter distribution restrictions as the original contract not later than 60 days after you receive the cash distribution. How to amend a 2010 tax return Assign all future distribution rights to the new contract or account for investment in that contract or account if you received an amount that is less than what you are entitled to because of state restrictions. How to amend a 2010 tax return   In addition to the preceding requirements, you must provide the new insurer with a written statement containing all of the following information: The gross amount of cash distributed under the old contract. How to amend a 2010 tax return The amount of cash reinvested in the new contract. How to amend a 2010 tax return Your investment in the old contract on the date you receive your first cash distribution. How to amend a 2010 tax return   Also, you must attach the following items to your timely filed income tax return in the year you receive the first distribution of cash. How to amend a 2010 tax return A copy of the statement you gave the new insurer. How to amend a 2010 tax return A statement that includes: The words ELECTION UNDER REV. How to amend a 2010 tax return PROC. How to amend a 2010 tax return 92-44, The name of the company that issued the new contract, and The new policy number. How to amend a 2010 tax return Direct trustee-to-trustee transfer. How to amend a 2010 tax return   If you make a direct trustee-to-trustee transfer, from your governmental 403(b) account to a defined benefit governmental plan, it may not be includible in gross income. How to amend a 2010 tax return   The transfer amount is not includible in gross income if it is made to: Purchase permissive service credits, or Repay contributions and earnings that were previously refunded under a forfeiture of service credit under the plan, or under another plan maintained by a state or local government employer within the same state. How to amend a 2010 tax return After-tax contributions. How to amend a 2010 tax return   For distributions beginning after December 31, 2006, after-tax contributions can be rolled over between a 403(b) plan and a defined benefit plan, IRA, or a defined contribution plan. How to amend a 2010 tax return If the rollover is to or from a 403(b) plan, it must occur through a direct trustee-to-trustee transfer. How to amend a 2010 tax return Permissive service credit. How to amend a 2010 tax return   A permissive service credit is credit for a period of service recognized by a defined benefit governmental plan only if you voluntarily contribute to the plan an amount that does not exceed the amount necessary to fund the benefit attributable to the period of service and the amount contributed is in addition to the regular employee contribution, if any, under the plan. How to amend a 2010 tax return   A permissive service credit may also include service credit for up to 5 years where there is no performance of service, or service credited to provide an increased benefit for service credit which a participant is receiving under the plan. How to amend a 2010 tax return   Check with your plan administrator as to the type and extent of service that may be purchased by this transfer. How to amend a 2010 tax return Tax-Free Rollovers You can generally roll over tax free all or any part of a distribution from a 403(b) plan to a traditional IRA or a non-Roth eligible retirement plan, except for any nonqualifying distributions, described later. How to amend a 2010 tax return You may also roll over any part of a distribution from a 403(b) plan by converting it through a direct rollover, described below, to a Roth IRA. How to amend a 2010 tax return Conversion amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. How to amend a 2010 tax return See Publication 590 for more information about conversion into a Roth IRA. How to amend a 2010 tax return Note. How to amend a 2010 tax return A participant is required to roll over distribution amounts received within 60 days in order for the amount to be treated as nontaxable. How to amend a 2010 tax return Distribution amounts that are rolled over within the 60 days are not subject to the 10% early distribution penalty. How to amend a 2010 tax return Rollovers to and from 403(b) plans. How to amend a 2010 tax return   You can generally roll over tax free all or any part of a distribution from an eligible retirement plan to a 403(b) plan. How to amend a 2010 tax return Beginning January 1, 2008, distributions from tax-qualified retirement plans and tax-sheltered annuities can be converted by making a direct rollover into a Roth IRA subject to the restrictions that currently apply to rollovers from a traditional IRA into a Roth IRA. How to amend a 2010 tax return Converted amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. How to amend a 2010 tax return See Publication 590 for more information on conversion into a Roth IRA. How to amend a 2010 tax return   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). How to amend a 2010 tax return This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. How to amend a 2010 tax return   For more information on rollovers and eligible retirement plans, see Publication 575. How to amend a 2010 tax return If you roll over money or other property from a 403(b) plan to an eligible retirement plan, see Publication 575 for information about possible effects on later distributions from the eligible retirement plan. How to amend a 2010 tax return Hardship exception to rollover rules. How to amend a 2010 tax return   The IRS may waive the 60-day rollover period if the failure to waive such requirement would be against equity or good conscience, including cases of casualty, disaster, or other events beyond the reasonable control of an individual. How to amend a 2010 tax return   To obtain a hardship exception, you must apply to the IRS for a waiver of the 60-day rollover requirement. How to amend a 2010 tax return You apply for the waiver by following the general instructions used in requesting a letter ruling. How to amend a 2010 tax return These instructions are stated in Revenue Procedure 2013-4, 2013-1 I. How to amend a 2010 tax return R. How to amend a 2010 tax return B. How to amend a 2010 tax return 126 available at www. How to amend a 2010 tax return irs. How to amend a 2010 tax return gov/irb/2013-01_IRB/ar09. How to amend a 2010 tax return html, or see the latest annual update. How to amend a 2010 tax return You must also pay a user fee with the application. How to amend a 2010 tax return The user fee for a rollover that is less than $50,000 is $500. How to amend a 2010 tax return For rollovers that are $50,000 or more, see Revenue Procedure 2013-8, 2013-1 I. How to amend a 2010 tax return R. How to amend a 2010 tax return B. How to amend a 2010 tax return 237 available at www. How to amend a 2010 tax return irs. How to amend a 2010 tax return gov/irb/2013-01_IRB/ar13. How to amend a 2010 tax return html, or see the latest annual update. How to amend a 2010 tax return   In determining whether to grant a waiver, the IRS will consider all relevant facts and circumstances, including: Whether errors were made by the financial institution; Whether you were unable to complete the rollover due to death, disability, hospitalization, incarceration, restrictions imposed by a foreign country, or postal error; Whether you used the amount distributed (for example, in the case of payment by check, whether you cashed the check); and How much time has passed since the date of distribution. How to amend a 2010 tax return   For additional information on rollovers, see Publication 590. How to amend a 2010 tax return Eligible retirement plans. How to amend a 2010 tax return   The following are considered eligible retirement plans. How to amend a 2010 tax return Individual retirement arrangements. How to amend a 2010 tax return Roth IRA. How to amend a 2010 tax return 403(b) plans. How to amend a 2010 tax return Government eligible 457 plans. How to amend a 2010 tax return Qualified retirement plans. How to amend a 2010 tax return  If the distribution is from a designated Roth account, then the only eligible retirement plan is another designated Roth account or a Roth IRA. How to amend a 2010 tax return Nonqualifying distributions. How to amend a 2010 tax return   You cannot roll over tax free: Minimum required distributions (generally required to begin at age 70½), Substantially equal payments over your life or life expectancy, Substantially equal payments over the joint lives or life expectancies of your beneficiary and you, Substantially equal payments for a period of 10 years or more, Hardship distributions, or Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or excess annual additions and any allocable gains. How to amend a 2010 tax return Rollover of nontaxable amounts. How to amend a 2010 tax return    You may be able to roll over the nontaxable part of a distribution (such as your after-tax contributions) made to another eligible retirement plan, traditional IRA, or Roth IRA. How to amend a 2010 tax return The transfer must be made either through a direct rollover to an eligible plan that separately accounts for the taxable and nontaxable parts of the rollover or through a rollover to a traditional IRA or Roth IRA. How to amend a 2010 tax return   If you roll over only part of a distribution that includes both taxable and nontaxable amounts, the amount you roll over is treated as coming first from the taxable part of the distribution. How to amend a 2010 tax return Direct rollovers of 403(b) plan distributions. How to amend a 2010 tax return   You have the option of having your 403(b) plan make the rollover directly to a traditional IRA, Roth IRA, or new plan. How to amend a 2010 tax return Before you receive a distribution, your plan will give you information on this. How to amend a 2010 tax return It is generally to your advantage to choose this option because your plan will not withhold tax on the distribution if you choose it. How to amend a 2010 tax return Distribution received by you. How to amend a 2010 tax return   If you receive a distribution that qualifies to be rolled over, you can roll over all or any part of the distribution. How to amend a 2010 tax return Generally, you will receive only 80% of the distribution because 20% must be withheld. How to amend a 2010 tax return If you roll over only the 80% you receive, you must pay tax on the 20% you did not roll over. How to amend a 2010 tax return You can replace the 20% that was withheld with other money within the 60-day period to make a 100% rollover. How to amend a 2010 tax return Voluntary deductible contributions. How to amend a 2010 tax return   For tax years 1982 through 1986, employees could make deductible contributions to a 403(b) plan under the individual retirement arrangement (IRA) rules instead of deducting contributions to a traditional IRA. How to amend a 2010 tax return   If you made voluntary deductible contributions to a 403(b) plan under these traditional IRA rules, the distribution of all or part of the accumulated deductible contributions may be rolled over if it otherwise qualifies as a distribution you can roll over. How to amend a 2010 tax return Accumulated deductible contributions are the deductible contributions: Plus Income allocable to the contributions, Gain allocable to the contributions, and Minus Expenses and losses allocable to the contributions, and Distributions from the contributions, income, or gain. How to amend a 2010 tax return Excess employer contributions. How to amend a 2010 tax return   The portion of a distribution from a 403(b) plan transferred to a traditional IRA that was previously included in income as excess employer contributions (discussed earlier) is not an eligible rollover distribution. How to amend a 2010 tax return   Its transfer does not affect the rollover treatment of the eligible portion of the transferred amounts. How to amend a 2010 tax return However, the ineligible portion is subject to the traditional IRA contribution limits and may create an excess IRA contribution subject to a 6% excise tax (see chapter 1 of Publication 590). How to amend a 2010 tax return Qualified domestic relations order. How to amend a 2010 tax return   You may be able to roll over tax free all or any part of an eligible rollover distribution from a 403(b) plan that you receive under a qualified domestic relations order (QDRO). How to amend a 2010 tax return If you receive the interest in the 403(b) plan as an employee's spouse or former spouse under a QDRO, all of the rollover rules apply to you as if you were the employee. How to amend a 2010 tax return You can roll over your interest in the plan to a traditional IRA or another 403(b) plan. How to amend a 2010 tax return For more information on the treatment of an interest received under a QDRO, see Publication 575. How to amend a 2010 tax return Spouses of deceased employees. How to amend a 2010 tax return   If you are the spouse of a deceased employee, you can roll over the qualifying distribution attributable to the employee. How to amend a 2010 tax return You can make the rollover to any eligible retirement plan. How to amend a 2010 tax return   After you roll money and other property over from a 403(b) plan to an eligible retirement plan, and you take a distribution from that plan, you will not be eligible to receive the capital gain treatment or the special averaging treatment for the distribution. How to amend a 2010 tax return Second rollover. How to amend a 2010 tax return   If you roll over a qualifying distribution to a traditional IRA, you can, if certain conditions are satisfied, later roll the distribution into another 403(b) plan. How to amend a 2010 tax return For more information, see IRA as a holding account (conduit IRA) for rollovers to other eligible plans in chapter 1 of Publication 590. How to amend a 2010 tax return Nonspouse beneficiary. How to amend a 2010 tax return   A nonspouse beneficiary may make a direct rollover of a distribution from a 403(b) plan of a deceased participant if the rollover is a direct transfer to an inherited IRA established to receive the distribution. How to amend a 2010 tax return If the rollover is a direct trustee-to-trustee transfer to an IRA established to receive the distribution: The transfer will be treated as an eligible rollover distribution. How to amend a 2010 tax return The IRA will be considered an inherited account. How to amend a 2010 tax return The required minimum distribution rules that apply in instances where the participant dies before the entire interest is distributed will apply to the transferred IRA. How to amend a 2010 tax return    For more information on IRAs, see Publication 590. How to amend a 2010 tax return Frozen deposits. How to amend a 2010 tax return   The 60-day period usually allowed for completing a rollover is extended for any time that the amount distributed is a frozen deposit in a financial institution. How to amend a 2010 tax return The 60-day period cannot end earlier than 10 days after the deposit ceases to be a frozen deposit. How to amend a 2010 tax return   A frozen deposit is any deposit that on any day during the 60-day period cannot be withdrawn because: The financial institution is bankrupt or insolvent, or The state where the institution is located has placed limits on withdrawals because one or more banks in the state are (or are about to be) bankrupt or insolvent. How to amend a 2010 tax return Gift Tax If, by choosing or not choosing an election, or option, you provide an annuity for your beneficiary at or after your death, you may have made a taxable gift equal to the value of the annuity. How to amend a 2010 tax return Joint and survivor annuity. How to amend a 2010 tax return   If the gift is an interest in a joint and survivor annuity where only you and your spouse have the right to receive payments, the gift will generally be treated as qualifying for the unlimited marital deduction. How to amend a 2010 tax return More information. How to amend a 2010 tax return   For information on the gift tax, see Publication 559, Survivors, Executors, and Administrators. How to amend a 2010 tax return Prev  Up  Next   Home   More Online Publications