Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Income Tax Filing

Online Taxes H&rblockFree 2012 Tax Software DownloadFiling A Amended Tax ReturnHow To Amend A Tax Return 2012Free Income Tax HelpIncome Tax Preparation FeesHr Block Online TaxesFree Taxes For 2012Mypay Dfas Mil LoginTax Forms For Self EmployedFiling Amended Tax Return OnlineCompare Tax SoftwareHr Block1040a Income Tax FormOnline 1040x2012 Tax Preparation2012 1040aE File 1040xUs Irs E File Free1040ez Form PrintableNj 1040 NrIrs Tax FormsFree Tax Filing OnlineBerkheimer Online Tax FilingH&r Block Free FederalFile Federal And State Tax For FreeFile 2011 Taxes Online H&r BlockIrs Ez Tax FormOnline 1040nrAmended Tax FormsState Tax Forms 2013File An Amended Tax ReturnFree Amended Tax Return OnlineH&rblock ComFree Tax Filing For Military1040ez Form 2012 OnlineState Income Tax Chart2011 Federal Tax Forms1040 Ez Tax FormH&r Block Tax Estimator

Income Tax Filing

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

Power Administrations

There are four power administrations that market the hydroelectric power produced by the Army Corps of Engineers' dams.

The Income Tax Filing

Income tax filing Index A Assistance (see Tax help) C Capital construction fund, Capital Construction Fund Comments, Comments and suggestions. Income tax filing F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) S Suggestions, Comments and suggestions. Income tax filing T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Income tax filing TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications