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Information About Tax Returns For Students

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Information About Tax Returns For Students

Information about tax returns for students 3. Information about tax returns for students   SIMPLE Plans Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: SIMPLE IRA PlanWho Can Set Up a SIMPLE IRA Plan? Who Can Participate in a SIMPLE IRA Plan? How To Set Up a SIMPLE IRA Plan Notification Requirement Contribution Limits When To Deduct Contributions Where To Deduct Contributions Tax Treatment of Contributions Distributions (Withdrawals) More Information on SIMPLE IRA Plans SIMPLE 401(k) Plan Topics - This chapter discusses: SIMPLE IRA plan SIMPLE 401(k) plan Useful Items - You may want to see: Publications 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4284 SIMPLE IRA Plan Checklist 4334 SIMPLE IRA Plans for Small Businesses Forms (and Instructions) W-2 Wage and Tax Statement 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A savings incentive match plan for employees (SIMPLE plan) is a written arrangement that provides you and your employees with a simplified way to make contributions to provide retirement income. Information about tax returns for students Under a SIMPLE plan, employees can choose to make salary reduction contributions to the plan rather than receiving these amounts as part of their regular pay. Information about tax returns for students In addition, you will contribute matching or nonelective contributions. Information about tax returns for students SIMPLE plans can only be maintained on a calendar-year basis. Information about tax returns for students A SIMPLE plan can be set up in either of the following ways. Information about tax returns for students Using SIMPLE IRAs (SIMPLE IRA plan). Information about tax returns for students As part of a 401(k) plan (SIMPLE 401(k) plan). Information about tax returns for students Many financial institutions will help you set up a SIMPLE plan. Information about tax returns for students SIMPLE IRA Plan A SIMPLE IRA plan is a retirement plan that uses SIMPLE IRAs for each eligible employee. Information about tax returns for students Under a SIMPLE IRA plan, a SIMPLE IRA must be set up for each eligible employee. Information about tax returns for students For the definition of an eligible employee, see Who Can Participate in a SIMPLE IRA Plan , later. Information about tax returns for students Who Can Set Up a SIMPLE IRA Plan? You can set up a SIMPLE IRA plan if you meet both the following requirements. Information about tax returns for students You meet the employee limit. Information about tax returns for students You do not maintain another qualified plan unless the other plan is for collective bargaining employees. Information about tax returns for students Employee limit. Information about tax returns for students   You can set up a SIMPLE IRA plan only if you had 100 or fewer employees who received $5,000 or more in compensation from you for the preceding year. Information about tax returns for students Under this rule, you must take into account all employees employed at any time during the calendar year regardless of whether they are eligible to participate. Information about tax returns for students Employees include self-employed individuals who received earned income and leased employees (defined in chapter 1). Information about tax returns for students   Once you set up a SIMPLE IRA plan, you must continue to meet the 100-employee limit each year you maintain the plan. Information about tax returns for students Grace period for employers who cease to meet the 100-employee limit. Information about tax returns for students   If you maintain the SIMPLE IRA plan for at least 1 year and you cease to meet the 100-employee limit in a later year, you will be treated as meeting it for the 2 calendar years immediately following the calendar year for which you last met it. Information about tax returns for students   A different rule applies if you do not meet the 100-employee limit because of an acquisition, disposition, or similar transaction. Information about tax returns for students Under this rule, the SIMPLE IRA plan will be treated as meeting the 100-employee limit for the year of the transaction and the 2 following years if both the following conditions are satisfied. Information about tax returns for students Coverage under the plan has not significantly changed during the grace period. Information about tax returns for students The SIMPLE IRA plan would have continued to qualify after the transaction if you had remained a separate employer. Information about tax returns for students    The grace period for acquisitions, dispositions, and similar transactions also applies if, because of these types of transactions, you do not meet the rules explained under Other qualified plan or Who Can Participate in a SIMPLE IRA Plan, below. Information about tax returns for students Other qualified plan. Information about tax returns for students   The SIMPLE IRA plan generally must be the only retirement plan to which you make contributions, or to which benefits accrue, for service in any year beginning with the year the SIMPLE IRA plan becomes effective. Information about tax returns for students Exception. Information about tax returns for students   If you maintain a qualified plan for collective bargaining employees, you are permitted to maintain a SIMPLE IRA plan for other employees. Information about tax returns for students Who Can Participate in a SIMPLE IRA Plan? Eligible employee. Information about tax returns for students   Any employee who received at least $5,000 in compensation during any 2 years preceding the current calendar year and is reasonably expected to receive at least $5,000 during the current calendar year is eligible to participate. Information about tax returns for students The term “employee” includes a self-employed individual who received earned income. Information about tax returns for students   You can use less restrictive eligibility requirements (but not more restrictive ones) by eliminating or reducing the prior year compensation requirements, the current year compensation requirements, or both. Information about tax returns for students For example, you can allow participation for employees who received at least $3,000 in compensation during any preceding calendar year. Information about tax returns for students However, you cannot impose any other conditions for participating in a SIMPLE IRA plan. Information about tax returns for students Excludable employees. Information about tax returns for students   The following employees do not need to be covered under a SIMPLE IRA plan. Information about tax returns for students Employees who are covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. Information about tax returns for students Nonresident alien employees who have received no U. Information about tax returns for students S. Information about tax returns for students source wages, salaries, or other personal services compensation from you. Information about tax returns for students Compensation. Information about tax returns for students   Compensation for employees is the total wages, tips, and other compensation from the employer subject to federal income tax withholding and the amounts paid for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. Information about tax returns for students Compensation also includes the employee's salary reduction contributions made under this plan and, if applicable, elective deferrals under a section 401(k) plan, a SARSEP, or a section 403(b) annuity contract and compensation deferred under a section 457 plan required to be reported by the employer on Form W-2. Information about tax returns for students If you are self-employed, compensation is your net earnings from self-employment (line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040)) before subtracting any contributions made to the SIMPLE IRA plan for yourself. Information about tax returns for students How To Set Up a SIMPLE IRA Plan You can use Form 5304-SIMPLE or Form 5305-SIMPLE to set up a SIMPLE IRA plan. Information about tax returns for students Each form is a model savings incentive match plan for employees (SIMPLE) plan document. Information about tax returns for students Which form you use depends on whether you select a financial institution or your employees select the institution that will receive the contributions. Information about tax returns for students Use Form 5304-SIMPLE if you allow each plan participant to select the financial institution for receiving his or her SIMPLE IRA plan contributions. Information about tax returns for students Use Form 5305-SIMPLE if you require that all contributions under the SIMPLE IRA plan be deposited initially at a designated financial institution. Information about tax returns for students The SIMPLE IRA plan is adopted when you have completed all appropriate boxes and blanks on the form and you (and the designated financial institution, if any) have signed it. Information about tax returns for students Keep the original form. Information about tax returns for students Do not file it with the IRS. Information about tax returns for students Other uses of the forms. Information about tax returns for students   If you set up a SIMPLE IRA plan using Form 5304-SIMPLE or Form 5305-SIMPLE, you can use the form to satisfy other requirements, including the following. Information about tax returns for students Meeting employer notification requirements for the SIMPLE IRA plan. Information about tax returns for students Form 5304-SIMPLE and Form 5305-SIMPLE contain a Model Notification to Eligible Employees that provides the necessary information to the employee. Information about tax returns for students Maintaining the SIMPLE IRA plan records and proving you set up a SIMPLE IRA plan for employees. Information about tax returns for students Deadline for setting up a SIMPLE IRA plan. Information about tax returns for students   You can set up a SIMPLE IRA plan effective on any date from January 1 through October 1 of a year, provided you did not previously maintain a SIMPLE IRA plan. Information about tax returns for students This requirement does not apply if you are a new employer that comes into existence after October 1 of the year the SIMPLE IRA plan is set up and you set up a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence. Information about tax returns for students If you previously maintained a SIMPLE IRA plan, you can set up a SIMPLE IRA plan effective only on January 1 of a year. Information about tax returns for students A SIMPLE IRA plan cannot have an effective date that is before the date you actually adopt the plan. Information about tax returns for students Setting up a SIMPLE IRA. Information about tax returns for students   SIMPLE IRAs are the individual retirement accounts or annuities into which the contributions are deposited. Information about tax returns for students A SIMPLE IRA must be set up for each eligible employee. Information about tax returns for students Forms 5305-S, SIMPLE Individual Retirement Trust Account, and 5305-SA, SIMPLE Individual Retirement Custodial Account, are model trust and custodial account documents the participant and the trustee (or custodian) can use for this purpose. Information about tax returns for students   A SIMPLE IRA cannot be a Roth IRA. Information about tax returns for students Contributions to a SIMPLE IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. Information about tax returns for students Deadline for setting up a SIMPLE IRA. Information about tax returns for students   A SIMPLE IRA must be set up for an employee before the first date by which a contribution is required to be deposited into the employee's IRA. Information about tax returns for students See Time limits for contributing funds , later, under Contribution Limits. Information about tax returns for students Credit for startup costs. Information about tax returns for students   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE IRA plan that first became effective in 2013. Information about tax returns for students For more information, see Credit for startup costs under Reminders, earlier. Information about tax returns for students Notification Requirement If you adopt a SIMPLE IRA plan, you must notify each employee of the following information before the beginning of the election period. Information about tax returns for students The employee's opportunity to make or change a salary reduction choice under a SIMPLE IRA plan. Information about tax returns for students Your decision to make either matching contributions or nonelective contributions (discussed later). Information about tax returns for students A summary description provided by the financial institution. Information about tax returns for students Written notice that his or her balance can be transferred without cost or penalty if they use a designated financial institution. Information about tax returns for students Election period. Information about tax returns for students   The election period is generally the 60-day period immediately preceding January 1 of a calendar year (November 2 to December 31 of the preceding calendar year). Information about tax returns for students However, the dates of this period are modified if you set up a SIMPLE IRA plan in mid-year (for example, on July 1) or if the 60-day period falls before the first day an employee becomes eligible to participate in the SIMPLE IRA plan. Information about tax returns for students   A SIMPLE IRA plan can provide longer periods for permitting employees to enter into salary reduction agreements or to modify prior agreements. Information about tax returns for students For example, a SIMPLE IRA plan can provide a 90-day election period instead of the 60-day period. Information about tax returns for students Similarly, in addition to the 60-day period, a SIMPLE IRA plan can provide quarterly election periods during the 30 days before each calendar quarter, other than the first quarter of each year. Information about tax returns for students Contribution Limits Contributions are made up of salary reduction contributions and employer contributions. Information about tax returns for students You, as the employer, must make either matching contributions or nonelective contributions, defined later. Information about tax returns for students No other contributions can be made to the SIMPLE IRA plan. Information about tax returns for students These contributions, which you can deduct, must be made timely. Information about tax returns for students See Time limits for contributing funds , later. Information about tax returns for students Salary reduction contributions. Information about tax returns for students   The amount the employee chooses to have you contribute to a SIMPLE IRA on his or her behalf cannot be more than $12,000 for 2013 and 2014. Information about tax returns for students These contributions must be expressed as a percentage of the employee's compensation unless you permit the employee to express them as a specific dollar amount. Information about tax returns for students You cannot place restrictions on the contribution amount (such as limiting the contribution percentage), except to comply with the $12,000 limit. Information about tax returns for students   If you or an employee participates in any other qualified plan during the year and you or your employee have salary reduction contributions (elective deferrals) under those plans, the salary reduction contributions under a SIMPLE IRA plan also count toward the overall annual limit ($17,500 for 2013 and 2014) on exclusion of salary reduction contributions and other elective deferrals. Information about tax returns for students Catch-up contributions. Information about tax returns for students   A SIMPLE IRA plan can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. Information about tax returns for students The catch-up contribution limit for 2013 and 2014 for SIMPLE IRA plans is $2,500. Information about tax returns for students Salary reduction contributions are not treated as catch-up contributions for 2013 or 2014 until they exceed $12,000. Information about tax returns for students However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. Information about tax returns for students The catch-up contribution limit. Information about tax returns for students The excess of the participant's compensation over the salary reduction contributions that are not catch-up contributions. Information about tax returns for students Employer matching contributions. Information about tax returns for students   You are generally required to match each employee's salary reduction contributions on a dollar-for-dollar basis up to 3% of the employee's compensation. Information about tax returns for students This requirement does not apply if you make nonelective contributions as discussed later. Information about tax returns for students Example. Information about tax returns for students In 2013, your employee, John Rose, earned $25,000 and chose to defer 5% of his salary. Information about tax returns for students Your net earnings from self-employment are $40,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. Information about tax returns for students You make 3% matching contributions. Information about tax returns for students The total contribution you make for John is $2,000, figured as follows. Information about tax returns for students Salary reduction contributions ($25,000 × . Information about tax returns for students 05) $1,250 Employer matching contribution ($25,000 × . Information about tax returns for students 03) 750 Total contributions $2,000     The total contribution you make for yourself is $5,200, figured as follows. Information about tax returns for students Salary reduction contributions ($40,000 × . Information about tax returns for students 10) $4,000 Employer matching contribution ($40,000 × . Information about tax returns for students 03) 1,200 Total contributions $5,200 Lower percentage. Information about tax returns for students   If you choose a matching contribution less than 3%, the percentage must be at least 1%. Information about tax returns for students You must notify the employees of the lower match within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. Information about tax returns for students You cannot choose a percentage less than 3% for more than 2 years during the 5-year period that ends with (and includes) the year for which the choice is effective. Information about tax returns for students Nonelective contributions. Information about tax returns for students   Instead of matching contributions, you can choose to make nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 (or some lower amount you select) of compensation from you for the year. Information about tax returns for students If you make this choice, you must make nonelective contributions whether or not the employee chooses to make salary reduction contributions. Information about tax returns for students Only $255,000 of the employee's compensation can be taken into account to figure the contribution limit in 2013 ($260,000 in 2014). Information about tax returns for students   If you choose this 2% contribution formula, you must notify the employees within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. Information about tax returns for students Example 1. Information about tax returns for students In 2013, your employee, Jane Wood, earned $36,000 and chose to have you contribute 10% of her salary. Information about tax returns for students Your net earnings from self-employment are $50,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. Information about tax returns for students You make a 2% nonelective contribution. Information about tax returns for students Both of you are under age 50. Information about tax returns for students The total contribution you make for Jane is $4,320, figured as follows. Information about tax returns for students Salary reduction contributions ($36,000 × . Information about tax returns for students 10) $3,600 2% nonelective contributions ($36,000 × . Information about tax returns for students 02) 720 Total contributions $4,320     The total contribution you make for yourself is $6,000, figured as follows. Information about tax returns for students Salary reduction contributions ($50,000 × . Information about tax returns for students 10) $5,000 2% nonelective contributions ($50,000 × . Information about tax returns for students 02) 1,000 Total contributions $6,000 Example 2. Information about tax returns for students Using the same facts as in Example 1, above, the maximum contribution you make for Jane or for yourself if you each earned $75,000 is $13,500, figured as follows. Information about tax returns for students Salary reduction contributions (maximum amount allowed) $12,000 2% nonelective contributions ($75,000 × . Information about tax returns for students 02) 1,500 Total contributions $13,500 Time limits for contributing funds. Information about tax returns for students   You must make the salary reduction contributions to the SIMPLE IRA within 30 days after the end of the month in which the amounts would otherwise have been payable to the employee in cash. Information about tax returns for students You must make matching contributions or nonelective contributions by the due date (including extensions) for filing your federal income tax return for the year. Information about tax returns for students Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions. Information about tax returns for students When To Deduct Contributions You can deduct SIMPLE IRA contributions in the tax year within which the calendar year for which contributions were made ends. Information about tax returns for students You can deduct contributions for a particular tax year if they are made for that tax year and are made by the due date (including extensions) of your federal income tax return for that year. Information about tax returns for students Example 1. Information about tax returns for students Your tax year is the fiscal year ending June 30. Information about tax returns for students Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2013 before July 1, 2013) are deductible in the tax year ending June 30, 2014. Information about tax returns for students Example 2. Information about tax returns for students You are a sole proprietor whose tax year is the calendar year. Information about tax returns for students Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2014 by April 15, 2014) are deductible in the 2013 tax year. Information about tax returns for students Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. Information about tax returns for students For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040); partnerships deduct them on Form 1065; and corporations deduct them on Form 1120 or Form 1120S. Information about tax returns for students Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. Information about tax returns for students (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065) you receive from the partnership. Information about tax returns for students ) Tax Treatment of Contributions You can deduct your contributions and your employees can exclude these contributions from their gross income. Information about tax returns for students SIMPLE IRA plan contributions are not subject to federal income tax withholding. Information about tax returns for students However, salary reduction contributions are subject to social security, Medicare, and federal unemployment (FUTA) taxes. Information about tax returns for students Matching and nonelective contributions are not subject to these taxes. Information about tax returns for students Reporting on Form W-2. Information about tax returns for students   Do not include SIMPLE IRA plan contributions in the “Wages, tips, other compensation” box of Form W-2. Information about tax returns for students You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. Information about tax returns for students You must also include them in box 12. Information about tax returns for students Mark the “Retirement plan” checkbox in box 13. Information about tax returns for students For more information, see the Form W-2 instructions. Information about tax returns for students Distributions (Withdrawals) Distributions from a SIMPLE IRA are subject to IRA rules and generally are includible in income for the year received. Information about tax returns for students Tax-free rollovers can be made from one SIMPLE IRA into another SIMPLE IRA. Information about tax returns for students However, a rollover from a SIMPLE IRA to a non-SIMPLE IRA can be made tax free only after a 2-year participation in the SIMPLE IRA plan. Information about tax returns for students Generally, you or your employee must begin to receive distributions from a SIMPLE IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. Information about tax returns for students Early withdrawals generally are subject to a 10% additional tax. Information about tax returns for students However, the additional tax is increased to 25% if funds are withdrawn within 2 years of beginning participation. Information about tax returns for students More information. Information about tax returns for students   See Publication 590 for information about IRA rules, including those on the tax treatment of distributions, rollovers, required distributions, and income tax withholding. Information about tax returns for students More Information on SIMPLE IRA Plans If you need help to set up or maintain a SIMPLE IRA plan, go to the IRS website and search SIMPLE IRA Plan. Information about tax returns for students SIMPLE 401(k) Plan You can adopt a SIMPLE plan as part of a 401(k) plan if you meet the 100-employee limit as discussed earlier under SIMPLE IRA Plan. Information about tax returns for students A SIMPLE 401(k) plan is a qualified retirement plan and generally must satisfy the rules discussed under Qualification Rules in chapter 4, including the required distribution rules. Information about tax returns for students However, a SIMPLE 401(k) plan is not subject to the nondiscrimination and top-heavy rules discussed in chapter 4 if the plan meets the conditions listed below. Information about tax returns for students Under the plan, an employee can choose to have you make salary reduction contributions for the year to a trust in an amount expressed as a percentage of the employee's compensation, but not more than $12,000 for 2013 and 2014. Information about tax returns for students If permitted under the plan, an employee who is age 50 or over can also make a catch-up contribution of up to $2,500 for 2013 and 2014. Information about tax returns for students See Catch-up contributions , earlier under Contribution Limits. Information about tax returns for students You must make either: Matching contributions up to 3% of compensation for the year, or Nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 of compensation from you for the year. Information about tax returns for students No other contributions can be made to the trust. Information about tax returns for students No contributions are made, and no benefits accrue, for services during the year under any other qualified retirement plan sponsored by you on behalf of any employee eligible to participate in the SIMPLE 401(k) plan. Information about tax returns for students The employee's rights to any contributions are nonforfeitable. Information about tax returns for students No more than $255,000 of the employee's compensation can be taken into account in figuring matching contributions and nonelective contributions in 2013 ($260,000 in 2014). Information about tax returns for students Compensation is defined earlier in this chapter. Information about tax returns for students Employee notification. Information about tax returns for students   The notification requirement that applies to SIMPLE IRA plans also applies to SIMPLE 401(k) plans. Information about tax returns for students See Notification Requirement in this chapter. Information about tax returns for students Credit for startup costs. Information about tax returns for students   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE 401(k) plan that first became effective in 2013. Information about tax returns for students For more information, see Credit for startup costs under Reminders, earlier. Information about tax returns for students Note on Forms. Information about tax returns for students   Please note that Forms 5304-SIMPLE and 5305-SIMPLE can not be used to establish a SIMPLE 401(k) plan. Information about tax returns for students To set up a SIMPLE 401(k) plan, see Adopting a Written Plan in chapter 4. Information about tax returns for students Prev  Up  Next   Home   More Online Publications
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Follow These Tips

Whether reserving a hotel room, buying plane tickets or making other travel arrangements, these tips will help you get a deal that delivers what you've been promised.

  • Plan as far ahead as you can. Special deals on hotel rooms and airline seats often sell out very quickly.
  • Be flexible in your travel plans. Hotels usually offer better rates on days when they expect fewer guests. Once you get a fare quote from an airline, ask if you could save money by leaving a day earlier or later, by taking a different flight on the same day, or using a different airport. Changing planes during your trip is sometimes cheaper than a nonstop flight.
  • Check out the seller. Ask tour operators and travel agents whether they belong to a professional association, then check to see if they are members in good standing. Contact your state or local consumer protection agency and the Better Business Bureau to find their complaint history.
  • Comparison shop. Determine the complete cost of the trip in dollars, including all service charges, taxes, processing fees, etc.
  • Beware of unusually cheap prices and freebies. It could be a scam and you could end up paying more than the cost of a regular package tour.
  • Make sure you understand the terms of the deal.. If you're told that you've won a free vacation, ask if you have to buy something else in order to get it. If the destination is a beach resort, ask the seller how far the hotel is from the beach. Then ask the hotel.
  • Ask about cancellation policies. You may want to look into trip insurance for added protection. InsureMyTrip.com offers pricing and policy information on plans from different companies and describes the different forms of policies available.
  • Insist on written confirmations. Ask for written proof of reservations and dates.
  • Pay by credit card. It's not unusual to make a deposit or even pay in full for travel services before the trip. A credit card gives you the right to dispute charges for services that were misrepresented or never delivered. If a travel agent or service provider tells you that you can't leave for at least two months, be very cautious-the deadline for disputing a credit card charge is 60 days and most scam artists know this.

In some states, travel sellers have to be registered and insured. Advance payments for travel must be placed in an escrow account until the services are provided. Prizes or "free" gifts may also be regulated. Contact your state or local consumer protection agency to find out about your rights and how to file complaints. The American Society of Travel Agents will also help resolve disputes with member agents.

The Information About Tax Returns For Students

Information about tax returns for students How To Get Tax Help Table of Contents You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Information about tax returns for students By selecting the method that is best for you, you will have quick and easy access to tax help. Information about tax returns for students Contacting your Taxpayer Advocate. Information about tax returns for students   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Information about tax returns for students   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Information about tax returns for students While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Information about tax returns for students   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Information about tax returns for students Call the IRS at 1–800–829–1040. Information about tax returns for students Call, write, or fax the Taxpayer Advocate office in your area. Information about tax returns for students Call 1–800–829–4059 if you are a TTY/TDD user. Information about tax returns for students   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Information about tax returns for students Free tax services. Information about tax returns for students   To find out what services are available, get Publication 910, Guide to Free Tax Services. Information about tax returns for students It contains a list of free tax publications and an index of tax topics. Information about tax returns for students It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Information about tax returns for students Personal computer. Information about tax returns for students With your personal computer and modem, you can access the IRS on the Internet at www. Information about tax returns for students irs. Information about tax returns for students gov. Information about tax returns for students While visiting our web site, you can: Find answers to questions you may have. Information about tax returns for students Download forms and publications or search for forms and publications by topic or keyword. Information about tax returns for students View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping. Information about tax returns for students View Internal Revenue Bulletins published in the last few years. Information about tax returns for students Search regulations and the Internal Revenue Code. Information about tax returns for students Receive our electronic newsletters on hot tax issues and news. Information about tax returns for students Get information on starting and operating a small business. Information about tax returns for students You can also reach us with your computer using File Transfer Protocol at ftp. Information about tax returns for students irs. Information about tax returns for students gov. Information about tax returns for students TaxFax Service. Information about tax returns for students Using the phone attached to your fax machine, you can receive forms and instructions by calling 703–368–9694. Information about tax returns for students Follow the directions from the prompts. Information about tax returns for students When you order forms, enter the catalog number for the form you need. Information about tax returns for students The items you request will be faxed to you. Information about tax returns for students For help with transmission problems, call the FedWorld Help Desk at 703–487–4608. Information about tax returns for students Phone. Information about tax returns for students Many services are available by phone. Information about tax returns for students Ordering forms, instructions, and publications. Information about tax returns for students Call 1–800–829–3676 to order current and prior year forms, instructions, and publications. Information about tax returns for students Asking tax questions. Information about tax returns for students Call the IRS with your tax questions at 1–800–829–1040. Information about tax returns for students TTY/TDD equipment. Information about tax returns for students If you have access to TTY/TDD equipment, call 1–800–829–4059 to ask tax questions or to order forms and publications. Information about tax returns for students TeleTax topics. Information about tax returns for students Call 1–800–829–4477 to listen to pre-recorded messages covering various tax topics. Information about tax returns for students Evaluating the quality of our telephone services. Information about tax returns for students To ensure that IRS representatives give accurate, courteous, and professional answers, we evaluate the quality of our telephone services in several ways. Information about tax returns for students A second IRS representative sometimes monitors live telephone calls. Information about tax returns for students That person only evaluates the IRS assistor and does not keep a record of any taxpayer's name or tax identification number. Information about tax returns for students We sometimes record telephone calls to evaluate IRS assistors objectively. Information about tax returns for students We hold these recordings no longer than one week and use them only to measure the quality of assistance. Information about tax returns for students We value our customers' opinions. Information about tax returns for students Throughout this year, we will be surveying our customers for their opinions on our service. Information about tax returns for students Walk-in. Information about tax returns for students You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Information about tax returns for students Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Information about tax returns for students Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Information about tax returns for students Mail. Information about tax returns for students You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. Information about tax returns for students Find the address that applies to your part of the country. Information about tax returns for students Western part of U. Information about tax returns for students S. Information about tax returns for students : Western Area Distribution Center Rancho Cordova, CA 95743–0001 Central part of U. Information about tax returns for students S. Information about tax returns for students : Central Area Distribution Center P. Information about tax returns for students O. Information about tax returns for students Box 8903 Bloomington, IL 61702–8903 Eastern part of U. Information about tax returns for students S. Information about tax returns for students and foreign addresses: Eastern Area Distribution Center P. Information about tax returns for students O. Information about tax returns for students Box 85074 Richmond, VA 23261–5074 CD-ROM. Information about tax returns for students You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain: Current tax forms, instructions, and publications. Information about tax returns for students Prior-year tax forms and instructions. Information about tax returns for students Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. Information about tax returns for students Internal Revenue Bulletins. Information about tax returns for students The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877–233–6767 or on the Internet at www. Information about tax returns for students irs. Information about tax returns for students gov. Information about tax returns for students The first release is available in mid-December and the final release is available in late January. Information about tax returns for students IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. Information about tax returns for students It is available in mid-February. Information about tax returns for students You can get a free copy by calling 1–800–829–3676 or visiting the IRS web site at www. Information about tax returns for students irs. Information about tax returns for students gov. Information about tax returns for students Prev  Up  Next   Home   More Online Publications