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

Military H And R Block Free

2013 Tax Forms 1040ezFederal Tax Extension FormFiling 2012 Tax ReturnsState Income Tax Forms 2012H&r Block Free Online TaxTax Slayer2012 Form 1040 Schedule AState Income Tax ReturnHow To File Federal And State Taxes For Free2012 1040ez FormFill 1040x Form OnlineFile A Tax ReturnFree State Tax FormsFederal Income Tax Form 1040ezE-file State Return For FreeTaxact Login Tax Return Taxact Login Page Taxact Sign Page1040ez Online FilingI Need To Amend My 2013 Tax ReturnTax Form 1040ez 2014How To Amend A Tax Return 20121040x Where To FileTurbo Tax 2006I Need The 1040x FormCan You File 1040ez Online1040 Ez Tax FormFile Amended Tax Return 2010Amend 2013 Tax ReturnHr Block Free State ReturnFiling Taxes For 2011Free State Tax Return FormsFile 2007 Taxes For FreeEz Form 20121040x Tax Form For 20131040 Nr2010 Tax FormsHr Block 2011 Tax SoftwareFree H & R Block Tax Filing2011 Federal Tax Forms 1040 EzFree Income TaxHow To File For 2010 Taxes

Military H And R Block Free

Military h and r block free 2. Military h and r block free   Entertainment Table of Contents Directly-Related Test Associated TestMeetings at conventions. Military h and r block free 50% LimitExceptions to the 50% Limit What Entertainment Expenses Are Deductible?A meal as a form of entertainment. Military h and r block free Deduction may depend on your type of business. Military h and r block free Exception for events that benefit charitable organizations. Military h and r block free Food and beverages in skybox seats. Military h and r block free What Entertainment Expenses Are Not Deductible?Out-of-pocket expenses. Military h and r block free You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. Military h and r block free The rules and definitions are summarized in Table 2-1 . Military h and r block free You can deduct entertainment expenses only if they are both ordinary and necessary and meet one of the following tests. Military h and r block free Directly-related test. Military h and r block free Associated test. Military h and r block free Both of these tests are explained later. Military h and r block free An ordinary expense is one that is common and accepted in your trade or business. Military h and r block free A necessary expense is one that is helpful and appropriate for your business. Military h and r block free An expense does not have to be required to be considered necessary. Military h and r block free The amount you can deduct for entertainment expenses may be limited. Military h and r block free Generally, you can deduct only 50% of your unreimbursed entertainment expenses. Military h and r block free This limit is discussed later under 50% Limit. Military h and r block free Directly-Related Test To meet the directly-related test for entertainment expenses (including entertainment-related meals), you must show that: The main purpose of the combined business and entertainment was the active conduct of business, You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit at some future time. Military h and r block free Business is generally not considered to be the main purpose when business and entertainment are combined on hunting or fishing trips, or on yachts or other pleasure boats. Military h and r block free Even if you show that business was the main purpose, you generally cannot deduct the expenses for the use of an entertainment facility. Military h and r block free See Entertainment facilities under What Entertainment Expenses Are Not Deductible? later in this chapter. Military h and r block free You must consider all the facts, including the nature of the business transacted and the reasons for conducting business during the entertainment. Military h and r block free It is not necessary to devote more time to business than to entertainment. Military h and r block free However, if the business discussion is only incidental to the entertainment, the entertainment expenses do not meet the directly-related test. Military h and r block free Table 2-1. Military h and r block free When Are Entertainment Expenses Deductible? General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. Military h and r block free Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. Military h and r block free An ordinary expense is one that is common and accepted in your trade or business. Military h and r block free A necessary expense is one that is helpful and appropriate. Military h and r block free Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. Military h and r block free   Associated test Entertainment is associated with your trade or business, and Entertainment is directly before or after a substantial business discussion. Military h and r block free Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. Military h and r block free You cannot deduct expenses that are lavish or extravagant under the circumstances. Military h and r block free You generally can deduct only 50% of your unreimbursed entertainment expenses (see 50% Limit ). Military h and r block free You do not have to show that business income or other business benefit actually resulted from each entertainment expense. Military h and r block free Clear business setting. Military h and r block free   If the entertainment takes place in a clear business setting and is for your business or work, the expenses are considered directly related to your business or work. Military h and r block free The following situations are examples of entertainment in a clear business setting. Military h and r block free Entertainment in a hospitality room at a convention where business goodwill is created through the display or discussion of business products. Military h and r block free Entertainment that is mainly a price rebate on the sale of your products (such as a restaurant owner providing an occasional free meal to a loyal customer). Military h and r block free Entertainment of a clear business nature occurring under circumstances where there is no meaningful personal or social relationship between you and the persons entertained. Military h and r block free An example is entertainment of business and civic leaders at the opening of a new hotel or play when the purpose is to get business publicity rather than to create or maintain the goodwill of the persons entertained. Military h and r block free Expenses not considered directly related. Military h and r block free   Entertainment expenses generally are not considered directly related if you are not there or in situations where there are substantial distractions that generally prevent you from actively conducting business. Military h and r block free The following are examples of situations where there are substantial distractions. Military h and r block free A meeting or discussion at a nightclub, theater, or sporting event. Military h and r block free A meeting or discussion during what is essentially a social gathering, such as a cocktail party. Military h and r block free A meeting with a group that includes persons who are not business associates at places such as cocktail lounges, country clubs, golf clubs, athletic clubs, or vacation resorts. Military h and r block free Associated Test Even if your expenses do not meet the directly-related test, they may meet the associated test. Military h and r block free To meet the associated test for entertainment expenses (including entertainment-related meals), you must show that the entertainment is: Associated with the active conduct of your trade or business, and Directly before or after a substantial business discussion (defined later). Military h and r block free Associated with trade or business. Military h and r block free   Generally, an expense is associated with the active conduct of your trade or business if you can show that you had a clear business purpose for having the expense. Military h and r block free The purpose may be to get new business or to encourage the continuation of an existing business relationship. Military h and r block free Substantial business discussion. Military h and r block free   Whether a business discussion is substantial depends on the facts of each case. Military h and r block free A business discussion will not be considered substantial unless you can show that you actively engaged in the discussion, meeting, negotiation, or other business transaction to get income or some other specific business benefit. Military h and r block free   The meeting does not have to be for any specified length of time, but you must show that the business discussion was substantial in relation to the meal or entertainment. Military h and r block free It is not necessary that you devote more time to business than to entertainment. Military h and r block free You do not have to discuss business during the meal or entertainment. Military h and r block free Meetings at conventions. Military h and r block free   You are considered to have a substantial business discussion if you attend meetings at a convention or similar event, or at a trade or business meeting sponsored and conducted by a business or professional organization. Military h and r block free However, your reason for attending the convention or meeting must be to further your trade or business. Military h and r block free The organization that sponsors the convention or meeting must schedule a program of business activities that is the main activity of the convention or meeting. Military h and r block free Directly before or after business discussion. Military h and r block free   If the entertainment is held on the same day as the business discussion, it is considered to be held directly before or after the business discussion. Military h and r block free   If the entertainment and the business discussion are not held on the same day, you must consider the facts of each case to see if the associated test is met. Military h and r block free Among the facts to consider are the place, date, and duration of the business discussion. Military h and r block free If you or your business associates are from out of town, you must also consider the dates of arrival and departure, and the reasons the entertainment and the discussion did not take place on the same day. Military h and r block free Example. Military h and r block free A group of business associates comes from out of town to your place of business to hold a substantial business discussion. Military h and r block free If you entertain those business guests on the evening before the business discussion, or on the evening of the day following the business discussion, the entertainment generally is considered to be held directly before or after the discussion. Military h and r block free The expense meets the associated test. Military h and r block free 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. Military h and r block free (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. Military h and r block free See Individuals subject to “hours of service” limits , later. Military h and r block free ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. Military h and r block free Figure A summarizes the general rules explained in this section. Military h and r block free The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. Military h and r block free Included expenses. Military h and r block free   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. Military h and r block free However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. Military h and r block free Figure A. Military h and r block free Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. Military h and r block free See Exceptions to the 50% Limit . Military h and r block free Please click here for the text description of the image. Military h and r block free Figure A. Military h and r block free Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions Application of 50% limit. Military h and r block free   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later. Military h and r block free   The 50% limit also applies to certain meal and entertainment expenses that are not business related. Military h and r block free It applies to meal and entertainment expenses you have for the production of income, including rental or royalty income. Military h and r block free It also applies to the cost of meals included in deductible educational expenses. Military h and r block free When to apply the 50% limit. Military h and r block free   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. Military h and r block free You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this publication. Military h and r block free Example 1. Military h and r block free You spend $200 for a business-related meal. Military h and r block free If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Military h and r block free Your deduction cannot be more than $45 (50% × $90). Military h and r block free Example 2. Military h and r block free You purchase two tickets to a concert and give them to a client. Military h and r block free You purchased the tickets through a ticket agent. Military h and r block free You paid $200 for the two tickets, which had a face value of $80 each ($160 total). Military h and r block free Your deduction cannot be more than $80 (50% × $160). Military h and r block free Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. Military h and r block free Figure A can help you determine if the 50% limit applies to you. Military h and r block free Expenses not subject to 50% limit. Military h and r block free   Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. Military h and r block free 1 - Employee's reimbursed expenses. Military h and r block free   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. Military h and r block free Accountable plans are discussed in chapter 6. Military h and r block free 2 - Self-employed. Military h and r block free   If you are self-employed, your deductible meal and entertainment expenses are not subject to the 50% limit if all of the following requirements are met. Military h and r block free You have these expenses as an independent contractor. Military h and r block free Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform. Military h and r block free You provide adequate records of these expenses to your customer or client. Military h and r block free (See chapter 5 . Military h and r block free )   In this case, your client or customer is subject to the 50% limit on the expenses. Military h and r block free Example. Military h and r block free You are a self-employed attorney who adequately accounts for meal and entertainment expenses to a client who reimburses you for these expenses. Military h and r block free You are not subject to the directly-related or associated test, nor are you subject to the 50% limit. Military h and r block free If the client can deduct the expenses, the client is subject to the 50% limit. Military h and r block free If you (as an independent contractor) have expenses for meals and entertainment related to providing services for a client but do not adequately account for and seek reimbursement from the client for those expenses, you are subject to the directly-related or associated test and to the 50% limit. Military h and r block free 3 - Advertising expenses. Military h and r block free   You are not subject to the 50% limit if you provide meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. Military h and r block free For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit. Military h and r block free 4 - Sale of meals or entertainment. Military h and r block free   You are not subject to the 50% limit if you actually sell meals, entertainment, goods and services, or use of facilities to the public. Military h and r block free For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is not subject to the 50% limit. Military h and r block free 5 - Charitable sports event. Military h and r block free   You are not subject to the 50% limit if you pay for a package deal that includes a ticket to a qualified charitable sports event. Military h and r block free For the conditions the sports event must meet, see Exception for events that benefit charitable organizations under What Entertainment Expenses Are Deductible?, later. Military h and r block free Individuals subject to “hours of service” limits. Military h and r block free   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. Military h and r block free The percentage is 80%. Military h and r block free   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. Military h and r block free Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Military h and r block free Interstate truck operators and bus drivers who are under Department of Transportation regulations. Military h and r block free Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Military h and r block free Certain merchant mariners who are under Coast Guard regulations. Military h and r block free What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. Military h and r block free Entertainment. Military h and r block free   Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Military h and r block free Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. Military h and r block free   Entertainment also may include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families. Military h and r block free A meal as a form of entertainment. Military h and r block free   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. Military h and r block free A meal expense includes the cost of food, beverages, taxes, and tips for the meal. Military h and r block free To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. Military h and r block free    You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. Military h and r block free    Meals sold in the normal course of your business are not considered entertainment. Military h and r block free Deduction may depend on your type of business. Military h and r block free   Your kind of business may determine if a particular activity is considered entertainment. Military h and r block free For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally is not considered entertainment. Military h and r block free This is because fashion shows are typical in your business. Military h and r block free But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show generally is considered entertainment. Military h and r block free Separating costs. Military h and r block free   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. Military h and r block free You must have a reasonable basis for making this allocation. Military h and r block free For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. Military h and r block free Taking turns paying for meals or entertainment. Military h and r block free   If a group of business acquaintances takes turns picking up each others' meal or entertainment checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. Military h and r block free Lavish or extravagant expenses. Military h and r block free   You cannot deduct expenses for entertainment that are lavish or extravagant. Military h and r block free An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. Military h and r block free Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Military h and r block free Allocating between business and nonbusiness. Military h and r block free   If you entertain business and nonbusiness individuals at the same event, you must divide your entertainment expenses between business and nonbusiness. Military h and r block free You can deduct only the business part. Military h and r block free If you cannot establish the part of the expense for each person participating, allocate the expense to each participant on a pro rata basis. Military h and r block free Example. Military h and r block free You entertain a group of individuals that includes yourself, three business prospects, and seven social guests. Military h and r block free Only 4/11 of the expense qualifies as a business entertainment expense. Military h and r block free You cannot deduct the expenses for the seven social guests because those costs are nonbusiness expenses. Military h and r block free Trade association meetings. Military h and r block free   You can deduct entertainment expenses that are directly related to and necessary for attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. Military h and r block free These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. Military h and r block free Entertainment tickets. Military h and r block free   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. Military h and r block free For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. Military h and r block free Exception for events that benefit charitable organizations. Military h and r block free   Different rules apply when the cost of a ticket to a sports event benefits a charitable organization. Military h and r block free You can take into account the full cost you pay for the ticket, even if it is more than the face value, if all of the following conditions apply. Military h and r block free The event's main purpose is to benefit a qualified charitable organization. Military h and r block free The entire net proceeds go to the charity. Military h and r block free The event uses volunteers to perform substantially all the event's work. Military h and r block free    The 50% limit on entertainment does not apply to any expense for a package deal that includes a ticket to such a charitable sports event. Military h and r block free Example 1. Military h and r block free You purchase tickets to a golf tournament organized by the local volunteer fire company. Military h and r block free All net proceeds will be used to buy new fire equipment. Military h and r block free The volunteers will run the tournament. Military h and r block free You can deduct the entire cost of the tickets as a business expense if they otherwise qualify as an entertainment expense. Military h and r block free Example 2. Military h and r block free You purchase tickets to a college football game through a ticket broker. Military h and r block free After having a business discussion, you take a client to the game. Military h and r block free Net proceeds from the game go to colleges that qualify as charitable organizations. Military h and r block free However, since the colleges also pay individuals to perform services, such as coaching and recruiting, you can only use the face value of the tickets in determining your business deduction. Military h and r block free Skyboxes and other private luxury boxes. Military h and r block free   If you rent a skybox or other private luxury box for more than one event at the same sports arena, you generally cannot deduct more than the price of a nonluxury box seat ticket. Military h and r block free   To determine whether a skybox has been rented for more than one event, count each game or other performance as one event. Military h and r block free For example, renting a skybox for a series of playoff games is considered renting it for more than one event. Military h and r block free All skyboxes you rent in the same arena, along with any rentals by related parties, are considered in making this determination. Military h and r block free   Related parties include: Family members (spouses, ancestors, and lineal descendants), Parties who have made a reciprocal arrangement involving the sharing of skyboxes, Related corporations, A partnership and its principal partners, and A corporation and a partnership with common ownership. Military h and r block free Example. Military h and r block free You pay $3,000 to rent a 10-seat skybox at Team Stadium for three baseball games. Military h and r block free The cost of regular nonluxury box seats at each event is $30 a seat. Military h and r block free You can deduct (subject to the 50% limit) $900 ((10 seats × $30 each) × 3 events). Military h and r block free Food and beverages in skybox seats. Military h and r block free   If expenses for food and beverages are separately stated, you can deduct these expenses in addition to the amounts allowable for the skybox, subject to the requirements and limits that apply. Military h and r block free The amounts separately stated for food and beverages must be reasonable. Military h and r block free You cannot inflate the charges for food and beverages to avoid the limited deduction for skybox rentals. Military h and r block free What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. Military h and r block free Club dues and membership fees. Military h and r block free   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. Military h and r block free This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities, discussed later. Military h and r block free   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. Military h and r block free You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. Military h and r block free Entertainment facilities. Military h and r block free   Generally, you cannot deduct any expense for the use of an entertainment facility. Military h and r block free This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. Military h and r block free   An entertainment facility is any property you own, rent, or use for entertainment. Military h and r block free Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. Military h and r block free Out-of-pocket expenses. Military h and r block free   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. Military h and r block free These are not expenses for the use of an entertainment facility. Military h and r block free However, these expenses are subject to the directly-related and associated tests and to the 50% limit , all discussed earlier. Military h and r block free Expenses for spouses. Military h and r block free   You generally cannot deduct the cost of entertainment for your spouse or for the spouse of a customer. Military h and r block free However, you can deduct these costs if you can show you had a clear business purpose, rather than a personal or social purpose, for providing the entertainment. Military h and r block free Example. Military h and r block free You entertain a customer. Military h and r block free The cost is an ordinary and necessary business expense and is allowed under the entertainment rules. Military h and r block free The customer's spouse joins you because it is impractical to entertain the customer without the spouse. Military h and r block free You can deduct the cost of entertaining the customer's spouse. Military h and r block free If your spouse joins the party because the customer's spouse is present, the cost of the entertainment for your spouse is also deductible. Military h and r block free Gift or entertainment. Military h and r block free   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Military h and r block free However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift. Military h and r block free   If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. Military h and r block free You can treat the tickets as either a gift or entertainment, whichever is to your advantage. Military h and r block free   You can change your treatment of the tickets at a later date by filing an amended return. Military h and r block free Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. Military h and r block free   If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Military h and r block free You cannot choose, in this case, to treat the tickets as a gift. Military h and r block free Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Information for Plan Participant/Employee

Saving for Retirement
Benefits of saving now, eligibility and participation, putting money in and taking money out of your retirement account

Changes in Your Life May Affect Retirement Planning
Marriage, kids, divorce, or job changes may affect your retirement planning

When You Retire
Required minimum distributions, annuities and taxes on your retirement benefits

Retirement Plan Beneficiaries
When a participant dies

Site Index – Retirement Plans
Alphabetical index of retirement plan topics

Definitions
Common retirement plan terms

Retirement Plan Videos
The IRS Video portal contains video and audio presentations on a range of retirement plan topics of interest to small businesses, individuals and tax professionals.

Additional Resources for Individuals
Forms, publications and other government websites

Page Last Reviewed or Updated: 11-Mar-2014

The Military H And R Block Free

Military h and r block free Publication 972 - Additional Material Prev  Up  Next   Home   More Online Publications