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Where Can I File My State Taxes Only

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Page Last Reviewed or Updated: 05-Mar-2014

The Where Can I File My State Taxes Only

Where can i file my state taxes only 1. Where can i file my state taxes only   Traditional IRAs Table of Contents What's New for 2013 What's New for 2014 Introduction Who Can Open a Traditional IRA?What Is Compensation? When Can a Traditional IRA Be Opened? How Can a Traditional IRA Be Opened?Individual Retirement Account Individual Retirement Annuity Individual Retirement Bonds Simplified Employee Pension (SEP) Employer and Employee Association Trust Accounts Required Disclosures How Much Can Be Contributed?Limit. Where can i file my state taxes only When repayment contributions can be made. Where can i file my state taxes only No deduction. Where can i file my state taxes only Reserve component. Where can i file my state taxes only Figuring your IRA deduction. Where can i file my state taxes only Reporting the repayment. Where can i file my state taxes only Example. Where can i file my state taxes only General Limit Kay Bailey Hutchison Spousal IRA Limit Filing Status Less Than Maximum Contributions More Than Maximum Contributions When Can Contributions Be Made? How Much Can You Deduct?Kay Bailey Hutchison Spousal IRA. Where can i file my state taxes only Are You Covered by an Employer Plan? Limit if Covered by Employer Plan Reporting Deductible Contributions Nondeductible Contributions Examples — Worksheet for Reduced IRA Deduction for 2013 What if You Inherit an IRA?Treating it as your own. Where can i file my state taxes only Can You Move Retirement Plan Assets?Transfers to Roth IRAs from other retirement plans. Where can i file my state taxes only Trustee-to-Trustee Transfer Rollovers Transfers Incident To Divorce Converting From Any Traditional IRA Into a Roth IRA Recharacterizations When Can You Withdraw or Use Assets?Contributions Returned Before Due Date of Return When Must You Withdraw Assets? (Required Minimum Distributions)IRA Owners IRA Beneficiaries Which Table Do You Use To Determine Your Required Minimum Distribution? What Age(s) Do You Use With the Table(s)? Miscellaneous Rules for Required Minimum Distributions Are Distributions Taxable?January 2013 QCDs treated as made in 2012. Where can i file my state taxes only 2013 Reporting. Where can i file my state taxes only Additional reporting requirements if you made the election to treat a January 2013 QCD as made in 2012. Where can i file my state taxes only One-time transfer. Where can i file my state taxes only Testing period rules apply. Where can i file my state taxes only More information. Where can i file my state taxes only Distributions Fully or Partly Taxable Figuring the Nontaxable and Taxable Amounts Recognizing Losses on Traditional IRA Investments Other Special IRA Distribution Situations Reporting and Withholding Requirements for Taxable Amounts What Acts Result in Penalties or Additional Taxes?Prohibited Transactions Investment in Collectibles Excess Contributions Early Distributions Excess Accumulations (Insufficient Distributions) Reporting Additional Taxes What's New for 2013 Traditional IRA contribution and deduction limit. Where can i file my state taxes only  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. Where can i file my state taxes only If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. Where can i file my state taxes only For more information, see How Much Can Be Contributed? in this chapter. Where can i file my state taxes only Modified AGI limit for traditional IRA contributions increased. Where can i file my state taxes only  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Where can i file my state taxes only If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. Where can i file my state taxes only If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. Where can i file my state taxes only See How Much Can You Deduct? in this chapter. Where can i file my state taxes only Net Investment Income Tax. Where can i file my state taxes only  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). Where can i file my state taxes only However, these distributions are taken into account when determining the modified adjusted gross income threshold. Where can i file my state taxes only Distributions from a nonqualified retirement plan are included in net investment income. Where can i file my state taxes only See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. Where can i file my state taxes only What's New for 2014 Modified AGI limit for traditional IRA contributions increased. Where can i file my state taxes only  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Where can i file my state taxes only If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. Where can i file my state taxes only If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. Where can i file my state taxes only Introduction This chapter discusses the original IRA. Where can i file my state taxes only In this publication the original IRA (sometimes called an ordinary or regular IRA) is referred to as a “traditional IRA. Where can i file my state taxes only ” A traditional IRA is any IRA that is not a Roth IRA or a SIMPLE IRA. Where can i file my state taxes only The following are two advantages of a traditional IRA: You may be able to deduct some or all of your contributions to it, depending on your circumstances. Where can i file my state taxes only Generally, amounts in your IRA, including earnings and gains, are not taxed until they are distributed. Where can i file my state taxes only Who Can Open a Traditional IRA? You can open and make contributions to a traditional IRA if: You (or, if you file a joint return, your spouse) received taxable compensation during the year, and You were not age 70½ by the end of the year. Where can i file my state taxes only You can have a traditional IRA whether or not you are covered by any other retirement plan. Where can i file my state taxes only However, you may not be able to deduct all of your contributions if you or your spouse is covered by an employer retirement plan. Where can i file my state taxes only See How Much Can You Deduct , later. Where can i file my state taxes only Both spouses have compensation. Where can i file my state taxes only   If both you and your spouse have compensation and are under age 70½, each of you can open an IRA. Where can i file my state taxes only You cannot both participate in the same IRA. Where can i file my state taxes only If you file a joint return, only one of you needs to have compensation. Where can i file my state taxes only What Is Compensation? Generally, compensation is what you earn from working. Where can i file my state taxes only For a summary of what compensation does and does not include, see Table 1-1. Where can i file my state taxes only Compensation includes all of the items discussed next (even if you have more than one type). Where can i file my state taxes only Wages, salaries, etc. Where can i file my state taxes only   Wages, salaries, tips, professional fees, bonuses, and other amounts you receive for providing personal services are compensation. Where can i file my state taxes only The IRS treats as compensation any amount properly shown in box 1 (Wages, tips, other compensation) of Form W-2, Wage and Tax Statement, provided that amount is reduced by any amount properly shown in box 11 (Nonqualified plans). Where can i file my state taxes only Scholarship and fellowship payments are compensation for IRA purposes only if shown in box 1 of Form W-2. Where can i file my state taxes only Commissions. Where can i file my state taxes only   An amount you receive that is a percentage of profits or sales price is compensation. Where can i file my state taxes only Self-employment income. Where can i file my state taxes only   If you are self-employed (a sole proprietor or a partner), compensation is the net earnings from your trade or business (provided your personal services are a material income-producing factor) reduced by the total of: The deduction for contributions made on your behalf to retirement plans, and The deduction allowed for the deductible part of your self-employment taxes. Where can i file my state taxes only   Compensation includes earnings from self-employment even if they are not subject to self-employment tax because of your religious beliefs. Where can i file my state taxes only Self-employment loss. Where can i file my state taxes only   If you have a net loss from self-employment, do not subtract the loss from your salaries or wages when figuring your total compensation. Where can i file my state taxes only Alimony and separate maintenance. Where can i file my state taxes only   For IRA purposes, compensation includes any taxable alimony and separate maintenance payments you receive under a decree of divorce or separate maintenance. Where can i file my state taxes only Nontaxable combat pay. Where can i file my state taxes only   If you were a member of the U. Where can i file my state taxes only S. Where can i file my state taxes only Armed Forces, compensation includes any nontaxable combat pay you received. Where can i file my state taxes only This amount should be reported in box 12 of your 2013 Form W-2 with code Q. Where can i file my state taxes only Table 1-1. Where can i file my state taxes only Compensation for Purposes of an IRA Includes . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only Does not include . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only   earnings and profits from property. Where can i file my state taxes only wages, salaries, etc. Where can i file my state taxes only     interest and dividend income. Where can i file my state taxes only commissions. Where can i file my state taxes only     pension or annuity income. Where can i file my state taxes only self-employment income. Where can i file my state taxes only     deferred compensation. Where can i file my state taxes only alimony and separate maintenance. Where can i file my state taxes only     income from certain  partnerships. Where can i file my state taxes only nontaxable combat pay. Where can i file my state taxes only     any amounts you exclude from income. Where can i file my state taxes only     What Is Not Compensation? Compensation does not include any of the following items. Where can i file my state taxes only Earnings and profits from property, such as rental income, interest income, and dividend income. Where can i file my state taxes only Pension or annuity income. Where can i file my state taxes only Deferred compensation received (compensation payments postponed from a past year). Where can i file my state taxes only Income from a partnership for which you do not provide services that are a material income-producing factor. Where can i file my state taxes only Conservation Reserve Program (CRP) payments reported on Schedule SE (Form 1040), line 1b. Where can i file my state taxes only Any amounts (other than combat pay) you exclude from income, such as foreign earned income and housing costs. Where can i file my state taxes only When Can a Traditional IRA Be Opened? You can open a traditional IRA at any time. Where can i file my state taxes only However, the time for making contributions for any year is limited. Where can i file my state taxes only See When Can Contributions Be Made , later. Where can i file my state taxes only How Can a Traditional IRA Be Opened? You can open different kinds of IRAs with a variety of organizations. Where can i file my state taxes only You can open an IRA at a bank or other financial institution or with a mutual fund or life insurance company. Where can i file my state taxes only You can also open an IRA through your stockbroker. Where can i file my state taxes only Any IRA must meet Internal Revenue Code requirements. Where can i file my state taxes only The requirements for the various arrangements are discussed below. Where can i file my state taxes only Kinds of traditional IRAs. Where can i file my state taxes only   Your traditional IRA can be an individual retirement account or annuity. Where can i file my state taxes only It can be part of either a simplified employee pension (SEP) or an employer or employee association trust account. Where can i file my state taxes only Individual Retirement Account An individual retirement account is a trust or custodial account set up in the United States for the exclusive benefit of you or your beneficiaries. Where can i file my state taxes only The account is created by a written document. Where can i file my state taxes only The document must show that the account meets all of the following requirements. Where can i file my state taxes only The trustee or custodian must be a bank, a federally insured credit union, a savings and loan association, or an entity approved by the IRS to act as trustee or custodian. Where can i file my state taxes only The trustee or custodian generally cannot accept contributions of more than the deductible amount for the year. Where can i file my state taxes only However, rollover contributions and employer contributions to a simplified employee pension (SEP) can be more than this amount. Where can i file my state taxes only Contributions, except for rollover contributions, must be in cash. Where can i file my state taxes only See Rollovers , later. Where can i file my state taxes only You must have a nonforfeitable right to the amount at all times. Where can i file my state taxes only Money in your account cannot be used to buy a life insurance policy. Where can i file my state taxes only Assets in your account cannot be combined with other property, except in a common trust fund or common investment fund. Where can i file my state taxes only You must start receiving distributions by April 1 of the year following the year in which you reach age 70½. Where can i file my state taxes only See When Must You Withdraw Assets? (Required Minimum Distributions) , later. Where can i file my state taxes only Individual Retirement Annuity You can open an individual retirement annuity by purchasing an annuity contract or an endowment contract from a life insurance company. Where can i file my state taxes only An individual retirement annuity must be issued in your name as the owner, and either you or your beneficiaries who survive you are the only ones who can receive the benefits or payments. Where can i file my state taxes only An individual retirement annuity must meet all the following requirements. Where can i file my state taxes only Your entire interest in the contract must be nonforfeitable. Where can i file my state taxes only The contract must provide that you cannot transfer any portion of it to any person other than the issuer. Where can i file my state taxes only There must be flexible premiums so that if your compensation changes, your payment can also change. Where can i file my state taxes only This provision applies to contracts issued after November 6, 1978. Where can i file my state taxes only The contract must provide that contributions cannot be more than the deductible amount for an IRA for the year, and that you must use any refunded premiums to pay for future premiums or to buy more benefits before the end of the calendar year after the year in which you receive the refund. Where can i file my state taxes only Distributions must begin by April 1 of the year following the year in which you reach age 70½. Where can i file my state taxes only See When Must You Withdraw Assets? (Required Minimum Distributions) , later. Where can i file my state taxes only Individual Retirement Bonds The sale of individual retirement bonds issued by the federal government was suspended after April 30, 1982. Where can i file my state taxes only The bonds have the following features. Where can i file my state taxes only They stop earning interest when you reach age 70½. Where can i file my state taxes only If you die, interest will stop 5 years after your death, or on the date you would have reached age 70½, whichever is earlier. Where can i file my state taxes only You cannot transfer the bonds. Where can i file my state taxes only If you cash (redeem) the bonds before the year in which you reach age 59½, you may be subject to a 10% additional tax. Where can i file my state taxes only See Age 59½ Rule under Early Distributions, later. Where can i file my state taxes only You can roll over redemption proceeds into IRAs. Where can i file my state taxes only Simplified Employee Pension (SEP) A simplified employee pension (SEP) is a written arrangement that allows your employer to make deductible contributions to a traditional IRA (a SEP IRA) set up for you to receive such contributions. Where can i file my state taxes only Generally, distributions from SEP IRAs are subject to the withdrawal and tax rules that apply to traditional IRAs. Where can i file my state taxes only See Publication 560 for more information about SEPs. Where can i file my state taxes only Employer and Employee Association Trust Accounts Your employer or your labor union or other employee association can set up a trust to provide individual retirement accounts for employees or members. Where can i file my state taxes only The requirements for individual retirement accounts apply to these traditional IRAs. Where can i file my state taxes only Required Disclosures The trustee or issuer (sometimes called the sponsor) of your traditional IRA generally must give you a disclosure statement at least 7 days before you open your IRA. Where can i file my state taxes only However, the sponsor does not have to give you the statement until the date you open (or purchase, if earlier) your IRA, provided you are given at least 7 days from that date to revoke the IRA. Where can i file my state taxes only The disclosure statement must explain certain items in plain language. Where can i file my state taxes only For example, the statement should explain when and how you can revoke the IRA, and include the name, address, and telephone number of the person to receive the notice of cancellation. Where can i file my state taxes only This explanation must appear at the beginning of the disclosure statement. Where can i file my state taxes only If you revoke your IRA within the revocation period, the sponsor must return to you the entire amount you paid. Where can i file my state taxes only The sponsor must report on the appropriate IRS forms both your contribution to the IRA (unless it was made by a trustee-to-trustee transfer) and the amount returned to you. Where can i file my state taxes only These requirements apply to all sponsors. Where can i file my state taxes only How Much Can Be Contributed? There are limits and other rules that affect the amount that can be contributed to a traditional IRA. Where can i file my state taxes only These limits and rules are explained below. Where can i file my state taxes only Community property laws. Where can i file my state taxes only   Except as discussed later under Kay Bailey Hutchison Spousal IRA Limit , each spouse figures his or her limit separately, using his or her own compensation. Where can i file my state taxes only This is the rule even in states with community property laws. Where can i file my state taxes only Brokers' commissions. Where can i file my state taxes only   Brokers' commissions paid in connection with your traditional IRA are subject to the contribution limit. Where can i file my state taxes only For information about whether you can deduct brokers' commissions, see Brokers' commissions , later, under How Much Can You Deduct. Where can i file my state taxes only Trustees' fees. Where can i file my state taxes only   Trustees' administrative fees are not subject to the contribution limit. Where can i file my state taxes only For information about whether you can deduct trustees' fees, see Trustees' fees , later, under How Much Can You Deduct. Where can i file my state taxes only Qualified reservist repayments. Where can i file my state taxes only   If you were a member of a reserve component and you were ordered or called to active duty after September 11, 2001, you may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined later under Early Distributions) you received. Where can i file my state taxes only You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Where can i file my state taxes only To be eligible to make these repayment contributions, you must have received a qualified reservist distribution from an IRA or from a section 401(k) or 403(b) plan or a similar arrangement. Where can i file my state taxes only Limit. Where can i file my state taxes only   Your qualified reservist repayments cannot be more than your qualified reservist distributions, explained under Early Distributions , later. Where can i file my state taxes only When repayment contributions can be made. Where can i file my state taxes only   You cannot make these repayment contributions later than the date that is 2 years after your active duty period ends. Where can i file my state taxes only No deduction. Where can i file my state taxes only   You cannot deduct qualified reservist repayments. Where can i file my state taxes only Reserve component. Where can i file my state taxes only   The term “reserve component” means the: Army National Guard of the United States, Army Reserve, Naval Reserve, Marine Corps Reserve, Air National Guard of the United States, Air Force Reserve, Coast Guard Reserve, or Reserve Corps of the Public Health Service. Where can i file my state taxes only Figuring your IRA deduction. Where can i file my state taxes only   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Where can i file my state taxes only Reporting the repayment. Where can i file my state taxes only   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606. Where can i file my state taxes only Example. Where can i file my state taxes only   In 2013, your IRA contribution limit is $5,500. Where can i file my state taxes only However, because of your filing status and AGI, the limit on the amount you can deduct is $3,500. Where can i file my state taxes only You can make a nondeductible contribution of $2,000 ($5,500 - $3,500). Where can i file my state taxes only In an earlier year you received a $3,000 qualified reservist distribution, which you would like to repay this year. Where can i file my state taxes only   For 2013, you can contribute a total of $8,500 to your IRA. Where can i file my state taxes only This is made up of the maximum deductible contribution of $3,500; a nondeductible contribution of $2,000; and a $3,000 qualified reservist repayment. Where can i file my state taxes only You contribute the maximum allowable for the year. Where can i file my state taxes only Since you are making a nondeductible contribution ($2,000) and a qualified reservist repayment ($3,000), you must file Form 8606 with your return and include $5,000 ($2,000 + $3,000) on line 1 of Form 8606. Where can i file my state taxes only The qualified reservist repayment is not deductible. Where can i file my state taxes only Contributions on your behalf to a traditional IRA reduce your limit for contributions to a Roth IRA. Where can i file my state taxes only See chapter 2 for information about Roth IRAs. Where can i file my state taxes only General Limit For 2013, the most that can be contributed to your traditional IRA generally is the smaller of the following amounts: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation (defined earlier) for the year. Where can i file my state taxes only Note. Where can i file my state taxes only This limit is reduced by any contributions to a section 501(c)(18) plan (generally, a pension plan created before June 25, 1959, that is funded entirely by employee contributions). Where can i file my state taxes only This is the most that can be contributed regardless of whether the contributions are to one or more traditional IRAs or whether all or part of the contributions are nondeductible. Where can i file my state taxes only (See Nondeductible Contributions , later. Where can i file my state taxes only ) Qualified reservist repayments do not affect this limit. Where can i file my state taxes only Examples. Where can i file my state taxes only George, who is 34 years old and single, earns $24,000 in 2013. Where can i file my state taxes only His IRA contributions for 2013 are limited to $5,500. Where can i file my state taxes only Danny, an unmarried college student working part time, earns $3,500 in 2013. Where can i file my state taxes only His IRA contributions for 2013 are limited to $3,500, the amount of his compensation. Where can i file my state taxes only More than one IRA. Where can i file my state taxes only   If you have more than one IRA, the limit applies to the total contributions made on your behalf to all your traditional IRAs for the year. Where can i file my state taxes only Annuity or endowment contracts. Where can i file my state taxes only   If you invest in an annuity or endowment contract under an individual retirement annuity, no more than $5,500 ($6,500 if you are age 50 or older) can be contributed toward its cost for the tax year, including the cost of life insurance coverage. Where can i file my state taxes only If more than this amount is contributed, the annuity or endowment contract is disqualified. Where can i file my state taxes only Kay Bailey Hutchison Spousal IRA Limit For 2013, if you file a joint return and your taxable compensation is less than that of your spouse, the most that can be contributed for the year to your IRA is the smaller of the following two amounts: $5,500 ($6,500 if you are age 50 or older), or The total compensation includible in the gross income of both you and your spouse for the year, reduced by the following two amounts. Where can i file my state taxes only Your spouse's IRA contribution for the year to a traditional IRA. Where can i file my state taxes only Any contributions for the year to a Roth IRA on behalf of your spouse. Where can i file my state taxes only This means that the total combined contributions that can be made for the year to your IRA and your spouse's IRA can be as much as $11,000 ($12,000 if only one of you is age 50 or older or $13,000 if both of you are age 50 or older). Where can i file my state taxes only Note. Where can i file my state taxes only This traditional IRA limit is reduced by any contributions to a section 501(c)(18) plan (generally, a pension plan created before June 25, 1959, that is funded entirely by employee contributions). Where can i file my state taxes only Example. Where can i file my state taxes only Kristin, a full-time student with no taxable compensation, marries Carl during the year. Where can i file my state taxes only Neither of them was age 50 by the end of 2013. Where can i file my state taxes only For the year, Carl has taxable compensation of $30,000. Where can i file my state taxes only He plans to contribute (and deduct) $5,500 to a traditional IRA. Where can i file my state taxes only If he and Kristin file a joint return, each can contribute $5,500 to a traditional IRA. Where can i file my state taxes only This is because Kristin, who has no compensation, can add Carl's compensation, reduced by the amount of his IRA contribution ($30,000 − $5,500 = $24,500), to her own compensation (-0-) to figure her maximum contribution to a traditional IRA. Where can i file my state taxes only In her case, $5,500 is her contribution limit, because $5,500 is less than $24,500 (her compensation for purposes of figuring her contribution limit). Where can i file my state taxes only Filing Status Generally, except as discussed earlier under Kay Bailey Hutchison Spousal IRA Limit , your filing status has no effect on the amount of allowable contributions to your traditional IRA. Where can i file my state taxes only However, if during the year either you or your spouse was covered by a retirement plan at work, your deduction may be reduced or eliminated, depending on your filing status and income. Where can i file my state taxes only See How Much Can You Deduct , later. Where can i file my state taxes only Example. Where can i file my state taxes only Tom and Darcy are married and both are 53. Where can i file my state taxes only They both work and each has a traditional IRA. Where can i file my state taxes only Tom earned $3,800 and Darcy earned $48,000 in 2013. Where can i file my state taxes only Because of the Kay Bailey Hutchison Spousal IRA limit rule, even though Tom earned less than $6,500, they can contribute up to $6,500 to his IRA for 2013 if they file a joint return. Where can i file my state taxes only They can contribute up to $6,500 to Darcy's IRA. Where can i file my state taxes only If they file separate returns, the amount that can be contributed to Tom's IRA is limited by his earned income, $3,800. Where can i file my state taxes only Less Than Maximum Contributions If contributions to your traditional IRA for a year were less than the limit, you cannot contribute more after the due date of your return for that year to make up the difference. Where can i file my state taxes only Example. Where can i file my state taxes only Rafael, who is 40, earns $30,000 in 2013. Where can i file my state taxes only Although he can contribute up to $5,500 for 2013, he contributes only $3,000. Where can i file my state taxes only After April 15, 2014, Rafael cannot make up the difference between his actual contributions for 2013 ($3,000) and his 2013 limit ($5,500). Where can i file my state taxes only He cannot contribute $2,500 more than the limit for any later year. Where can i file my state taxes only More Than Maximum Contributions If contributions to your IRA for a year were more than the limit, you can apply the excess contribution in one year to a later year if the contributions for that later year are less than the maximum allowed for that year. Where can i file my state taxes only However, a penalty or additional tax may apply. Where can i file my state taxes only See Excess Contributions , later, under What Acts Result in Penalties or Additional Taxes. Where can i file my state taxes only When Can Contributions Be Made? As soon as you open your traditional IRA, contributions can be made to it through your chosen sponsor (trustee or other administrator). Where can i file my state taxes only Contributions must be in the form of money (cash, check, or money order). Where can i file my state taxes only Property cannot be contributed. Where can i file my state taxes only Although property cannot be contributed, your IRA may invest in certain property. Where can i file my state taxes only For example, your IRA may purchase shares of stock. Where can i file my state taxes only For other restrictions on the use of funds in your IRA, see Prohibited Transactions , later in this chapter. Where can i file my state taxes only You may be able to transfer or roll over certain property from one retirement plan to another. Where can i file my state taxes only See the discussion of rollovers and other transfers later in this chapter under Can You Move Retirement Plan Assets . Where can i file my state taxes only You can make a contribution to your IRA by having your income tax refund (or a portion of your refund), if any, paid directly to your traditional IRA, Roth IRA, or SEP IRA. Where can i file my state taxes only For details, see the instructions for your income tax return or Form 8888, Allocation of Refund (Including Savings Bond Purchases). Where can i file my state taxes only Contributions can be made to your traditional IRA for each year that you receive compensation and have not reached age 70½. Where can i file my state taxes only For any year in which you do not work, contributions cannot be made to your IRA unless you receive alimony, nontaxable combat pay, military differential pay, or file a joint return with a spouse who has compensation. Where can i file my state taxes only See Who Can Open a Traditional IRA , earlier. Where can i file my state taxes only Even if contributions cannot be made for the current year, the amounts contributed for years in which you did qualify can remain in your IRA. Where can i file my state taxes only Contributions can resume for any years that you qualify. Where can i file my state taxes only Contributions must be made by due date. Where can i file my state taxes only   Contributions can be made to your traditional IRA for a year at any time during the year or by the due date for filing your return for that year, not including extensions. Where can i file my state taxes only For most people, this means that contributions for 2013 must be made by April 15, 2014, and contributions for 2014 must be made by April 15, 2015. Where can i file my state taxes only Age 70½ rule. Where can i file my state taxes only   Contributions cannot be made to your traditional IRA for the year in which you reach age 70½ or for any later year. Where can i file my state taxes only   You attain age 70½ on the date that is 6 calendar months after the 70th anniversary of your birth. Where can i file my state taxes only If you were born on or before June 30, 1943, you cannot contribute for 2013 or any later year. Where can i file my state taxes only Designating year for which contribution is made. Where can i file my state taxes only   If an amount is contributed to your traditional IRA between January 1 and April 15, you should tell the sponsor which year (the current year or the previous year) the contribution is for. Where can i file my state taxes only If you do not tell the sponsor which year it is for, the sponsor can assume, and report to the IRS, that the contribution is for the current year (the year the sponsor received it). Where can i file my state taxes only Filing before a contribution is made. Where can i file my state taxes only    You can file your return claiming a traditional IRA contribution before the contribution is actually made. Where can i file my state taxes only Generally, the contribution must be made by the due date of your return, not including extensions. Where can i file my state taxes only Contributions not required. Where can i file my state taxes only   You do not have to contribute to your traditional IRA for every tax year, even if you can. Where can i file my state taxes only How Much Can You Deduct? Generally, you can deduct the lesser of: The contributions to your traditional IRA for the year, or The general limit (or the Kay Bailey Hutchison Spousal IRA limit, if applicable) explained earlier under How Much Can Be Contributed . Where can i file my state taxes only However, if you or your spouse was covered by an employer retirement plan, you may not be able to deduct this amount. Where can i file my state taxes only See Limit if Covered by Employer Plan , later. Where can i file my state taxes only You may be able to claim a credit for contributions to your traditional IRA. Where can i file my state taxes only For more information, see chapter 4. Where can i file my state taxes only Trustees' fees. Where can i file my state taxes only   Trustees' administrative fees that are billed separately and paid in connection with your traditional IRA are not deductible as IRA contributions. Where can i file my state taxes only However, they may be deductible as a miscellaneous itemized deduction on Schedule A (Form 1040). Where can i file my state taxes only For information about miscellaneous itemized deductions, see Publication 529, Miscellaneous Deductions. Where can i file my state taxes only Brokers' commissions. Where can i file my state taxes only   These commissions are part of your IRA contribution and, as such, are deductible subject to the limits. Where can i file my state taxes only Full deduction. Where can i file my state taxes only   If neither you nor your spouse was covered for any part of the year by an employer retirement plan, you can take a deduction for total contributions to one or more of your traditional IRAs of up to the lesser of: $5,500 ($6,500 if you are age 50 or older), or 100% of your compensation. Where can i file my state taxes only   This limit is reduced by any contributions made to a 501(c)(18) plan on your behalf. Where can i file my state taxes only Kay Bailey Hutchison Spousal IRA. Where can i file my state taxes only   In the case of a married couple with unequal compensation who file a joint return, the deduction for contributions to the traditional IRA of the spouse with less compensation is limited to the lesser of: $5,500 ($6,500 if the spouse with the lower compensation is age 50 or older), or The total compensation includible in the gross income of both spouses for the year reduced by the following three amounts. Where can i file my state taxes only The IRA deduction for the year of the spouse with the greater compensation. Where can i file my state taxes only Any designated nondeductible contribution for the year made on behalf of the spouse with the greater compensation. Where can i file my state taxes only Any contributions for the year to a Roth IRA on behalf of the spouse with the greater compensation. Where can i file my state taxes only   This limit is reduced by any contributions to a section 501(c)(18) plan on behalf of the spouse with the lesser compensation. Where can i file my state taxes only Note. Where can i file my state taxes only If you were divorced or legally separated (and did not remarry) before the end of the year, you cannot deduct any contributions to your spouse's IRA. Where can i file my state taxes only After a divorce or legal separation, you can deduct only the contributions to your own IRA. Where can i file my state taxes only Your deductions are subject to the rules for single individuals. Where can i file my state taxes only Covered by an employer retirement plan. Where can i file my state taxes only   If you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, your deduction may be further limited. Where can i file my state taxes only This is discussed later under Limit if Covered by Employer Plan . Where can i file my state taxes only Limits on the amount you can deduct do not affect the amount that can be contributed. Where can i file my state taxes only Are You Covered by an Employer Plan? The Form W-2 you receive from your employer has a box used to indicate whether you were covered for the year. Where can i file my state taxes only The “Retirement Plan” box should be checked if you were covered. Where can i file my state taxes only Reservists and volunteer firefighters should also see Situations in Which You Are Not Covered , later. Where can i file my state taxes only If you are not certain whether you were covered by your employer's retirement plan, you should ask your employer. Where can i file my state taxes only Federal judges. Where can i file my state taxes only   For purposes of the IRA deduction, federal judges are covered by an employer plan. Where can i file my state taxes only For Which Year(s) Are You Covered? Special rules apply to determine the tax years for which you are covered by an employer plan. Where can i file my state taxes only These rules differ depending on whether the plan is a defined contribution plan or a defined benefit plan. Where can i file my state taxes only Tax year. Where can i file my state taxes only   Your tax year is the annual accounting period you use to keep records and report income and expenses on your income tax return. Where can i file my state taxes only For almost all people, the tax year is the calendar year. Where can i file my state taxes only Defined contribution plan. Where can i file my state taxes only   Generally, you are covered by a defined contribution plan for a tax year if amounts are contributed or allocated to your account for the plan year that ends with or within that tax year. Where can i file my state taxes only However, also see Situations in Which You Are Not Covered , later. Where can i file my state taxes only   A defined contribution plan is a plan that provides for a separate account for each person covered by the plan. Where can i file my state taxes only In a defined contribution plan, the amount to be contributed to each participant's account is spelled out in the plan. Where can i file my state taxes only The level of benefits actually provided to a participant depends on the total amount contributed to that participant's account and any earnings and losses on those contributions. Where can i file my state taxes only Types of defined contribution plans include profit-sharing plans, stock bonus plans, and money purchase pension plans. Where can i file my state taxes only Example. Where can i file my state taxes only Company A has a money purchase pension plan. Where can i file my state taxes only Its plan year is from July 1 to June 30. Where can i file my state taxes only The plan provides that contributions must be allocated as of June 30. Where can i file my state taxes only Bob, an employee, leaves Company A on December 31, 2012. Where can i file my state taxes only The contribution for the plan year ending on June 30, 2013, is made February 15, 2014. Where can i file my state taxes only Because an amount is contributed to Bob's account for the plan year, Bob is covered by the plan for his 2013 tax year. Where can i file my state taxes only   A special rule applies to certain plans in which it is not possible to determine if an amount will be contributed to your account for a given plan year. Where can i file my state taxes only If, for a plan year, no amounts have been allocated to your account that are attributable to employer contributions, employee contributions, or forfeitures, by the last day of the plan year, and contributions are discretionary for the plan year, you are not covered for the tax year in which the plan year ends. Where can i file my state taxes only If, after the plan year ends, the employer makes a contribution for that plan year, you are covered for the tax year in which the contribution is made. Where can i file my state taxes only Example. Where can i file my state taxes only Mickey was covered by a profit-sharing plan and left the company on December 31, 2012. Where can i file my state taxes only The plan year runs from July 1 to June 30. Where can i file my state taxes only Under the terms of the plan, employer contributions do not have to be made, but if they are made, they are contributed to the plan before the due date for filing the company's tax return. Where can i file my state taxes only Such contributions are allocated as of the last day of the plan year, and allocations are made to the accounts of individuals who have any service during the plan year. Where can i file my state taxes only As of June 30, 2013, no contributions were made that were allocated to the June 30, 2013, plan year, and no forfeitures had been allocated within the plan year. Where can i file my state taxes only In addition, as of that date, the company was not obligated to make a contribution for such plan year and it was impossible to determine whether or not a contribution would be made for the plan year. Where can i file my state taxes only On December 31, 2013, the company decided to contribute to the plan for the plan year ending June 30, 2013. Where can i file my state taxes only That contribution was made on February 15, 2014. Where can i file my state taxes only Mickey is an active participant in the plan for his 2014 tax year but not for his 2013 tax year. Where can i file my state taxes only No vested interest. Where can i file my state taxes only   If an amount is allocated to your account for a plan year, you are covered by that plan even if you have no vested interest in (legal right to) the account. Where can i file my state taxes only Defined benefit plan. Where can i file my state taxes only   If you are eligible to participate in your employer's defined benefit plan for the plan year that ends within your tax year, you are covered by the plan. Where can i file my state taxes only This rule applies even if you: Declined to participate in the plan, Did not make a required contribution, or Did not perform the minimum service required to accrue a benefit for the year. Where can i file my state taxes only   A defined benefit plan is any plan that is not a defined contribution plan. Where can i file my state taxes only In a defined benefit plan, the level of benefits to be provided to each participant is spelled out in the plan. Where can i file my state taxes only The plan administrator figures the amount needed to provide those benefits and those amounts are contributed to the plan. Where can i file my state taxes only Defined benefit plans include pension plans and annuity plans. Where can i file my state taxes only Example. Where can i file my state taxes only Nick, an employee of Company B, is eligible to participate in Company B's defined benefit plan, which has a July 1 to June 30 plan year. Where can i file my state taxes only Nick leaves Company B on December 31, 2012. Where can i file my state taxes only Because Nick is eligible to participate in the plan for its year ending June 30, 2013, he is covered by the plan for his 2013 tax year. Where can i file my state taxes only No vested interest. Where can i file my state taxes only   If you accrue a benefit for a plan year, you are covered by that plan even if you have no vested interest in (legal right to) the accrual. Where can i file my state taxes only Situations in Which You Are Not Covered Unless you are covered by another employer plan, you are not covered by an employer plan if you are in one of the situations described below. Where can i file my state taxes only Social security or railroad retirement. Where can i file my state taxes only   Coverage under social security or railroad retirement is not coverage under an employer retirement plan. Where can i file my state taxes only Benefits from previous employer's plan. Where can i file my state taxes only   If you receive retirement benefits from a previous employer's plan, you are not covered by that plan. Where can i file my state taxes only Reservists. Where can i file my state taxes only   If the only reason you participate in a plan is because you are a member of a reserve unit of the Armed Forces, you may not be covered by the plan. Where can i file my state taxes only You are not covered by the plan if both of the following conditions are met. Where can i file my state taxes only The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. Where can i file my state taxes only You did not serve more than 90 days on active duty during the year (not counting duty for training). Where can i file my state taxes only Volunteer firefighters. Where can i file my state taxes only   If the only reason you participate in a plan is because you are a volunteer firefighter, you may not be covered by the plan. Where can i file my state taxes only You are not covered by the plan if both of the following conditions are met. Where can i file my state taxes only The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. Where can i file my state taxes only Your accrued retirement benefits at the beginning of the year will not provide more than $1,800 per year at retirement. Where can i file my state taxes only Limit if Covered by Employer Plan As discussed earlier, the deduction you can take for contributions made to your traditional IRA depends on whether you or your spouse was covered for any part of the year by an employer retirement plan. Where can i file my state taxes only Your deduction is also affected by how much income you had and by your filing status. Where can i file my state taxes only Your deduction may also be affected by social security benefits you received. Where can i file my state taxes only Reduced or no deduction. Where can i file my state taxes only   If either you or your spouse was covered by an employer retirement plan, you may be entitled to only a partial (reduced) deduction or no deduction at all, depending on your income and your filing status. Where can i file my state taxes only   Your deduction begins to decrease (phase out) when your income rises above a certain amount and is eliminated altogether when it reaches a higher amount. Where can i file my state taxes only These amounts vary depending on your filing status. Where can i file my state taxes only   To determine if your deduction is subject to the phaseout, you must determine your modified adjusted gross income (AGI) and your filing status, as explained later under Deduction Phaseout . Where can i file my state taxes only Once you have determined your modified AGI and your filing status, you can use Table 1-2 or Table 1-3 to determine if the phaseout applies. Where can i file my state taxes only Social Security Recipients Instead of using Table 1-2 or Table 1-3 and Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013, later, complete the worksheets in Appendix B of this publication if, for the year, all of the following apply. Where can i file my state taxes only You received social security benefits. Where can i file my state taxes only You received taxable compensation. Where can i file my state taxes only Contributions were made to your traditional IRA. Where can i file my state taxes only You or your spouse was covered by an employer retirement plan. Where can i file my state taxes only Use the worksheets in Appendix B to figure your IRA deduction, your nondeductible contribution, and the taxable portion, if any, of your social security benefits. Where can i file my state taxes only Appendix B includes an example with filled-in worksheets to assist you. Where can i file my state taxes only Table 1-2. Where can i file my state taxes only Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work If you are covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. Where can i file my state taxes only IF your filing status is . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only AND your modified adjusted gross income (modified AGI) is . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only THEN you can take . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only single or head of household $59,000 or less a full deduction. Where can i file my state taxes only more than $59,000 but less than $69,000 a partial deduction. Where can i file my state taxes only $69,000 or more no deduction. Where can i file my state taxes only married filing jointly or  qualifying widow(er) $95,000 or less a full deduction. Where can i file my state taxes only more than $95,000 but less than $115,000 a partial deduction. Where can i file my state taxes only $115,000 or more no deduction. Where can i file my state taxes only married filing separately2 less than $10,000 a partial deduction. Where can i file my state taxes only $10,000 or more no deduction. Where can i file my state taxes only 1 Modified AGI (adjusted gross income). Where can i file my state taxes only See Modified adjusted gross income (AGI) , later. Where can i file my state taxes only  2 If you did not live with your spouse at any time during the year, your filing status is considered Single for this purpose (therefore, your IRA deduction is determined under the “Single” filing status). Where can i file my state taxes only Table 1-3. Where can i file my state taxes only Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work If you are not covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. Where can i file my state taxes only IF your filing status is . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only AND your modified adjusted gross income (modified AGI) is . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only THEN you can take . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only single, head of household, or qualifying widow(er) any amount a full deduction. Where can i file my state taxes only married filing jointly or separately with a spouse who is not covered by a plan at work any amount a full deduction. Where can i file my state taxes only married filing jointly with a spouse who is covered by a plan at work $178,000 or less a full deduction. Where can i file my state taxes only more than $178,000 but less than $188,000 a partial deduction. Where can i file my state taxes only $188,000 or more no deduction. Where can i file my state taxes only married filing separately with a spouse who is covered by a plan at work2 less than $10,000 a partial deduction. Where can i file my state taxes only $10,000 or more no deduction. Where can i file my state taxes only 1 Modified AGI (adjusted gross income). Where can i file my state taxes only See Modified adjusted gross income (AGI) , later. Where can i file my state taxes only  2 You are entitled to the full deduction if you did not live with your spouse at any time during the year. Where can i file my state taxes only For 2014, if you are not covered by a retirement plan at work and you are married filing jointly with a spouse who is covered by a plan at work, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. Where can i file my state taxes only If your AGI is $191,000 or more, you cannot take a deduction for a contribution to a traditional IRA. Where can i file my state taxes only Deduction Phaseout The amount of any reduction in the limit on your IRA deduction (phaseout) depends on whether you or your spouse was covered by an employer retirement plan. Where can i file my state taxes only Covered by a retirement plan. Where can i file my state taxes only   If you are covered by an employer retirement plan and you did not receive any social security retirement benefits, your IRA deduction may be reduced or eliminated depending on your filing status and modified AGI, as shown in Table 1-2. Where can i file my state taxes only For 2014, if you are covered by a retirement plan at work, your IRA deduction will not be reduced (phased out) unless your modified AGI is: More than $60,000 but less than $70,000 for a single individual (or head of household), More than $96,000 but less than $116,000 for a married couple filing a joint return (or a qualifying widow(er)), or Less than $10,000 for a married individual filing a separate return. Where can i file my state taxes only If your spouse is covered. Where can i file my state taxes only   If you are not covered by an employer retirement plan, but your spouse is, and you did not receive any social security benefits, your IRA deduction may be reduced or eliminated entirely depending on your filing status and modified AGI as shown in Table 1-3. Where can i file my state taxes only Filing status. Where can i file my state taxes only   Your filing status depends primarily on your marital status. Where can i file my state taxes only For this purpose, you need to know if your filing status is single or head of household, married filing jointly or qualifying widow(er), or married filing separately. Where can i file my state taxes only If you need more information on filing status, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Where can i file my state taxes only Lived apart from spouse. Where can i file my state taxes only   If you did not live with your spouse at any time during the year and you file a separate return, your filing status, for this purpose, is single. Where can i file my state taxes only Modified adjusted gross income (AGI). Where can i file my state taxes only   You can use Worksheet 1-1 to figure your modified AGI. Where can i file my state taxes only If you made contributions to your IRA for 2013 and received a distribution from your IRA in 2013, see Both contributions for 2013 and distributions in 2013 , later. Where can i file my state taxes only    Do not assume that your modified AGI is the same as your compensation. Where can i file my state taxes only Your modified AGI may include income in addition to your compensation (discussed earlier) such as interest, dividends, and income from IRA distributions. Where can i file my state taxes only Form 1040. Where can i file my state taxes only   If you file Form 1040, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. Where can i file my state taxes only IRA deduction. Where can i file my state taxes only Student loan interest deduction. Where can i file my state taxes only Tuition and fees deduction. Where can i file my state taxes only Domestic production activities deduction. Where can i file my state taxes only Foreign earned income exclusion. Where can i file my state taxes only Foreign housing exclusion or deduction. Where can i file my state taxes only Exclusion of qualified savings bond interest shown on Form 8815. Where can i file my state taxes only Exclusion of employer-provided adoption benefits shown on Form 8839. Where can i file my state taxes only This is your modified AGI. Where can i file my state taxes only Form 1040A. Where can i file my state taxes only   If you file Form 1040A, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. Where can i file my state taxes only IRA deduction. Where can i file my state taxes only Student loan interest deduction. Where can i file my state taxes only Tuition and fees deduction. Where can i file my state taxes only Exclusion of qualified savings bond interest shown on Form 8815. Where can i file my state taxes only This is your modified AGI. Where can i file my state taxes only Form 1040NR. Where can i file my state taxes only   If you file Form 1040NR, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. Where can i file my state taxes only IRA deduction. Where can i file my state taxes only Student loan interest deduction. Where can i file my state taxes only Domestic production activities deduction. Where can i file my state taxes only Exclusion of qualified savings bond interest shown on Form 8815. Where can i file my state taxes only Exclusion of employer-provided adoption benefits shown on Form 8839. Where can i file my state taxes only This is your modified AGI. Where can i file my state taxes only Income from IRA distributions. Where can i file my state taxes only   If you received distributions in 2013 from one or more traditional IRAs and your traditional IRAs include only deductible contributions, the distributions are fully taxable and are included in your modified AGI. Where can i file my state taxes only Both contributions for 2013 and distributions in 2013. Where can i file my state taxes only   If all three of the following apply, any IRA distributions you received in 2013 may be partly tax free and partly taxable. Where can i file my state taxes only You received distributions in 2013 from one or more traditional IRAs, You made contributions to a traditional IRA for 2013, and Some of those contributions may be nondeductible contributions. Where can i file my state taxes only (See Nondeductible Contributions and Worksheet 1-2, later. Where can i file my state taxes only ) If this is your situation, you must figure the taxable part of the traditional IRA distribution before you can figure your modified AGI. Where can i file my state taxes only To do this, you can use Worksheet 1-5, later. Where can i file my state taxes only   If at least one of the above does not apply, figure your modified AGI using Worksheet 1-1, later. Where can i file my state taxes only How To Figure Your Reduced IRA Deduction If you or your spouse is covered by an employer retirement plan and you did not receive any social security benefits, you can figure your reduced IRA deduction by using Worksheet 1-2. Where can i file my state taxes only Figuring Your Reduced IRA Deduction for 2013. Where can i file my state taxes only The Instructions for Form 1040, Form 1040A, and Form 1040NR include similar worksheets that you can use instead of the worksheet in this publication. Where can i file my state taxes only If you or your spouse is covered by an employer retirement plan, and you received any social security benefits, see Social Security Recipients , earlier. Where can i file my state taxes only Note. Where can i file my state taxes only If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. Where can i file my state taxes only Worksheet 1-1. Where can i file my state taxes only Figuring Your Modified AGI Use this worksheet to figure your modified AGI for traditional IRA purposes. Where can i file my state taxes only 1. Where can i file my state taxes only Enter your adjusted gross income (AGI) from Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37, figured without taking into account the amount from Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32 1. Where can i file my state taxes only   2. Where can i file my state taxes only Enter any student loan interest deduction from Form 1040, line 33; Form 1040A, line 18; or Form 1040NR, line 33 2. Where can i file my state taxes only   3. Where can i file my state taxes only Enter any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19 3. Where can i file my state taxes only   4. Where can i file my state taxes only Enter any domestic production activities deduction from Form 1040, line 35, or Form 1040NR, line 34 4. Where can i file my state taxes only   5. Where can i file my state taxes only Enter any foreign earned income exclusion and/or housing exclusion from Form 2555, line 45, or Form 2555-EZ, line 18 5. Where can i file my state taxes only   6. Where can i file my state taxes only Enter any foreign housing deduction from Form 2555, line 50 6. Where can i file my state taxes only   7. Where can i file my state taxes only Enter any excludable savings bond interest from Form 8815, line 14 7. Where can i file my state taxes only   8. Where can i file my state taxes only Enter any excluded employer-provided adoption benefits from Form 8839, line 28 8. Where can i file my state taxes only   9. Where can i file my state taxes only Add lines 1 through 8. Where can i file my state taxes only This is your Modified AGI for traditional IRA purposes 9. Where can i file my state taxes only   Reporting Deductible Contributions If you file Form 1040, enter your IRA deduction on line 32 of that form. Where can i file my state taxes only If you file Form 1040A, enter your IRA deduction on line 17 of that form. Where can i file my state taxes only If you file Form 1040NR, enter your IRA deduction on line 32 of that form. Where can i file my state taxes only You cannot deduct IRA contributions on Form 1040EZ or Form 1040NR-EZ. Where can i file my state taxes only Self-employed. Where can i file my state taxes only   If you are self-employed (a sole proprietor or partner) and have a SIMPLE IRA, enter your deduction for allowable plan contributions on Form 1040, line 28. Where can i file my state taxes only If you file Form 1040NR, enter your deduction on line 28 of that form. Where can i file my state taxes only Nondeductible Contributions Although your deduction for IRA contributions may be reduced or eliminated, contributions can be made to your IRA of up to the general limit or, if it applies, the Kay Bailey Hutchison Spousal IRA limit. Where can i file my state taxes only The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. Where can i file my state taxes only Example. Where can i file my state taxes only Tony is 29 years old and single. Where can i file my state taxes only In 2013, he was covered by a retirement plan at work. Where can i file my state taxes only His salary is $62,000. Where can i file my state taxes only His modified AGI is $70,000. Where can i file my state taxes only Tony makes a $5,500 IRA contribution for 2013. Where can i file my state taxes only Because he was covered by a retirement plan and his modified AGI is above $69,000, he cannot deduct his $5,500 IRA contribution. Where can i file my state taxes only He must designate this contribution as a nondeductible contribution by reporting it on Form 8606. Where can i file my state taxes only Repayment of reservist distributions. Where can i file my state taxes only   Nondeductible contributions may include repayments of qualified reservist distributions. Where can i file my state taxes only For more information, see Qualified reservist repayments under How Much Can Be Contributed, earlier. Where can i file my state taxes only Form 8606. Where can i file my state taxes only   To designate contributions as nondeductible, you must file Form 8606. Where can i file my state taxes only (See the filled-in Forms 8606 in this chapter. Where can i file my state taxes only )   You do not have to designate a contribution as nondeductible until you file your tax return. Where can i file my state taxes only When you file, you can even designate otherwise deductible contributions as nondeductible contributions. Where can i file my state taxes only   You must file Form 8606 to report nondeductible contributions even if you do not have to file a tax return for the year. Where can i file my state taxes only    A Form 8606 is not used for the year that you make a rollover from a qualified retirement plan to a traditional IRA and the rollover includes nontaxable amounts. Where can i file my state taxes only In those situations, a Form 8606 is completed for the year you take a distribution from that IRA. Where can i file my state taxes only See Form 8606 under Distributions Fully or Partly Taxable, later. Where can i file my state taxes only Failure to report nondeductible contributions. Where can i file my state taxes only   If you do not report nondeductible contributions, all of the contributions to your traditional IRA will be treated like deductible contributions when withdrawn. Where can i file my state taxes only All distributions from your IRA will be taxed unless you can show, with satisfactory evidence, that nondeductible contributions were made. Where can i file my state taxes only Penalty for overstatement. Where can i file my state taxes only   If you overstate the amount of nondeductible contributions on your Form 8606 for any tax year, you must pay a penalty of $100 for each overstatement, unless it was due to reasonable cause. Where can i file my state taxes only Penalty for failure to file Form 8606. Where can i file my state taxes only   You will have to pay a $50 penalty if you do not file a required Form 8606, unless you can prove that the failure was due to reasonable cause. Where can i file my state taxes only Tax on earnings on nondeductible contributions. Where can i file my state taxes only   As long as contributions are within the contribution limits, none of the earnings or gains on contributions (deductible or nondeductible) will be taxed until they are distributed. Where can i file my state taxes only Cost basis. Where can i file my state taxes only   You will have a cost basis in your traditional IRA if you made any nondeductible contributions. Where can i file my state taxes only Your cost basis is the sum of the nondeductible contributions to your IRA minus any withdrawals or distributions of nondeductible contributions. Where can i file my state taxes only    Commonly, distributions from your traditional IRAs will include both taxable and nontaxable (cost basis) amounts. Where can i file my state taxes only See Are Distributions Taxable, later, for more information. Where can i file my state taxes only Recordkeeping. Where can i file my state taxes only There is a recordkeeping worksheet, Appendix A. Where can i file my state taxes only Summary Record of Traditional IRA(s) for 2013 , that you can use to keep a record of deductible and nondeductible IRA contributions. Where can i file my state taxes only Examples — Worksheet for Reduced IRA Deduction for 2013 The following examples illustrate the use of Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013. Where can i file my state taxes only Example 1. Where can i file my state taxes only For 2013, Tom and Betty file a joint return on Form 1040. Where can i file my state taxes only They are both 39 years old. Where can i file my state taxes only They are both employed and Tom is covered by his employer's retirement plan. Where can i file my state taxes only Tom's salary is $59,000 and Betty's is $32,555. Where can i file my state taxes only They each have a traditional IRA and their combined modified AGI, which includes $5,000 interest and dividend income, is $96,555. Where can i file my state taxes only Because their modified AGI is between $95,000 and $115,000 and Tom is covered by an employer plan, Tom is subject to the deduction phaseout discussed earlier under Limit if Covered by Employer Plan . Where can i file my state taxes only For 2013, Tom contributed $5,500 to his IRA and Betty contributed $5,500 to hers. Where can i file my state taxes only Even though they file a joint return, they must use separate worksheets to figure the IRA deduction for each of them. Where can i file my state taxes only Tom can take a deduction of only $5,080. Where can i file my state taxes only He can choose to treat the $5,080 as either deductible or nondeductible contributions. Where can i file my state taxes only He can either leave the $420 ($5,500 − $5,080) of nondeductible contributions in his IRA or withdraw them by April 15, 2014. Where can i file my state taxes only He decides to treat the $5,080 as deductible contributions and leave the $420 of nondeductible contributions in his IRA. Where can i file my state taxes only Using Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013, Tom figures his deductible and nondeductible amounts as shown on Worksheet 1-2. Where can i file my state taxes only Figuring Your Reduced IRA Deduction for 2013—Example 1 Illustrated. Where can i file my state taxes only Betty figures her IRA deduction as follows. Where can i file my state taxes only Betty can treat all or part of her contributions as either deductible or nondeductible. Where can i file my state taxes only This is because her $5,500 contribution for 2013 is not subject to the deduction phaseout discussed earlier under Limit if Covered by Employer Plan . Where can i file my state taxes only She does not need to use Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013, because their modified AGI is not within the phaseout range that applies. Where can i file my state taxes only Betty decides to treat her $5,500 IRA contributions as deductible. Where can i file my state taxes only The IRA deductions of $5,080 and $5,500 on the joint return for Tom and Betty total $10,580. Where can i file my state taxes only Example 2. Where can i file my state taxes only For 2013, Ed and Sue file a joint return on Form 1040. Where can i file my state taxes only They are both 39 years old. Where can i file my state taxes only Ed is covered by his employer's retirement plan. Where can i file my state taxes only Ed's salary is $45,000. Where can i file my state taxes only Sue had no compensation for the year and did not contribute to an IRA. Where can i file my state taxes only Sue is not covered by an employer plan. Where can i file my state taxes only Ed contributed $5,500 to his traditional IRA and $5,500 to a traditional IRA for Sue (a Kay Bailey Hutchison Spousal IRA). Where can i file my state taxes only Their combined modified AGI, which includes $2,000 interest and dividend income and a large capital gain from the sale of stock, is $180,555. Where can i file my state taxes only Because the combined modified AGI is $115,000 or more, Ed cannot deduct any of the contribution to his traditional IRA. Where can i file my state taxes only He can either leave the $5,500 of nondeductible contributions in his IRA or withdraw them by April 15, 2014. Where can i file my state taxes only Sue figures her IRA deduction as shown on Worksheet 1-2. Where can i file my state taxes only Figuring Your Reduced IRA Deduction for 2013—Example 2 Illustrated. Where can i file my state taxes only Worksheet 1-2. Where can i file my state taxes only Figuring Your Reduced IRA Deduction for 2013 (Use only if you or your spouse is covered by an employer plan and your modified AGI falls between the two amounts shown below for your coverage situation and filing status. Where can i file my state taxes only ) Note. Where can i file my state taxes only If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. Where can i file my state taxes only IF you . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only AND your  filing status is . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only AND your modified AGI is over . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only THEN enter on  line 1 below . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only       are covered by an employer plan single or head of household $59,000 $69,000     married filing jointly or qualifying widow(er) $95,000 $115,000     married filing separately $0 $10,000     are not covered by an employer plan, but your spouse is covered married filing jointly $178,000 $188,000     married filing separately $0 $10,000     1. Where can i file my state taxes only Enter applicable amount from table above 1. Where can i file my state taxes only   2. Where can i file my state taxes only Enter your modified AGI (that of both spouses, if married filing jointly) 2. Where can i file my state taxes only     Note. Where can i file my state taxes only If line 2 is equal to or more than the amount on line 1, stop here. Where can i file my state taxes only  Your IRA contributions are not deductible. Where can i file my state taxes only See Nondeductible Contributions , earlier. Where can i file my state taxes only     3. Where can i file my state taxes only Subtract line 2 from line 1. Where can i file my state taxes only If line 3 is $10,000 or more ($20,000 or more if married filing jointly or qualifying widow(er) and you are covered by an employer plan), stop here. Where can i file my state taxes only You can take a full IRA deduction for contributions of up to $5,500 ($6,500 if you are age 50 or older) or 100% of your (and if married filing jointly, your spouse's) compensation, whichever is less 3. Where can i file my state taxes only   4. Where can i file my state taxes only Multiply line 3 by the percentage below that applies to you. Where can i file my state taxes only If the result is not a multiple of $10, round it to the next highest multiple of $10. Where can i file my state taxes only (For example, $611. Where can i file my state taxes only 40 is rounded to $620. Where can i file my state taxes only ) However, if the result is less than $200, enter $200. Where can i file my state taxes only         Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Where can i file my state taxes only 5% (. Where can i file my state taxes only 275) (by 32. Where can i file my state taxes only 5% (. Where can i file my state taxes only 325) if you are age 50 or older). Where can i file my state taxes only All others, multiply line 3 by 55% (. Where can i file my state taxes only 55) (by 65% (. Where can i file my state taxes only 65) if you are age 50 or older). Where can i file my state taxes only 4. Where can i file my state taxes only   5. Where can i file my state taxes only Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Where can i file my state taxes only If you are filing a joint return and your compensation is less than your spouse's, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year. Where can i file my state taxes only If you file Form 1040 or Form 1040NR, do not reduce your compensation by any losses from self-employment 5. Where can i file my state taxes only   6. Where can i file my state taxes only Enter contributions made, or to be made, to your IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older). Where can i file my state taxes only If contributions are more than $5,500 ($6,500 if you are age 50 or older), see Excess Contributions , later. Where can i file my state taxes only 6. Where can i file my state taxes only   7. Where can i file my state taxes only IRA deduction. Where can i file my state taxes only Compare lines 4, 5, and 6. Where can i file my state taxes only Enter the smallest amount (or a smaller amount if you choose) here and on the Form 1040, 1040A, or 1040NR line for your IRA, whichever applies. Where can i file my state taxes only If line 6 is more than line 7 and you want to make a nondeductible contribution, go to line 8 7. Where can i file my state taxes only   8. Where can i file my state taxes only Nondeductible contribution. Where can i file my state taxes only Subtract line 7 from line 5 or 6, whichever is smaller. Where can i file my state taxes only  Enter the result here and on line 1 of your Form 8606 8. Where can i file my state taxes only   Worksheet 1-2. Where can i file my state taxes only Figuring Your Reduced IRA Deduction for 2013—Example 1 Illustrated (Use only if you or your spouse is covered by an employer plan and your modified AGI falls between the two amounts shown below for your coverage situation and filing status. Where can i file my state taxes only ) Note. Where can i file my state taxes only If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. Where can i file my state taxes only IF you . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only AND your  filing status is . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only AND your modified AGI is over . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only THEN enter on  line 1 below . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only       are covered by an employer plan single or head of household $59,000 $69,000     married filing jointly or qualifying widow(er) $95,000 $115,000     married filing separately $0 $10,000     are not covered by an employer plan, but your spouse is covered married filing jointly $178,000 $188,000     married filing separately $0 $10,000     1. Where can i file my state taxes only Enter applicable amount from table above 1. Where can i file my state taxes only 115,000 2. Where can i file my state taxes only Enter your modified AGI (that of both spouses, if married filing jointly) 2. Where can i file my state taxes only 96,555   Note. Where can i file my state taxes only If line 2 is equal to or more than the amount on line 1, stop here. Where can i file my state taxes only  Your IRA contributions are not deductible. Where can i file my state taxes only See Nondeductible Contributions , earlier. Where can i file my state taxes only     3. Where can i file my state taxes only Subtract line 2 from line 1. Where can i file my state taxes only If line 3 is $10,000 or more ($20,000 or more if married filing jointly or qualifying widow(er) and you are covered by an employer plan), stop here. Where can i file my state taxes only You can take a full IRA deduction for contributions of up to $5,500 ($6,500 if you are age 50 or older) or 100% of your (and if married filing jointly, your spouse's) compensation, whichever is less 3. Where can i file my state taxes only 18,445 4. Where can i file my state taxes only Multiply line 3 by the percentage below that applies to you. Where can i file my state taxes only If the result is not a multiple of $10, round it to the next highest multiple of $10. Where can i file my state taxes only (For example, $611. Where can i file my state taxes only 40 is rounded to $620. Where can i file my state taxes only ) However, if the result is less than $200, enter $200. Where can i file my state taxes only         Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Where can i file my state taxes only 5% (. Where can i file my state taxes only 275) (by 32. Where can i file my state taxes only 5% (. Where can i file my state taxes only 325) if you are age 50 or older). Where can i file my state taxes only All others, multiply line 3 by 55% (. Where can i file my state taxes only 55) (by 65% (. Where can i file my state taxes only 65) if you are age 50 or older). Where can i file my state taxes only 4. Where can i file my state taxes only 5,080 5. Where can i file my state taxes only Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Where can i file my state taxes only If you are filing a joint return and your compensation is less than your spouse's, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year. Where can i file my state taxes only If you file Form 1040 or Form 1040NR, do not reduce your compensation by any losses from self-employment 5. Where can i file my state taxes only 59,000 6. Where can i file my state taxes only Enter contributions made, or to be made, to your IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older). Where can i file my state taxes only If contributions are more than $5,500 ($6,500 if you are age 50 or older), see Excess Contributions , later. Where can i file my state taxes only 6. Where can i file my state taxes only 5,500 7. Where can i file my state taxes only IRA deduction. Where can i file my state taxes only Compare lines 4, 5, and 6. Where can i file my state taxes only Enter the smallest amount (or a smaller amount if you choose) here and on the Form 1040, 1040A, or 1040NR line for your IRA, whichever applies. Where can i file my state taxes only If line 6 is more than line 7 and you want to make a nondeductible contribution, go to line 8 7. Where can i file my state taxes only 5,080 8. Where can i file my state taxes only Nondeductible contribution. Where can i file my state taxes only Subtract line 7 from line 5 or 6, whichever is smaller. Where can i file my state taxes only  Enter the result here and on line 1 of your Form 8606 8. Where can i file my state taxes only 420 Worksheet 1-2. Where can i file my state taxes only Figuring Your Reduced IRA Deduction for 2013—Example 2 Illustrated (Use only if you or your spouse is covered by an employer plan and your modified AGI falls between the two amounts shown below for your coverage situation and filing status. Where can i file my state taxes only ) Note. Where can i file my state taxes only If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. Where can i file my state taxes only IF you . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only AND your  filing status is . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only AND your modified AGI is over . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only THEN enter on  line 1 below . Where can i file my state taxes only . Where can i file my state taxes only . Where can i file my state taxes only       are covered by an employer plan single or head of household $59,000 $69,000     married filing jointly or qualifying widow(er) $95,000 $115,000     married filing separately $0 $10,000     are not covered by an employer plan, but your spouse is covered married filing jointly $178,000 $188,000     married filing separately $0 $10,000     1. Where can i file my state taxes only Enter applicable amount from table above 1. Where can i file my state taxes only 188,000 2. Where can i file my state taxes only Enter your modified AGI (that of both spouses, if married filing jointly) 2. Where can i file my state taxes only 180,555   Note. Where can i file my state taxes only If line 2 is equal to or more than the amount on line 1, stop here. Where can i file my state taxes only  Your IRA contributions are not deductible. Where can i file my state taxes only See Nondeductible Contributions , earlier. Where can i file my state taxes only     3. Where can i file my state taxes only Subtract line 2 from line 1. Where can i file my state taxes only If line 3 is $10,000 or more ($20,000 or more if married filing jointly or qualifying widow(er) and you are covered by an employer plan), stop here. Where can i file my state taxes only You can take a full IRA deduction for contributions of up to $5,500 ($6,500 if you are age 50 or older) or 100% of your (and if married filing jointly, your spouse's) compensation, whichever is less 3. Where can i file my state taxes only 7,445 4. Where can i file my state taxes only Multiply line 3 by the percentage below that applies to you. Where can i file my state taxes only If the result is not a multiple of $10, round it to the next highest multiple of $10. Where can i file my state taxes only (For example, $611. Where can i file my state taxes only 40 is rounded to $620. Where can i file my state taxes only ) However, if the result is less than $200, enter $200. Where can i file my state taxes only         Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Where can i file my state taxes only 5% (. Where can i file my state taxes only 275) (by 32. Where can i file my state taxes only 5% (. Where can i file my state taxes only 325) if you are age 50 or older). Where can i file my state taxes only All others, multiply line 3 by 55% (. Where can i file my state taxes only 55) (by 65% (. Where can i file my state taxes only 65) if you are age 50 or older). Where can i file my state taxes only 4. Where can i file my state taxes only 4,100 5. Where can i file my state taxes only Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Where can i file my state taxes only If you are filing a joint return and your compensation is less than your spouse's, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year. Where can i file my state taxes only If you file Form 1040 or Form 1040NR, do not reduce your compensation by any losses from self-employment 5. Where can i file my state taxes only 39,500 6. Where can i file my state taxes only Enter contributions made, or to be made, to your IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older). Where can i file my state taxes only If contributions are more than $5,500 ($6,500 if you are age 50 or older), see Excess Contributions , later. Where can i file my state taxes only 6. Where can i file my state taxes only 5,500 7. Where can i file my state taxes only IRA deduction. Where can i file my state taxes only Compare lines 4, 5, and 6. Where can i file my state taxes only Enter the smallest amount (or a smaller amount if you choose) here and on the Form 1040, 1040A, or 1040NR line for your IRA, whichever applies. Where can i file my state taxes only If line 6 is more than line 7 and you want to make a nondeductible contribution, go to line 8 7. Where can i file my state taxes only 4,100 8. Where can i file my state taxes only Nondeductible contribution. Where can i file my state taxes only Subtract line 7 from line 5 or 6, whichever is smaller. Where can i file my state taxes only  Enter the result here and on line 1 of your Form 8606 8. Where can i file my state taxes only 1,400 What if You Inherit an IRA? If you inherit a traditional IRA, you are called a beneficiary. Where can i file my state taxes only A beneficiary can be any person or entity the owner chooses to receive the benefits of the IRA after he or she dies. Where can i file my state taxes only Beneficiaries of a traditional IRA must include in their gross income any taxable distributions they receive. Where can i file my state taxes only Inherited from spouse. Where can i file my state taxes only   If you inherit a traditional IRA from your spouse, you generally have the following three choices. Where can i file my state taxes only You can: Treat it as your own IRA by designating yourself as the account owner. Where can i file my state taxes only Treat it as your own by rolling it over into your IRA, or to the extent it is taxable, into a: Qualified employer plan, Qualified employee annuity plan (section 403(a) plan), Tax-sheltered annuity plan (s