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Where To Get Tax Form 1040x

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Where To Get Tax Form 1040x

Where to get tax form 1040x 2. Where to get tax form 1040x   Roth IRAs Table of Contents What's New for 2013 What's New for 2014 Reminders Introduction What Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA?How Much Can Be Contributed? When Can You Make Contributions? What if You Contribute Too Much? Can You Move Amounts Into a Roth IRA?Conversions Rollover From Employer's Plan Into a Roth IRA Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Rollover From a Roth IRA Rollover of Exxon Valdez Settlement Income Rollover of Airline Payments Are Distributions Taxable?What Are Qualified Distributions? Additional Tax on Early Distributions Ordering Rules for Distributions How Do You Figure the Taxable Part? Must You Withdraw or Use Assets?Minimum distributions. Where to get tax form 1040x Recognizing Losses on Investments Distributions After Owner's Death What's New for 2013 Roth IRA contribution limit. Where to get tax form 1040x  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. Where to get tax form 1040x If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. Where to get tax form 1040x However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. Where to get tax form 1040x For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in this chapter. Where to get tax form 1040x Modified AGI limit for Roth IRA contributions increased. Where to get tax form 1040x  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. Where to get tax form 1040x Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. Where to get tax form 1040x You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. Where to get tax form 1040x Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. Where to get tax form 1040x You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. Where to get tax form 1040x Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Where to get tax form 1040x You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Where to get tax form 1040x See Can You Contribute to a Roth IRA? in this chapter. Where to get tax form 1040x Net Investment Income Tax. Where to get tax form 1040x  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 to get tax form 1040x However, these distributions are taken into account when determining the modified adjusted gross income threshold. Where to get tax form 1040x Distributions from a nonqualified retirement plan are included in net investment income. Where to get tax form 1040x See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. Where to get tax form 1040x What's New for 2014 Modified AGI limit for Roth IRA contributions increased. Where to get tax form 1040x  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. Where to get tax form 1040x Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. Where to get tax form 1040x You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. Where to get tax form 1040x Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. Where to get tax form 1040x You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. Where to get tax form 1040x Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Where to get tax form 1040x You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Where to get tax form 1040x Reminders Deemed IRAs. Where to get tax form 1040x  For plan years beginning after 2002, a qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. Where to get tax form 1040x If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. Where to get tax form 1040x An employee's account can be treated as a traditional IRA or a Roth IRA. Where to get tax form 1040x For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Where to get tax form 1040x Designated Roth accounts. Where to get tax form 1040x  Designated Roth accounts are separate accounts under 401(k), 403(b), or 457(b) plans that accept elective deferrals that are referred to as Roth contributions. Where to get tax form 1040x These elective deferrals are included in your income, but qualified distributions from these accounts are not included in your income. Where to get tax form 1040x Designated Roth accounts are not IRAs and should not be confused with Roth IRAs. Where to get tax form 1040x Contributions, up to their respective limits, can be made to Roth IRAs and designated Roth accounts according to your eligibility to participate. Where to get tax form 1040x A contribution to one does not impact your eligibility to contribute to the other. Where to get tax form 1040x See Publication 575, for more information on designated Roth accounts. Where to get tax form 1040x Introduction Regardless of your age, you may be able to establish and make nondeductible contributions to an individual retirement plan called a Roth IRA. Where to get tax form 1040x Contributions not reported. Where to get tax form 1040x   You do not report Roth IRA contributions on your return. Where to get tax form 1040x What Is a Roth IRA? A Roth IRA is an individual retirement plan that, except as explained in this chapter, is subject to the rules that apply to a traditional IRA (defined next). Where to get tax form 1040x It can be either an account or an annuity. Where to get tax form 1040x Individual retirement accounts and annuities are described in chapter 1 under How Can a Traditional IRA Be Opened. Where to get tax form 1040x To be a Roth IRA, the account or annuity must be designated as a Roth IRA when it is opened. Where to get tax form 1040x A deemed IRA can be a Roth IRA, but neither a SEP IRA nor a SIMPLE IRA can be designated as a Roth IRA. Where to get tax form 1040x Unlike a traditional IRA, you cannot deduct contributions to a Roth IRA. Where to get tax form 1040x But, if you satisfy the requirements, qualified distributions (discussed later) are tax free. Where to get tax form 1040x Contributions can be made to your Roth IRA after you reach age 70½ and you can leave amounts in your Roth IRA as long as you live. Where to get tax form 1040x Traditional IRA. Where to get tax form 1040x   A traditional IRA is any IRA that is not a Roth IRA or SIMPLE IRA. Where to get tax form 1040x Traditional IRAs are discussed in chapter 1. Where to get tax form 1040x When Can a Roth IRA Be Opened? You can open a Roth IRA at any time. Where to get tax form 1040x However, the time for making contributions for any year is limited. Where to get tax form 1040x See When Can You Make Contributions , later under Can You Contribute to a Roth IRA. Where to get tax form 1040x Can You Contribute to a Roth IRA? Generally, you can contribute to a Roth IRA if you have taxable compensation (defined later) and your modified AGI (defined later) is less than: $188,000 for married filing jointly or qualifying widow(er), $127,000 for single, head of household, or married filing separately and you did not live with your spouse at any time during the year, and $10,000 for married filing separately and you lived with your spouse at any time during the year. Where to get tax form 1040x You may be able to claim a credit for contributions to your Roth IRA. Where to get tax form 1040x For more information, see chapter 4. Where to get tax form 1040x Is there an age limit for contributions?   Contributions can be made to your Roth IRA regardless of your age. Where to get tax form 1040x Can you contribute to a Roth IRA for your spouse?   You can contribute to a Roth IRA for your spouse provided the contributions satisfy the Kay Bailey Hutchison Spousal IRA limit discussed in chapter 1 under How Much Can Be Contributed, you file jointly, and your modified AGI is less than $188,000. Where to get tax form 1040x Compensation. Where to get tax form 1040x   Compensation includes wages, salaries, tips, professional fees, bonuses, and other amounts received for providing personal services. Where to get tax form 1040x It also includes commissions, self-employment income, nontaxable combat pay, military differential pay, and taxable alimony and separate maintenance payments. Where to get tax form 1040x For more information, see What Is Compensation? under Who Can Open a Traditional IRA? in chapter 1. Where to get tax form 1040x Modified AGI. Where to get tax form 1040x   Your modified AGI for Roth IRA purposes is your adjusted gross income (AGI) as shown on your return with some adjustments. Where to get tax form 1040x Use Worksheet 2-1 , later, to determine your modified AGI. Where to get tax form 1040x    Do not subtract conversion income when figuring your other AGI-based phaseouts and taxable income, such as your deduction for medical and dental expenses. Where to get tax form 1040x Subtract them from AGI only for the purpose of figuring your modified AGI for Roth IRA purposes. Where to get tax form 1040x How Much Can Be Contributed? The contribution limit for Roth IRAs generally depends on whether contributions are made only to Roth IRAs or to both traditional IRAs and Roth IRAs. Where to get tax form 1040x Worksheet 2-1. Where to get tax form 1040x Modified Adjusted Gross Income for Roth IRA Purposes Use this worksheet to figure your modified adjusted gross income for Roth IRA purposes. Where to get tax form 1040x 1. Where to get tax form 1040x Enter your adjusted gross income from Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37 1. Where to get tax form 1040x   2. Where to get tax form 1040x Enter any income resulting from the conversion of an IRA (other than a Roth IRA) to a Roth IRA (included on Form 1040, line 15b, Form 1040A, line 11b, or Form 1040NR, line 16b) and a rollover from a qualified retirement plan to a Roth IRA (included on Form 1040, line 16b, Form 1040A, line 12b, or Form 1040NR, line 17b) 2. Where to get tax form 1040x   3. Where to get tax form 1040x Subtract line 2 from line 1 3. Where to get tax form 1040x   4. Where to get tax form 1040x Enter any traditional IRA deduction from Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32 4. Where to get tax form 1040x   5. Where to get tax form 1040x Enter any student loan interest deduction from Form 1040, line 33; Form 1040A, line 18; or Form 1040NR, line 33 5. Where to get tax form 1040x   6. Where to get tax form 1040x Enter any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19 6. Where to get tax form 1040x   7. Where to get tax form 1040x Enter any domestic production activities deduction from Form 1040, line 35, or Form 1040NR, line 34 7. Where to get tax form 1040x   8. Where to get tax form 1040x Enter any foreign earned income exclusion and/or housing exclusion from Form 2555, line 45, or Form 2555-EZ, line 18 8. Where to get tax form 1040x   9. Where to get tax form 1040x Enter any foreign housing deduction from Form 2555, line 50 9. Where to get tax form 1040x   10. Where to get tax form 1040x Enter any excludable qualified savings bond interest from Form 8815, line 14 10. Where to get tax form 1040x   11. Where to get tax form 1040x Enter any excluded employer-provided adoption benefits from Form 8839, line 28 11. Where to get tax form 1040x   12. Where to get tax form 1040x Add the amounts on lines 3 through 11 12. Where to get tax form 1040x   13. Where to get tax form 1040x Enter: $188,000 if married filing jointly or qualifying widow(er), $10,000 if married filing separately and you lived with your spouse at any time during the year, or $127,000 for all others 13. Where to get tax form 1040x   Is the amount on line 12 more than the amount on line 13? If yes, see the note below. Where to get tax form 1040x  If no, the amount on line 12 is your modified adjusted gross income for Roth IRA purposes. Where to get tax form 1040x       Note. Where to get tax form 1040x If the amount on line 12 is more than the amount on line 13 and you have other income or loss items, such as social security income or passive activity losses, that are subject to AGI-based phaseouts, you can refigure your AGI solely for the purpose of figuring your modified AGI for Roth IRA purposes. Where to get tax form 1040x (If you receive social security benefits, use Worksheet 1 in Appendix B to refigure your AGI. Where to get tax form 1040x ) Then go to line 3 above in this Worksheet 2-1 to refigure your modified AGI. Where to get tax form 1040x If you do not have other income or loss items subject to AGI-based phaseouts, your modified adjusted gross income for Roth IRA purposes is the amount on line 12 above. Where to get tax form 1040x Roth IRAs only. Where to get tax form 1040x   If contributions are made only to Roth IRAs, your contribution limit generally is the lesser of: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation. Where to get tax form 1040x   However, if your modified AGI is above a certain amount, your contribution limit may be reduced, as explained later under Contribution limit reduced . Where to get tax form 1040x Roth IRAs and traditional IRAs. Where to get tax form 1040x   If contributions are made to both Roth IRAs and traditional IRAs established for your benefit, your contribution limit for Roth IRAs generally is the same as your limit would be if contributions were made only to Roth IRAs, but then reduced by all contributions for the year to all IRAs other than Roth IRAs. Where to get tax form 1040x Employer contributions under a SEP or SIMPLE IRA plan do not affect this limit. Where to get tax form 1040x   This means that your contribution limit is the lesser of: $5,500 ($6,500 if you are age 50 or older) minus all contributions (other than employer contributions under a SEP or SIMPLE IRA plan) for the year to all IRAs other than Roth IRAs, or Your taxable compensation minus all contributions (other than employer contributions under a SEP or SIMPLE IRA plan) for the year to all IRAs other than Roth IRAs. Where to get tax form 1040x   However, if your modified AGI is above a certain amount, your contribution limit may be reduced, as explained below under Contribution limit reduced . Where to get tax form 1040x   Simplified employee pensions (SEPs) are discussed in Publication 560. Where to get tax form 1040x Savings incentive match plans for employees (SIMPLEs) are discussed in chapter 3. Where to get tax form 1040x Repayment of reservist distributions. Where to get tax form 1040x   You can repay qualified reservist distributions even if the repayments would cause your total contributions to the Roth IRA to be more than the general limit on contributions. Where to get tax form 1040x However, the total repayments cannot be more than the amount of your distribution. Where to get tax form 1040x Note. Where to get tax form 1040x If you make repayments of qualified reservist distributions to a Roth IRA, increase your basis in the Roth IRA by the amount of the repayment. Where to get tax form 1040x For more information, see Qualified reservist repayments under How Much Can Be Contributed? in chapter 1. Where to get tax form 1040x Contribution limit reduced. Where to get tax form 1040x   If your modified AGI is above a certain amount, your contribution limit is gradually reduced. Where to get tax form 1040x Use Table 2-1, later, to determine if this reduction applies to you. Where to get tax form 1040x Table 2-1. Where to get tax form 1040x Effect of Modified AGI on Roth IRA Contribution This table shows whether your contribution to a Roth IRA is affected by the amount of your modified adjusted gross income (modified AGI). Where to get tax form 1040x IF you have taxable compensation and your filing status is . Where to get tax form 1040x . Where to get tax form 1040x . Where to get tax form 1040x AND your modified AGI is . Where to get tax form 1040x . Where to get tax form 1040x . Where to get tax form 1040x THEN . Where to get tax form 1040x . Where to get tax form 1040x . Where to get tax form 1040x married filing jointly or  qualifying widow(er) less than $178,000 you can contribute up to $5,500 ($6,500 if you are age 50 or older) as explained under How Much Can Be Contributed . Where to get tax form 1040x at least $178,000 but less than $188,000 the amount you can contribute is reduced as explained under Contribution limit reduced . Where to get tax form 1040x $188,000 or more you cannot contribute to a Roth IRA. Where to get tax form 1040x married filing separately and you lived with your spouse at any time during the year zero (-0-) you can contribute up to $5,500 ($6,500 if you are age 50 or older) as explained under How Much Can Be Contributed . Where to get tax form 1040x more than zero (-0-) but less than $10,000 the amount you can contribute is reduced as explained under Contribution limit reduced . Where to get tax form 1040x $10,000 or more you cannot contribute to a Roth IRA. Where to get tax form 1040x single, head of household,  or married filing separately and you did not live with your spouse at any time during the year less than $112,000 you can contribute up to $5,500 ($6,500 if you are age 50 or older) as explained under How Much Can Be Contributed . Where to get tax form 1040x at least $112,000 but less than $127,000 the amount you can contribute is reduced as explained under Contribution limit reduced . Where to get tax form 1040x $127,000 or more you cannot contribute to a Roth IRA. Where to get tax form 1040x Figuring the reduction. Where to get tax form 1040x   If the amount you can contribute must be reduced, use Worksheet 2-2, later, to figure your reduced contribution limit. Where to get tax form 1040x Worksheet 2-2. Where to get tax form 1040x Determining Your Reduced Roth IRA Contribution Limit Before using this worksheet, check Table 2-1, earlier, to determine whether or not your Roth IRA contribution limit is reduced. Where to get tax form 1040x If it is, use this worksheet to determine how much it is reduced. Where to get tax form 1040x 1. Where to get tax form 1040x Enter your modified AGI for Roth IRA purposes (Worksheet 2-1, line 12) 1. Where to get tax form 1040x   2. Where to get tax form 1040x Enter: $178,000 if filing a joint return or qualifying widow(er), $-0- if married filing a separate return and you lived with your spouse at any time in 2013, or $112,000 for all others 2. Where to get tax form 1040x   3. Where to get tax form 1040x Subtract line 2 from line 1 3. Where to get tax form 1040x   4. Where to get tax form 1040x Enter: $10,000 if filing a joint return or qualifying widow(er) or married filing a separate return and you lived with your spouse at any time during the year, or $15,000 for all others 4. Where to get tax form 1040x   5. Where to get tax form 1040x Divide line 3 by line 4 and enter the result as a decimal (rounded to at least three places). Where to get tax form 1040x If the result is 1. Where to get tax form 1040x 000 or more, enter 1. Where to get tax form 1040x 000 5. Where to get tax form 1040x   6. Where to get tax form 1040x Enter the lesser of: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation 6. Where to get tax form 1040x   7. Where to get tax form 1040x Multiply line 5 by line 6 7. Where to get tax form 1040x   8. Where to get tax form 1040x Subtract line 7 from line 6. Where to get tax form 1040x Round the result up to the nearest $10. Where to get tax form 1040x If the result is less than $200, enter $200 8. Where to get tax form 1040x   9. Where to get tax form 1040x Enter contributions for the year to other IRAs 9. Where to get tax form 1040x   10. Where to get tax form 1040x Subtract line 9 from line 6 10. Where to get tax form 1040x   11. Where to get tax form 1040x Enter the lesser of line 8 or line 10. Where to get tax form 1040x This is your reduced Roth IRA contribution limit 11. Where to get tax form 1040x      Round your reduced contribution limit up to the nearest $10. Where to get tax form 1040x If your reduced contribution limit is more than $0, but less than $200, increase the limit to $200. Where to get tax form 1040x Example. Where to get tax form 1040x You are a 45-year-old, single individual with taxable compensation of $113,000. Where to get tax form 1040x You want to make the maximum allowable contribution to your Roth IRA for 2013. Where to get tax form 1040x Your modified AGI for 2013 is $113,000. Where to get tax form 1040x You have not contributed to any traditional IRA, so the maximum contribution limit before the modified AGI reduction is $5,500. Where to get tax form 1040x You figure your reduced Roth IRA contribution of $5,140 as shown on Worksheet 2-2. Where to get tax form 1040x Example—Illustrated, later. Where to get tax form 1040x   Worksheet 2-2. Where to get tax form 1040x Example—Illustrated Before using this worksheet, check Table 2-1, earlier, to determine whether or not your Roth IRA contribution limit is reduced. Where to get tax form 1040x If it is, use this worksheet to determine how much it is reduced. Where to get tax form 1040x 1. Where to get tax form 1040x Enter your modified AGI for Roth IRA purposes (Worksheet 2-1, line 12) 1. Where to get tax form 1040x 113,000 2. Where to get tax form 1040x Enter: $178,000 if filing a joint return or qualifying widow(er), $-0- if married filing a separate return and you lived with your spouse at any time in 2013, or $112,000 for all others 2. Where to get tax form 1040x 112,000 3. Where to get tax form 1040x Subtract line 2 from line 1 3. Where to get tax form 1040x 1,000 4. Where to get tax form 1040x Enter: $10,000 if filing a joint return or qualifying widow(er) or married filing a separate return and you lived with your spouse at any time during the year, or $15,000 for all others 4. Where to get tax form 1040x 15,000 5. Where to get tax form 1040x Divide line 3 by line 4 and enter the result as a decimal (rounded to at least three places). Where to get tax form 1040x If the result is 1. Where to get tax form 1040x 000 or more, enter 1. Where to get tax form 1040x 000 5. Where to get tax form 1040x . Where to get tax form 1040x 067 6. Where to get tax form 1040x Enter the lesser of: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation 6. Where to get tax form 1040x 5,500 7. Where to get tax form 1040x Multiply line 5 by line 6 7. Where to get tax form 1040x 369 8. Where to get tax form 1040x Subtract line 7 from line 6. Where to get tax form 1040x Round the result up to the nearest $10. Where to get tax form 1040x If the result is less than $200, enter $200 8. Where to get tax form 1040x 5,140 9. Where to get tax form 1040x Enter contributions for the year to other IRAs 9. Where to get tax form 1040x 0 10. Where to get tax form 1040x Subtract line 9 from line 6 10. Where to get tax form 1040x 5,500 11. Where to get tax form 1040x Enter the lesser of line 8 or line 10. Where to get tax form 1040x This is your reduced Roth IRA contribution limit 11. Where to get tax form 1040x 5,140 When Can You Make Contributions? You can make contributions to a Roth IRA for a year at any time during the year or by the due date of your return for that year (not including extensions). Where to get tax form 1040x You can make contributions for 2013 by the due date (not including extensions) for filing your 2013 tax return. Where to get tax form 1040x This means that most people can make contributions for 2013 by April 15, 2014. Where to get tax form 1040x What if You Contribute Too Much? A 6% excise tax applies to any excess contribution to a Roth IRA. Where to get tax form 1040x Excess contributions. Where to get tax form 1040x   These are the contributions to your Roth IRAs for a year that equal the total of: Amounts contributed for the tax year to your Roth IRAs (other than amounts properly and timely rolled over from a Roth IRA or properly converted from a traditional IRA or rolled over from a qualified retirement plan, as described later) that are more than your contribution limit for the year (explained earlier under How Much Can Be Contributed? ), plus Any excess contributions for the preceding year, reduced by the total of: Any distributions out of your Roth IRAs for the year, plus Your contribution limit for the year minus your contributions to all your IRAs for the year. Where to get tax form 1040x Withdrawal of excess contributions. Where to get tax form 1040x   For purposes of determining excess contributions, any contribution that is withdrawn on or before the due date (including extensions) for filing your tax return for the year is treated as an amount not contributed. Where to get tax form 1040x This treatment only applies if any earnings on the contributions are also withdrawn. Where to get tax form 1040x The earnings are considered earned and received in the year the excess contribution was made. Where to get tax form 1040x   If you timely filed your 2013 tax return without withdrawing a contribution that you made in 2013, you can still have the contribution returned to you within 6 months of the due date of your 2013 tax return, excluding extensions. Where to get tax form 1040x If you do, file an amended return with “Filed pursuant to section 301. Where to get tax form 1040x 9100-2” written at the top. Where to get tax form 1040x Report any related earnings on the amended return and include an explanation of the withdrawal. Where to get tax form 1040x Make any other necessary changes on the amended return. Where to get tax form 1040x Applying excess contributions. Where to get tax form 1040x    If contributions to your Roth 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 to get tax form 1040x Can You Move Amounts Into a Roth IRA? You may be able to convert amounts from either a traditional, SEP, or SIMPLE IRA into a Roth IRA. Where to get tax form 1040x You may be able to roll over amounts from a qualified retirement plan to a Roth IRA. Where to get tax form 1040x You may be able to recharacterize contributions made to one IRA as having been made directly to a different IRA. Where to get tax form 1040x You can roll amounts over from a designated Roth account or from one Roth IRA to another Roth IRA. Where to get tax form 1040x Conversions You can convert a traditional IRA to a Roth IRA. Where to get tax form 1040x The conversion is treated as a rollover, regardless of the conversion method used. Where to get tax form 1040x Most of the rules for rollovers, described in chapter 1 under Rollover From One IRA Into Another , apply to these rollovers. Where to get tax form 1040x However, the 1-year waiting period does not apply. Where to get tax form 1040x Conversion methods. Where to get tax form 1040x   You can convert amounts from a traditional IRA to a Roth IRA in any of the following three ways. Where to get tax form 1040x Rollover. Where to get tax form 1040x You can receive a distribution from a traditional IRA and roll it over (contribute it) to a Roth IRA within 60 days after the distribution. Where to get tax form 1040x Trustee-to-trustee transfer. Where to get tax form 1040x You can direct the trustee of the traditional IRA to transfer an amount from the traditional IRA to the trustee of the Roth IRA. Where to get tax form 1040x Same trustee transfer. Where to get tax form 1040x If the trustee of the traditional IRA also maintains the Roth IRA, you can direct the trustee to transfer an amount from the traditional IRA to the Roth IRA. Where to get tax form 1040x Same trustee. Where to get tax form 1040x   Conversions made with the same trustee can be made by redesignating the traditional IRA as a Roth IRA, rather than opening a new account or issuing a new contract. Where to get tax form 1040x Income. Where to get tax form 1040x   You must include in your gross income distributions from a traditional IRA that you would have had to include in income if you had not converted them into a Roth IRA. Where to get tax form 1040x These amounts are normally included in income on your return for the year that you converted them from a traditional IRA to a Roth IRA. Where to get tax form 1040x If you must include any amount in your gross income, you may have to increase your withholding or make estimated tax payments. Where to get tax form 1040x See Publication 505, Tax Withholding and Estimated Tax. Where to get tax form 1040x More information. Where to get tax form 1040x   For more information on conversions, see Converting From Any Traditional IRA Into a Roth IRA in chapter 1. Where to get tax form 1040x Rollover From Employer's Plan Into a Roth IRA You can roll over into a Roth IRA all or part of an eligible rollover distribution you receive from your (or your deceased spouse's): Employer's qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan); Annuity plan; Tax-sheltered annuity plan (section 403(b) plan); or Governmental deferred compensation plan (section 457 plan). Where to get tax form 1040x Any amount rolled over is subject to the same rules for converting a traditional IRA into a Roth IRA. Where to get tax form 1040x See Converting From Any Traditional IRA Into a Roth IRA in chapter 1. Where to get tax form 1040x Also, the rollover contribution must meet the rollover requirements that apply to the specific type of retirement plan. Where to get tax form 1040x Rollover methods. Where to get tax form 1040x   You can roll over amounts from a qualified retirement plan to a Roth IRA in one of the following ways. Where to get tax form 1040x Rollover. Where to get tax form 1040x You can receive a distribution from a qualified retirement plan and roll it over (contribute) to a Roth IRA within 60 days after the distribution. Where to get tax form 1040x Since the distribution is paid directly to you, the payer generally must withhold 20% of it. Where to get tax form 1040x Direct rollover option. Where to get tax form 1040x Your employer's qualified plan must give you the option to have any part of an eligible rollover distribution paid directly to a Roth IRA. Where to get tax form 1040x Generally, no tax is withheld from any part of the designated distribution that is directly paid to the trustee of the Roth IRA. Where to get tax form 1040x Rollover by nonspouse beneficiary. Where to get tax form 1040x   If you are a designated beneficiary (other than a surviving spouse) of a deceased employee, you can roll over all or part of an eligible rollover distribution from one of the types of plans listed above into a Roth IRA. Where to get tax form 1040x You must make the rollover by a direct trustee-to-trustee transfer into an inherited Roth IRA. Where to get tax form 1040x   You will determine your required minimum distributions in years after you make the rollover based on whether the employee died before his or her required beginning date for taking distributions from the plan. Where to get tax form 1040x For more information, see Distributions after the employee’s death under Tax on Excess Accumulation in Publication 575. Where to get tax form 1040x Income. Where to get tax form 1040x   You must include in your gross income distributions from a qualified retirement plan that you would have had to include in income if you had not rolled them over into a Roth IRA. Where to get tax form 1040x You do not include in gross income any part of a distribution from a qualified retirement plan that is a return of contributions (after-tax contributions) to the plan that were taxable to you when paid. Where to get tax form 1040x These amounts are normally included in income on your return for the year of the rollover from the qualified employer plan to a Roth IRA. Where to get tax form 1040x If you must include any amount in your gross income, you may have to increase your withholding or make estimated tax payments. Where to get tax form 1040x See Publication 505, Tax Withholding and Estimated Tax. Where to get tax form 1040x For more information on eligible rollover distributions from qualified retirement plans and withholding, see Rollover From Employer's Plan Into an IRA in chapter 1. Where to get tax form 1040x Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments If you received a military death gratuity or SGLI payment with respect to a death from injury that occurred after October 6, 2001, you can contribute (roll over) all or part of the amount received to your Roth IRA. Where to get tax form 1040x The contribution is treated as a qualified rollover contribution. Where to get tax form 1040x The amount you can roll over to your Roth IRA cannot exceed the total amount that you received reduced by any part of that amount that was contributed to a Coverdell ESA or another Roth IRA. Where to get tax form 1040x Any military death gratuity or SGLI payment contributed to a Roth IRA is disregarded for purposes of the 1-year waiting period between rollovers. Where to get tax form 1040x The rollover must be completed before the end of the 1-year period beginning on the date you received the payment. Where to get tax form 1040x The amount contributed to your Roth IRA is treated as part of your cost basis (investment in the contract) in the Roth IRA that is not taxable when distributed. Where to get tax form 1040x Rollover From a Roth IRA You can withdraw, tax free, all or part of the assets from one Roth IRA if you contribute them within 60 days to another Roth IRA. Where to get tax form 1040x Most of the rules for rollovers, described in chapter 1 under Rollover From One IRA Into Another , apply to these rollovers. Where to get tax form 1040x However, rollovers from retirement plans other than Roth IRAs are disregarded for purposes of the 1-year waiting period between rollovers. Where to get tax form 1040x A rollover from a Roth IRA to an employer retirement plan is not allowed. Where to get tax form 1040x A rollover from a designated Roth account can only be made to another designated Roth account or to a Roth IRA. Where to get tax form 1040x If you roll over an amount from one Roth IRA to another Roth IRA, the 5-year period used to determine qualified distributions does not change. Where to get tax form 1040x The 5-year period begins with the first taxable year for which the contribution was made to the initial Roth IRA. Where to get tax form 1040x See What are Qualified Distributions , later. Where to get tax form 1040x Rollover of Exxon Valdez Settlement Income If you are a qualified taxpayer (defined in chapter 1, earlier) and you received qualified settlement income (defined in chapter 1, earlier), you can contribute all or part of the amount received to an eligible retirement plan which includes a Roth IRA. Where to get tax form 1040x The rules for contributing qualified settlement income to a Roth IRA are the same as the rules for contributing qualified settlement income to a traditional IRA with the following exception. Where to get tax form 1040x Qualified settlement income that is contributed to a Roth IRA, or to a designated Roth account, will be: Included in your taxable income for the year the qualified settlement income was received, and Treated as part of your cost basis (investment in the contract) in the Roth IRA that is not taxable when distributed. Where to get tax form 1040x For more information, see Rollover of Exxon Valdez Settlement Income in chapter 1. Where to get tax form 1040x Rollover of Airline Payments If you are a qualified airline employee (defined next), you may contribute any portion of an airline payment (defined below) you receive to a Roth IRA. Where to get tax form 1040x The contribution must be made within 180 days from the date you received the payment. Where to get tax form 1040x The contribution will be treated as a qualified rollover contribution. Where to get tax form 1040x The rollover contribution is included in income to the extent it would be included in income if it were not part of the rollover contribution. Where to get tax form 1040x Also, any reduction in the airline payment amount on account of employment taxes shall be disregarded when figuring the amount you can contribute to your Roth IRA. Where to get tax form 1040x Qualified airline employee. Where to get tax form 1040x    A current or former employee of a commercial airline carrier who was a participant in a qualified defined benefit plan maintained by the carrier which was terminated or became subject to restrictions under Section 402(b) of the Pension Protection Act of 2006. Where to get tax form 1040x These provisions also apply to surviving spouses of qualified airline employees. Where to get tax form 1040x Airline payment. Where to get tax form 1040x    An airline payment is any payment of money or other property that is paid to a qualified airline employee from a commercial airline carrier. Where to get tax form 1040x The payment also must be made both: Under the approval of an order of federal bankruptcy court in a case filed after September 11, 2001, and before January 1, 2007, and In respect of the qualified airline employee’s interest in a bankruptcy claim against the airline carrier, any note of the carrier (or amount paid in lieu of a note being issued), or any other fixed obligation of the carrier to pay a lump sum amount. Where to get tax form 1040x Any reduction in the airline payment amount on account of employment taxes shall be disregarded when figuring the amount you can roll over to your traditional IRA. Where to get tax form 1040x Also, an airline payment shall not include any amount payable on the basis of the airline carrier’s future earnings or profits. Where to get tax form 1040x Are Distributions Taxable? You do not include in your gross income qualified distributions or distributions that are a return of your regular contributions from your Roth IRA(s). Where to get tax form 1040x You also do not include distributions from your Roth IRA that you roll over tax free into another Roth IRA. Where to get tax form 1040x You may have to include part of other distributions in your income. Where to get tax form 1040x See Ordering Rules for Distributions , later. Where to get tax form 1040x Basis of distributed property. Where to get tax form 1040x   The basis of property distributed from a Roth IRA is its fair market value (FMV) on the date of distribution, whether or not the distribution is a qualified distribution. Where to get tax form 1040x Withdrawals of contributions by due date. Where to get tax form 1040x   If you withdraw contributions (including any net earnings on the contributions) by the due date of your return for the year in which you made the contribution, the contributions are treated as if you never made them. Where to get tax form 1040x If you have an extension of time to file your return, you can withdraw the contributions and earnings by the extended due date. Where to get tax form 1040x The withdrawal of contributions is tax free, but you must include the earnings on the contributions in income for the year in which you made the contributions. Where to get tax form 1040x What Are Qualified Distributions? A qualified distribution is any payment or distribution from your Roth IRA that meets the following requirements. Where to get tax form 1040x It is made after the 5-year period beginning with the first taxable year for which a contribution was made to a Roth IRA set up for your benefit, and The payment or distribution is: Made on or after the date you reach age 59½, Made because you are disabled (defined earlier), Made to a beneficiary or to your estate after your death, or One that meets the requirements listed under First home under Exceptions in chapter 1 (up to a $10,000 lifetime limit). Where to get tax form 1040x Additional Tax on Early Distributions If you receive a distribution that is not a qualified distribution, you may have to pay the 10% additional tax on early distributions as explained in the following paragraphs. Where to get tax form 1040x Distributions of conversion and certain rollover contributions within 5-year period. Where to get tax form 1040x   If, within the 5-year period starting with the first day of your tax year in which you convert an amount from a traditional IRA or rollover an amount from a qualified retirement plan to a Roth IRA, you take a distribution from a Roth IRA, you may have to pay the 10% additional tax on early distributions. Where to get tax form 1040x You generally must pay the 10% additional tax on any amount attributable to the part of the amount converted or rolled over (the conversion or rollover contribution) that you had to include in income (recapture amount). Where to get tax form 1040x A separate 5-year period applies to each conversion and rollover. Where to get tax form 1040x See Ordering Rules for Distributions , later, to determine the recapture amount, if any. Where to get tax form 1040x   The 5-year period used for determining whether the 10% early distribution tax applies to a distribution from a conversion or rollover contribution is separately determined for each conversion and rollover, and is not necessarily the same as the 5-year period used for determining whether a distribution is a qualified distribution. Where to get tax form 1040x See What Are Qualified Distributions , earlier. Where to get tax form 1040x   For example, if a calendar-year taxpayer makes a conversion contribution on February 25, 2013, and makes a regular contribution for 2012 on the same date, the 5-year period for the conversion begins January 1, 2013, while the 5-year period for the regular contribution begins on January 1, 2012. Where to get tax form 1040x   Unless one of the exceptions listed later applies, you must pay the additional tax on the portion of the distribution attributable to the part of the conversion or rollover contribution that you had to include in income because of the conversion or rollover. Where to get tax form 1040x   You must pay the 10% additional tax in the year of the distribution, even if you had included the conversion or rollover contribution in an earlier year. Where to get tax form 1040x You also must pay the additional tax on any portion of the distribution attributable to earnings on contributions. Where to get tax form 1040x Other early distributions. Where to get tax form 1040x   Unless one of the exceptions listed below applies, you must pay the 10% additional tax on the taxable part of any distributions that are not qualified distributions. Where to get tax form 1040x Exceptions. Where to get tax form 1040x   You may not have to pay the 10% additional tax in the following situations. Where to get tax form 1040x You have reached age 59½. Where to get tax form 1040x You are totally and permanently disabled. Where to get tax form 1040x You are the beneficiary of a deceased IRA owner. Where to get tax form 1040x You use the distribution to buy, build, or rebuild a first home. Where to get tax form 1040x The distributions are part of a series of substantially equal payments. Where to get tax form 1040x You have unreimbursed medical expenses that are more than 10% (or 7. Where to get tax form 1040x 5% if you or your spouse was born before January 2, 1949) of your adjusted gross income (defined earlier) for the year. Where to get tax form 1040x You are paying medical insurance premiums during a period of unemployment. Where to get tax form 1040x The distributions are not more than your qualified higher education expenses. Where to get tax form 1040x The distribution is due to an IRS levy of the qualified plan. Where to get tax form 1040x The distribution is a qualified reservist distribution. Where to get tax form 1040x Most of these exceptions are discussed earlier in chapter 1 under Early Distributions . Where to get tax form 1040x Please click here for the text description of the image. Where to get tax form 1040x Is Roth Distributions a Qualified Distribution? Ordering Rules for Distributions If you receive a distribution from your Roth IRA that is not a qualified distribution, part of it may be taxable. Where to get tax form 1040x There is a set order in which contributions (including conversion contributions and rollover contributions from qualified retirement plans) and earnings are considered to be distributed from your Roth IRA. Where to get tax form 1040x For these purposes, disregard the withdrawal of excess contributions and the earnings on them (discussed earlier under What if You Contribute Too Much ). Where to get tax form 1040x Order the distributions as follows. Where to get tax form 1040x Regular contributions. Where to get tax form 1040x Conversion and rollover contributions, on a first-in, first-out basis (generally, total conversions and rollovers from the earliest year first). Where to get tax form 1040x See Aggregation (grouping and adding) rules, later. Where to get tax form 1040x Take these conversion and rollover contributions into account as follows: Taxable portion (the amount required to be included in gross income because of the conversion or rollover) first, and then the Nontaxable portion. Where to get tax form 1040x Earnings on contributions. Where to get tax form 1040x Disregard rollover contributions from other Roth IRAs for this purpose. Where to get tax form 1040x Aggregation (grouping and adding) rules. Where to get tax form 1040x   Determine the taxable amounts distributed (withdrawn), distributions, and contributions by grouping and adding them together as follows. Where to get tax form 1040x Add all distributions from all your Roth IRAs during the year together. Where to get tax form 1040x Add all regular contributions made for the year (including contributions made after the close of the year, but before the due date of your return) together. Where to get tax form 1040x Add this total to the total undistributed regular contributions made in prior years. Where to get tax form 1040x Add all conversion and rollover contributions made during the year together. Where to get tax form 1040x For purposes of the ordering rules, in the case of any conversion or rollover in which the conversion or rollover distribution is made in 2013 and the conversion or rollover contribution is made in 2014, treat the conversion or rollover contribution as contributed before any other conversion or rollover contributions made in 2014. Where to get tax form 1040x Add any recharacterized contributions that end up in a Roth IRA to the appropriate contribution group for the year that the original contribution would have been taken into account if it had been made directly to the Roth IRA. Where to get tax form 1040x   Disregard any recharacterized contribution that ends up in an IRA other than a Roth IRA for the purpose of grouping (aggregating) both contributions and distributions. Where to get tax form 1040x Also disregard any amount withdrawn to correct an excess contribution (including the earnings withdrawn) for this purpose. Where to get tax form 1040x Example. Where to get tax form 1040x On October 15, 2009, Justin converted all $80,000 in his traditional IRA to his Roth IRA. Where to get tax form 1040x His Forms 8606 from prior years show that $20,000 of the amount converted is his basis. Where to get tax form 1040x Justin included $60,000 ($80,000 − $20,000) in his gross income. Where to get tax form 1040x On February 23, 2013, Justin made a regular contribution of $5,000 to a Roth IRA. Where to get tax form 1040x On November 8, 2013, at age 60, Justin took a $7,000 distribution from his Roth IRA. Where to get tax form 1040x The first $5,000 of the distribution is a return of Justin's regular contribution and is not includible in his income. Where to get tax form 1040x The next $2,000 of the distribution is not includible in income because it was included previously. Where to get tax form 1040x Figuring your recapture amount. Where to get tax form 1040x   If you had an early distribution from your Roth IRAs in 2013, you must allocate the early distribution by using the Recapture Amount—Allocation Chart, later. Where to get tax form 1040x Recapture Amount—Allocation Chart Enter the amount from your 2013 Form 8606, line 19   Before you begin: You will need your prior year Form(s) 8606 and income tax return(s) if you entered an amount on any line(s) as indicated below. Where to get tax form 1040x   You will now allocate the amount you entered above (2013 Form 8606, line 19) in the order shown, to the amounts on the lines listed below (to the extent a prior year distribution was not allocable to the amount). Where to get tax form 1040x The maximum amount you can enter on each line below is the amount entered on the referenced lines of the form for that year. Where to get tax form 1040x Note. Where to get tax form 1040x Once you have allocated the full amount from your 2013 Form 8606, line 19, STOP. Where to get tax form 1040x See the Example , earlier. Where to get tax form 1040x Tax Year Your Form 2013 Form 8606, line 20   Form 8606, line 22   1998 Form 8606, line 16   Form 8606, line 15   1999 Form 8606, line 16   Form 8606, line 15   2000 Form 8606, line 16   Form 8606, line 15   2001 Form 8606, line 18   Form 8606, line 17   2002 Form 8606, line 18   Form 8606, line 17   2003 Form 8606, line 18   Form 8606, line 17   2004 Form 8606, line 18   Form 8606, line 17   2005 Form 8606, line 18   Form 8606, line 17   2006 Form 8606, line 18   Form 8606, line 17   2007 Form 8606, line 18   Form 8606, line 17   2008 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2009 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2010 Form 8606, lines 18 and 23   Form 8606, lines 17 and 22   2011 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2012 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 25       *Only include those amounts rolled over to a Roth IRA. Where to get tax form 1040x  **Only include any contributions (usually Form 1099-R, box 5) that were taxable to you when made and rolled over to a Roth IRA. Where to get tax form 1040x Amount to include on Form 5329, line 1. Where to get tax form 1040x   Include on line 1 of your 2013 Form 5329 the following four amounts from the Recapture Amount—Allocation Chart that you filled out. Where to get tax form 1040x The amount you allocated to line 20 of your 2013 Form 8606. Where to get tax form 1040x The amount(s) allocated to your 2009 through 2013 Forms 8606, line 18, and your 2010 Form 8606, line 23. Where to get tax form 1040x The amount(s) allocated to your 2009, 2011, 2012, and 2013 Forms 1040, line 16b; Forms 1040A, line 12b; and Forms 1040NR, line 17b. Where to get tax form 1040x The amount from your 2013 Form 8606, line 25. Where to get tax form 1040x   Also, include any amount you allocated to line 20 of your 2013 Form 8606 on your 2013 Form 5329, line 2, and enter exception number 09. Where to get tax form 1040x Example. Where to get tax form 1040x Ishmael, age 32, opened a Roth IRA in 2000. Where to get tax form 1040x He made the maximum contributions to it every year. Where to get tax form 1040x In addition, he made the following transactions into his Roth IRA. Where to get tax form 1040x In 2005, he converted $10,000 from his traditional IRA into his Roth IRA. Where to get tax form 1040x He filled out a 2005 Form 8606 and attached it with his 2005 Form 1040. Where to get tax form 1040x He entered $0 on line 17 of Form 8606 because he took a deduction for all the contributions to the traditional IRA, therefore he has no basis. Where to get tax form 1040x He entered $10,000 on line 18 of Form 8606. Where to get tax form 1040x In 2011, he rolled over the entire balance of his qualified retirement plan, $20,000, into a Roth IRA when he changed jobs. Where to get tax form 1040x He used a 2011 Form 1040 to file his taxes. Where to get tax form 1040x He entered $20,000 on line 16a of Form 1040 because that was the amount reported in box 1 of his 2011 Form 1099-R. Where to get tax form 1040x Box 5 of his 2011 Form 1099-R reported $0 since he did not make any after-tax contributions to the qualified retirement plan. Where to get tax form 1040x He entered $20,000 on line 16b of Form 1040 since that is the taxable amount that was rolled over in 2011. Where to get tax form 1040x The total balance in his Roth IRA as of January 1, 2013 was $105,000 ($50,000 in contributions from 2000 through 2012 + $10,000 from the 2005 conversion + $20,000 from the 2011 rollover + $25,000 from earnings). Where to get tax form 1040x He has not taken any early distribution from his Roth IRA before 2013. Where to get tax form 1040x In 2013, he made the maximum contribution of $5,500 to his Roth IRA. Where to get tax form 1040x In August of 2013, he took a $85,500 early distribution from his Roth IRA to use as a down payment on the purchase of his first home. Where to get tax form 1040x See his filled out Illustrated Recapture Amount—Allocation Chart, later, to see how he allocated the amounts from the above transactions. Where to get tax form 1040x Based on his allocation, he would enter $20,000 on his 2013 Form 5329, line 1 (see Amount to include on Form 5329, line 1 , above). Where to get tax form 1040x He should also report $10,000 on his 2013 Form 5329, line 2, and enter exception 09 since that amount is not subject to the 10% additional tax on early distributions. Where to get tax form 1040x Illustrated Recapture Amount—Allocation Chart Enter the amount from your 2013 Form 8606, line 19 $85,500 Before you begin: You will need your prior year Form(s) 8606 and income tax return(s) if you entered an amount on any line(s) as indicated below. Where to get tax form 1040x   You will now allocate the amount you entered above (2013 Form 8606, line 19) in the order shown, to the amounts on the lines listed below (to the extent a prior year distribution was not allocable to the amount). Where to get tax form 1040x The maximum amount you can enter on each line below is the amount entered on the referenced lines of the form for that year. Where to get tax form 1040x Note. Where to get tax form 1040x Once you have allocated the full amount from your 2013 Form 8606, line 19, STOP. Where to get tax form 1040x See the Example , earlier. Where to get tax form 1040x Tax Year Your Form 2013 Form 8606, line 20 $10,000 Form 8606, line 22 $55,500 1998 Form 8606, line 16   Form 8606, line 15   1999 Form 8606, line 16   Form 8606, line 15   2000 Form 8606, line 16   Form 8606, line 15   2001 Form 8606, line 18   Form 8606, line 17   2002 Form 8606, line 18   Form 8606, line 17   2003 Form 8606, line 18   Form 8606, line 17   2004 Form 8606, line 18   Form 8606, line 17   2005 Form 8606, line 18 $10,000 Form 8606, line 17 $-0- 2006 Form 8606, line 18   Form 8606, line 17   2007 Form 8606, line 18   Form 8606, line 17   2008 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2009 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2010 Form 8606, lines 18 and 23   Form 8606, lines 17 and 22   2011 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b* $10,000 Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2012 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 18  and  Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b*   Form 8606, line 17  and  Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a**   2013 Form 8606, line 25       *Only include those amounts rolled over to a Roth IRA. Where to get tax form 1040x  **Only include any contributions (usually Form 1099-R, box 5) that were taxable to you when made and rolled over to a Roth IRA. Where to get tax form 1040x How Do You Figure the Taxable Part? To figure the taxable part of a distribution that is not a qualified distribution, complete Form 8606, Part III. Where to get tax form 1040x Must You Withdraw or Use Assets? You are not required to take distributions from your Roth IRA at any age. Where to get tax form 1040x The minimum distribution rules that apply to traditional IRAs do not apply to Roth IRAs while the owner is alive. Where to get tax form 1040x However, after the death of a Roth IRA owner, certain of the minimum distribution rules that apply to traditional IRAs also apply to Roth IRAs as explained later under Distributions After Owner's Death . Where to get tax form 1040x Minimum distributions. Where to get tax form 1040x   You cannot use your Roth IRA to satisfy minimum distribution requirements for your traditional IRA. Where to get tax form 1040x Nor can you use distributions from traditional IRAs for required distributions from Roth IRAs. Where to get tax form 1040x See Distributions to beneficiaries , later. Where to get tax form 1040x Recognizing Losses on Investments If you have a loss on your Roth IRA investment, you can recognize the loss on your income tax return, but only when all the amounts in all of your Roth IRA accounts have been distributed to you and the total distributions are less than your unrecovered basis. Where to get tax form 1040x Your basis is the total amount of contributions in your Roth IRAs. Where to get tax form 1040x You claim the loss as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions on Schedule A (Form 1040). Where to get tax form 1040x Any such losses are added back to taxable income for purposes of calculating the alternative minimum tax. Where to get tax form 1040x Distributions After Owner's Death If a Roth IRA owner dies, the minimum distribution rules that apply to traditional IRAs apply to Roth IRAs as though the Roth IRA owner died before his or her required beginning date. Where to get tax form 1040x See When Can You Withdraw or Use Assets? in chapter 1. Where to get tax form 1040x Distributions to beneficiaries. Where to get tax form 1040x   Generally, the entire interest in the Roth IRA must be distributed by the end of the fifth calendar year after the year of the owner's death unless the interest is payable to a designated beneficiary over the life or life expectancy of the designated beneficiary. Where to get tax form 1040x (See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. Where to get tax form 1040x )   If paid as an annuity, the entire interest must be payable over a period not greater than the designated beneficiary's life expectancy and distributions must begin before the end of the calendar year following the year of death. Where to get tax form 1040x Distributions from another Roth IRA cannot be substituted for these distributions unless the other Roth IRA was inherited from the same decedent. Where to get tax form 1040x   If the sole beneficiary is the spouse, he or she can either delay distributions until the decedent would have reached age 70½ or treat the Roth IRA as his or her own. Where to get tax form 1040x Combining with other Roth IRAs. Where to get tax form 1040x   A beneficiary can combine an inherited Roth IRA with another Roth IRA maintained by the beneficiary only if the beneficiary either: Inherited the other Roth IRA from the same decedent, or Was the spouse of the decedent and the sole beneficiary of the Roth IRA and elects to treat it as his or her own IRA. Where to get tax form 1040x Distributions that are not qualified distributions. Where to get tax form 1040x   If a distribution to a beneficiary is not a qualified distribution, it is generally includible in the beneficiary's gross income in the same manner as it would have been included in the owner's income had it been distributed to the IRA owner when he or she was alive. Where to get tax form 1040x   If the owner of a Roth IRA dies before the end of: The 5-year period beginning with the first taxable year for which a contribution was made to a Roth IRA set up for the owner's benefit, or The 5-year period starting with the year of a conversion contribution from a traditional IRA or a rollover from a qualified retirement plan to a Roth IRA, each type of contribution is divided among multiple beneficiaries according to the pro-rata share of each. Where to get tax form 1040x See Ordering Rules for Distributions , earlier in this chapter under Are Distributions Taxable. Where to get tax form 1040x Example. Where to get tax form 1040x When Ms. Where to get tax form 1040x Hibbard died in 2013, her Roth IRA contained regular contributions of $4,000, a conversion contribution of $10,000 that was made in 2009, and earnings of $2,000. Where to get tax form 1040x No distributions had been made from her IRA. Where to get tax form 1040x She had no basis in the conversion contribution in 2009. Where to get tax form 1040x When she established this Roth IRA (her first) in 2009, she named each of her four children as equal beneficiaries. Where to get tax form 1040x Each child will receive one-fourth of each type of contribution and one-fourth of the earnings. Where to get tax form 1040x An immediate distribution of $4,000 to each child will be treated as $1,000 from regular contributions, $2,500 from conversion contributions, and $500 from earnings. Where to get tax form 1040x In this case, because the distributions are made before the end of the applicable 5-year period for a qualified distribution, each beneficiary includes $500 in income for 2013. Where to get tax form 1040x The 10% additional tax on early distributions does not apply because the distribution was made to the beneficiaries as a result of the death of the IRA owner. Where to get tax form 1040x If distributions from an inherited Roth IRA are less than the required minimum distribution for the year, discussed in chapter 1 under When Must You Withdraw Assets? (Required Minimum Distributions), you may have to pay a 50% excise tax for that year on the amount not distributed as required. Where to get tax form 1040x For the tax on excess accumulations (insufficient distributions), see Excess Accumulations (Insufficient Distributions) under What Acts Result in Penalties or Additional Taxes? in chapter 1. Where to get tax form 1040x If this applies to you, substitute “Roth IRA” for “traditional IRA” in that discussion. Where to get tax form 1040x Prev  Up  Next   Home   More Online Publications
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Where to get tax form 1040x 5. Where to get tax form 1040x   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Where to get tax form 1040x Free help with your tax return. Where to get tax form 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. Where to get tax form 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Where to get tax form 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where to get tax form 1040x Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Where to get tax form 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Where to get tax form 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Where to get tax form 1040x gov, download the IRS2Go app, or call 1-800-906-9887. Where to get tax form 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where to get tax form 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. Where to get tax form 1040x aarp. Where to get tax form 1040x org/money/taxaide or call 1-888-227-7669. Where to get tax form 1040x For more information on these programs, go to IRS. Where to get tax form 1040x gov and enter “VITA” in the search box. Where to get tax form 1040x Internet. Where to get tax form 1040x    IRS. Where to get tax form 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Where to get tax form 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Where to get tax form 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Where to get tax form 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. Where to get tax form 1040x gov or download the IRS2Go app and select the Refund Status option. Where to get tax form 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Where to get tax form 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Where to get tax form 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where to get tax form 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where to get tax form 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. Where to get tax form 1040x No need to wait on the phone or stand in line. Where to get tax form 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Where to get tax form 1040x When you reach the response screen, you can print the entire interview and the final response for your records. Where to get tax form 1040x New subject areas are added on a regular basis. Where to get tax form 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Where to get tax form 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Where to get tax form 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Where to get tax form 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Where to get tax form 1040x When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Where to get tax form 1040x Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Where to get tax form 1040x You can also ask the IRS to mail a return or an account transcript to you. Where to get tax form 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Where to get tax form 1040x gov or by calling 1-800-908-9946. Where to get tax form 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. Where to get tax form 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Where to get tax form 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Where to get tax form 1040x If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Where to get tax form 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. Where to get tax form 1040x gov and enter Where's My Amended Return? in the search box. Where to get tax form 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where to get tax form 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Where to get tax form 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. Where to get tax form 1040x gov. Where to get tax form 1040x Select the Payment tab on the front page of IRS. Where to get tax form 1040x gov for more information. Where to get tax form 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Where to get tax form 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. Where to get tax form 1040x gov. Where to get tax form 1040x Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Where to get tax form 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Where to get tax form 1040x gov. Where to get tax form 1040x Request an Electronic Filing PIN by going to IRS. Where to get tax form 1040x gov and entering Electronic Filing PIN in the search box. Where to get tax form 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. Where to get tax form 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Where to get tax form 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Where to get tax form 1040x An employee can answer questions about your tax account or help you set up a payment plan. Where to get tax form 1040x Before you visit, check the Office Locator on IRS. Where to get tax form 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Where to get tax form 1040x If you have a special need, such as a disability, you can request an appointment. Where to get tax form 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Where to get tax form 1040x Apply for an Employer Identification Number (EIN). Where to get tax form 1040x Go to IRS. Where to get tax form 1040x gov and enter Apply for an EIN in the search box. Where to get tax form 1040x Read the Internal Revenue Code, regulations, or other official guidance. Where to get tax form 1040x Read Internal Revenue Bulletins. Where to get tax form 1040x Sign up to receive local and national tax news and more by email. Where to get tax form 1040x Just click on “subscriptions” above the search box on IRS. Where to get tax form 1040x gov and choose from a variety of options. Where to get tax form 1040x Phone. Where to get tax form 1040x   You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Where to get tax form 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Where to get tax form 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Where to get tax form 1040x gov, or download the IRS2Go app. Where to get tax form 1040x Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Where to get tax form 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where to get tax form 1040x Most VITA and TCE sites offer free electronic filing. Where to get tax form 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Where to get tax form 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Where to get tax form 1040x Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Where to get tax form 1040x If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Where to get tax form 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Where to get tax form 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where to get tax form 1040x Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Where to get tax form 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where to get tax form 1040x Note, the above information is for our automated hotline. Where to get tax form 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Where to get tax form 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Where to get tax form 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where to get tax form 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Where to get tax form 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Where to get tax form 1040x You should receive your order within 10 business days. Where to get tax form 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Where to get tax form 1040x If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Where to get tax form 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Where to get tax form 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Where to get tax form 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. Where to get tax form 1040x Walk-in. Where to get tax form 1040x   You can find a selection of forms, publications and services — in-person. Where to get tax form 1040x Products. Where to get tax form 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where to get tax form 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Where to get tax form 1040x Services. Where to get tax form 1040x You can walk in to your local TAC for face-to-face tax help. Where to get tax form 1040x An employee can answer questions about your tax account or help you set up a payment plan. Where to get tax form 1040x Before visiting, use the Office Locator tool on IRS. Where to get tax form 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Where to get tax form 1040x Mail. Where to get tax form 1040x   You can send your order for forms, instructions, and publications to the address below. Where to get tax form 1040x You should receive a response within 10 business days after your request is received. Where to get tax form 1040x Internal Revenue Service 1201 N. Where to get tax form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Where to get tax form 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. Where to get tax form 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Where to get tax form 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Where to get tax form 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Where to get tax form 1040x You face (or your business is facing) an immediate threat of adverse action. Where to get tax form 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Where to get tax form 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Where to get tax form 1040x Here's why we can help: TAS is an independent organization within the IRS. Where to get tax form 1040x Our advocates know how to work with the IRS. Where to get tax form 1040x Our services are free and tailored to meet your needs. Where to get tax form 1040x We have offices in every state, the District of Columbia, and Puerto Rico. Where to get tax form 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Where to get tax form 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Where to get tax form 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Where to get tax form 1040x Prev  Up  Next   Home   More Online Publications