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Www 1040ez Tax Return Form

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Www 1040ez Tax Return Form

Www 1040ez tax return form Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Www 1040ez tax return form Tax questions. Www 1040ez tax return form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. Www 1040ez tax return form irs. Www 1040ez tax return form gov/pub503. Www 1040ez tax return form Reminders Taxpayer identification number needed for each qualifying person. Www 1040ez tax return form  You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. Www 1040ez tax return form See Taxpayer identification number under Qualifying Person Test, later. Www 1040ez tax return form You may have to pay employment taxes. Www 1040ez tax return form  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Www 1040ez tax return form Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Www 1040ez tax return form See Employment Taxes for Household Employers, later. Www 1040ez tax return form Photographs of missing children. Www 1040ez tax return form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www 1040ez tax return form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www 1040ez tax return form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www 1040ez tax return form Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. Www 1040ez tax return form It explains how to figure and claim the credit. Www 1040ez tax return form You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Www 1040ez tax return form The credit can be up to 35% of your expenses. Www 1040ez tax return form To qualify, you must pay these expenses so you can work or look for work. Www 1040ez tax return form This publication also discusses some of the employment tax rules for household employers. Www 1040ez tax return form Dependent care benefits. Www 1040ez tax return form   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Www 1040ez tax return form You must complete Form 2441, Part III, before you can figure the amount of your credit. Www 1040ez tax return form See Dependent Care Benefits under How To Figure the Credit, later. Www 1040ez tax return form Comments and suggestions. Www 1040ez tax return form   We welcome your comments about this publication and your suggestions for future editions. Www 1040ez tax return form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www 1040ez tax return form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www 1040ez tax return form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www 1040ez tax return form   You can send your comments from www. Www 1040ez tax return form irs. Www 1040ez tax return form gov/formspubs/. Www 1040ez tax return form Click on “More Information” and then on “Comment on Tax Forms and Publications. Www 1040ez tax return form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www 1040ez tax return form Ordering forms and publications. Www 1040ez tax return form   Visit www. Www 1040ez tax return form irs. Www 1040ez tax return form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Www 1040ez tax return form Internal Revenue Service 1201 N. Www 1040ez tax return form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www 1040ez tax return form   If you have a tax question, check the information available on IRS. Www 1040ez tax return form gov or call 1-800-829-1040. Www 1040ez tax return form We cannot answer tax questions sent to either of the above addresses. Www 1040ez tax return form Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Www 1040ez tax return form Prev  Up  Next   Home   More Online Publications
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Plug-In Electric Drive Vehicle Credit (IRC 30D)

Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks.  

For vehicles acquired after December 31, 2009, the credit is equal to $2,500 plus, for a vehicle which draws propulsion energy from a battery with at least 5 kilowatt hours of capacity, $417, plus an additional $417 for each kilowatt hour of battery capacity in excess of 5 kilowatt hours. The total amount of the credit allowed for a vehicle is limited to $7,500.

The credit begins to phase out for a manufacturer’s vehicles when at least 200,000 qualifying vehicles have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009). For additional information see Notice 2009-89.

Section 30D originally was enacted in the Energy Improvement and Extension Act of 2008. The American Recovery and Reinvestment Act of 2009 amended section 30D effective for vehicles acquired after December 31, 2009.  Section 30D was also modified by the American Taxpayer Relief Act (ATRA) 2013 for certain 2 or 3 wheeled vehicles acquired after December 31, 2011 and before January 1, 2014.

The vehicles must be acquired for use or lease and not for resale. Additionally, the original use of the vehicle must commence with the taxpayer and the vehicle must be used predominantly in the United States. For purposes of the 30D credit, a vehicle is not considered acquired prior to the time when title to the vehicle passes to the taxpayer under state law.

Notice 2009-89 applies to vehicles acquired subsequent to December 31, 2009 and provides procedures that a vehicle manufacturer may use if it chooses to certify that a vehicle meets certain requirements that must be satisfied to claim the Qualified Plug-in Electric Drive Motor Vehicle Credit and the amount of the credit allowable with respect to that vehicle

Credit Amounts for Qualified Vehicles Acquired After December 31, 2009

Qualified Plug-In Electric Drive Motor Vehicle Credit (IRC 30D) Phase Out
The qualified plug-in electric drive motor vehicle credit phases out for a manufacturer’s vehicles over the one-year period beginning with the second calendar quarter after the calendar quarter in which at least 200,000 qualifying vehicles manufactured by that manufacturer have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009) (“phase-out period”). Qualifying vehicles manufactured by that manufacturer are eligible for 50 percent of the credit if acquired in the first two quarters of the phase-out period and 25 percent of the credit if acquired in the third or fourth quarter of the phase-out period.  Vehicles manufactured by that manufacturer are not eligible for a credit if acquired after the phase-out period.

Quarterly Sales by Manufacturer

Page Last Reviewed or Updated: 13-Feb-2014

The Www 1040ez Tax Return Form

Www 1040ez tax return form 8. Www 1040ez tax return form   Distributions and Rollovers Table of Contents DistributionsMinimum Required Distributions No Special 10-Year Tax Option Transfer of Interest in 403(b) ContractAfter-tax contributions. Www 1040ez tax return form Permissive service credit. Www 1040ez tax return form Tax-Free RolloversHardship exception to rollover rules. Www 1040ez tax return form Eligible retirement plans. Www 1040ez tax return form Nonqualifying distributions. Www 1040ez tax return form Second rollover. Www 1040ez tax return form Gift Tax Distributions Permissible distributions. Www 1040ez tax return form   Generally, a distribution cannot be made from a 403(b) account until the employee: Reaches age 59½, Has a severance from employment, Dies, Becomes disabled, In the case of elective deferrals, encounters financial hardship, or Has a qualified reservist distribution. Www 1040ez tax return form In most cases, the payments you receive or that are made available to you under your 403(b) account are taxable in full as ordinary income. Www 1040ez tax return form In general, the same tax rules apply to distributions from 403(b) plans that apply to distributions from other retirement plans. Www 1040ez tax return form These rules are explained in Publication 575. Www 1040ez tax return form Publication 575 also discusses the additional tax on early distributions from retirement plans. Www 1040ez tax return form Retired public safety officers. Www 1040ez tax return form   If you are an eligible retired public safety officer, distributions of up to $3,000, made directly from your 403(b) plan to pay accident, health, or long-term care insurance, are not included in your taxable income. Www 1040ez tax return form The premiums can be for you, your spouse, or your dependents. Www 1040ez tax return form   A public safety officer is a law enforcement officer, fire fighter, chaplain, or member of a rescue squad or ambulance crew. Www 1040ez tax return form   For additional information, see Publication 575. Www 1040ez tax return form Distribution for active reservist. Www 1040ez tax return form   The 10% penalty for early withdrawals will not apply to a qualified reservist distribution attributable to elective deferrals from a 403(b) plan. Www 1040ez tax return form A qualified reservist distribution is a distribution that is made: To an individual who is a reservist or national guardsman and who was ordered or called to active duty for a period in excess of 179 days or for an indefinite period; and During the period beginning on the date of the order or call to duty and ending at the close of the active duty period. Www 1040ez tax return form Minimum Required Distributions You must receive all, or at least a certain minimum, of your interest accruing after 1986 in the 403(b) plan by April 1 of the calendar year following the later of the calendar year in which you become age 70½, or the calendar year in which you retire. Www 1040ez tax return form Check with your employer, plan administrator, or provider to find out whether this rule also applies to pre-1987 accruals. Www 1040ez tax return form If not, a minimum amount of these accruals must begin to be distributed by the later of the end of the calendar year in which you reach age 75 or April 1 of the calendar year following retirement. Www 1040ez tax return form For each year thereafter, the minimum distribution must be made by the last day of the year. Www 1040ez tax return form If you do not receive the required minimum distribution, you are subject to a nondeductible 50% excise tax on the difference between the required minimum distribution and the amount actually distributed. Www 1040ez tax return form No Special 10-Year Tax Option A distribution from a 403(b) plan does not qualify as a lump-sum distribution. Www 1040ez tax return form This means you cannot use the special 10-year tax option to calculate the taxable portion of a 403(b) distribution. Www 1040ez tax return form For more information, see Publication 575. Www 1040ez tax return form Transfer of Interest in 403(b) Contract Contract exchanges. Www 1040ez tax return form   If you transfer all or part of your interest from a 403(b) contract to another 403(b) contract (held in the same plan), the transfer is tax free, and is referred to as a contract exchange. Www 1040ez tax return form This was previously known as a 90-24 transfer. Www 1040ez tax return form A contract exchange is similar to a 90-24 transfer with one major difference. Www 1040ez tax return form Previously, you were able to accomplish the transfer without your employer’s involvement. Www 1040ez tax return form After September 24, 2007, all such transfers are accomplished through a contract exchange requiring your employer’s involvement. Www 1040ez tax return form In addition, the plan must provide for the exchange and the transferred interest must be subject to the same or stricter distribution restrictions. Www 1040ez tax return form Finally, your accumulated benefit after the exchange must be equal to what it was before the exchange. Www 1040ez tax return form   Transfers that do not satisfy this rule are plan distributions and are generally taxable as ordinary income. Www 1040ez tax return form Plan-to-plan transfers. Www 1040ez tax return form   You may also transfer part or all of your interest from a 403(b) plan to another 403(b) plan if you are an employee of (or were formerly employed by) the employer of the plan to which you would like to transfer. Www 1040ez tax return form Both the initial plan and the receiving plan must provide for transfers. Www 1040ez tax return form Your accumulated benefit after the transfer must be at least equal to what it was before the transfer. Www 1040ez tax return form The new plan’s restrictions on distributions must be the same or stricter than those of the original plan. Www 1040ez tax return form Tax-free transfers for certain cash distributions. Www 1040ez tax return form   A tax-free transfer may also apply to a cash distribution of your 403(b) account from an insurance company that is subject to a rehabilitation, conservatorship, insolvency, or similar state proceeding. Www 1040ez tax return form To receive tax-free treatment, you must do all of the following: Withdraw all the cash to which you are entitled in full settlement of your contract rights or, if less, the maximum permitted by the state. Www 1040ez tax return form Reinvest the cash distribution in a single policy or contract issued by another insurance company or in a single custodial account subject to the same or stricter distribution restrictions as the original contract not later than 60 days after you receive the cash distribution. Www 1040ez tax return form Assign all future distribution rights to the new contract or account for investment in that contract or account if you received an amount that is less than what you are entitled to because of state restrictions. Www 1040ez tax return form   In addition to the preceding requirements, you must provide the new insurer with a written statement containing all of the following information: The gross amount of cash distributed under the old contract. Www 1040ez tax return form The amount of cash reinvested in the new contract. Www 1040ez tax return form Your investment in the old contract on the date you receive your first cash distribution. Www 1040ez tax return form   Also, you must attach the following items to your timely filed income tax return in the year you receive the first distribution of cash. Www 1040ez tax return form A copy of the statement you gave the new insurer. Www 1040ez tax return form A statement that includes: The words ELECTION UNDER REV. Www 1040ez tax return form PROC. Www 1040ez tax return form 92-44, The name of the company that issued the new contract, and The new policy number. Www 1040ez tax return form Direct trustee-to-trustee transfer. Www 1040ez tax return form   If you make a direct trustee-to-trustee transfer, from your governmental 403(b) account to a defined benefit governmental plan, it may not be includible in gross income. Www 1040ez tax return form   The transfer amount is not includible in gross income if it is made to: Purchase permissive service credits, or Repay contributions and earnings that were previously refunded under a forfeiture of service credit under the plan, or under another plan maintained by a state or local government employer within the same state. Www 1040ez tax return form After-tax contributions. Www 1040ez tax return form   For distributions beginning after December 31, 2006, after-tax contributions can be rolled over between a 403(b) plan and a defined benefit plan, IRA, or a defined contribution plan. Www 1040ez tax return form If the rollover is to or from a 403(b) plan, it must occur through a direct trustee-to-trustee transfer. Www 1040ez tax return form Permissive service credit. Www 1040ez tax return form   A permissive service credit is credit for a period of service recognized by a defined benefit governmental plan only if you voluntarily contribute to the plan an amount that does not exceed the amount necessary to fund the benefit attributable to the period of service and the amount contributed is in addition to the regular employee contribution, if any, under the plan. Www 1040ez tax return form   A permissive service credit may also include service credit for up to 5 years where there is no performance of service, or service credited to provide an increased benefit for service credit which a participant is receiving under the plan. Www 1040ez tax return form   Check with your plan administrator as to the type and extent of service that may be purchased by this transfer. Www 1040ez tax return form Tax-Free Rollovers You can generally roll over tax free all or any part of a distribution from a 403(b) plan to a traditional IRA or a non-Roth eligible retirement plan, except for any nonqualifying distributions, described later. Www 1040ez tax return form You may also roll over any part of a distribution from a 403(b) plan by converting it through a direct rollover, described below, to a Roth IRA. Www 1040ez tax return form Conversion amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Www 1040ez tax return form See Publication 590 for more information about conversion into a Roth IRA. Www 1040ez tax return form Note. Www 1040ez tax return form A participant is required to roll over distribution amounts received within 60 days in order for the amount to be treated as nontaxable. Www 1040ez tax return form Distribution amounts that are rolled over within the 60 days are not subject to the 10% early distribution penalty. Www 1040ez tax return form Rollovers to and from 403(b) plans. Www 1040ez tax return form   You can generally roll over tax free all or any part of a distribution from an eligible retirement plan to a 403(b) plan. Www 1040ez tax return form Beginning January 1, 2008, distributions from tax-qualified retirement plans and tax-sheltered annuities can be converted by making a direct rollover into a Roth IRA subject to the restrictions that currently apply to rollovers from a traditional IRA into a Roth IRA. Www 1040ez tax return form Converted amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Www 1040ez tax return form See Publication 590 for more information on conversion into a Roth IRA. Www 1040ez tax return form   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Www 1040ez tax return form This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Www 1040ez tax return form   For more information on rollovers and eligible retirement plans, see Publication 575. Www 1040ez tax return form If you roll over money or other property from a 403(b) plan to an eligible retirement plan, see Publication 575 for information about possible effects on later distributions from the eligible retirement plan. Www 1040ez tax return form Hardship exception to rollover rules. Www 1040ez tax return form   The IRS may waive the 60-day rollover period if the failure to waive such requirement would be against equity or good conscience, including cases of casualty, disaster, or other events beyond the reasonable control of an individual. Www 1040ez tax return form   To obtain a hardship exception, you must apply to the IRS for a waiver of the 60-day rollover requirement. Www 1040ez tax return form You apply for the waiver by following the general instructions used in requesting a letter ruling. Www 1040ez tax return form These instructions are stated in Revenue Procedure 2013-4, 2013-1 I. Www 1040ez tax return form R. Www 1040ez tax return form B. Www 1040ez tax return form 126 available at www. Www 1040ez tax return form irs. Www 1040ez tax return form gov/irb/2013-01_IRB/ar09. Www 1040ez tax return form html, or see the latest annual update. Www 1040ez tax return form You must also pay a user fee with the application. Www 1040ez tax return form The user fee for a rollover that is less than $50,000 is $500. Www 1040ez tax return form For rollovers that are $50,000 or more, see Revenue Procedure 2013-8, 2013-1 I. Www 1040ez tax return form R. Www 1040ez tax return form B. Www 1040ez tax return form 237 available at www. Www 1040ez tax return form irs. Www 1040ez tax return form gov/irb/2013-01_IRB/ar13. Www 1040ez tax return form html, or see the latest annual update. Www 1040ez tax return form   In determining whether to grant a waiver, the IRS will consider all relevant facts and circumstances, including: Whether errors were made by the financial institution; Whether you were unable to complete the rollover due to death, disability, hospitalization, incarceration, restrictions imposed by a foreign country, or postal error; Whether you used the amount distributed (for example, in the case of payment by check, whether you cashed the check); and How much time has passed since the date of distribution. Www 1040ez tax return form   For additional information on rollovers, see Publication 590. Www 1040ez tax return form Eligible retirement plans. Www 1040ez tax return form   The following are considered eligible retirement plans. Www 1040ez tax return form Individual retirement arrangements. Www 1040ez tax return form Roth IRA. Www 1040ez tax return form 403(b) plans. Www 1040ez tax return form Government eligible 457 plans. Www 1040ez tax return form Qualified retirement plans. Www 1040ez tax return form  If the distribution is from a designated Roth account, then the only eligible retirement plan is another designated Roth account or a Roth IRA. Www 1040ez tax return form Nonqualifying distributions. Www 1040ez tax return form   You cannot roll over tax free: Minimum required distributions (generally required to begin at age 70½), Substantially equal payments over your life or life expectancy, Substantially equal payments over the joint lives or life expectancies of your beneficiary and you, Substantially equal payments for a period of 10 years or more, Hardship distributions, or Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or excess annual additions and any allocable gains. Www 1040ez tax return form Rollover of nontaxable amounts. Www 1040ez tax return form    You may be able to roll over the nontaxable part of a distribution (such as your after-tax contributions) made to another eligible retirement plan, traditional IRA, or Roth IRA. Www 1040ez tax return form The transfer must be made either through a direct rollover to an eligible plan that separately accounts for the taxable and nontaxable parts of the rollover or through a rollover to a traditional IRA or Roth IRA. Www 1040ez tax return form   If you roll over only part of a distribution that includes both taxable and nontaxable amounts, the amount you roll over is treated as coming first from the taxable part of the distribution. Www 1040ez tax return form Direct rollovers of 403(b) plan distributions. Www 1040ez tax return form   You have the option of having your 403(b) plan make the rollover directly to a traditional IRA, Roth IRA, or new plan. Www 1040ez tax return form Before you receive a distribution, your plan will give you information on this. Www 1040ez tax return form It is generally to your advantage to choose this option because your plan will not withhold tax on the distribution if you choose it. Www 1040ez tax return form Distribution received by you. Www 1040ez tax return form   If you receive a distribution that qualifies to be rolled over, you can roll over all or any part of the distribution. Www 1040ez tax return form Generally, you will receive only 80% of the distribution because 20% must be withheld. Www 1040ez tax return form If you roll over only the 80% you receive, you must pay tax on the 20% you did not roll over. Www 1040ez tax return form You can replace the 20% that was withheld with other money within the 60-day period to make a 100% rollover. Www 1040ez tax return form Voluntary deductible contributions. Www 1040ez tax return form   For tax years 1982 through 1986, employees could make deductible contributions to a 403(b) plan under the individual retirement arrangement (IRA) rules instead of deducting contributions to a traditional IRA. Www 1040ez tax return form   If you made voluntary deductible contributions to a 403(b) plan under these traditional IRA rules, the distribution of all or part of the accumulated deductible contributions may be rolled over if it otherwise qualifies as a distribution you can roll over. Www 1040ez tax return form Accumulated deductible contributions are the deductible contributions: Plus Income allocable to the contributions, Gain allocable to the contributions, and Minus Expenses and losses allocable to the contributions, and Distributions from the contributions, income, or gain. Www 1040ez tax return form Excess employer contributions. Www 1040ez tax return form   The portion of a distribution from a 403(b) plan transferred to a traditional IRA that was previously included in income as excess employer contributions (discussed earlier) is not an eligible rollover distribution. Www 1040ez tax return form   Its transfer does not affect the rollover treatment of the eligible portion of the transferred amounts. Www 1040ez tax return form However, the ineligible portion is subject to the traditional IRA contribution limits and may create an excess IRA contribution subject to a 6% excise tax (see chapter 1 of Publication 590). Www 1040ez tax return form Qualified domestic relations order. Www 1040ez tax return form   You may be able to roll over tax free all or any part of an eligible rollover distribution from a 403(b) plan that you receive under a qualified domestic relations order (QDRO). Www 1040ez tax return form If you receive the interest in the 403(b) plan as an employee's spouse or former spouse under a QDRO, all of the rollover rules apply to you as if you were the employee. Www 1040ez tax return form You can roll over your interest in the plan to a traditional IRA or another 403(b) plan. Www 1040ez tax return form For more information on the treatment of an interest received under a QDRO, see Publication 575. Www 1040ez tax return form Spouses of deceased employees. Www 1040ez tax return form   If you are the spouse of a deceased employee, you can roll over the qualifying distribution attributable to the employee. Www 1040ez tax return form You can make the rollover to any eligible retirement plan. Www 1040ez tax return form   After you roll money and other property over from a 403(b) plan to an eligible retirement plan, and you take a distribution from that plan, you will not be eligible to receive the capital gain treatment or the special averaging treatment for the distribution. Www 1040ez tax return form Second rollover. Www 1040ez tax return form   If you roll over a qualifying distribution to a traditional IRA, you can, if certain conditions are satisfied, later roll the distribution into another 403(b) plan. Www 1040ez tax return form For more information, see IRA as a holding account (conduit IRA) for rollovers to other eligible plans in chapter 1 of Publication 590. Www 1040ez tax return form Nonspouse beneficiary. Www 1040ez tax return form   A nonspouse beneficiary may make a direct rollover of a distribution from a 403(b) plan of a deceased participant if the rollover is a direct transfer to an inherited IRA established to receive the distribution. Www 1040ez tax return form If the rollover is a direct trustee-to-trustee transfer to an IRA established to receive the distribution: The transfer will be treated as an eligible rollover distribution. Www 1040ez tax return form The IRA will be considered an inherited account. Www 1040ez tax return form The required minimum distribution rules that apply in instances where the participant dies before the entire interest is distributed will apply to the transferred IRA. Www 1040ez tax return form    For more information on IRAs, see Publication 590. Www 1040ez tax return form Frozen deposits. Www 1040ez tax return form   The 60-day period usually allowed for completing a rollover is extended for any time that the amount distributed is a frozen deposit in a financial institution. Www 1040ez tax return form The 60-day period cannot end earlier than 10 days after the deposit ceases to be a frozen deposit. Www 1040ez tax return form   A frozen deposit is any deposit that on any day during the 60-day period cannot be withdrawn because: The financial institution is bankrupt or insolvent, or The state where the institution is located has placed limits on withdrawals because one or more banks in the state are (or are about to be) bankrupt or insolvent. Www 1040ez tax return form Gift Tax If, by choosing or not choosing an election, or option, you provide an annuity for your beneficiary at or after your death, you may have made a taxable gift equal to the value of the annuity. Www 1040ez tax return form Joint and survivor annuity. Www 1040ez tax return form   If the gift is an interest in a joint and survivor annuity where only you and your spouse have the right to receive payments, the gift will generally be treated as qualifying for the unlimited marital deduction. Www 1040ez tax return form More information. Www 1040ez tax return form   For information on the gift tax, see Publication 559, Survivors, Executors, and Administrators. Www 1040ez tax return form Prev  Up  Next   Home   More Online Publications