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Www irs gov eo 3. Www irs gov eo   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. Www irs gov eo Traditional IRA mistakenly moved to SIMPLE IRA. Www irs gov eo When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). Www irs gov eo It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. Www irs gov eo Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). Www irs gov eo This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. Www irs gov eo See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. Www irs gov eo If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. Www irs gov eo See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. Www irs gov eo What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. Www irs gov eo See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. Www irs gov eo A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. Www irs gov eo These contributions are called salary reduction contributions. Www irs gov eo All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. Www irs gov eo The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. Www irs gov eo Contributions are made on behalf of eligible employees. Www irs gov eo (See Eligible Employees below. Www irs gov eo ) Contributions are also subject to various limits. Www irs gov eo (See How Much Can Be Contributed on Your Behalf , later. Www irs gov eo ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. Www irs gov eo See How Are Contributions Made , later. Www irs gov eo You may be able to claim a credit for contributions to your SIMPLE plan. Www irs gov eo For more information, see chapter 4. Www irs gov eo Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. Www irs gov eo Self-employed individual. Www irs gov eo   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. Www irs gov eo Excludable employees. Www irs gov eo   Your employer can exclude the following employees from participating in the SIMPLE plan. Www irs gov eo Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). Www irs gov eo Employees who are nonresident aliens and received no earned income from sources within the United States. Www irs gov eo Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. Www irs gov eo Compensation. Www irs gov eo   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. Www irs gov eo Wages, tips, and other pay from your employer that is subject to income tax withholding. Www irs gov eo Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. Www irs gov eo Self-employed individual compensation. Www irs gov eo   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. Www irs gov eo   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. Www irs gov eo How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. Www irs gov eo They are made on your behalf by your employer. Www irs gov eo Your employer must also make either matching contributions or nonelective contributions. Www irs gov eo Salary reduction contributions. Www irs gov eo   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). Www irs gov eo You can choose to cancel the election at any time during the year. Www irs gov eo   Salary reduction contributions are also referred to as “elective deferrals. Www irs gov eo ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. Www irs gov eo Matching contributions. Www irs gov eo   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. Www irs gov eo See How Much Can Be Contributed on Your Behalf below. Www irs gov eo These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. Www irs gov eo These contributions are referred to as matching contributions. Www irs gov eo   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. Www irs gov eo Nonelective contributions. Www irs gov eo   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. Www irs gov eo These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. Www irs gov eo   One of the requirements your employer must satisfy is notifying the employees that the election was made. Www irs gov eo For other requirements that your employer must satisfy, see chapter 3 of Publication 560. Www irs gov eo How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. Www irs gov eo Salary reduction contributions limit. Www irs gov eo   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. Www irs gov eo The limitation remains at $12,000 for 2014. Www irs gov eo If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. Www irs gov eo You, not your employer, are responsible for monitoring compliance with these limits. Www irs gov eo Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. Www irs gov eo The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. Www irs gov eo $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. Www irs gov eo The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. Www irs gov eo The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. Www irs gov eo Matching employer contributions limit. Www irs gov eo   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. Www irs gov eo These matching contributions cannot be more than 3% of your compensation for the calendar year. Www irs gov eo See Matching contributions less than 3% below. Www irs gov eo Example 1. Www irs gov eo In 2013, Joshua was a participant in his employer's SIMPLE plan. Www irs gov eo His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). Www irs gov eo Instead of taking it all in cash, Joshua elected to have 12. Www irs gov eo 5% of his weekly pay ($100) contributed to his SIMPLE IRA. Www irs gov eo For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. Www irs gov eo Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. Www irs gov eo Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). Www irs gov eo Example 2. Www irs gov eo Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. Www irs gov eo 94% of his weekly pay contributed to his SIMPLE IRA. Www irs gov eo In this example, Joshua's salary reduction contributions for the year (2. Www irs gov eo 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). Www irs gov eo Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. Www irs gov eo In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. Www irs gov eo Matching contributions less than 3%. Www irs gov eo   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. Www irs gov eo   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. Www irs gov eo If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. Www irs gov eo Nonelective employer contributions limit. Www irs gov eo   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. Www irs gov eo For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. Www irs gov eo   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. Www irs gov eo Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. Www irs gov eo This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. Www irs gov eo Example 3. Www irs gov eo Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. Www irs gov eo Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. Www irs gov eo In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). Www irs gov eo Traditional IRA mistakenly moved to SIMPLE IRA. Www irs gov eo   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. Www irs gov eo For more information, see Recharacterizations in chapter 1. Www irs gov eo Recharacterizing employer contributions. Www irs gov eo   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. Www irs gov eo SEPs are discussed in chapter 2 of Publication 560. Www irs gov eo SIMPLE plans are discussed in this chapter. Www irs gov eo Converting from a SIMPLE IRA. Www irs gov eo   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . Www irs gov eo    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. Www irs gov eo When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. Www irs gov eo These rules are discussed in chapter 1. Www irs gov eo Your employer cannot restrict you from taking distributions from a SIMPLE IRA. Www irs gov eo Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. Www irs gov eo If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. Www irs gov eo See Additional Tax on Early Distributions, later. Www irs gov eo Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. Www irs gov eo Two-year rule. Www irs gov eo   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. Www irs gov eo The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. Www irs gov eo   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). Www irs gov eo Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. Www irs gov eo If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. Www irs gov eo If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. 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International Services

If you are a taxpayer who lives outside the United States, the IRS has full-time permanent staff in 4 U.S. embassies and consulates. These offices have tax forms and publications, can help you with account problems, and answer your questions about notices and bills. You can reach these offices at the following telephone numbers, which include country or city codes if you are outside the local dialing area.

Taxpayers with specific individual or business account questions should contact the International Taxpayer Service Call Center by phone or fax. The International Call Center is operational Monday through Friday, from 6:00 a.m. to 11:00 p.m. (Eastern Time):
Tel: 267-941-1000 (not toll-free)
Fax: 267-941-1055

If you are a tax professional or software provider calling about an e-file issue and it is not account related, please contact the e-help office in Austin at 512-416-7750 (not toll-free). Assistors are available Monday through Friday, from 7:00 a.m. to 6:00 p.m. (Central time).

City Address Phone/FAX
Frankfurt U. S. Consulate
Internal Revenue Service
Frankfurt
Giessener Str. 30
60435 Frankfurt am Main
Germany

Walk-in assistance by appointment only
Tuesdays 9:00 a.m.-12:30 p.m.
Call (49)(69) 7535-3811 to request an appointment.
 

Phone Service
Tel: [49] (69) 7535-3823 
Monday through Thursday
9:00 a.m.-12:30 p.m. and 1:30 p.m.-3:30 p.m.

London U. S. Embassy
London  
Internal Revenue Service
24/31 Grosvenor Square
London W1A 1AE  
United Kingdom
Walk-in assistance
Tuesday through Thursday
9:00 a.m.- 1:00 p.m. and 2:00 p.m. - 4:00 p.m.
 
Phone Service
Tel: [44] (207) 894-0477
Monday 9:00 a.m.-4:00 p.m.
Tuesday through Thursday 9:00 a.m.-12:00 noon.
Fax [44] (207) 495-4224
Paris U. S. Embassy Paris
Internal Revenue Service
2 Avenue Gabriel
75382 Paris Cedex 08 
France
Walk-in assistance 
Monday through Friday
9:00 a.m.- 12:00 noon

Phone Service
Tel: [33] (1) 4312-2555
Monday - Friday 9:00 a.m. - 12:00 noon and 1:30 p.m. - 3:30 p.m.
Fax: [33] (1) 4312-2303
E-mail: irs.paris@irs.gov
Beijing U.S. Embassy Beijing
Internal Revenue Service
No. 55 Anjialou Road,
Beijing 100600 
Peoples Republic of China
 

Walk-in assistance by appointment only.
Wednesdays 1:00 p.m.-4:00 p.m.
Call or e-mail to request an appointment.

 

Phone Service
Tel: [86] (10) 8531-3983
Fax: [86] (10) 8531-4287
E-mail: irs.beijing@irs.gov

Puerto Rico  

The IRS offices listed can answer your federal income tax questions, help with account and refund problems and assist with the preparation of current and prior year tax returns.

IRS trained volunteers are also available at some embassy/consulate locations. If you are interested in becoming a volunteer, please contact one of our IRS offices.

Individual taxpayers located outside the U.S. may also contact the IRS by mail at:

            Internal Revenue Service
            International Accounts
            Philadelphia, PA 19255-0725

Business taxpayers located outside the U.S. may also contact the IRS by mail at:

            Internal Revenue Service
            International Accounts         
            Ogden, UT 84201-0038

Residents of Puerto Rico and the U.S. Virgin Islands may contact the IRS toll free at 1-800-829-1040. (Hours of Operation are 7:00 a.m. to 10:00 p.m. Monday - Friday).

Other items of potential interest:

International Taxpayer Advocate:
To request Taxpayer Advocate help, call:

Worldwide: Puerto Rico office:
Tel: (Spanish) 787-622-8930, (English) 787-622-8940 
FAX: 787-622-8933
Page Last Reviewed or Updated: 17-Mar-2014

 

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Www irs gov eo Publication 584 - Introductory Material Table of Contents What's New Introduction How To Use This Workbook What's New Future developments. Www irs gov eo  The IRS has created a page on IRS. Www irs gov eo gov for information about Publication 584, at www. Www irs gov eo irs. Www irs gov eo gov/pub584. Www irs gov eo Information about any future developments affecting Publication 584 (such as legislation enacted after we release it) will be posted on that page. Www irs gov eo Introduction This workbook is designed to help you figure your loss on personal-use property in the event of a disaster, casualty, or theft. Www irs gov eo It contains schedules to help you figure the loss to your main home, its contents, and your motor vehicles. Www irs gov eo However, these schedules are for your information only. Www irs gov eo You must complete Form 4684, Casualties and Thefts, to report your loss. Www irs gov eo How To Use This Workbook You can use this workbook by following these five steps. Www irs gov eo Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. Www irs gov eo Know the definitions of cost or other basis and fair market value, discussed later. Www irs gov eo Fill out Schedules 1 through 20. Www irs gov eo Read the instructions for Form 4684. Www irs gov eo Fill out Form 4684 using the information you entered in Schedules 1 through 20. Www irs gov eo Use the chart below to find out how to use Schedules 1 through 19 to fill out Form 4684. Www irs gov eo Take what's in each row of. Www irs gov eo . Www irs gov eo . Www irs gov eo And enter it on Form 4684. Www irs gov eo . Www irs gov eo . Www irs gov eo Column 1 Line 1 Column 2 Line 2 Column 3 Line 3 Column 4 Line 4 Column 5 Line 5 Column 6 Line 6 Column 7 Line 7 Column 8 Line 8 Column 9 Line 9 Prev  Up  Next   Home   More Online Publications