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1040 Es Tax Forms

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1040 Es Tax Forms

1040 es tax forms Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). 1040 es tax forms However, you can still choose to use the previous carryback period. 1040 es tax forms You also can choose not to carry back an NOL and only carry it forward. 1040 es tax forms Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. 1040 es tax forms The instructions for this form will be revised to reflect the new law. 1040 es tax forms Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. 1040 es tax forms A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. 1040 es tax forms Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. 1040 es tax forms Other 2001 Changes Other changes are discussed in the following chapters. 1040 es tax forms Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. 1040 es tax forms You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). 1040 es tax forms This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. 1040 es tax forms Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. 1040 es tax forms Eligible educator. 1040 es tax forms   You are an eligible educator if, for the tax year, you meet the following requirements. 1040 es tax forms You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. 1040 es tax forms You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. 1040 es tax forms Qualified expenses. 1040 es tax forms   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. 1040 es tax forms For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. 1040 es tax forms   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. 1040 es tax forms The interest on qualified U. 1040 es tax forms S. 1040 es tax forms savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. 1040 es tax forms Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. 1040 es tax forms This provision, as it applies to the AMT, was originally scheduled to expire after 2001. 1040 es tax forms Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. 1040 es tax forms Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. 1040 es tax forms Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. 1040 es tax forms Before 2003, the amounts were $200 and $400. 1040 es tax forms The same rule applies for the exclusion of employer-provided dependent care benefits. 1040 es tax forms For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. 1040 es tax forms Prev  Up  Next   Home   More Online Publications
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The 1040 Es Tax Forms

1040 es tax forms 1. 1040 es tax forms   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. 1040 es tax forms Deducted. 1040 es tax forms Who Can Participate in a 403(b) Plan?Ministers. 1040 es tax forms Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. 1040 es tax forms Specifically, the chapter answers the following questions. 1040 es tax forms What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. 1040 es tax forms Individual accounts in a 403(b) plan can be any of the following types. 1040 es tax forms An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. 1040 es tax forms Generally, retirement income accounts can invest in either annuities or mutual funds. 1040 es tax forms We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. 1040 es tax forms What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. 1040 es tax forms The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. 1040 es tax forms Allowable contributions to a 403(b) plan are either excluded or deducted from your income. 1040 es tax forms However, if your contributions are made to a Roth contribution program, this benefit does not apply. 1040 es tax forms Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. 1040 es tax forms Note. 1040 es tax forms Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. 1040 es tax forms See chapter 4, Limit on Elective Deferrals , for more information. 1040 es tax forms The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. 1040 es tax forms Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. 1040 es tax forms Otherwise, they are taxed when you withdraw them. 1040 es tax forms The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. 1040 es tax forms See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . 1040 es tax forms Excluded. 1040 es tax forms   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. 1040 es tax forms This means that you do not report the excluded amount on your tax return. 1040 es tax forms Deducted. 1040 es tax forms   If an amount is deducted from your income, it is included with your other wages on your Form W-2. 1040 es tax forms You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. 1040 es tax forms Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. 1040 es tax forms Eligible employees. 1040 es tax forms   The following employees are eligible to participate in a 403(b) plan. 1040 es tax forms Employees of tax-exempt organizations established under section 501(c)(3). 1040 es tax forms These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. 1040 es tax forms Employees of public school systems who are involved in the day-to-day operations of a school. 1040 es tax forms Employees of cooperative hospital service organizations. 1040 es tax forms Civilian faculty and staff of the Uniformed Services University of the Health Sciences. 1040 es tax forms Employees of public school systems organized by Indian tribal governments. 1040 es tax forms Certain ministers (explained next). 1040 es tax forms Ministers. 1040 es tax forms   The following ministers are eligible employees for whom a 403(b) account can be established. 1040 es tax forms Ministers employed by section 501(c)(3) organizations. 1040 es tax forms Self-employed ministers. 1040 es tax forms A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. 1040 es tax forms Ministers (chaplains) who meet both of the following requirements. 1040 es tax forms They are employed by organizations that are not section 501(c)(3) organizations. 1040 es tax forms They function as ministers in their day-to-day professional responsibilities with their employers. 1040 es tax forms   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. 1040 es tax forms Example. 1040 es tax forms A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. 1040 es tax forms Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. 1040 es tax forms Only employers can set up 403(b) accounts. 1040 es tax forms A self-employed minister cannot set up a 403(b) account for his or her benefit. 1040 es tax forms If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. 1040 es tax forms How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. 1040 es tax forms However, some plans will allow you to make after-tax contributions (defined below). 1040 es tax forms The following types of contributions can be made to 403(b) accounts. 1040 es tax forms Elective deferrals . 1040 es tax forms These are contributions made under a salary reduction agreement. 1040 es tax forms This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. 1040 es tax forms Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. 1040 es tax forms If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. 1040 es tax forms Nonelective contributions . 1040 es tax forms These are employer contributions that are not made under a salary reduction agreement. 1040 es tax forms Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. 1040 es tax forms You do not pay income tax on these contributions until you withdraw them from the account. 1040 es tax forms After-tax contributions . 1040 es tax forms These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. 1040 es tax forms A salary payment on which income tax has been withheld is a source of these contributions. 1040 es tax forms If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. 1040 es tax forms A combination of any of the three contribution types listed above. 1040 es tax forms Self-employed minister. 1040 es tax forms   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. 1040 es tax forms Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. 1040 es tax forms Your employer will report contributions on your 2013 Form W-2. 1040 es tax forms Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. 1040 es tax forms If you are a self-employed minister or chaplain, see the discussions next. 1040 es tax forms Self-employed ministers. 1040 es tax forms   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. 1040 es tax forms Deduct your contributions on line 28 of the 2013 Form 1040. 1040 es tax forms Chaplains. 1040 es tax forms   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. 1040 es tax forms    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. 1040 es tax forms   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. 1040 es tax forms Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. 1040 es tax forms How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. 1040 es tax forms If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. 1040 es tax forms Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. 1040 es tax forms Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. 1040 es tax forms Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. 1040 es tax forms Prev  Up  Next   Home   More Online Publications