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Federal Ez Tax Form 2011

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Federal Ez Tax Form 2011

Federal ez tax form 2011 Index Symbols 1231 property sale, Sale of property interest. Federal ez tax form 2011 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Federal ez tax form 2011 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Federal ez tax form 2011 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Federal ez tax form 2011 501(c)(3) organizations, Student loans. Federal ez tax form 2011 529 program, Qualified tuition program (QTP). Federal ez tax form 2011 83(b) election, How to make the choice. Federal ez tax form 2011 A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Federal ez tax form 2011 Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Federal ez tax form 2011 Accrual method taxpayers, Prepaid income. Federal ez tax form 2011 Accrued leave payment At time of retirement or resignation, Accrued leave payment. Federal ez tax form 2011 Disability retirement, Accrued leave payment. Federal ez tax form 2011 Activity not for profit, Activity not for profit. Federal ez tax form 2011 Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. Federal ez tax form 2011 Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. Federal ez tax form 2011 Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. Federal ez tax form 2011 Alien status, waiver of, Waiver of alien status. Federal ez tax form 2011 Aliens Nonresident, Nonresident aliens. Federal ez tax form 2011 Alimony, Alimony. Federal ez tax form 2011 Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. Federal ez tax form 2011 Stock options, Alternative minimum tax (AMT). Federal ez tax form 2011 Annuities Charitable gift, Charitable gift annuities. Federal ez tax form 2011 Railroad retirement, Railroad retirement annuities. Federal ez tax form 2011 Tax-sheltered, Limit for tax-sheltered annuities. Federal ez tax form 2011 Archer MSAs, Archer MSA contributions. Federal ez tax form 2011 , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Federal ez tax form 2011 Armed forces, Military Combat zone bonus, Veterans' benefits. Federal ez tax form 2011 Disability, Disability. Federal ez tax form 2011 Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. Federal ez tax form 2011 Qualified reservist distribution, Qualified reservist distribution (QRD). Federal ez tax form 2011 Rehabilitative program payments, Veterans' benefits. Federal ez tax form 2011 Retirement pay, Military retirement pay. Federal ez tax form 2011 Veterans benefits, Veterans' benefits. Federal ez tax form 2011 Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Federal ez tax form 2011 Back pay, award for, Back pay awards. Federal ez tax form 2011 Backup withholding Barter exchange transactions, Backup withholding. Federal ez tax form 2011 Bankruptcy Canceled debt not deemed to be income, Excluded debt. Federal ez tax form 2011 Barter income, Bartering Below-market loans, Below-market loans. Federal ez tax form 2011 Bequest for services, Bequest for services. Federal ez tax form 2011 Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Federal ez tax form 2011 Black lung benefit payments, Black lung benefit payments. Federal ez tax form 2011 Bonuses, Bonuses and awards. Federal ez tax form 2011 , Employee awards or bonuses. Federal ez tax form 2011 Breach of contract Damages as income, Court awards and damages. Federal ez tax form 2011 Bribes, Bribes. Federal ez tax form 2011 Business expenses Reimbursements, Allowances and reimbursements. Federal ez tax form 2011 Business income, Business and Investment Income, More information. Federal ez tax form 2011 C Cafeteria plans, Cafeteria plans. Federal ez tax form 2011 Campaign contributions, Campaign contributions. Federal ez tax form 2011 Campus lodging, Qualified campus lodging. Federal ez tax form 2011 , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Federal ez tax form 2011 Capital gains Recoveries, Capital gains. Federal ez tax form 2011 , Capital gains. Federal ez tax form 2011 Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Federal ez tax form 2011 Incentive stock options (ISOs), Incentive stock options (ISOs). Federal ez tax form 2011 Sale of personal property, Sale of personal items. Federal ez tax form 2011 Car (see Vehicle, employer-provided) Car pools, Car pools. Federal ez tax form 2011 Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. Federal ez tax form 2011 Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Federal ez tax form 2011 Catch-up contributions, Catch-up contributions. Federal ez tax form 2011 , Catch-up contributions. Federal ez tax form 2011 Charitable gift annuities, Charitable gift annuities. Federal ez tax form 2011 Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. Federal ez tax form 2011 Child support payments, Child support payments. Federal ez tax form 2011 Childcare providers, Childcare providers. Federal ez tax form 2011 , Food program payments to daycare providers. Federal ez tax form 2011 Chronic illness, Chronically ill individual. Federal ez tax form 2011 Accelerated death benefits paid to, Exclusion for chronic illness. Federal ez tax form 2011 Citizens outside U. Federal ez tax form 2011 S. Federal ez tax form 2011 Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. Federal ez tax form 2011 Clergy, Clergy Coal, Coal and iron ore. Federal ez tax form 2011 Colleges and universities Faculty lodging, Faculty lodging. Federal ez tax form 2011 Scholarships and fellowships, Scholarships and fellowships. Federal ez tax form 2011 Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Federal ez tax form 2011 Workers', Workers' Compensation Compensatory damages, Other compensation. Federal ez tax form 2011 , Court awards and damages. Federal ez tax form 2011 Constructive receipt of income, Constructively received income. Federal ez tax form 2011 Copyrights Infringement damages, Court awards and damages. Federal ez tax form 2011 Royalties, Copyrights and patents. Federal ez tax form 2011 Corporate directors, Corporate director. Federal ez tax form 2011 Cost-of-living allowances, Government cost-of-living allowances. Federal ez tax form 2011 Court awards, Court awards and damages. Federal ez tax form 2011 (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Federal ez tax form 2011 Credits Recoveries, refiguring of unused credits, Unused tax credits. Federal ez tax form 2011 , Unused tax credits. Federal ez tax form 2011 Currency transactions, foreign, Foreign currency transactions. Federal ez tax form 2011 D Damages from lawsuits, Court awards and damages. Federal ez tax form 2011 Back pay awards, Back pay awards. Federal ez tax form 2011 Breach of contract, Court awards and damages. Federal ez tax form 2011 Compensatory damages, Other compensation. Federal ez tax form 2011 , Court awards and damages. Federal ez tax form 2011 Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Federal ez tax form 2011 Punitive damages, Court awards and damages. Federal ez tax form 2011 Daycare providers, Childcare providers. Federal ez tax form 2011 (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Federal ez tax form 2011 De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Federal ez tax form 2011 (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Federal ez tax form 2011 Nonrecourse debts, Mortgage relief upon sale or other disposition. Federal ez tax form 2011 Recourse, Mortgage relief upon sale or other disposition. Federal ez tax form 2011 Stockholder's, Stockholder debt. Federal ez tax form 2011 Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Federal ez tax form 2011 Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Federal ez tax form 2011 , Nonqualified deferred compensation plans of nonqualified entities. Federal ez tax form 2011 Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Federal ez tax form 2011 Differential wage payments, Differential wage payments. Federal ez tax form 2011 Armed forces, Differential wage payments. Federal ez tax form 2011 Directors' fees, Corporate director. Federal ez tax form 2011 Disability Military, Disability. Federal ez tax form 2011 Pensions, Disability Pensions Workers' compensation, Disability pension. Federal ez tax form 2011 Person with, Persons with disabilities. Federal ez tax form 2011 Unemployment compensation, paid as substitute for, Types of unemployment compensation. Federal ez tax form 2011 Disaster relief Disaster mitigation payments, Disaster mitigation payments. Federal ez tax form 2011 Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Federal ez tax form 2011 Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Federal ez tax form 2011 Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Federal ez tax form 2011 Mortgage loan for early payment, Discounted mortgage loan. Federal ez tax form 2011 Dividends Restricted stock, Dividends received on restricted stock. Federal ez tax form 2011 Divorced taxpayers Stock options exercised incident to divorce, Tax form. Federal ez tax form 2011 Down payment assistance, Down payment assistance. Federal ez tax form 2011 E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Federal ez tax form 2011 Educational institutions Faculty lodging, Faculty lodging. Federal ez tax form 2011 Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Federal ez tax form 2011 Tax Counseling for the Elderly, Volunteer tax counseling. Federal ez tax form 2011 Election precinct officials, Election precinct official. Federal ez tax form 2011 Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Federal ez tax form 2011 , Catch-up contributions. Federal ez tax form 2011 Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Federal ez tax form 2011 Increased limit for last 3 years prior to retirement age, Increased limit. Federal ez tax form 2011 Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Federal ez tax form 2011 Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Federal ez tax form 2011 Emotional distress damages, Emotional distress. Federal ez tax form 2011 Employee achievement awards, Employee achievement award. Federal ez tax form 2011 Employee awards or bonuses, Employee awards or bonuses. Federal ez tax form 2011 Employee compensation, Employee Compensation, Inherited property not substantially vested. Federal ez tax form 2011 Fringe benefits, Fringe Benefits, Special valuation rules. Federal ez tax form 2011 Restricted property, Restricted Property, Inherited property not substantially vested. Federal ez tax form 2011 Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Federal ez tax form 2011 Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Federal ez tax form 2011 Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Federal ez tax form 2011 Employment Abroad, Employment abroad. Federal ez tax form 2011 Agency fees, Employment agency fees. Federal ez tax form 2011 Contracts Severance pay for cancellation of, Severance pay. Federal ez tax form 2011 Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Federal ez tax form 2011 Conservation Subsidies, Energy conservation subsidies. Federal ez tax form 2011 Utility rebates, Utility rebates. Federal ez tax form 2011 Estate income, Estate and trust income. Federal ez tax form 2011 Estimated tax Unemployment compensation, Tax withholding. Federal ez tax form 2011 Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Federal ez tax form 2011 Expected inheritance, Expected inheritance. Federal ez tax form 2011 Expenses paid by another, Expenses paid by another. Federal ez tax form 2011 Exxon Valdez settlement, Exxon Valdez settlement income. Federal ez tax form 2011 Eligible retirement plan, Contributions to eligible retirement plan. Federal ez tax form 2011 Income averaging, Income averaging. Federal ez tax form 2011 Legal expenses, Legal expenses. Federal ez tax form 2011 Reporting requirement-statement, Statement. Federal ez tax form 2011 F Faculty lodging, Faculty lodging. Federal ez tax form 2011 Fair market value (FMV), Fair market value. Federal ez tax form 2011 Stock options, Grant of option. Federal ez tax form 2011 Farming Qualified farm debt, cancellation of, Excluded debt. Federal ez tax form 2011 Federal employees Accrued leave payment, Accrued leave payment. Federal ez tax form 2011 Cost-of-living allowances, Government cost-of-living allowances. Federal ez tax form 2011 Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Federal ez tax form 2011 Federal income tax Refunds, Federal income tax refund. Federal ez tax form 2011 Fees for services, Fees for services. Federal ez tax form 2011 Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Federal ez tax form 2011 FICA withholding Foreign employers, U. Federal ez tax form 2011 S. Federal ez tax form 2011 citizens working for in U. Federal ez tax form 2011 S. Federal ez tax form 2011 , Social security and Medicare taxes. Federal ez tax form 2011 Paid by employer, Social security and Medicare taxes paid by employer. Federal ez tax form 2011 Fiduciaries Fees for services, Fees for services. Federal ez tax form 2011 , Personal representatives. Federal ez tax form 2011 Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Federal ez tax form 2011 No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Federal ez tax form 2011 Nutrition Program for the Elderly, Nutrition Program for the Elderly. Federal ez tax form 2011 Foreign Currency transactions, Foreign currency transactions. Federal ez tax form 2011 Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Federal ez tax form 2011 Income, Reminders Service, Service-connected disability. Federal ez tax form 2011 Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Federal ez tax form 2011 Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Federal ez tax form 2011 Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Federal ez tax form 2011 Repayment of commissions paid in advance, Advance commissions and other earnings. Federal ez tax form 2011 Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Federal ez tax form 2011 Personal property rental, reporting income from, Reporting business income and expenses. Federal ez tax form 2011 Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Federal ez tax form 2011 Personal property rental, reporting income from, Reporting business income and expenses. Federal ez tax form 2011 Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Federal ez tax form 2011 Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Federal ez tax form 2011 Royalties, Royalties Form 1040A Recoveries, Where to report. Federal ez tax form 2011 Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Federal ez tax form 2011 Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Federal ez tax form 2011 Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Federal ez tax form 2011 , Estate and trust income. Federal ez tax form 2011 Form 1065 Partnership return, Partnership return. Federal ez tax form 2011 Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Federal ez tax form 2011 , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Federal ez tax form 2011 Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Federal ez tax form 2011 , Backup withholding. Federal ez tax form 2011 Form 1099-C Cancellation of debt, Form 1099-C. Federal ez tax form 2011 Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Federal ez tax form 2011 Form 1099-G State tax refunds, State tax refund. Federal ez tax form 2011 Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Federal ez tax form 2011 Stock options exercised incident to divorce, Tax form. Federal ez tax form 2011 Form 1099-R Charitable gift annuities, Charitable gift annuities. Federal ez tax form 2011 Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Federal ez tax form 2011 Surrender of life insurance policy for cash, Surrender of policy for cash. Federal ez tax form 2011 Form 1120-POL Political organizations, Campaign contributions. Federal ez tax form 2011 Form 1120S S corporation return, S corporation return. Federal ez tax form 2011 Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Federal ez tax form 2011 , Schedule K-1 (Form 1120S). Federal ez tax form 2011 Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Federal ez tax form 2011 Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Federal ez tax form 2011 Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Federal ez tax form 2011 Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Federal ez tax form 2011 Form SSA-1099 Social security benefit statement, Form SSA-1099. Federal ez tax form 2011 Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Federal ez tax form 2011 Accrued leave payment at time of retirement or resignation, Accrued leave payment. Federal ez tax form 2011 Back pay awards, Back pay awards. Federal ez tax form 2011 Bonuses or awards, Bonuses and awards. Federal ez tax form 2011 Elective deferrals, reporting by employer, Reporting by employer. Federal ez tax form 2011 Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Federal ez tax form 2011 Stock options from employers, Tax form. Federal ez tax form 2011 Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Federal ez tax form 2011 Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Federal ez tax form 2011 Form W-9 Request for taxpayer identification number, Backup withholding. Federal ez tax form 2011 Foster care, Foster care providers. Federal ez tax form 2011 Foster Grandparent Program, National Senior Service Corps programs. Federal ez tax form 2011 Found property, Found property. Federal ez tax form 2011 Free tax services, Free help with your tax return. Federal ez tax form 2011 Fringe benefits, Fringe Benefits, Special valuation rules. Federal ez tax form 2011 Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Federal ez tax form 2011 Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Federal ez tax form 2011 Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Federal ez tax form 2011 Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Federal ez tax form 2011 Vehicle, Employer-provided vehicles. Federal ez tax form 2011 Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Federal ez tax form 2011 G Gambling winnings and losses, Gambling winnings. Federal ez tax form 2011 Gas Royalties from, Oil, gas, and minerals. Federal ez tax form 2011 Gifts, Gifts and inheritances. Federal ez tax form 2011 Holiday gifts from employer, Holiday gifts. Federal ez tax form 2011 Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Federal ez tax form 2011 Group-term life insurance Worksheets, Figuring the taxable cost. Federal ez tax form 2011 , Worksheet 1. Federal ez tax form 2011 Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Federal ez tax form 2011 H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Federal ez tax form 2011 Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Federal ez tax form 2011 Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Federal ez tax form 2011 Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Federal ez tax form 2011 Savings account, Health savings accounts (HSA). Federal ez tax form 2011 Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Federal ez tax form 2011 Hobby losses, Hobby losses. Federal ez tax form 2011 Holding period requirement, Holding period requirement. Federal ez tax form 2011 Holiday gifts, Holiday gifts. Federal ez tax form 2011 Holocaust victims restitution, Holocaust victims restitution. Federal ez tax form 2011 Home, sale of, Sale of home. Federal ez tax form 2011 Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Federal ez tax form 2011 Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Federal ez tax form 2011 Income Assigned, Assignment of income. Federal ez tax form 2011 Business and investment, Business and Investment Income, More information. Federal ez tax form 2011 Constructive receipt of, Constructively received income. Federal ez tax form 2011 Estate and trust, Estate and trust income. Federal ez tax form 2011 Foreign employers, Foreign Employer Illegal, Illegal activities. Federal ez tax form 2011 Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Federal ez tax form 2011 S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Federal ez tax form 2011 Indian money account, Indian money account litigation settlement. Federal ez tax form 2011 Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Federal ez tax form 2011 Inherited IRA, Inherited pension or IRA. Federal ez tax form 2011 Inheritance, Gifts and inheritances. Federal ez tax form 2011 IRA, Inherited pension or IRA. Federal ez tax form 2011 Property not substantially vested, Inherited property not substantially vested. Federal ez tax form 2011 Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Federal ez tax form 2011 Insurance Credit card, Credit card insurance. Federal ez tax form 2011 Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Federal ez tax form 2011 Frozen deposits, Interest on frozen deposits. Federal ez tax form 2011 Mortgage refunds, Mortgage interest refund. Federal ez tax form 2011 Option on insurance, Interest option on insurance. Federal ez tax form 2011 Recovery amounts, Interest on recovery. Federal ez tax form 2011 Savings bond, Interest on qualified savings bonds. Federal ez tax form 2011 State and local government obligations, Interest on state and local government obligations. Federal ez tax form 2011 Interference with business operations Damages as income, Court awards and damages. Federal ez tax form 2011 International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Federal ez tax form 2011 Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Federal ez tax form 2011 IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Federal ez tax form 2011 Itemized deductions Limited, Itemized deductions limited. Federal ez tax form 2011 Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Federal ez tax form 2011 Joint returns Social security benefits or railroad retirement payments, Joint return. Federal ez tax form 2011 Joint state/local tax return Recoveries, Joint state or local income tax return. Federal ez tax form 2011 Jury duty pay, Jury duty. Federal ez tax form 2011 K Kickbacks, Kickbacks. Federal ez tax form 2011 L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Federal ez tax form 2011 Dues, Union benefits and dues. Federal ez tax form 2011 Strike and lockout benefits, Strike and lockout benefits. Federal ez tax form 2011 Unemployment benefits paid from, Payments by a union. Federal ez tax form 2011 Last day of tax year, income received on, Constructively received income. Federal ez tax form 2011 Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Federal ez tax form 2011 Life insurance Employer-owned, Employer-owned life insurance contract. Federal ez tax form 2011 Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Federal ez tax form 2011 Loans, Discounted mortgage loan. Federal ez tax form 2011 (see also Mortgage) Below-market, Below-market loans. Federal ez tax form 2011 Student, Student loans. Federal ez tax form 2011 Lockout benefits, Strike and lockout benefits. Federal ez tax form 2011 Lodging Campus lodging, Qualified campus lodging. Federal ez tax form 2011 , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Federal ez tax form 2011 Replacement housing payments, Replacement housing payments. Federal ez tax form 2011 Long-term care insurance, Long-term care coverage. Federal ez tax form 2011 , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Federal ez tax form 2011 Lump-sum distributions Survivor benefits, Lump-sum payments. Federal ez tax form 2011 M Manufacturer incentive payments, Manufacturer incentive payments. Federal ez tax form 2011 Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Federal ez tax form 2011 Medical Care reimbursements, Reimbursement for medical care. Federal ez tax form 2011 Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Federal ez tax form 2011 Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Federal ez tax form 2011 Benefits, Medicare. Federal ez tax form 2011 Tax paid by employer, Social security and Medicare taxes paid by employer. Federal ez tax form 2011 Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Federal ez tax form 2011 Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Federal ez tax form 2011 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Federal ez tax form 2011 Discounted loan, Discounted mortgage loan. Federal ez tax form 2011 Interest refund, Mortgage interest refund. Federal ez tax form 2011 Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Federal ez tax form 2011 Relief, Mortgage relief upon sale or other disposition. Federal ez tax form 2011 Motor vehicle, employer-provided, Employer-provided vehicles. Federal ez tax form 2011 Moving expenses Reimbursements, Allowances and reimbursements. Federal ez tax form 2011 , Moving expense reimbursements. Federal ez tax form 2011 MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Federal ez tax form 2011 N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Federal ez tax form 2011 National Senior Service Corps, National Senior Service Corps programs. Federal ez tax form 2011 No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Federal ez tax form 2011 Nobel prize, Pulitzer, Nobel, and similar prizes. Federal ez tax form 2011 Nonrecourse debt, Mortgage relief upon sale or other disposition. Federal ez tax form 2011 Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Federal ez tax form 2011 Notary fees, Notary public. Federal ez tax form 2011 Notes received for services, Note received for services. Federal ez tax form 2011 Nutrition Program for the Elderly, Nutrition Program for the Elderly. Federal ez tax form 2011 O Oil Royalties from, Oil, gas, and minerals. Federal ez tax form 2011 Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Federal ez tax form 2011 Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. Federal ez tax form 2011 Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. Federal ez tax form 2011 Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. Federal ez tax form 2011 Royalties, Copyrights and patents. Federal ez tax form 2011 Peace Corps, Peace Corps. Federal ez tax form 2011 Pensions Clergy, Pension. Federal ez tax form 2011 Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Federal ez tax form 2011 Military, Military retirement pay. Federal ez tax form 2011 Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Federal ez tax form 2011 Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Federal ez tax form 2011 Price reduced after purchase, Price reduced after purchase. Federal ez tax form 2011 Prizes and awards, Bonuses and awards. Federal ez tax form 2011 , Prizes and awards. Federal ez tax form 2011 Achievement awards, Employee achievement award. Federal ez tax form 2011 Employee awards or bonuses, Employee awards or bonuses. Federal ez tax form 2011 Length-of-service awards, Employee achievement award. Federal ez tax form 2011 Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Federal ez tax form 2011 Safety achievement, Employee achievement award. Federal ez tax form 2011 Scholarship prizes, Prizes. Federal ez tax form 2011 Profit-sharing plan, Retirement and profit-sharing plans. Federal ez tax form 2011 Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. Federal ez tax form 2011 Public safety officers killed in line of duty, Public safety officer killed in the line of duty. Federal ez tax form 2011 Public transportation passes, employer-provided, Transportation, Transit pass. Federal ez tax form 2011 Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. Federal ez tax form 2011 Punitive damages, Court awards and damages. Federal ez tax form 2011 Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). Federal ez tax form 2011 R Raffles, Lotteries and raffles. Federal ez tax form 2011 Railroad Retirement annuities, Railroad retirement annuities. Federal ez tax form 2011 Retirement benefits, Social security and equivalent railroad retirement benefits. Federal ez tax form 2011 Sick pay, Railroad sick pay. Federal ez tax form 2011 Unemployment compensation benefits, Types of unemployment compensation. Federal ez tax form 2011 Real estate Qualified real property business debt, cancellation of, Excluded debt. Federal ez tax form 2011 Rebates Cash, Cash rebates. Federal ez tax form 2011 Utility, Utility rebates. Federal ez tax form 2011 Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Federal ez tax form 2011 Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Federal ez tax form 2011 , Unused tax credits. Federal ez tax form 2011 Refunds Federal income tax, Federal income tax refund. Federal ez tax form 2011 Mortgage interest, Mortgage interest refund. Federal ez tax form 2011 State tax, State tax refund. Federal ez tax form 2011 Rehabilitative program payments, Veterans' benefits. Federal ez tax form 2011 Reimbursements Business expenses, Allowances and reimbursements. Federal ez tax form 2011 Casualty losses, Casualty insurance and other reimbursements. Federal ez tax form 2011 Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. Federal ez tax form 2011 Moving expenses, Allowances and reimbursements. Federal ez tax form 2011 , Moving expense reimbursements. Federal ez tax form 2011 Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. Federal ez tax form 2011 Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. Federal ez tax form 2011 Repayments, Repayments, Year of deduction (or credit). Federal ez tax form 2011 Repossession, Canceled sales contract. Federal ez tax form 2011 Restricted property, Restricted Property, Inherited property not substantially vested. Federal ez tax form 2011 Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. Federal ez tax form 2011 Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. Federal ez tax form 2011 (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. Federal ez tax form 2011 Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. Federal ez tax form 2011 Roth contributions, Designated Roth contributions. Federal ez tax form 2011 Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. Federal ez tax form 2011 Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. Federal ez tax form 2011 Sales contracts Cancellation of, Canceled sales contract. Federal ez tax form 2011 SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. Federal ez tax form 2011 Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Federal ez tax form 2011 Self-employed persons U. Federal ez tax form 2011 S. Federal ez tax form 2011 citizens working for foreign employers in U. Federal ez tax form 2011 S. Federal ez tax form 2011 treated as, Social security and Medicare taxes. Federal ez tax form 2011 Senior Companion Program, National Senior Service Corps programs. Federal ez tax form 2011 Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Federal ez tax form 2011 Severance pay, Severance pay. Federal ez tax form 2011 Outplacement services, Outplacement services. Federal ez tax form 2011 Sick pay, Sick pay. Federal ez tax form 2011 Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Federal ez tax form 2011 SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Federal ez tax form 2011 Smallpox vaccine injuries, Smallpox vaccine injuries. Federal ez tax form 2011 Social security and Medicare taxes Foreign employers, U. Federal ez tax form 2011 S. Federal ez tax form 2011 citizens working for in U. Federal ez tax form 2011 S. Federal ez tax form 2011 , Social security and Medicare taxes. Federal ez tax form 2011 Paid by employer, Social security and Medicare taxes paid by employer. Federal ez tax form 2011 Social security benefits, Social security and equivalent railroad retirement benefits. Federal ez tax form 2011 Standard deduction Recoveries, Standard deduction limit. Federal ez tax form 2011 , Standard deduction for earlier years. Federal ez tax form 2011 State employees Unemployment benefits paid to, State employees. Federal ez tax form 2011 State or local governments Interest on obligations of, Interest on state and local government obligations. Federal ez tax form 2011 State or local taxes Refunds, State tax refund. Federal ez tax form 2011 Statutory stock option holding period, Sale of the stock. Federal ez tax form 2011 Stock appreciation rights, Stock appreciation rights. Federal ez tax form 2011 Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. Federal ez tax form 2011 Grant, Grant of option. Federal ez tax form 2011 Sale, Sale of the stock. Federal ez tax form 2011 Stock options, statutory Exercise, Exercise of option. Federal ez tax form 2011 Grant, Grant of option. Federal ez tax form 2011 Sale, Sale of the stock. Federal ez tax form 2011 Stockholder debts, Stockholder debt. Federal ez tax form 2011 Stolen property, Stolen property. Federal ez tax form 2011 Strike benefits, Strike and lockout benefits. Federal ez tax form 2011 Student loans Cancellation of debt, Student loans. Federal ez tax form 2011 Substantial risk of forfeiture, Substantial risk of forfeiture. Federal ez tax form 2011 Substantially vested property, Substantially vested. Federal ez tax form 2011 Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. Federal ez tax form 2011 Supplemental unemployment benefits, Supplemental unemployment benefits. Federal ez tax form 2011 Surviving spouse Life insurance proceeds paid to, Surviving spouse. Federal ez tax form 2011 Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Federal ez tax form 2011 Tax Counseling for the Elderly, Volunteer tax counseling. Federal ez tax form 2011 Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Federal ez tax form 2011 Terminal illness, Exclusion for terminal illness. Federal ez tax form 2011 Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Federal ez tax form 2011 Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Federal ez tax form 2011 Tour guides, free tours for, Free tour. Federal ez tax form 2011 Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Federal ez tax form 2011 , Repayment of benefits. Federal ez tax form 2011 Transferable property, Transferable property. Federal ez tax form 2011 Transit passes, Transportation, Transit pass. Federal ez tax form 2011 Travel agencies Free tour to organizer of group of tourists, Free tour. Federal ez tax form 2011 Travel and transportation expenses Free tours from travel agencies, Free tour. Federal ez tax form 2011 Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Federal ez tax form 2011 School children, transporting of, Transporting school children. Federal ez tax form 2011 Trusts Grantor trusts, Grantor trust. Federal ez tax form 2011 Income, Estate and trust income. Federal ez tax form 2011 Tuition program, qualified (QTP), Qualified tuition program (QTP). Federal ez tax form 2011 Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Federal ez tax form 2011 V VA payments, VA payments. Federal ez tax form 2011 Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. Federal ez tax form 2011 Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. Federal ez tax form 2011 Employer-provided, Employer-provided vehicles. Federal ez tax form 2011 Veterans benefits, Veterans' benefits. Federal ez tax form 2011 Disability compensation, Retroactive VA determination. Federal ez tax form 2011 Retroactive VA determination, Retroactive VA determination. Federal ez tax form 2011 Special statute of limitations. Federal ez tax form 2011 , Special statute of limitations. Federal ez tax form 2011 Viatical settlements, Viatical settlement. Federal ez tax form 2011 Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. Federal ez tax form 2011 Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). Federal ez tax form 2011 W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. Federal ez tax form 2011 Winter energy payments, Payments to reduce cost of winter energy. Federal ez tax form 2011 Withholding Barter exchange transactions, Backup withholding. Federal ez tax form 2011 Unemployment compensation, Tax withholding. Federal ez tax form 2011 Work-training programs, Work-training program. Federal ez tax form 2011 Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. Federal ez tax form 2011 , Worksheet 1. Federal ez tax form 2011 Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications
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The Federal Ez Tax Form 2011

Federal ez tax form 2011 3. Federal ez tax form 2011   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%. Federal ez tax form 2011 Traditional IRA mistakenly moved to SIMPLE IRA. Federal ez tax form 2011 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). Federal ez tax form 2011 It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. Federal ez tax form 2011 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). Federal ez tax form 2011 This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. Federal ez tax form 2011 See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. Federal ez tax form 2011 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. Federal ez tax form 2011 See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. Federal ez tax form 2011 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. Federal ez tax form 2011 See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. Federal ez tax form 2011 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. Federal ez tax form 2011 These contributions are called salary reduction contributions. Federal ez tax form 2011 All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. Federal ez tax form 2011 The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. Federal ez tax form 2011 Contributions are made on behalf of eligible employees. Federal ez tax form 2011 (See Eligible Employees below. Federal ez tax form 2011 ) Contributions are also subject to various limits. Federal ez tax form 2011 (See How Much Can Be Contributed on Your Behalf , later. Federal ez tax form 2011 ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. Federal ez tax form 2011 See How Are Contributions Made , later. Federal ez tax form 2011 You may be able to claim a credit for contributions to your SIMPLE plan. Federal ez tax form 2011 For more information, see chapter 4. Federal ez tax form 2011 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. Federal ez tax form 2011 Self-employed individual. Federal ez tax form 2011   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. Federal ez tax form 2011 Excludable employees. Federal ez tax form 2011   Your employer can exclude the following employees from participating in the SIMPLE plan. Federal ez tax form 2011 Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). Federal ez tax form 2011 Employees who are nonresident aliens and received no earned income from sources within the United States. Federal ez tax form 2011 Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. Federal ez tax form 2011 Compensation. Federal ez tax form 2011   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. Federal ez tax form 2011 Wages, tips, and other pay from your employer that is subject to income tax withholding. Federal ez tax form 2011 Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. Federal ez tax form 2011 Self-employed individual compensation. Federal ez tax form 2011   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. Federal ez tax form 2011   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. Federal ez tax form 2011 How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. Federal ez tax form 2011 They are made on your behalf by your employer. Federal ez tax form 2011 Your employer must also make either matching contributions or nonelective contributions. Federal ez tax form 2011 Salary reduction contributions. Federal ez tax form 2011   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). Federal ez tax form 2011 You can choose to cancel the election at any time during the year. Federal ez tax form 2011   Salary reduction contributions are also referred to as “elective deferrals. Federal ez tax form 2011 ”   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. Federal ez tax form 2011 Matching contributions. Federal ez tax form 2011   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. Federal ez tax form 2011 See How Much Can Be Contributed on Your Behalf below. Federal ez tax form 2011 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. Federal ez tax form 2011 These contributions are referred to as matching contributions. Federal ez tax form 2011   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. Federal ez tax form 2011 Nonelective contributions. Federal ez tax form 2011   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. Federal ez tax form 2011 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. Federal ez tax form 2011   One of the requirements your employer must satisfy is notifying the employees that the election was made. Federal ez tax form 2011 For other requirements that your employer must satisfy, see chapter 3 of Publication 560. Federal ez tax form 2011 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. Federal ez tax form 2011 Salary reduction contributions limit. Federal ez tax form 2011   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. Federal ez tax form 2011 The limitation remains at $12,000 for 2014. Federal ez tax form 2011 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. Federal ez tax form 2011 You, not your employer, are responsible for monitoring compliance with these limits. Federal ez tax form 2011 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. Federal ez tax form 2011 The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. Federal ez tax form 2011 $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. Federal ez tax form 2011 The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. Federal ez tax form 2011 The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. Federal ez tax form 2011 Matching employer contributions limit. Federal ez tax form 2011   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. Federal ez tax form 2011 These matching contributions cannot be more than 3% of your compensation for the calendar year. Federal ez tax form 2011 See Matching contributions less than 3% below. Federal ez tax form 2011 Example 1. Federal ez tax form 2011 In 2013, Joshua was a participant in his employer's SIMPLE plan. Federal ez tax form 2011 His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). Federal ez tax form 2011 Instead of taking it all in cash, Joshua elected to have 12. Federal ez tax form 2011 5% of his weekly pay ($100) contributed to his SIMPLE IRA. Federal ez tax form 2011 For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. Federal ez tax form 2011 Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. Federal ez tax form 2011 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). Federal ez tax form 2011 Example 2. Federal ez tax form 2011 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. Federal ez tax form 2011 94% of his weekly pay contributed to his SIMPLE IRA. Federal ez tax form 2011 In this example, Joshua's salary reduction contributions for the year (2. Federal ez tax form 2011 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). Federal ez tax form 2011 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. Federal ez tax form 2011 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. Federal ez tax form 2011 Matching contributions less than 3%. Federal ez tax form 2011   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. Federal ez tax form 2011   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%. Federal ez tax form 2011 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%. Federal ez tax form 2011 Nonelective employer contributions limit. Federal ez tax form 2011   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. Federal ez tax form 2011 For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. Federal ez tax form 2011   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. Federal ez tax form 2011 Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. Federal ez tax form 2011 This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. Federal ez tax form 2011 Example 3. Federal ez tax form 2011 Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. Federal ez tax form 2011 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. Federal ez tax form 2011 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). Federal ez tax form 2011 Traditional IRA mistakenly moved to SIMPLE IRA. Federal ez tax form 2011   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. Federal ez tax form 2011 For more information, see Recharacterizations in chapter 1. Federal ez tax form 2011 Recharacterizing employer contributions. Federal ez tax form 2011   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. Federal ez tax form 2011 SEPs are discussed in chapter 2 of Publication 560. Federal ez tax form 2011 SIMPLE plans are discussed in this chapter. Federal ez tax form 2011 Converting from a SIMPLE IRA. Federal ez tax form 2011   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 . Federal ez tax form 2011    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. Federal ez tax form 2011 When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. Federal ez tax form 2011 These rules are discussed in chapter 1. Federal ez tax form 2011 Your employer cannot restrict you from taking distributions from a SIMPLE IRA. Federal ez tax form 2011 Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. Federal ez tax form 2011 If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. Federal ez tax form 2011 See Additional Tax on Early Distributions, later. Federal ez tax form 2011 Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. Federal ez tax form 2011 Two-year rule. Federal ez tax form 2011   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. Federal ez tax form 2011 The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. Federal ez tax form 2011   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). Federal ez tax form 2011 Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. Federal ez tax form 2011 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%. Federal ez tax form 2011 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. Federal ez tax form 2011 Prev  Up  Next   Home   More Online Publications