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How To File A 2011 Tax Return Late

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How To File A 2011 Tax Return Late

How to file a 2011 tax return late Publication 463 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionUsers of employer-provided vehicles. How to file a 2011 tax return late Volunteers. How to file a 2011 tax return late Ordering forms and publications. How to file a 2011 tax return late Tax questions. How to file a 2011 tax return late Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 463, such as legislation enacted after it was published, go to www. How to file a 2011 tax return late irs. How to file a 2011 tax return late gov/pub463. How to file a 2011 tax return late What's New Standard mileage rate. How to file a 2011 tax return late  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. How to file a 2011 tax return late Car expenses and use of the standard mileage rate are explained in chapter 4. How to file a 2011 tax return late Depreciation limits on cars, trucks, and vans. How to file a 2011 tax return late  For 2013, the first-year limit on the total depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). How to file a 2011 tax return late For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). How to file a 2011 tax return late Depreciation limits are explained in chapter 4. How to file a 2011 tax return late Section 179 deduction. How to file a 2011 tax return late  For 2013, the section 179 deduction limit on qualifying property purchases (including cars, trucks, and vans) is a total of $500,000 and the limit on those purchases at which the deduction begins to be phased out is $2,000,000. How to file a 2011 tax return late Section 179 Deduction is explained in chapter 4. How to file a 2011 tax return late Special depreciation allowance. How to file a 2011 tax return late  For 2013, the special (“bonus”) depreciation allowance on qualified property (including cars, trucks, and vans) remains at 50%. How to file a 2011 tax return late Special Depreciation Allowance is explained in chapter 4. How to file a 2011 tax return late Reminder Photographs of missing children. How to file a 2011 tax return late  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file a 2011 tax return late Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file a 2011 tax return late You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file a 2011 tax return late Per diem rates. How to file a 2011 tax return late  The IRS no longer updates Publication 1542, Per Diem Rates (For Travel Within the Continental United States). How to file a 2011 tax return late Instead, current per diem rates may be found on the U. How to file a 2011 tax return late S. How to file a 2011 tax return late General Services Administration (GSA) website at www. How to file a 2011 tax return late gsa. How to file a 2011 tax return late gov/perdiem. How to file a 2011 tax return late Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. How to file a 2011 tax return late An ordinary expense is one that is common and accepted in your trade or business. How to file a 2011 tax return late A necessary expense is one that is helpful and appropriate for your business. How to file a 2011 tax return late An expense does not have to be required to be considered necessary. How to file a 2011 tax return late This publication explains: What expenses are deductible, How to report them on your return, What records you need to prove your expenses, and How to treat any expense reimbursements you may receive. How to file a 2011 tax return late Who should use this publication. How to file a 2011 tax return late   You should read this publication if you are an employee or a sole proprietor who has business-related travel, entertainment, gift, or transportation expenses. How to file a 2011 tax return late Users of employer-provided vehicles. How to file a 2011 tax return late   If an employer-provided vehicle was available for your use, you received a fringe benefit. How to file a 2011 tax return late Generally, your employer must include the value of the use or availability of the vehicle in your income. How to file a 2011 tax return late However, there are exceptions if the use of the vehicle qualifies as a working condition fringe benefit (such as the use of a qualified nonpersonal use vehicle). How to file a 2011 tax return late   A working condition fringe benefit is any property or service provided to you by your employer for which you could deduct the cost as an employee business expense if you had paid for it. How to file a 2011 tax return late   A qualified nonpersonal use vehicle is one that is not likely to be used more than minimally for personal purposes because of its design. How to file a 2011 tax return late See Qualified nonpersonal use vehicles under Actual Car Expenses in chapter 4. How to file a 2011 tax return late   For information on how to report your car expenses that your employer did not provide or reimburse you for (such as when you pay for gas and maintenance for a car your employer provides), see Vehicle Provided by Your Employer in chapter 6. How to file a 2011 tax return late Who does not need to use this publication. How to file a 2011 tax return late   Partnerships, corporations, trusts, and employers who reimburse their employees for business expenses should refer to their tax form instructions and chapter 11 of Publication 535, Business Expenses, for information on deducting travel, meals, and entertainment expenses. How to file a 2011 tax return late   If you are an employee, you will not need to read this publication if all of the following are true. How to file a 2011 tax return late You fully accounted to your employer for your work-related expenses. How to file a 2011 tax return late You received full reimbursement for your expenses. How to file a 2011 tax return late Your employer required you to return any excess reimbursement and you did so. How to file a 2011 tax return late There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. How to file a 2011 tax return late If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. How to file a 2011 tax return late If you would like more information on reimbursements and accounting to your employer, see chapter 6 . How to file a 2011 tax return late    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. How to file a 2011 tax return late Volunteers. How to file a 2011 tax return late   If you perform services as a volunteer worker for a qualified charity, you may be able to deduct some of your costs as a charitable contribution. How to file a 2011 tax return late See Out-of-Pocket Expenses in Giving Services in Publication 526, Charitable Contributions, for information on the expenses you can deduct. How to file a 2011 tax return late Comments and suggestions. How to file a 2011 tax return late   We welcome your comments about this publication and your suggestions for future editions. How to file a 2011 tax return late   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file a 2011 tax return late NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file a 2011 tax return late Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file a 2011 tax return late   You can send your comments from www. How to file a 2011 tax return late irs. How to file a 2011 tax return late gov/formspubs/. How to file a 2011 tax return late Click on “More Information” and then on “Comment on Tax Forms and Publications. How to file a 2011 tax return late ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file a 2011 tax return late Ordering forms and publications. How to file a 2011 tax return late   Visit www. How to file a 2011 tax return late irs. How to file a 2011 tax return late gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file a 2011 tax return late Internal Revenue Service 1201 N. How to file a 2011 tax return late Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file a 2011 tax return late   If you have a tax question, check the information available on IRS. How to file a 2011 tax return late gov or call 1-800-829-1040. How to file a 2011 tax return late We cannot answer tax questions sent to either of the above addresses. How to file a 2011 tax return late Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 529 Miscellaneous Deductions 535 Business Expenses 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization See chapter 7, How To Get Tax Help , for information about getting these publications and forms. How to file a 2011 tax return late Prev  Up  Next   Home   More Online Publications
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The How To File A 2011 Tax Return Late

How to file a 2011 tax return late Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. How to file a 2011 tax return late Tax questions. How to file a 2011 tax return late Useful Items - You may want to see: Note. How to file a 2011 tax return late After 2013, Publication 590 will be split into two separate publications as follows. How to file a 2011 tax return late Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. How to file a 2011 tax return late This publication will include the rules for rollover and conversion contributions. How to file a 2011 tax return late Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. How to file a 2011 tax return late This publication will include the rules for required minimum distributions and IRA beneficiaries. How to file a 2011 tax return late What's New for 2013 Traditional IRA contribution and deduction limit. How to file a 2011 tax return late  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. How to file a 2011 tax return late If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. How to file a 2011 tax return late For more information, see How Much Can Be Contributed? in chapter 1. How to file a 2011 tax return late Roth IRA contribution limit. How to file a 2011 tax return late  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. How to file a 2011 tax return late If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. How to file a 2011 tax return late However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. How to file a 2011 tax return late For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. How to file a 2011 tax return late Modified AGI limit for traditional IRA contributions increased. How to file a 2011 tax return late  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. How to file a 2011 tax return late If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. How to file a 2011 tax return late If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. How to file a 2011 tax return late See How Much Can You Deduct? in chapter 1. How to file a 2011 tax return late Modified AGI limit for Roth IRA contributions increased. How to file a 2011 tax return late  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. How to file a 2011 tax return late Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. How to file a 2011 tax return late You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. How to file a 2011 tax return late Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. How to file a 2011 tax return late You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. How to file a 2011 tax return late Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. How to file a 2011 tax return late You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. How to file a 2011 tax return late See Can You Contribute to a Roth IRA? in chapter 2. How to file a 2011 tax return late Net Investment Income Tax. How to file a 2011 tax return late  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). How to file a 2011 tax return late However, these distributions are taken into account when determining the modified adjusted gross income threshold. How to file a 2011 tax return late Distributions from a nonqualified retirement plan are included in net investment income. How to file a 2011 tax return late See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. How to file a 2011 tax return late Kay Bailey Hutchison Spousal IRA. How to file a 2011 tax return late . How to file a 2011 tax return late  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. How to file a 2011 tax return late There are no changes to the rules regarding these IRAs. How to file a 2011 tax return late See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. How to file a 2011 tax return late What's New for 2014 Modified AGI limit for traditional IRA contributions increased. How to file a 2011 tax return late  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. How to file a 2011 tax return late If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. How to file a 2011 tax return late If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. How to file a 2011 tax return late Modified AGI limit for Roth IRA contributions increased. How to file a 2011 tax return late  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. How to file a 2011 tax return late Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. How to file a 2011 tax return late You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. How to file a 2011 tax return late Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. How to file a 2011 tax return late You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. How to file a 2011 tax return late Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. How to file a 2011 tax return late You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. How to file a 2011 tax return late Reminders Future developments. How to file a 2011 tax return late  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. How to file a 2011 tax return late irs. How to file a 2011 tax return late gov/pub590. How to file a 2011 tax return late Simplified employee pension (SEP). How to file a 2011 tax return late  SEP IRAs are not covered in this publication. How to file a 2011 tax return late They are covered in Publication 560, Retirement Plans for Small Business. How to file a 2011 tax return late Deemed IRAs. How to file a 2011 tax return late  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. How to file a 2011 tax return late If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. How to file a 2011 tax return late An employee's account can be treated as a traditional IRA or a Roth IRA. How to file a 2011 tax return late For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. How to file a 2011 tax return late Contributions to both traditional and Roth IRAs. How to file a 2011 tax return late  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. How to file a 2011 tax return late Statement of required minimum distribution (RMD). How to file a 2011 tax return late  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. How to file a 2011 tax return late The report or offer must include the date by which the amount must be distributed. How to file a 2011 tax return late The report is due January 31 of the year in which the minimum distribution is required. How to file a 2011 tax return late It can be provided with the year-end fair market value statement that you normally get each year. How to file a 2011 tax return late No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. How to file a 2011 tax return late IRA interest. How to file a 2011 tax return late  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. How to file a 2011 tax return late Tax on your traditional IRA is generally deferred until you take a distribution. How to file a 2011 tax return late Do not report this interest on your return as tax-exempt interest. How to file a 2011 tax return late For more information on tax-exempt interest, see the instructions for your tax return. How to file a 2011 tax return late Photographs of missing children. How to file a 2011 tax return late  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file a 2011 tax return late Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file a 2011 tax return late You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file a 2011 tax return late Introduction This publication discusses individual retirement arrangements (IRAs). How to file a 2011 tax return late An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. How to file a 2011 tax return late What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. How to file a 2011 tax return late In some cases, amounts are not taxed at all if distributed according to the rules. How to file a 2011 tax return late What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. How to file a 2011 tax return late It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. How to file a 2011 tax return late   It also explains the penalties and additional taxes that apply when the rules are not followed. How to file a 2011 tax return late To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. How to file a 2011 tax return late How to use this publication. How to file a 2011 tax return late   The rules that you must follow depend on which type of IRA you have. How to file a 2011 tax return late Use Table I-1 to help you determine which parts of this publication to read. How to file a 2011 tax return late Also use Table I-1 if you were referred to this publication from instructions to a form. How to file a 2011 tax return late Comments and suggestions. How to file a 2011 tax return late   We welcome your comments about this publication and your suggestions for future editions. How to file a 2011 tax return late   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file a 2011 tax return late NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file a 2011 tax return late Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file a 2011 tax return late   You can send your comments from www. How to file a 2011 tax return late irs. How to file a 2011 tax return late gov/formspubs/. How to file a 2011 tax return late Click on “More Information” and then on “Comment on Tax Forms and Publications”. How to file a 2011 tax return late   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file a 2011 tax return late Ordering forms and publications. How to file a 2011 tax return late   Visit www. How to file a 2011 tax return late irs. How to file a 2011 tax return late gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file a 2011 tax return late Internal Revenue Service 1201 N. How to file a 2011 tax return late Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file a 2011 tax return late   If you have a tax question, check the information available on IRS. How to file a 2011 tax return late gov or call 1-800-829-1040. How to file a 2011 tax return late We cannot answer tax questions sent to either of the above addresses. How to file a 2011 tax return late Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How to file a 2011 tax return late 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. How to file a 2011 tax return late S. How to file a 2011 tax return late Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. How to file a 2011 tax return late Table I-1. How to file a 2011 tax return late Using This Publication IF you need information on . How to file a 2011 tax return late . How to file a 2011 tax return late . How to file a 2011 tax return late THEN see . How to file a 2011 tax return late . How to file a 2011 tax return late . How to file a 2011 tax return late traditional IRAs chapter 1. How to file a 2011 tax return late Roth IRAs chapter 2, and parts of  chapter 1. How to file a 2011 tax return late SIMPLE IRAs chapter 3. How to file a 2011 tax return late the credit for qualified retirement savings contributions (the saver's credit) chapter 4. How to file a 2011 tax return late how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. How to file a 2011 tax return late SEP IRAs and 401(k) plans Publication 560. How to file a 2011 tax return late Coverdell education savings accounts (formerly called education IRAs) Publication 970. How to file a 2011 tax return late IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. How to file a 2011 tax return late . How to file a 2011 tax return late . How to file a 2011 tax return late THEN see . How to file a 2011 tax return late . How to file a 2011 tax return late . How to file a 2011 tax return late first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. How to file a 2011 tax return late then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. How to file a 2011 tax return late and finally figure how much of your social security is taxable appendix B, worksheet 3. How to file a 2011 tax return late Table I-2. How to file a 2011 tax return late How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. How to file a 2011 tax return late Answers in the middle column apply to traditional IRAs. How to file a 2011 tax return late Answers in the right column apply to Roth IRAs. How to file a 2011 tax return late Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. How to file a 2011 tax return late You must not have reached age  70½ by the end of the year. How to file a 2011 tax return late See Who Can Open a Traditional IRA? in chapter 1. How to file a 2011 tax return late No. How to file a 2011 tax return late You can be any age. How to file a 2011 tax return late See Can You Contribute to a Roth IRA? in chapter 2. How to file a 2011 tax return late If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. How to file a 2011 tax return late For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. How to file a 2011 tax return late  There is no upper limit on how much you can earn and still contribute. How to file a 2011 tax return late See How Much Can Be Contributed? in chapter 1. How to file a 2011 tax return late Yes. How to file a 2011 tax return late For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. How to file a 2011 tax return late See How Much Can Be Contributed? and Table 2-1 in chapter 2. How to file a 2011 tax return late Can I deduct contributions to a Yes. How to file a 2011 tax return late You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. How to file a 2011 tax return late See How Much Can You Deduct? in chapter 1. How to file a 2011 tax return late No. How to file a 2011 tax return late You can never deduct contributions to a Roth IRA. How to file a 2011 tax return late See What Is a Roth IRA? in chapter 2. How to file a 2011 tax return late Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. How to file a 2011 tax return late In that case, you must file Form 8606. How to file a 2011 tax return late See Nondeductible Contributions in chapter 1. How to file a 2011 tax return late No. How to file a 2011 tax return late You do not have to file a form if you contribute to a Roth IRA. How to file a 2011 tax return late See Contributions not reported in chapter 2. How to file a 2011 tax return late Do I have to start taking distributions when I reach a certain age from a Yes. How to file a 2011 tax return late You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. How to file a 2011 tax return late See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. How to file a 2011 tax return late No. How to file a 2011 tax return late If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. How to file a 2011 tax return late See Are Distributions Taxable? in chapter 2. How to file a 2011 tax return late However, if you are the beneficiary of a Roth IRA, you may have to take distributions. How to file a 2011 tax return late See Distributions After Owner's Death in chapter 2. How to file a 2011 tax return late How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. How to file a 2011 tax return late See Are Distributions Taxable? in chapter 1. How to file a 2011 tax return late Distributions from a Roth IRA are not taxed as long as you meet certain criteria. How to file a 2011 tax return late See Are Distributions Taxable? in chapter 2. How to file a 2011 tax return late Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. How to file a 2011 tax return late If you have, file Form 8606. How to file a 2011 tax return late See Nondeductible Contributions in chapter 1. How to file a 2011 tax return late Yes. How to file a 2011 tax return late File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). How to file a 2011 tax return late Prev  Up  Next   Home   More Online Publications