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Online 1040ez form 5. Online 1040ez form   Ministers and Church Employees Table of Contents Alternative Limit for Church Employees Changes to Includible Compensation for Most Recent Year of ServiceChanges to Includible Compensation Changes to Years of Service Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants. Online 1040ez form This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of: Your limit on annual additions, or Your limit on elective deferrals. Online 1040ez form For most ministers and church employees, the limit on annual additions is figured without any changes. Online 1040ez form This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or Your includible compensation for your most recent year of service. Online 1040ez form Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. Online 1040ez form This chapter will explain the alternative limit and the changes. Online 1040ez form Who is a church employee?   A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a church or a convention or association of churches. Online 1040ez form Alternative Limit for Church Employees If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions, even if your annual additions computed under the general rule is less. Online 1040ez form Total contributions over your lifetime under this choice cannot be more than $40,000. Online 1040ez form Changes to Includible Compensation for Most Recent Year of Service There are two types of changes in determining includible compensation for the most recent year of service. Online 1040ez form They are: Changes in how the includible compensation of foreign missionaries and self-employed ministers is figured, and A change to the years that are counted when figuring the most recent year of service for church employees and self-employed ministers. Online 1040ez form Changes to Includible Compensation Includible compensation is figured differently for foreign missionaries and self-employed ministers. Online 1040ez form Foreign missionary. Online 1040ez form   If you are a foreign missionary, your includible compensation includes foreign earned income that may otherwise be excludable from your gross income under section 911. Online 1040ez form   If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000. Online 1040ez form   You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements. Online 1040ez form You are an employee of a church or convention or association of churches. Online 1040ez form You are performing services for the church outside the United States. Online 1040ez form Self-employed minister. Online 1040ez form   If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. Online 1040ez form Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deductible portion of your self-employment tax. Online 1040ez form Changes to Years of Service Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions. Online 1040ez form Church employees. Online 1040ez form   If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Online 1040ez form Self-employed minister. Online 1040ez form   If you are a self-employed minister, your years of service include full and part years during which you were self-employed. Online 1040ez form Prev  Up  Next   Home   More Online Publications
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Qualifying Advanced Energy Project Credit (section 48C)

What's New

Notice 2013-12 Announces New Allocation Round; $150,228,397 Available

Notice 2013-12, issued February 7, 2013, announced the availability of $150,228,397 in section 48C tax credits in the Phase II allocation round in 2013.  Application procedures are different than in the first allocation round.  The first deadline to be met is April 9, 2013.  See Notice 2013-12 and the updated Frequently Asked Questions, available through the links below.  The Frequently Asked Questions are updated every Monday.

Overview

The Qualifying Advanced Energy Project tax credit is a credit for businesses which establish, expand or re-equip a manufacturing facility for the production of —

  • property designed to be used to produce energy from the sun, wind, geothermal deposits or other renewable resources,
  • fuel cells, microturbines, or an energy storage system for use with electric or hybrid-electric motor vehicles,
  • electric grids to support the transmission of intermittent sources of renewable energy, including storage of such energy,
  • property designed to capture and sequester carbon dioxide emissions,
  • property designed to refine or blend renewable fuels or to produce energy conservation technologies (including energy-conserving lighting technologies and smart grid technologies),
  • new qualified plug-in electric drive motor vehicles, qualified plug-in electric vehicles, or components which are designed specifically for use with such vehicles, including electric motors, generators, and power control units, or
  • other advanced energy property designed to reduce greenhouse gas emissions.

An example is building a factory to manufacture solar panels.

Because the credit was enacted as section 48C of the Internal Revenue Code (Title 26 of the U.S. Code), it is sometimes referred to as the section 48C (§ 48C) credit.

The credit amount is 30% of qualified investment in selected manufacturing facilities. Taxpayers must apply in advance and have their facilities selected to be eligible for the credit.  The process for applying and being allocated a credit is summarized as follows (details are in Notice 2013-12):

  • The taxpayer applies for the credit.
  • If approved, the IRS sends the taxpayer a letter allocating a credit to the taxpayer’s project.
  • The taxpayer sends the IRS two signed copies of the required agreement (Appendix A of Notice 2013-12).
  • The IRS signs the two copies of the agreement and returns one to the taxpayer.
  • Within 1 year of the date of the allocation letter, the taxpayer sends the IRS a request for certification of its project documenting its progress implementing the project.
  • If the IRS approves it sends the taxpayer a certification letter.
  • Within 3 years of the date of the certification letter, the taxpayer completes its project and notifies the IRS.

General 48C Resources

Section 48C of the Internal Revenue Code 

Phase II Program (2013) Resources

Notice 2013-12 -- how the Phase II program in 2013 works

Frequently Asked Questions – updated every Monday

Webinar on how to apply – an informational webinar on the 48C Phase II Program hosted by the Department of Energy on February 19, 2013.  Scroll down to the 48C section and select the “48C_Webinar” link. 

Phase II Application Portal -- all 2013 applications must be submitted through this site. Select FOA number 48C-0002013 then read the instructions on the next screen.  Click on the “EERE_eXCHANGE_48C_Applicant_User_Guide” link to view or download the user guide.  Click on the “Apply” button to register and begin the application process.”

Fillable template of the agreement required in the Phase II program in 2013

Phase I Program (2009) Resources

Notice 2009-72 – how the Phase I program in 2009 works

Fillable template of the agreement required in the Phase I program in 2009

Contact Us

Please send questions about the program to the IRS by fax at 713-209-3964 or by telephone at 713-209-3669.  Please include both your telephone number and fax number in your message.  Tell us whether you prefer a response by fax or telephone.  We will ensure that we respond to every question we receive by March 26, 2013, in time for you to meet the first deadline on April 9, 2013.  For questions we receive after March 26, 2013, we will do our best to answer as quickly as possible, but we cannot ensure that we will answer them in time for you to meet the April 9 deadline.

Page Last Reviewed or Updated: 21-Feb-2014

The Online 1040ez Form

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