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State Tax File

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State Tax File

State tax file Publication 584SP - Additional Material Table of Contents This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Pasillo de Entrada (Entrance Hall) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Sala de Estar (Living Room) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Comedor (Dining Room) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Cocina (Kitchen) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Cuarto de Trabajo (Den) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Dormitorios (Bedrooms) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Baños (Bathrooms) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Cuarto de Recreación/Juegos (Recreation Room) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Lavadero y Sótano (Laundry and Basement) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Garaje (Garage) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Equipo Deportivo (Sporting Equipment) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Ropa de Hombres (Men's Clothing) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Ropa de Mujeres (Women's Clothing) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Ropa de Niños (Children's Clothing) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Joyería (Jewelry) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Enseres Eléctricos (Electrical Appliances) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Artículos de Hilo (Linens) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Artículos Misceláneos (Miscellaneous) This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file vehículos motorizados This image is too large to be displayed in the current screen. State tax file Please click the link to view the image. State tax file Hogar (Excluyendo su contenido) Hoja de Trabajo A. State tax file Costo u Otra Base (Ajustada) Precaución:Vea Instrucciones de la Hoja de Trabajo A antes de usar esta hoja de trabajo. State tax file         (a) Parte Personal (b) Parte Comercial/de Alquiler 1. State tax file   Anote el precio de compra de la vivienda dañada o destruida. State tax file (Si usted presentó el Formulario 2119 cuando en un principio adquirió dicha vivienda para aplazar ganancias provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997, anote la base ajustada de la vivienda nueva, usando la cantidad que aparece en dicho Formulario 2119). State tax file 1. State tax file     2. State tax file   Puntos pagados por el vendedor para una vivienda comprada después de 1990. State tax file No incluya puntos pagados por el vendedor que ya restó para llegar a la cantidad anotada en la línea 1 2. State tax file     3. State tax file   Reste la línea 2 de la línea 1 3. State tax file     4. State tax file   Cargos por liquidación o costos de cierre. State tax file (Vea Settlement Costs (Costos de Liquidación) en la Publicación 551, en inglés). State tax file Si la línea 1 incluye la base ajustada de la vivienda nueva del Formulario 2119, ignore las líneas 4a a la 4g y 5; para entonces pasar a la línea 6. State tax file         a. State tax file Honorarios por estudios de escritura 4a. State tax file       b. State tax file Honorarios legales (incluyendo honorarios por trámites relacionados con la escritura y la preparación de documentos) 4b. State tax file       c. State tax file Estudios topográficos 4c. State tax file       d. State tax file Seguro de escritura de propietario 4d. State tax file       e. State tax file Impuestos de traspaso o de sello 4e. State tax file       f. State tax file Cantidades que el vendedor adeudaba y que usted acordó pagar (impuestos atrasados o intereses, costos de registro o cargos hipotecarios y comisiones sobre las ventas) 4f. State tax file       g. State tax file Otros gastos 4g. State tax file     5. State tax file   Sume las líneas 4a a la 4g 5. State tax file     6. State tax file   Costo de ampliaciones y mejoras. State tax file (Vea Increases to Basis (Aumentos en la Base) en la Publicación 551, en inglés). State tax file No incluya ninguna de las ampliaciones o mejoras incluidas en la línea 1 6. State tax file     7. State tax file   Tasaciones tributarias especiales pagadas por concepto de mejoras locales, tales como calles y aceras o banquetas 7. State tax file     8. State tax file   Otros aumentos en la base 8. State tax file     9. State tax file   Sume las líneas 3, 5, 6, 7 y 8 9. State tax file     10. State tax file   Depreciación (permitida o permisible) relacionada con el uso comercial o alquiler de la vivienda 10. State tax file 0   11. State tax file   Otras disminuciones en la base (Vea Decreases to Basis (Disminuciones en la Base) en la Publicación 551, en inglés). State tax file 11. State tax file     12. State tax file   Sume las líneas 10 y 11 12. State tax file     13. State tax file   Costo u otra base (ajustada) de la vivienda dañada o destruida. State tax file Reste la línea 12 de la línea 9. State tax file Anote dicha cantidad aquí y en la línea 2 del Anexo 20 13. State tax file     Instrucciones para la Hoja de Trabajo A. State tax file Si usted usa la Hoja de Trabajo A para calcular el costo u otra base (ajustada) de su vivienda, siga estas instrucciones. State tax file NO utilice esta hoja de trabajo para determinar el costo de su base si adquirió interés de su vivienda por un difunto que falleció en 2010 y el albacea de su caudal hereditario presentó el Formulario 8939. State tax file SI. State tax file . State tax file . State tax file   ENTONCES. State tax file . State tax file . State tax file usted heredó su vivienda de un difunto que falleció antes o depués del 2010, o de un difunto que falleció en el 2010 pero la albacea de su caudal hereditario no presentó el Formulario 8939. State tax file 1 omita las líneas 1 a la 4 de la hoja de trabajo. State tax file 2 encuentre su base utilizando las reglas bajo Inherited Property (Bienes Heredados) en la Publicación 551, en inglés. State tax file Anote esta cantidad en la línea 5 de la hoja de trabajo. State tax file 3 llene las líneas 6 a la 13 de la hoja de trabajo. State tax file usted recibió su vivienda como un regalo (donación) 1 lea Property Received as Gift (Bienes Recibidos como Regalo (Donación)) en la Publicación 551, en inglés, y anote en las líneas 1 y 3 de la hoja de trabajo la base ajustada del donante o el valor justo de mercado de la vivienda en el momento del regalo (donación), lo que proceda. State tax file 2 si usted puede sumar algún impuesto federal sobre donaciones a su base, anote esa cantidad en la línea 5 de la hoja de trabajo. State tax file 3 llene el resto de la hoja de trabajo. State tax file usted recibió su vivienda como un canje por otra propiedad 1 anote en la línea 1 de la hoja de trabajo el valor justo de mercado de la otra propiedad al tiempo del canje. State tax file (Pero si usted recibió su vivienda como un canje por su vivienda anterior antes del 7 de mayo de 1997, y tuvo una ganancia en que el canje se aplazó utilizando el Formulario 2119, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). State tax file 2 llene el resto de la hoja de trabajo. State tax file usted construyó su vivienda 1 sume el precio de compra del terreno y el costo de la construcción de la vivienda. State tax file Anote ese total en la línea 1 de la hoja de trabajo. State tax file (Sin embargo, si usted presentó un Formulario 2119 para aplazar ganancias en la venta de una vivienda anterior antes del 7 de mayo de 1997, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). State tax file 2 llene el resto de la hoja de trabajo. State tax file usted recibió su vivienda de su cónyuge después del 18 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. State tax file 2 anote en la línea 5 de la hoja de trabajo el costo u otra base (ajustada) de su cónyuge en la vivienda justo antes de que usted la haya recibido. State tax file 3 llene las líneas 6 a la 13 de la hoja de trabajo, haciendo ajustes a la base solamente por acontecimientos después del traspaso. State tax file usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma después del 18 de julio de 1984     llene una hoja de trabajo, haciendo los ajustes a la base por acontecimientos tanto antes como después del traspaso. State tax file   usted recibió su vivienda de su cónyuge antes del 19 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. State tax file 2 anote en la línea 5 de la hoja de trabajo el valor justo de mercado de la vivienda cuando usted la recibió. State tax file 3 llene las líneas 6 a la 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. State tax file usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma antes del 19 de julio de 1984 1 llene una hoja de trabajo, las líneas 1 a la 13, ajustando la base solamente por acontecimientos antes del traspaso. State tax file 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. State tax file 5 para obtener la base ajustada de la mitad de su participación a la hora del traspaso. State tax file 3 multiplique el valor justo de mercado de la vivienda a la hora del traspaso por 0. State tax file 5. State tax file Generalmente, el resultado corresponde a la base de la mitad de la participación de su cónyuge. State tax file 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. State tax file 5 complete el resto de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. State tax file usted fue dueño de su vivienda conjuntamente con alguien (aparte de cónyuges que presenten una declaración conjunta) 1 llene las líneas 1 a la 13 de la hoja de trabajo. State tax file 2 multiplique la cantidad de la línea 13 para obtener la base ajustada suya por el porcentaje de su parte de su participación de la vivienda. State tax file Instrucciones para la Hoja de Trabajo A. State tax file (Continuación) SI. State tax file . State tax file . State tax file   ENTONCES. State tax file . State tax file . State tax file usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito 1 llene una hoja de trabajo, las líneas 1 a la 13, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento de su cónyuge. State tax file 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. State tax file 5 para obtener la base ajustada de la mitad de su participación a la fecha del fallecimiento. State tax file 3 calcule la base de la mitad de la participación de su cónyuge. State tax file Esto corresponde a la mitad del valor justo de mercado en la fecha del fallecimiento (o la valoración alternativa usada posteriormente para propósitos de los impuestos de sucesiones o caudales hereditarios). State tax file (La base de su mitad seguirá siendo la mitad de la base ajustada determinada en el paso 2). State tax file 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. State tax file 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. State tax file usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito y, su vivienda permanente está en un estado donde rigen las leyes de la comunidad de bienes matrimoniales 1 ignore las líneas 1 a la 4 de la hoja de trabajo. State tax file 2 anote la cantidad de su base en la línea 5 de la hoja de trabajo. State tax file Generalmente, esto corresponde al valor justo de mercado de la vivienda al momento del fallecimiento. State tax file (No obstante, vea Community Property (Comunidad de Bienes Matrimoniales) en la Publicación 551, en inglés, para reglas especiales). State tax file 3 llene el resto de la hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. State tax file usted fue dueño de su vivienda conjuntamente con alguien (que no sean cónyuges que presenten la declaración conjunta) que falleció antes de 2010 y antes de un hecho fortuito 1 llene las líneas 1 a la 13 de la hoja de trabajo, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento del codueño. State tax file 2 multiplique la cantidad de la línea 13 por el porcentaje de su parte de su participación de la vivienda para obtener la base ajustada suyo en la fecha del fallecimiento. State tax file 3 multiplique el valor justo del mercado en la fecha del fallecimiento (o use la valuació alterna usada posteriormente para propositos de los impuestos de sucesiones o caudales hereditarios) por el porcentaje que corresponde a la participación del codueño. State tax file Ésta es la base para el interés parcial del codueño. State tax file 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. State tax file 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo incluyendo ajustes a la base solamente por acontecimientos después del fallecimiento del codueño. State tax file alguna vez su vivienda sufrió daños debido a un hecho fortuito anterior 1 en la línea 8 de la hoja de trabajo, anote toda cantidad que haya gastado para restaurar la vivienda a su estado original antes del hecho fortuito anterior. State tax file 2 en la línea 11 anote: todo reembolso de seguros que usted haya recibido (o espera recibir) por la pérdida anterior  y toda pérdida por hecho fortuito deducible de años anteriores no cubierta por  su seguro. State tax file la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después de 1990 pero antes del 4 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor solamente si usted los dedujo como intereses hipotecarios de la vivienda en el año en que fueron pagados (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). State tax file la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después del 3 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor aun si usted no los dedujo (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). State tax file usted usó parte de la propiedad como su vivienda y parte de ella para propósitos comerciales o para generar ingresos de alquiler   usted debe asignar las anotaciones en la Hoja de Trabajo A entre la parte personal (columna (a)) y la parte comercial/de alquiler (columna (b)). State tax file no corresponde ninguno de los puntos anteriores   llene completamente la hoja de trabajo. State tax file Prev  Up  Next   Home   More Online Publications
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Art Appraisal Services

Art Advisory Panel

The Panel helps IRS review and evaluate property appraisals submitted by taxpayers in support of the fair market value claimed for works of art included in federal income, estate and gift tax cases in accordance with the Internal Revenue Code. The Panel members, up to 25 renowned art experts, serve without compensation.

Referral to the Art Advisory Panel

All taxpayer cases selected for examination that include artwork with a claimed value of $50,000 or more per item must be referred to Art Appraisal Services for possible review by the Commissioner's Art Advisory Panel (See IRM 4.48.2 and IRM 8.18.1.3). Please review the photographic requirements for referrals, and also our preferred individual appraisal item format (PDF) for works of art valued at over $50,000.

For general inquiries, contact Director, Art Appraisal Services at 202-317-8975.

Internal Revenue Service/Art Appraisal Services
1111 Constitution Ave., Suite 700
C:AP:SO:ART 
Washington, DC 20004
ATT: AAS

Annual Summary Report

The Annual Summary Report describes the closed meeting activity of the Commissioner's Art Advisory Panel for the most recent year. The report discusses the procedures of the Art Panel, provides a list of Panelists and summarizes the art items reviewed during this year by the Panel broken down by estate and charitable contribution. If you would like older Annual Summary Reports, please contact the IRS Freedom of Information Reading Room at 1111 Constitution Ave, Washington D.C. 20224.

Publications

  • Publication 526, Charitable Contributions.
  • Publication 561, Determining the Value of Donated Property. Designed to help donors and appraisers determine the value of property that is given to qualified organizations. It includes the kind of information you must have to support your decision.

Forms

  • Form 8283, Non-cash Charitable Contributions. The necessary form filed with the taxpayer's return.
  • Form 8282, Donee Information Return. Form filed by donee upon sale of property.

Revenue Procedures
Revenue Procedure 96-15 provides procedures for taxpayers to request a review of art valuations for income, estate, and gift returns. Taxpayers may obtain a Statement of Value from the Service for an advance review of art valuation claims prior to filing the return. The Statement of Value may then be used to complete the taxpayer's return.

The procedure generally applies to an item of art that has been appraised at $50,000 or more. The appraisal submitted must meet specific substantiation requirements. A user fee is charged for each request. The current fees for a Statement of Value are $5,400 for one to three items and $270 for each additional item. See Revenue Procedure 2013-01.

Send requests for a Statement of Value to:
Internal Revenue Service
Attention: Art Appraisal Services (C:AP:SO:AAS)
P.O. Box 27720
McPherson Station
Washington, DC 20038

Page Last Reviewed or Updated: 25-Feb-2014

The State Tax File

State tax file Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. State tax file Tax questions. State tax file Useful Items - You may want to see: Note. State tax file After 2013, Publication 590 will be split into two separate publications as follows. State tax file Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. State tax file This publication will include the rules for rollover and conversion contributions. State tax file Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. State tax file This publication will include the rules for required minimum distributions and IRA beneficiaries. State tax file What's New for 2013 Traditional IRA contribution and deduction limit. State tax file  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. State tax file 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. State tax file For more information, see How Much Can Be Contributed? in chapter 1. State tax file Roth IRA contribution limit. State tax file  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. State tax file 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. State tax file However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. State tax file For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. State tax file Modified AGI limit for traditional IRA contributions increased. State tax file  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. State tax file 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. State tax file If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. State tax file See How Much Can You Deduct? in chapter 1. State tax file Modified AGI limit for Roth IRA contributions increased. State tax file  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. State tax file Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. State tax file You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. State tax file 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. State tax file You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. State tax file 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-. State tax file You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. State tax file See Can You Contribute to a Roth IRA? in chapter 2. State tax file Net Investment Income Tax. State tax file  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). State tax file However, these distributions are taken into account when determining the modified adjusted gross income threshold. State tax file Distributions from a nonqualified retirement plan are included in net investment income. State tax file See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. State tax file Kay Bailey Hutchison Spousal IRA. State tax file . State tax file  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. State tax file There are no changes to the rules regarding these IRAs. State tax file See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. State tax file What's New for 2014 Modified AGI limit for traditional IRA contributions increased. State tax file  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. State tax file 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. State tax file If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. State tax file Modified AGI limit for Roth IRA contributions increased. State tax file  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. State tax file Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. State tax file You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. State tax file 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. State tax file You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. State tax file 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-. State tax file You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. State tax file Reminders Future developments. State tax file  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. State tax file irs. State tax file gov/pub590. State tax file Simplified employee pension (SEP). State tax file  SEP IRAs are not covered in this publication. State tax file They are covered in Publication 560, Retirement Plans for Small Business. State tax file Deemed IRAs. State tax file  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. State tax file If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. State tax file An employee's account can be treated as a traditional IRA or a Roth IRA. State tax file 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. State tax file Contributions to both traditional and Roth IRAs. State tax file  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. State tax file Statement of required minimum distribution (RMD). State tax file  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. State tax file The report or offer must include the date by which the amount must be distributed. State tax file The report is due January 31 of the year in which the minimum distribution is required. State tax file It can be provided with the year-end fair market value statement that you normally get each year. State tax file No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. State tax file IRA interest. State tax file  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. State tax file Tax on your traditional IRA is generally deferred until you take a distribution. State tax file Do not report this interest on your return as tax-exempt interest. State tax file For more information on tax-exempt interest, see the instructions for your tax return. State tax file Photographs of missing children. State tax file  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax file 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. State tax file Introduction This publication discusses individual retirement arrangements (IRAs). State tax file An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. State tax file 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. State tax file In some cases, amounts are not taxed at all if distributed according to the rules. State tax file What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. State tax file 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. State tax file   It also explains the penalties and additional taxes that apply when the rules are not followed. State tax file 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. State tax file How to use this publication. State tax file   The rules that you must follow depend on which type of IRA you have. State tax file Use Table I-1 to help you determine which parts of this publication to read. State tax file Also use Table I-1 if you were referred to this publication from instructions to a form. State tax file Comments and suggestions. State tax file   We welcome your comments about this publication and your suggestions for future editions. State tax file   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax file   You can send your comments from www. State tax file irs. State tax file gov/formspubs/. State tax file Click on “More Information” and then on “Comment on Tax Forms and Publications”. State tax file   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. State tax file Ordering forms and publications. State tax file   Visit www. State tax file irs. State tax file 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. State tax file Internal Revenue Service 1201 N. State tax file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax file   If you have a tax question, check the information available on IRS. State tax file gov or call 1-800-829-1040. State tax file We cannot answer tax questions sent to either of the above addresses. State tax file 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. State tax file 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. State tax file S. State tax file 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. State tax file Table I-1. State tax file Using This Publication IF you need information on . State tax file . State tax file . State tax file THEN see . State tax file . State tax file . State tax file traditional IRAs chapter 1. State tax file Roth IRAs chapter 2, and parts of  chapter 1. State tax file SIMPLE IRAs chapter 3. State tax file the credit for qualified retirement savings contributions (the saver's credit) chapter 4. State tax file how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. State tax file SEP IRAs and 401(k) plans Publication 560. State tax file Coverdell education savings accounts (formerly called education IRAs) Publication 970. State tax file 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. State tax file . State tax file . State tax file THEN see . State tax file . State tax file . State tax file first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. State tax file then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. State tax file and finally figure how much of your social security is taxable appendix B, worksheet 3. State tax file Table I-2. State tax file How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. State tax file Answers in the middle column apply to traditional IRAs. State tax file Answers in the right column apply to Roth IRAs. State tax file Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. State tax file You must not have reached age  70½ by the end of the year. State tax file See Who Can Open a Traditional IRA? in chapter 1. State tax file No. State tax file You can be any age. State tax file See Can You Contribute to a Roth IRA? in chapter 2. State tax file 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. State tax file 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. State tax file  There is no upper limit on how much you can earn and still contribute. State tax file See How Much Can Be Contributed? in chapter 1. State tax file Yes. State tax file 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. State tax file See How Much Can Be Contributed? and Table 2-1 in chapter 2. State tax file Can I deduct contributions to a Yes. State tax file 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. State tax file See How Much Can You Deduct? in chapter 1. State tax file No. State tax file You can never deduct contributions to a Roth IRA. State tax file See What Is a Roth IRA? in chapter 2. State tax file Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. State tax file In that case, you must file Form 8606. State tax file See Nondeductible Contributions in chapter 1. State tax file No. State tax file You do not have to file a form if you contribute to a Roth IRA. State tax file See Contributions not reported in chapter 2. State tax file Do I have to start taking distributions when I reach a certain age from a Yes. State tax file You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. State tax file See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. State tax file No. State tax file If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. State tax file See Are Distributions Taxable? in chapter 2. State tax file However, if you are the beneficiary of a Roth IRA, you may have to take distributions. State tax file See Distributions After Owner's Death in chapter 2. State tax file 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. State tax file See Are Distributions Taxable? in chapter 1. State tax file Distributions from a Roth IRA are not taxed as long as you meet certain criteria. State tax file See Are Distributions Taxable? in chapter 2. State tax file 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. State tax file If you have, file Form 8606. State tax file See Nondeductible Contributions in chapter 1. State tax file Yes. State tax file 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). 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