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Taxact2011online Index Symbols 403(b) account, What Is a 403(b) Plan? 403(b) plans Basics, 403(b) Plan Basics Benefits, What Are the Benefits of Contributing to a 403(b) Plan? Participation, Who Can Participate in a 403(b) Plan? Self-employed ministers, Who Can Set Up a 403(b) Account? What is a 403(b) plan?, What Is a 403(b) Plan? Who can set up a 403(b) account?, Who Can Set Up a 403(b) Account? A After-tax contributions, How Can Contributions Be Made to My 403(b) Account? Assistance (see Tax help) B Basics, 403(b) Plan Basics Benefits, What Are the Benefits of Contributing to a 403(b) Plan? C Catch-up contributions, Catch-Up Contributions Chaplain, Ministers. Taxact2011online Church employees, Ministers and Church Employees Years of service, Changes to Years of Service Comments on publication, Comments and suggestions. Taxact2011online Contributions, How Can Contributions Be Made to My 403(b) Account? After-tax, How Can Contributions Be Made to My 403(b) Account? Catch-up, Catch-Up Contributions Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only. Taxact2011online Nonelective, How Can Contributions Be Made to My 403(b) Account? Reporting, Do I Report Contributions on My Tax Return? Correcting excess contributions, What Happens If I Have Excess Contributions? Credit, for retirement savings contributions, Retirement Savings Contributions Credit (Saver's Credit) D Distributions, Distributions and Rollovers, Distributions 10-year tax option, No Special 10-Year Tax Option 90-24 transfer, Contract exchanges. Taxact2011online Deceased employees, Spouses of deceased employees. Taxact2011online Direct rollover, Direct rollovers of 403(b) plan distributions. Taxact2011online Eligible retirement plans, Eligible retirement plans. Taxact2011online Frozen deposit, Frozen deposits. Taxact2011online Gift tax, Gift Tax Minimum required, Minimum Required Distributions Qualified domestic relations order, Qualified domestic relations order. Taxact2011online Rollovers, Tax-Free Rollovers, Rollovers to and from 403(b) plans. Taxact2011online Second rollover, Second rollover. Taxact2011online Transfers, Transfer of Interest in 403(b) Contract E Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only. Taxact2011online Eligible employees, Eligible employees. Taxact2011online , Church employee. Taxact2011online Employer's annual work period, Employer's annual work period. Taxact2011online Excess contributions, Excess Contributions Correcting, What Happens If I Have Excess Contributions? Determining, How Do I Know If I Have Excess Contributions? Excess amounts, Excess Annual Addition Excess deferrals, Excess Annual Addition Excess elective deferral, Excess Elective Deferral Excise tax, Excise Tax Excise tax Excess contributions, Excise Tax Reporting requirement, Reporting requirement. Taxact2011online F Free tax services, How To Get Tax Help, Free help with your tax return. Taxact2011online Full-time or part-time, Years of Service G Gift tax, Gift Tax H Help (see Tax help) I Incidental life insurance, Cost of Incidental Life Insurance Includible compensation, Includible Compensation 403(b) plan, Changes to Includible Compensation Figuring, Figuring Includible Compensation for Your Most Recent Year of Service Foreign missionaries, Changes to Includible Compensation Incidental life insurance, Cost of Incidental Life Insurance Self-employed ministers, Changes to Includible Compensation Includible compensation for your most recent year of service Definition, Definition. Taxact2011online L Limit on annual additions, Limit on Annual Additions Limit on elective deferrals, Limit on Elective Deferrals 15-year rule, 15-Year Rule Figuring, Figuring the Limit on Elective Deferrals General limit, General Limit M MAC (see Maximum amount contributable) Maximum amount contributable, Maximum Amount Contributable (MAC) Components, Components of Your MAC How to figure MAC, How Do I Figure My MAC? When to figure MAC, When Should I Figure My MAC? Minimum required distributions, Minimum Required Distributions Ministers, Ministers. Taxact2011online , Ministers and Church Employees Missing children, Reminder More information (see Tax help) Most recent year of service, Most Recent Year of Service Most recent year of service, figuring, Figuring Your Most Recent Year of Service N Nonelective contributions, How Can Contributions Be Made to My 403(b) Account?, Nonelective contributions only. Taxact2011online P Pre-tax contributions, Includible Compensation, Table 3-4. Taxact2011online Worksheet B. Taxact2011online Includible Compensation for Your Most Recent Year of Service1 , Rollovers to and from 403(b) plans. Taxact2011online , Worksheet B. Taxact2011online Includible Compensation for Your Most Recent Year of Service1 Publications (see Tax help) Q Qualified domestic relations order, Qualified domestic relations order. Taxact2011online R Reporting Contributions Self-employed ministers, Self-employed ministers. Taxact2011online Reporting contributions Chaplains, Chaplains. Taxact2011online Required distributions, Minimum Required Distributions Retirement savings contributions credit, What's New for 2013, What's New for 2014, Retirement Savings Contributions Credit (Saver's Credit) Rollovers, Distributions and Rollovers, Tax-Free Rollovers Roth contribution program, Roth contribution program. Taxact2011online S Salary reduction agreement, Limit on Elective Deferrals Self-employed ministers, Ministers. Taxact2011online , Who Can Set Up a 403(b) Account?, Self-employed minister. Taxact2011online , Self-employed ministers. Taxact2011online , Self-employed minister. Taxact2011online Suggestions for publication, Comments and suggestions. Taxact2011online T Tax help, How To Get Tax Help Transfers, Transfer of Interest in 403(b) Contract 90-24 transfer, Transfer of Interest in 403(b) Contract Conservatorship, Contract exchanges. Taxact2011online Direct-trustee-to-trustee, Direct trustee-to-trustee transfer. Taxact2011online Insolvency, Tax-free transfers for certain cash distributions. Taxact2011online Permissive service credit, Permissive service credit. Taxact2011online TTY/TDD information, How To Get Tax Help V Voluntary deductible contributions, Voluntary deductible contributions. Taxact2011online W What is a 403(b) plan?, What Is a 403(b) Plan? Y Years of service, Years of Service Church employees, Church employee. Taxact2011online , Changes to Years of Service Definition, Definition Employer's annual work period, Employer's annual work period. Taxact2011online Full year of service, Full year of service. Taxact2011online Full-time employee for the full year, Full-Time Employee for the Full Year Full-time for part of the year, Full-time for part of the year. Taxact2011online Other than full-time for the full year, Other Than Full-Time for the Full Year Part-time for the full year, Part-time for the full year. Taxact2011online Part-time for the part of the year, Part-time for part of the year. Taxact2011online Self-employed minister, Changes to Years of Service Total years of service, Total years of service. Taxact2011online Prev Up Home More Online Publications
Understanding IRS Guidance - A Brief Primer
For anyone not familiar with the inner workings of tax administration, the array of IRS guidance may seem, well, a little puzzling at first glance. To take a little of the mystery away, here's a brief look at seven of the most common forms of guidance.
In its role in administering the tax laws enacted by the Congress, the IRS must take the specifics of these laws and translate them into detailed regulations, rules and procedures. The Office of Chief Counsel fills this crucial role by producing several different kinds of documents and publications that provide guidance to taxpayers, firms and charitable groups.
A regulation is issued by the Internal Revenue Service and Treasury Department to provide guidance for new legislation or to address issues that arise with respect to existing Internal Revenue Code sections. Regulations interpret and give directions on complying with the law. Regulations are published in the Federal Register. Generally, regulations are first published in proposed form in a Notice of Proposed Rulemaking (NPRM). After public input is fully considered through written comments and even a public hearing, a final regulation or a temporary regulation is published as a Treasury Decision (TD), again, in the Federal Register.
A revenue ruling is an official interpretation by the IRS of the Internal Revenue Code, related statutes, tax treaties and regulations. It is the conclusion of the IRS on how the law is applied to a specific set of facts. Revenue rulings are published in the Internal Revenue Bulletin for the information of and guidance to taxpayers, IRS personnel and tax professionals. For example, a revenue ruling may hold that taxpayers can deduct certain automobile expenses.
A revenue procedure is an official statement of a procedure that affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code, related statutes, tax treaties and regulations and that should be a matter of public knowledge. It is also published in the Internal Revenue Bulletin. While a revenue ruling generally states an IRS position, a revenue procedure provides return filing or other instructions concerning an IRS position. For example, a revenue procedure might specify how those entitled to deduct certain automobile expenses should compute them by applying a certain mileage rate in lieu of calculating actual operating expenses.
Private Letter Ruling
A private letter ruling, or PLR, is a written statement issued to a taxpayer that interprets and applies tax laws to the taxpayer's specific set of facts. A PLR is issued to establish with certainty the federal tax consequences of a particular transaction before the transaction is consummated or before the taxpayer's return is filed. A PLR is issued in response to a written request submitted by a taxpayer and is binding on the IRS if the taxpayer fully and accurately described the proposed transaction in the request and carries out the transaction as described. A PLR may not be relied on as precedent by other taxpayers or IRS personnel. PLRs are generally made public after all information has been removed that could identify the taxpayer to whom it was issued.
Technical Advice Memorandum
A technical advice memorandum, or TAM, is guidance furnished by the Office of Chief Counsel upon the request of an IRS director or an area director, appeals, in response to technical or procedural questions that develop during a proceeding. A request for a TAM generally stems from an examination of a taxpayer's return, a consideration of a taxpayer's claim for a refund or credit, or any other matter involving a specific taxpayer under the jurisdiction of the territory manager or the area director, appeals. Technical Advice Memoranda are issued only on closed transactions and provide the interpretation of proper application of tax laws, tax treaties, regulations, revenue rulings or other precedents. The advice rendered represents a final determination of the position of the IRS, but only with respect to the specific issue in the specific case in which the advice is issued. Technical Advice Memoranda are generally made public after all information has been removed that could identify the taxpayer whose circumstances triggered a specific memorandum.
A notice is a public pronouncement that may contain guidance that involves substantive interpretations of the Internal Revenue Code or other provisions of the law. For example, notices can be used to relate what regulations will say in situations where the regulations may not be published in the immediate future.
An announcement is a public pronouncement that has only immediate or short-term value. For example, announcements can be used to summarize the law or regulations without making any substantive interpretation; to state what regulations will say when they are certain to be published in the immediate future; or to notify taxpayers of the existence of an approaching deadline.
Page Last Reviewed or Updated: 12-Feb-2014
Taxact2011online Publication 947 - Introductory Material Table of Contents What's New Practitioners' Hotline IntroductionOrdering forms and publications. Taxact2011online Tax questions. Taxact2011online Useful Items - You may want to see: What's New Registered tax return preparers. Taxact2011online Registered tax return preparers may prepare and sign as the preparer tax returns and claims for refund and other documents for submission to the IRS. Taxact2011online They may also represent taxpayers before revenue agents, customer service representatives, and similar IRS employees during an examination if they signed the return or claim for refund for the tax year or period under examination. Taxact2011online Future developments. Taxact2011online The IRS has created a page on IRS. Taxact2011online gov for information about Publication 947 at www. Taxact2011online irs. Taxact2011online gov/pub947. Taxact2011online Information about any future developments (such as legislation enacted after we release it) will be posted on that page. Taxact2011online Practitioners' Hotline The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. Taxact2011online The toll-free number for this service is 1-866-860-4259. Taxact2011online Introduction This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer. Taxact2011online Usually, attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents, and enrolled actuaries can represent taxpayers before the IRS. Taxact2011online Under special circumstances, other individuals, including registered tax return preparers, unenrolled return preparers, and students can represent taxpayers before the IRS. Taxact2011online For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. Taxact2011online Definitions. Taxact2011online Many of the terms used in this publication, such as “enrolled agent” and “practitioner” are defined in the Glossary at the back of this publication. Taxact2011online Comments and suggestions. Taxact2011online We welcome your comments about this publication and your suggestions for future editions. Taxact2011online You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Taxact2011online NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Taxact2011online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxact2011online You can email us at taxforms@irs. Taxact2011online gov . Taxact2011online Please put “Publications Comment” on the subject line. Taxact2011online You can also send us comments from www. Taxact2011online irs. Taxact2011online gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information About. Taxact2011online ” Ordering forms and publications. Taxact2011online Visit www. Taxact2011online irs. Taxact2011online gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Taxact2011online Internal Revenue Service 1201 N. Taxact2011online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Taxact2011online If you have a tax question, check the information available on IRS. Taxact2011online gov or call 1-800-829-1040. Taxact2011online We cannot answer tax questions sent to either of the above addresses. Taxact2011online Useful Items - You may want to see: Publications 1 Your Rights as a Taxpayer 470 Limited Practice Without Enrollment Circular No. Taxact2011online 230 Regulations Governing Practice before the Internal Revenue Service Forms and Instructions 2848 Power of Attorney and Declaration of Representative 8821 Tax Information Authorization Prev Up Next Home More Online Publications