| Publication 560 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
D
- Deduction, Deduction.
- Deduction worksheet for self-employed, Figuring your deduction.
- Defined benefit plan:
-
- Deduction limits, Defined benefit plans.
- Limits on contributions, Defined benefit plan.
- Defined contribution plan:
-
- Deduction limits, Defined contribution plans.
- Limits on contributions, Defined contribution plan.
- Money purchase pension plan, Money purchase pension plan.
- Profit-sharing plan, Profit-sharing plan.
- Definitions you need to know, Definitions
You Need To Know
- Disqualified person, Prohibited Transactions
- Distributions (withdrawals), Distributions (Withdrawals)
E
- Earned income, Earned income.
- Employees:
-
- Eligible, Eligible employee., Eligible employee.
- Excludable, Excludable employees.
- Highly compensated, Highly compensated employee.
- Leased, Leased employee.
- Employer, Employer.
- Excise tax:
-
- Nondeductible (excess) contributions, Excise Tax for Nondeductible (Excess) Contributions
- Reduced benefit accrual, Notification of Significant
Benefit Accrual Reduction
- Reversion of plan assets, Excise Tax on Reversion of Plan Assets
- SEP excess contributions, Excise tax.
- Excludable employees, Excludable employees.
F
- Form:
-
- 1040, Where To Deduct Contributions, Reporting the tax.
- 1099–R, Reporting corrective distributions on Form 1099–R.
- 5304–SIMPLE, How To Set Up a
SIMPLE IRA Plan
- 5305–S, Setting up a SIMPLE IRA.
- 5305–SA, Setting up a SIMPLE IRA.
- 5305–SEP, Formal written agreement.
- 5305–SIMPLE, How To Set Up a
SIMPLE IRA Plan
- 5310, Form 5310.
- 5329, Reporting the tax.
- 5330, Reporting the tax., Tax on excess contributions of highly compensated employees., Excise Tax on Reversion of Plan Assets, Payment of the 15% tax.
- 5500, Form 5500., Schedule A (Form 5500)., Schedule B (Form 5500)., Schedule P (Form 5500).
- 5500–EZ, Form 5500–EZ.
- 8717, Form 5310.
- Form W–2, Reporting on Form W–2.
- Schedule K (Form 1065), Where To Deduct Contributions
- W–2, Reporting on Form W–2.
- Free tax services, How To Get Tax Help
K
- Keogh plans: (see Qualified plans)
M
- More information (see Tax help)
Q
- Qualified plans:, Limits on Contributions
and Benefits
-
- Assignment of benefits, Benefits must not be assigned or alienated.
- Benefits starting date, Benefit payment must begin when required.
- Contributions, Contributions, When Contributions
Are Considered Made, Employer Contributions, Limits on Contributions
and Benefits, Where To Deduct Contributions
- Deduction limits, Deduction Limits, Defined contribution plans., Defined benefit plans., Deduction limit for multiple plans., Deduction Limit for
Self-Employed Individuals, Carryover of
Excess Contributions, Excise Tax for Nondeductible (Excess) Contributions
- Deduction Worksheet for Self-Employed, Table and Worksheets
for the Self-Employed
- Deductions, Employer Deduction
- Deferrals, Elective Deferrals
(401(k) Plans), Limit on Elective Deferrals, Treatment of contributions., Reporting on Form W–2., Treatment of
Excess Deferrals
- Defined benefit plan, Defined Benefit Plan
- Defined contribution plan, Defined Contribution Plan
- Distributions, Distributions
- Distributions:
-
- Minimum, Required Distributions
- Required beginning date, Required beginning date.
- Rollover, Rollover.
- Tax on excess benefits, Tax on Excess Benefits
- Tax on premature, Tax on Early Distributions
- Tax treatment, Tax Treatment
of Distributions
- Employee nondeductible contributions, Employee Contributions
- Investing plan assets, Investing Plan Assets
- Kinds of plans, Kinds of Plans
- Leased employees, Leased employee.
- Minimum requirements:
-
- Coverage, Minimum coverage requirement must be met.
- Funding, Minimum Funding Requirement
- Vesting, Minimum vesting standard must be met.
- Prohibited transactions, Prohibited Transactions
- Qualification rules, Qualification Rules
- Rate Table for Self-Employed, Table and Worksheets
for the Self-Employed
- Rate Worksheet for Self-Employed, Table and Worksheets
for the Self-Employed
- Reporting requirements, Reporting Requirements
- Setting up, Setting Up a
Qualified Plan
S
- Salary reductionarrangement, Salary Reduction Simplified Employee Pension (SARSEP), Deferral percentage., Limit on Elective Deferrals
- SARSEP ADP test, SARSEP ADP test.
- Self-employed individual, Self-employed individual.
- SEP plans:
-
- Deduction Worksheet for Self-Employed, Table and Worksheets
for the Self-Employed
- Rate Table for Self-Employed, Table and Worksheets
for the Self-Employed
- Rate Worksheet for Self-Employed, Table and Worksheets
for the Self-Employed
- SEP-IRAs:
-
- Contributions, Contributions for yourself.
- Deductible contributions:, Deducting Contributions, Excise tax.
-
- Carryover of excess contributions, Carryover of
Excess SEP Contributions
- Deduction limits, Deduction Limit for
Contributions for Participants
- Limits for self-employed, Deduction Limit for
Self-Employed Individuals
- Multiple plan limits, Deduction Limits
for Multiple Plans
- When to deduct, When To Deduct Contributions
- Where to deduct, Where To Deduct Contributions
- Distributions (withdrawals), Distributions (Withdrawals)
- Eligible employee, Eligible employee.
- Excludable employees, Excludable employees.
- SIMPLE IRA plan:
-
- Compensation, Compensation.
- Contributions, Contribution Limits
- Deductions, Nonelective contributions.
- Distributions(withdrawals), Distributions (Withdrawals)
- Employee election period, Election period.
- Employer matching contributions, Employer matching contributions.
- Excludable employees, Excludable employees.
- Notification requirements, Notification Requirement
- When to deduct contributions, When To Deduct Contributions
- SIMPLE plans:, Who Can Set Up
a SIMPLE IRA Plan?, Reporting on Form W–2.
-
- SIMPLE 401(k), SIMPLE 401(k) Plan
- SIMPLE IRA plan, SIMPLE IRA Plan
- Simplified employee pension (SEP):, Salary Reduction Simplified Employee Pension (SARSEP)
-
- Salary reduction arrangement
-
- Compensation of self-employed individuals, Compensation of self-employed individuals.
- Employee compensation, Employee compensation.
- Who can have a SARSEP, Who can have a SARSEP?
- SEP-IRA contributions, How Much
Can I Contribute?
- Setting up a SEP, Setting Up a SEP
- Sixty-day employee election period, Election period.
- Sole proprietor, Sole proprietor.
- Suggestions, Comments and suggestions.
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