A

Annual additions, Annual additions.

Annual benefits, Annual benefits.

Assistance (see Tax help)

B

Business, definition, Business.

C

Comments on publication, Comments and suggestions.

Common-law employee, Common-law employee.

Compensation, Compensation., Compensation.

Contribution:

Defined, Contribution.

Limits:

Qualified plans, Limits on Contributions and Benefits

SEP-IRAs, Contribution Limits

SIMPLE IRA plan, Contribution Limits

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, 1. 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, 6. How To Get Tax Help

H

Help (see Tax help)

Highly compensated employees, Highly compensated employee.

K

Keogh plans: (see Qualified plans)

L

Leased employee, Leased employee.

M

More information (see Tax help)

N

Net earnings from self-employment, Net earnings from self-employment.

Notification requirements, Notification Requirement

P

Participant, Participant.

Participation, Participation.

Partner, Partner.

Publications (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, 5. 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, 5. Table and Worksheets for the Self-Employed

Rate Worksheet for Self-Employed, 5. Table and Worksheets for the Self-Employed

Reporting requirements, Reporting Requirements

Setting up, Setting Up a Qualified Plan

R

Rate Table for Self-Employed, Rate table for self-employed.

Rate Worksheet for Self-Employed, Rate worksheet for self-employed.

Required distributions, Required Distributions

S

Salary reduction arrangement, 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, 5. Table and Worksheets for the Self-Employed

Rate Table for Self-Employed, 5. Table and Worksheets for the Self-Employed

Rate Worksheet for Self-Employed, 5. 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 for publication, Comments and suggestions.

T

Tax help, 6. How To Get Tax Help

Taxpayer Advocate, Contacting your Taxpayer Advocate.

TTY/TDD information, 6. How To Get Tax Help

U

User fee, User fee.