E
- Eligible investment advice arrangement, Prohibited transactions and investment advice.
- Employer reversion, Schedule I. Tax on Reversion of Qualified Plan Assets to an Employer (Section 4980)
- Entity manager, Line 16.
- ESOP, Prohibited allocations for ESOP or worker-owned cooperative.
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- Prohibited allocations, Line 6.
- ESOP dispositions, Lines 5a and 5b.
- Excess contributions
-
- 403(b)(7) plans, Schedule B. Tax on Excess Contributions to Section 403(b)(7)(A) Custodial Accounts (Section 4973(a)(3))
- Section 4979, Schedule H. Tax on Excess Contributions To Certain Plans (Section 4979)
- Excise tax due dates, Part I. Taxes, Lines 5a and 5b.
- Extension, Extension.
N
- Nonallocation period, Prohibited allocations for ESOP or worker-owned cooperative.
- Nonallocation year, Prohibited allocations of securities in an S corporation.
- Nondeductible employer contributions, Schedule A. Tax on Nondeductible Employer Contributions to Qualified Employer Plans (Section 4972)
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- Exception, defined benefit plan, Defined benefit plans exception.
- Exception, defined contribution plan, Defined contribution plans exception.
- Nondeductible contributions, Section 4972.
- Qualified plan, Section 4972.
- Notice of significant reduction in future accruals, Schedule J. Tax on Failure to Provide Notice of Significant Reduction in Future Accruals (Section 4980F)
-
- Applicable individual, Section 204(h) notice.
P
- Payment of taxes, Lines 17–19.
- Penalty, Interest., Penalty for late filing of return.
-
- Late payment, Penalty for late payment of tax.
- Private delivery services, Private delivery services.
- Prohibited allocation
-
- Disqualified person, Prohibited allocations of securities in an S corporation.
- ESOP, Line 6., Prohibited allocations for ESOP or worker-owned cooperative.
- Nonallocation period, Prohibited allocations for ESOP or worker-owned cooperative.
- S corporation, Prohibited allocations of securities in an S corporation.
- Synthetic equity, Prohibited allocations of securities in an S corporation.
- Worker-owned cooperative, Prohibited allocations for ESOP or worker-owned cooperative.
- Prohibited reportable transaction, Line 16.
- Prohibited tax shelter transaction, Line 16.
-
- Entity manager, Line 16.
- Required disclosure, Lines 17–19.
- Prohibited transaction, Schedule C. Tax on Prohibited Transactions (Section 4975)
-
- Correcting, Correcting certain prohibited transactions.
- Correction period, Correcting certain prohibited transactions.
- Definition, Prohibited transaction.
- Disqualified person, Disqualified person.
- Exemptions, Exemptions.
- Failure to correct, Additional tax for failure to correct the prohibited transaction (Section 4975(b)).
- Investment advice, Prohibited transactions and investment advice.
- Purpose of form, Purpose of Form
Q
- Qualified ESOP securities, Line 6.
S
- S corporations
-
- Prohibited allocations, Prohibited allocations of securities in an S corporation.
- Section 403(b) plan, Schedule B. Tax on Excess Contributions to Section 403(b)(7)(A) Custodial Accounts (Section 4973(a)(3))
- Section 4965, Line 16.
- Section 4971(a), Schedule D. Tax on Failure to Meet Minimum Funding Standards (Section 4971(a))
- Section 4971(b), Schedule D. Tax on Failure to Meet Minimum Funding Standards (Section 4971(a))
- Section 4971(g), Schedule F. Tax on Multiemployer Plans in Endangered or Critical Status (Sections 4971(g)(3) & 4971(g)(4))
- Section 4971(g)(2), Line 10a.
- Section 4971(g)(3), Line 1.
- Section 4971(g)(4), Line 2.
- Section 4972, Schedule A. Tax on Nondeductible Employer Contributions to Qualified Employer Plans (Section 4972)
- Section 4973(a)(3), Schedule B. Tax on Excess Contributions to Section 403(b)(7)(A) Custodial Accounts (Section 4973(a)(3))
- Section 4975, Schedule C. Tax on Prohibited Transactions (Section 4975)
- Section 4976, Part I. Taxes
- Section 4977, Schedule G. Tax on Excess Fringe Benefits (Section 4977)
- Section 4979, Schedule H. Tax on Excess Contributions To Certain Plans (Section 4979)
- Section 4979A, Line 6.
- Section 4980, Schedule I. Tax on Reversion of Qualified Plan Assets to an Employer (Section 4980)
- Section 4980F, Schedule J. Tax on Failure to Provide Notice of Significant Reduction in Future Accruals (Section 4980F)
- Summary of taxes due, Part I. Taxes
- Synthetic equity, Prohibited allocations of securities in an S corporation.
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- Amount involved, Prohibited allocations of securities in an S corporation.
