Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

401(k) Plans

A 401(k) is a feature of a qualified profit-sharing plan that allows employees to contribute a portion of their wages to individual accounts.

  • Elective salary deferrals are excluded from the employee’s taxable income (except for designated Roth deferrals).
  • Employers can contribute to employees’ accounts.
  • Distributions, including earnings, are includible in taxable income at retirement (except for qualified distributions of designated Roth accounts).

See the 401(k) Resource Guide for details on 401(k) plans.

Choose a 401(k) Plan

Establish a 401(k) Plan

Participate in a 401(k) Plan

Operate and Maintain a 401(k) Plan

Correct a 401(k) Plan

  • 401(k) Checklist
    Helps you keep your 401(k) plan in compliance with important tax rules.
     

  • 401(k) Fix-It Guide
    Tips on how to find, fix and avoid common errors in 401(k) plans.

Terminate a 401(k) Plan

Additional resources for 401(k) Plans