The HSA catch-up contribution limit is not reduced for the year in which the individual reaches age 55 if he or she reaches age 55 after Jan. 1. For example, an individual who is HSA-eligible for all of 2015 and who turns age 55 on Dec. 1, 2015, may make a full $1,000 catch-up contribution for 2015.
Declassification may also occur automatically by (1) occurrence of the date or event specified by the original classification authority, or (2) expiration of the maximum time frame for duration of classification established under E.O. 13526, usually 25 years from origination (see 5 FAM 485, below).
Download an International Fuel Tax Agreement (IFTA) Application. or; Visit a field office to pick up the application. IFTA decals. Decals are valid from January 1 to December 31 per year. You must file an IFTA Decal Application annually to order a set of 2 decals ($10 a set). Each vehicle is required to post 1 decal on each side of the vehicle. Review requirements and restrictions on the IFTA, Inc. website. Existing account holders receive a decal application during the 4th quarter tax return mailing.