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1040 For 2010

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1040 For 2010

1040 for 2010 Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 1040 for 2010 Accrued leave payment Disability retirement and, Accrued leave payment. 1040 for 2010 Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). 1040 for 2010 Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 1040 for 2010 Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. 1040 for 2010 Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. 1040 for 2010 Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. 1040 for 2010 Bequests, Gifts and inheritances. 1040 for 2010 Blind persons Standard deduction for, Higher standard deduction for blindness. 1040 for 2010 C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. 1040 for 2010 Chronically ill, defined, Terminally or chronically ill defined. 1040 for 2010 Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. 1040 for 2010 Contributions Foreign employment, Foreign employment contributions. 1040 for 2010 Pension or annuity, Cost. 1040 for 2010 Cost, pension or annuity, Cost. 1040 for 2010 Credit Child and dependent care, Child and Dependent Care Credit Earned income, Earned Income Credit (EIC) The elderly or the disabled, Credit for the Elderly or the Disabled Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, accelerated, Accelerated Death Benefits Decedents, Dependents. 1040 for 2010 Standard deduction, Decedent's final return. 1040 for 2010 Deductions Generally, Deductions Insurance premiums, Medical Insurance Premiums Itemized, Itemized Deductions Meals and lodging, Meals and Lodging Medical and dental, Medical and Dental Expenses Standard, Standard Deduction Dependents, Dependents. 1040 for 2010 Standard deduction for, Standard Deduction for Dependents Disabilities, individuals with Ownership and use test, Exception to use test for individuals with a disability. 1040 for 2010 Disability Person with, Persons with disabilities. 1040 for 2010 Physician's statement, Physician's statement. 1040 for 2010 Total and permanent, Permanent and total disability. 1040 for 2010 Disability income, Disability Pensions, Other compensation. 1040 for 2010 , Disability income. 1040 for 2010 Distributions, retirement plan, Retirement Plan Distributions Drugs (see Medicines) Dual-status taxpayers Standard deduction, Persons not eligible for the standard deduction. 1040 for 2010 E Early distributions, tax, Tax on Early Distributions Earned income credit, Earned Income Credit (EIC) Elderly or disabled credit, Credit for the Elderly or the Disabled Elderly persons Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). 1040 for 2010 Employment tax withholding, Reminders Employment taxes, Employment taxes. 1040 for 2010 Endowment proceeds, Endowment Contract Proceeds Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make Estimated Tax Payments Excess accumulation, tax on, Tax on Excess Accumulation Exclusion, gain on sale of home, Maximum Amount of Exclusion F Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). 1040 for 2010 Filing requirements Decedents, Dependents. 1040 for 2010 General requirements, General Requirements Surviving spouse, Surviving spouse. 1040 for 2010 Final return for decedent Standard deduction, Decedent's final return. 1040 for 2010 First-time homebuyer credit Recapture, Repaying the first-time homebuyer credit because you sold your home. 1040 for 2010 Form, Credit for the Elderly or the Disabled, Physician's statement. 1040 for 2010 1099-R, Form 1099-R. 1040 for 2010 , Form 1099-R. 1040 for 2010 5329, Form 5329. 1040 for 2010 8853, Accelerated Death Benefits Schedule R, Credit for the Elderly or the Disabled, Physician's statement. 1040 for 2010 W-4P, Withholding. 1040 for 2010 Free tax services, Free help with your tax return. 1040 for 2010 G Gain on sale of home (see Sale of home) General rule, pension or annuity, Pensions and Annuities Gifts, Gifts and inheritances. 1040 for 2010 H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. 1040 for 2010 Gross, defined, Gross income. 1040 for 2010 Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. 1040 for 2010 Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. 1040 for 2010 Deductible contribution, Deductible contribution. 1040 for 2010 Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. 1040 for 2010 Injury benefits, Sickness and Injury Benefits, Cost paid by you. 1040 for 2010 Insurance Accident and health, Other compensation. 1040 for 2010 , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. 1040 for 2010 Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. 1040 for 2010 L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. 1040 for 2010 Maintenance and personal care services, Maintenance and personal care services. 1040 for 2010 Qualified insurance contracts, Qualified long-term care insurance contracts. 1040 for 2010 Qualified services, Qualified long-term care services. 1040 for 2010 Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. 1040 for 2010 Lump-sum distributions, Lump-sum distributions. 1040 for 2010 Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. 1040 for 2010 Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. 1040 for 2010 Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. 1040 for 2010 Blind spouse Standard deduction, Spouse 65 or older or blind. 1040 for 2010 Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. 1040 for 2010 , Medicare Part B. 1040 for 2010 , Medicare Part D. 1040 for 2010 Benefits, Medicare. 1040 for 2010 Medicines, Medicines Imported, Imported medicines and drugs. 1040 for 2010 Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. 1040 for 2010 Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. 1040 for 2010 N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. 1040 for 2010 Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. 1040 for 2010 Nontaxable income, Payments from a state fund for victims of crime. 1040 for 2010 Accident or health insurance benefits, Other compensation. 1040 for 2010 Bequests, Gifts and inheritances. 1040 for 2010 Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. 1040 for 2010 Inheritances, Gifts and inheritances. 1040 for 2010 Mortgage assistance payments, Mortgage assistance payments. 1040 for 2010 No-fault insurance benefits, Other compensation. 1040 for 2010 Nutrition program for elderly, Nutrition Program for the Elderly. 1040 for 2010 Public assistance payments, Welfare benefits. 1040 for 2010 Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. 1040 for 2010 Winter energy use, Payments to reduce cost of winter energy use. 1040 for 2010 Workers' compensation, Workers' Compensation Nursing home, Nursing home. 1040 for 2010 Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. 1040 for 2010 Nutrition program for elderly, Nutrition Program for the Elderly. 1040 for 2010 O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). 1040 for 2010 Other items, Other Items Overall limitation, Overall limitation. 1040 for 2010 P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. 1040 for 2010 Prepaid insurance premiums, Prepaid insurance premiums. 1040 for 2010 Preparer, paid, Reminders Preparing your return, Return preparation assistance. 1040 for 2010 Profit-sharing plan, Retirement and profit-sharing plans. 1040 for 2010 Public assistance payments, Welfare benefits. 1040 for 2010 Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. 1040 for 2010 Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. 1040 for 2010 Executors and administrators, Dependents. 1040 for 2010 Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. 1040 for 2010 Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. 1040 for 2010 Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. 1040 for 2010 Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. 1040 for 2010 Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). 1040 for 2010 Blind persons, Higher standard deduction for blindness. 1040 for 2010 Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. 1040 for 2010 Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. 1040 for 2010 Starting date, annuity, Cost. 1040 for 2010 State fund for victims of crime, Payments from a state fund for victims of crime. 1040 for 2010 Substantial gainful activity, Substantial gainful activity. 1040 for 2010 Surrender of Iife insurance, Surrender of policy for cash. 1040 for 2010 Surviving Spouse, Reminders Surviving spouse, Surviving spouse. 1040 for 2010 Surviving spouse, insurance, Surviving spouse. 1040 for 2010 Survivors of retirees, Survivors of retirees. 1040 for 2010 T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 1040 for 2010 Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. 1040 for 2010 Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. 1040 for 2010 Total and permanent disability, defined, Permanent and total disability. 1040 for 2010 Transportation expenses, Transportation TTY/TDD information, How To Get Tax Help U U. 1040 for 2010 S. 1040 for 2010 citizen or resident, U. 1040 for 2010 S. 1040 for 2010 citizen or resident alien. 1040 for 2010 Unemployment compensation, Unemployment compensation. 1040 for 2010 V Veterans' benefits, Veterans' benefits. 1040 for 2010 Viatical settlement, Accelerated Death Benefits Victims of crime, Payments from a state fund for victims of crime. 1040 for 2010 Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 1040 for 2010 Volunteer work, Volunteer work. 1040 for 2010 W Wages (see Compensation) Winter energy use payments, Payments to reduce cost of winter energy use. 1040 for 2010 Withholding Employment tax, Reminders Pensions and annuities, Withholding. 1040 for 2010 Workers' compensation, Workers' Compensation Worksheets, social security, Which worksheet to use. 1040 for 2010 Prev  Up     Home   More Online Publications
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Privacy Impact Assessments - PIA

The IRS conducts a PIA on information systems that collect personally identifiable information. Performing Privacy Impact Assessments ensures that:

  • the public is aware of the information we collect about them;
  • any impact these systems have on personal privacy is adequately addressed; and,
  • we collect only enough personal information to administer our programs, and no more.

In addition, PIAs confirm that we use the information for the purpose intended; that the information remains timely and accurate; and that it is protected while we have it and that we hold it only for as long as we need it.

As indicated by "XXXXX" some of these documents are edited, or redacted. We have withheld information that, if released might harm our systems, compromise law enforcement efforts or, jeopardize competitive business interests.

PIAs are available in either HTML or PDF format. If no link is provided, then the PIA is not yet available. (See text below the listing for additional information.)


Full Title

Acronym

 
A
Accounts Management Service AMS

Alaska Permanent Fund Dividend

AKPFD
Appeals Centralized Database System ACDS
Appeals Customer Service ACuServ
Appeals Customer Satisfaction Survey ACSS
Audit Information Management System Reference AIMS-R
Audit Information Management System Related Reports AIMS-RR
Automated Collection System ACS

Automated Computational Tool

ACT

AIMS Computer Information System

A-CIS

Automated Electronic Fingerprinting

AEF
Automated Freedom of Information Act AFOIA

Automated Insolvency System

AIS

Automated Lien System

ALS-Entity

Automated Manual Assessments AMA
Automated Non Master File ANMF
Automated Offer In Compromise

AOIC

Automated Quarterly Excise Tax Listing, Milestone 4B AQETL
Automated Substitute for Returns (ASFR) System ASFR

Automated Substitute for Return A6020(b)

A6020-B
Automated Trust Fund Recovery Application ATFR
Automated Under Reporter AUR

Automated Under Reporter Inv. Strategy Database

AURISD

B
Bank Discrepancy Application  
Bank Secrecy Act Dun & Bradstreet Project and Automated Internet Research Process BSA-D&B AIRP
Big Data Analytics BDA
Bulkdata Electronic File Transfer System BEFT
Business Master File BMF
Business Master File Document Specific BDOCSPEC
Business Master File Case Creation Nonfiler Indentification Process BMF CCNIP
Business Master File-Individual Master File Notices Milestone 4B BMFIMMFNOT
Business Master File On-Line/Employee Plans Master File On-Line BMFOL/EMFOL
Business Objects Enterprise BOE
C

Certified Transcripts

CERTS

CFO/ARDI Audit Management System  
Chapter Three Withholding CTW
Chief Counsel System Domain CC-1
Combined Annual Wage Reporting CAWR
Compliance Data Environment, Release 3 CDEr3

Compliance Data Warehouse

CDW
Compliance Research Information System CRIS

Compliance Research Initiative Tracking System

CRITS
Contact Analytics CA
Contact Recording for Taxpayer Assistance Centers CR-TAC
Control Data Analysis CDA-PCD
Corporate Data Initiative CDI
Correspondence Examination Automation Support CEAS
Counsel Automated System Environment CASE
Counsel Litigation Support Project CLSP
CASE Management Information System CASE-MIS
CASE Tax Litigation – Counsel Automated Tracking System CASE-TLCATS
Criminal Investigation - 1 General Support System CI–1 GSS
Criminal Investigation – 2 General Support System CI-2 GSS

Criminal Investigation Management Information System, integrated with, Asset Forfeiture Tracking and Retrieval

CIMIS-AFTRAK

Custodial Audit Support Tracking System CASTS
Customer Account Data Engine CADE2
Customer Account Data Engine 2 - Database CADE - 2 DB
Customer Self Service Voice Response Unit CSS-VRU
 
D

Department of Labor Standards Enforcement

DLSE
Dependent Data Base DDb
Dun & Bradstreet Full Service Restaurants Database DB FSRDB
 
E
eAuthentication3 eAuth
e-Services, Release 3.0, Version 1.0  
eBay/PayPal Law Enforcement eRequest System LERS
Elections by Foreign Corporations  
Electronic Disclosure Information Management System
Electronic Faxic Fax
EDIMS
Electronic Faxic Fax e-FAX

Electronic Federal Payment Posting System

EFPPS
Electronic Filing of 94xXML Returns 94xXML

Electronic Filing System

ELF-R
Electronic Filing Automated Report System EARS

Electronic Fraud Detection System

EFDS
Electronic Installment Agreement eIA

Electronic Management System

EMS

Electronic MFTRA

E-MFTRA

Electronic Tax Administration Marketing Database

ETA-MDB
Electronic Tax Administration Research & Analysis System ETARAS
Electronic Tax Law Assistance System ETLA
Embedded Quality Review System EQRS
Embedded Quality Review System – Campus EQRS-C
Embedded Quality Review System Field EQRS-F
Employee Plans Audit Information Management System DPTE
Employee Plans/Exempt Organizations/Government Entities Audit Information Management System Report Processing System EARP

Employee Plans Master File

EPMF

Employee Protection System EPS
Enforcement Revenue Information System ERIS
Employee Plans/Exempt Organizations Determination System EDS
Enterprise Forensics & eDiscovery EnCase
Enterprise Informatica Platform EIP
e-Postcard Public Disclosure Application  
e-Trak Civil Rights Division e-Track CRD

e-Trak Communications and Correspondence System Module

e-Trak C&C
e-Trak Non-Resident Filing e-Trak NRF
e-Trak Veterans Employment Tracking System e-Trak VETS
e-Trak Voluntary Disclosure Program e-Trak VDP
e-Trak Whistleblower Office e-Trak WO

Error Resolution System

ERS
Estate/Inheritance and Gift Non-Filer and Underreporter EGNFUR
Examination Desktop Support System EDSS
Examination Operational Automation Database EOAD

Examination Returns Control System

ERCS

Excise Files Information Retrieval System ExFIRS
Exempt Organization Entity EOE
Exempt Organizations Extracts EXEMPTORG

Excise Files Information Retrieval System

ExFIRS

Exempt Orgs & Govt Entities Audit System DEXP
 
F
Facebook: IRS Recruitment Page  
Facilitated Self-Assistance Research Project FSRP
Federal Student Aid – Datashare FSA-D

Federal Tax Deposit

FTD
Federal Payment Levy Program FPLP
Federal/State Fed/State
Federal Unemployment Tax Act FUTA

Filing Information Returns Electronically

FIRE

Financial Management Information System FMIS
Foreign Account Tax Compliance Act – Foreign Finance Institution Registration FATCA–FFIR
Fraud Inventory Management System FIMS
Fresh Start – Failure to Pay Penalty Relief, FTP Penalty Relief FTP
 
G

Generalized Mainline Framework

GMF
Generalized Unpostable Framework GUF
Global High Wealth Industry Workload Services Database GHW
Grant Solutions GS
 
H
Headquarters Employee Plans Inventory Control HQEP

Health Coverage Tax Credit

HCTC

HQEO System HQEO
 
I
Individual Master File IMF
Individual Taxpayer Burden Surveys ITBS
Individual Taxpayer Identification Number Real-Time System ITIN-RTS
Informant Claims Examination ICE
Information Reporting and Document Matching IRDM
Information Return Master File IRMF
Information Returns Processing IRP
Information Returns Processing Paper Documents IRPPD
Integrated Collection System ICS

Integrated Data Retrieval System

IDRS

Integrated Financial System IFS
Integrated Production Model IPM

Integrated Submission and Remittance Processing System

ISRP

Intelligent Business Solutions Advanced Research Lab (IBS ARL)

IBS-ARL

International Passport Program Office

IPOP

International National Standard Application

INTL-NSA
Inventory Delivery System IDS

Investigative Scanning & Document Management

ISDM

IRS.gov Public Website

 
IRS2Go IRS2Go

Issue Based Management Information System

IBMIS

Issue Management System Integration IMSI
 
J  
Joint Operations Center National Data Center JOC-NDC
 
K
 
L
Letter & Information Network User-fee System LINUS
Link & Learn Taxes Automated Certification Tracking  
LMSB Decision Support & Data Capture System LMSB DCS
Large and Midsize Business 1446–6 International Database LMSB 1446-6
LMSB Workload Identification System LWIS
Low Income Taxpayer Clinic LITC
 
M
Mail Labels and Media Support MLMS
Making Work Pay MPW

Management Information System Data Warehouse

MISDW

Microfilm Replacement System MRS
Minister Waivers Min Waiv
Modernized e-File MeF
Modernized e-File Application Excise Tax for e-File MeF-ETEC
Modernized Enterprise Data Reporting MEDR
Modernized Internet Employer Identification Number Mod IEIN
Modified EP/EO Determination System MEDS
 
N
National Account Profile NAP

National Research Program

NRP

Nationwide Tax Forums Customer Satisfaction Surveys Database NTF-CSSD
Nationwide Tax Forum Online Feedback Form NTFO
Notice Conversion NC
Notice Delivery System NDS
Notice Prints Processing (NPP) CY 2012, Release/Milestone 4B NPP
Notice Review Processing System NRPS
 
O
Office of Tax Shelter Analysis Database OTSA

Offshore Credit Card Program

OCCP

On-Line Notice Review OLNR
Online Payment Agreement OPA
 
P
Payer Master File PMF
Payment Tracer PT
Photocopy Refunds Program PHOREF
Political Action Committee/Political Organization Filing and Disclosure PAC527/POFD
Public Information Officers Database PioNeer
 

Q

 

Qualifying Therapeutic Discovery Grant/Credit Program Project

QTDG/CPP
 
R
Recruitment Tracking System R-TRAK
Remittance Processing System RPS

Remittance Processing System - Pre-Mainline

RPS-PM
Remittance Strategy for Paper Check Conversion RS-PCC
Remittance Transaction Research RTR

Report Generation Software

RGS
Reporting Compliance Case Management System RCCMS
Return Preparer Database RPD
Return Review Program RRP
Return Review Program – Transition State RRP
Returns Inventory and Classification System-Compliance Decision Analytics RICS-CDA
Returns Inventory & Classification System RICS

Risk Based Scoring System Version 2.0

RBSS
 
S

Selection and Workload Classification Component

SWC-C1

Service Center Recognition Image Processing System

SCRIPS
Short Term Transcript ST-TRA
SPEC Total Relationship Management SPECTRM
Specialist Referral System SRS-2

SS-8 Integrated Case Processing System

SS8ICP
Standard IDRS Access Tier II SIA
Standard Corporate Files On-Line (CFOL) Access Protocol SCAP
State Income Tax Levy Program SITLP
Statistics of Income Distributed Processing System SOI-DPS
System Advocacy Management System, Release II SAMS-II
 
T
Tax Exempt/Exempt Government Entities Rulings and Agreements Control TRAC
Tax Forms & Pubs Oracle Program Tracking System TFPOPTS
Tax Return Database TRDB
Taxpayer Advocate Service Customer Survey  
Taxpayer Advocate Service Integrated System TASIS
Taxpayer Advocate Service Management Information System TAMIS
Tax Professional Preparer Tax Identification Number System PTIN-TPPS
Third Party Contact TPC
Title 31 Non-Banking Financial Institution Database  
 
U
U.S. Residency Certification US-CERT
 
V
 
W

Web-Based Employee Technical Time System

WebETS
Web Currency & Banking Retrieval System WebCBRS
Where's My Refund WMR
Withholding Compliance System   WHCS
   
Y  

YK1 Readiness

 

YK1

For questions regarding disclosure procedures or to request IRS records and documents, you may contact:

IRS Headquarters Disclosure Office
OS:P:GLD:D
1111 Constitution Avenue, N.W .
Washington, DC 20224

For questions regarding the Privacy Impact Assessment process at the IRS:

Director, Office of Privacy
Internal Revenue Service
Room 7050 OS:P:PIP
1111 Constitution Ave. NW
Washington, DC 20224

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Page Last Reviewed or Updated: 24-Mar-2014

The 1040 For 2010

1040 for 2010 1. 1040 for 2010   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. 1040 for 2010 Deducted. 1040 for 2010 Who Can Participate in a 403(b) Plan?Ministers. 1040 for 2010 Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. 1040 for 2010 Specifically, the chapter answers the following questions. 1040 for 2010 What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. 1040 for 2010 Individual accounts in a 403(b) plan can be any of the following types. 1040 for 2010 An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. 1040 for 2010 Generally, retirement income accounts can invest in either annuities or mutual funds. 1040 for 2010 We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. 1040 for 2010 What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. 1040 for 2010 The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. 1040 for 2010 Allowable contributions to a 403(b) plan are either excluded or deducted from your income. 1040 for 2010 However, if your contributions are made to a Roth contribution program, this benefit does not apply. 1040 for 2010 Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. 1040 for 2010 Note. 1040 for 2010 Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. 1040 for 2010 See chapter 4, Limit on Elective Deferrals , for more information. 1040 for 2010 The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. 1040 for 2010 Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. 1040 for 2010 Otherwise, they are taxed when you withdraw them. 1040 for 2010 The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. 1040 for 2010 See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . 1040 for 2010 Excluded. 1040 for 2010   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. 1040 for 2010 This means that you do not report the excluded amount on your tax return. 1040 for 2010 Deducted. 1040 for 2010   If an amount is deducted from your income, it is included with your other wages on your Form W-2. 1040 for 2010 You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. 1040 for 2010 Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. 1040 for 2010 Eligible employees. 1040 for 2010   The following employees are eligible to participate in a 403(b) plan. 1040 for 2010 Employees of tax-exempt organizations established under section 501(c)(3). 1040 for 2010 These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. 1040 for 2010 Employees of public school systems who are involved in the day-to-day operations of a school. 1040 for 2010 Employees of cooperative hospital service organizations. 1040 for 2010 Civilian faculty and staff of the Uniformed Services University of the Health Sciences. 1040 for 2010 Employees of public school systems organized by Indian tribal governments. 1040 for 2010 Certain ministers (explained next). 1040 for 2010 Ministers. 1040 for 2010   The following ministers are eligible employees for whom a 403(b) account can be established. 1040 for 2010 Ministers employed by section 501(c)(3) organizations. 1040 for 2010 Self-employed ministers. 1040 for 2010 A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. 1040 for 2010 Ministers (chaplains) who meet both of the following requirements. 1040 for 2010 They are employed by organizations that are not section 501(c)(3) organizations. 1040 for 2010 They function as ministers in their day-to-day professional responsibilities with their employers. 1040 for 2010   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. 1040 for 2010 Example. 1040 for 2010 A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. 1040 for 2010 Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. 1040 for 2010 Only employers can set up 403(b) accounts. 1040 for 2010 A self-employed minister cannot set up a 403(b) account for his or her benefit. 1040 for 2010 If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. 1040 for 2010 How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. 1040 for 2010 However, some plans will allow you to make after-tax contributions (defined below). 1040 for 2010 The following types of contributions can be made to 403(b) accounts. 1040 for 2010 Elective deferrals . 1040 for 2010 These are contributions made under a salary reduction agreement. 1040 for 2010 This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. 1040 for 2010 Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. 1040 for 2010 If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. 1040 for 2010 Nonelective contributions . 1040 for 2010 These are employer contributions that are not made under a salary reduction agreement. 1040 for 2010 Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. 1040 for 2010 You do not pay income tax on these contributions until you withdraw them from the account. 1040 for 2010 After-tax contributions . 1040 for 2010 These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. 1040 for 2010 A salary payment on which income tax has been withheld is a source of these contributions. 1040 for 2010 If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. 1040 for 2010 A combination of any of the three contribution types listed above. 1040 for 2010 Self-employed minister. 1040 for 2010   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. 1040 for 2010 Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. 1040 for 2010 Your employer will report contributions on your 2013 Form W-2. 1040 for 2010 Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. 1040 for 2010 If you are a self-employed minister or chaplain, see the discussions next. 1040 for 2010 Self-employed ministers. 1040 for 2010   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. 1040 for 2010 Deduct your contributions on line 28 of the 2013 Form 1040. 1040 for 2010 Chaplains. 1040 for 2010   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. 1040 for 2010    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. 1040 for 2010   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. 1040 for 2010 Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. 1040 for 2010 How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. 1040 for 2010 If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. 1040 for 2010 Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. 1040 for 2010 Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. 1040 for 2010 Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. 1040 for 2010 Prev  Up  Next   Home   More Online Publications