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1040ez 2009 Part Four - Adjustments to Income The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. 1040ez 2009 These chapters cover: Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17, Alimony you pay — chapter 18, and Student loan interest you pay — chapter 19. 1040ez 2009 Other adjustments to income are discussed elsewhere. 1040ez 2009 See Table V below. 1040ez 2009 Table V. 1040ez 2009 Other Adjustments to Income Use this table to find information about other adjustments to income not covered in this part of the publication. 1040ez 2009 IF you are looking for more information about the deduction for. 1040ez 2009 . 1040ez 2009 . 1040ez 2009 THEN see. 1040ez 2009 . 1040ez 2009 . 1040ez 2009 Certain business expenses of reservists, performing artists, and fee-basis officials Chapter 26. 1040ez 2009 Contributions to a health savings account Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. 1040ez 2009 Moving expenses Publication 521, Moving Expenses. 1040ez 2009 Part of your self-employment tax Chapter 22. 1040ez 2009 Self-employed health insurance Chapter 21. 1040ez 2009 Payments to self-employed SEP, SIMPLE, and qualified plans Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). 1040ez 2009 Penalty on the early withdrawal of savings Chapter 7. 1040ez 2009 Contributions to an Archer MSA Publication 969. 1040ez 2009 Reforestation amortization or expense Chapters 7 and 8 of Publication 535, Business Expenses. 1040ez 2009 Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans Publication 525, Taxable and Nontaxable Income. 1040ez 2009 Expenses from the rental of personal property Chapter 12. 1040ez 2009 Certain required repayments of supplemental unemployment benefits (sub-pay) Chapter 12. 1040ez 2009 Foreign housing costs Chapter 4 of Publication 54, Tax Guide for U. 1040ez 2009 S. 1040ez 2009 Citizens and Resident Aliens Abroad. 1040ez 2009 Jury duty pay given to your employer Chapter 12. 1040ez 2009 Contributions by certain chaplains to Internal Revenue Code section 403(b) plans Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 1040ez 2009 Attorney fees and certain costs for actions involving certain unlawful discrimination claims or awards to whistleblowers Publication 525. 1040ez 2009 Domestic production activities deduction Form 8903, Domestic Production Activities Deduction. 1040ez 2009 Table of Contents 17. 1040ez 2009 Individual Retirement Arrangements (IRAs)What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? 18. 1040ez 2009 AlimonyIntroductionSpouse or former spouse. 1040ez 2009 Divorce or separation instrument. 1040ez 2009 Useful Items - You may want to see: General RulesMortgage payments. 1040ez 2009 Taxes and insurance. 1040ez 2009 Other payments to a third party. 1040ez 2009 Instruments Executed After 1984Payments to a third party. 1040ez 2009 Exception. 1040ez 2009 Substitute payments. 1040ez 2009 Specifically designated as child support. 1040ez 2009 Contingency relating to your child. 1040ez 2009 Clearly associated with a contingency. 1040ez 2009 How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule 19. 1040ez 2009 Education- Related AdjustmentsIntroduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Prev Up Next Home More Online Publications
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The 1040ez 2009
1040ez 2009 Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). 1040ez 2009 However, you can still choose to use the previous carryback period. 1040ez 2009 You also can choose not to carry back an NOL and only carry it forward. 1040ez 2009 Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. 1040ez 2009 Corporations can file Form 1139, Corporation Application for Tentative Refund. 1040ez 2009 The instructions for these forms will be revised to reflect the new law. 1040ez 2009 Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. 1040ez 2009 Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. 1040ez 2009 These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. 1040ez 2009 Tax benefits for the New York Liberty Zone include the following. 1040ez 2009 A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. 1040ez 2009 It is allowed for the year the property is placed in service. 1040ez 2009 No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. 1040ez 2009 Classification of Liberty Zone leasehold improvement property as 5-year property. 1040ez 2009 Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. 1040ez 2009 An increased section 179 deduction for certain Liberty Zone property. 1040ez 2009 Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. 1040ez 2009 For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. 1040ez 2009 In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. 1040ez 2009 For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. 1040ez 2009 For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. 1040ez 2009 In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. 1040ez 2009 Other 2001 Changes Other changes are discussed in the following chapters. 1040ez 2009 Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. 1040ez 2009 Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. 1040ez 2009 As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. 1040ez 2009 For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. 1040ez 2009 Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. 1040ez 2009 The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. 1040ez 2009 This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. 1040ez 2009 For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. 1040ez 2009 Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. 1040ez 2009 For more information on marginal production, see section 613A(c) of the Internal Revenue Code. 1040ez 2009 Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. 1040ez 2009 The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. 1040ez 2009 Certain limits apply. 1040ez 2009 For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. 1040ez 2009 Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. 1040ez 2009 Previously, the credit was only allowed for plans established after December 31, 2001. 1040ez 2009 For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. 1040ez 2009 Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. 1040ez 2009 For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. 1040ez 2009 Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. 1040ez 2009 For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. 1040ez 2009 Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. 1040ez 2009 The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. 1040ez 2009 The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. 1040ez 2009 For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. 1040ez 2009 Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. 1040ez 2009 Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. 1040ez 2009 Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. 1040ez 2009 However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. 1040ez 2009 Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. 1040ez 2009 To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. 1040ez 2009 However, certain property placed in service before January 1, 2006, may meet this test. 1040ez 2009 Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. 1040ez 2009 The property has an estimated production period of more than 2 years. 1040ez 2009 The property has an estimated production period of more than 1 year and it costs more than $1 million. 1040ez 2009 Transportation property is any tangible personal property used in the trade or business of transporting persons or property. 1040ez 2009 For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. 1040ez 2009 Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. 1040ez 2009 You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. 1040ez 2009 Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. 1040ez 2009 These special rules have been extended to include property placed in service in 2004. 1040ez 2009 For more information about these rules, see Publication 946, How To Depreciate Property. 1040ez 2009 Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. 1040ez 2009 For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. 1040ez 2009 Prev Up Next Home More Online Publications