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2005 Tax Forms

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2005 Tax Forms

2005 tax forms Publication 4492-B - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Heartland Disaster Tax Relief Act of 2008 that apply only to the Midwestern disaster areas. 2005 tax forms Other benefits that may apply to taxpayers in Midwestern disaster areas are covered in Publication 547, Casualties, Disasters, and Thefts. 2005 tax forms Be sure to read both publications. 2005 tax forms Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property 4492-A Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes Form (and Instructions) 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4684 Casualties and Thefts 5884-A Credits for Affected Midwestern Disaster Area Employers 8863 Education Credits (American Opportunity, Hope, and Lifetime Learning Credits) 8914 Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals 8930 Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments Prev  Up  Next   Home   More Online Publications
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Bureau of Reclamation

The Bureau of Reclamation is a provider of wholesale water, and hydroelectric power in the U.S.

Contact the Agency or Department

Website: Bureau of Reclamation

Address: Bureau of Reclamation
1849 C St NW

Washington, DC 20240-0001

Phone Number: (202) 513-0575

The 2005 Tax Forms

2005 tax forms 1. 2005 tax forms   Definitions You Need To Know Table of Contents Other options. 2005 tax forms Exception. 2005 tax forms Certain terms used in this publication are defined below. 2005 tax forms The same term used in another publication may have a slightly different meaning. 2005 tax forms Annual additions. 2005 tax forms   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. 2005 tax forms Annual benefits. 2005 tax forms   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. 2005 tax forms Business. 2005 tax forms   A business is an activity in which a profit motive is present and economic activity is involved. 2005 tax forms Service as a newspaper carrier under age 18 or as a public official is not a business. 2005 tax forms Common-law employee. 2005 tax forms   A common-law employee is any individual who, under common law, would have the status of an employee. 2005 tax forms A leased employee can also be a common-law employee. 2005 tax forms   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. 2005 tax forms For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. 2005 tax forms   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. 2005 tax forms For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. 2005 tax forms S. 2005 tax forms citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. 2005 tax forms   However, an individual may be a common-law employee and a self-employed person as well. 2005 tax forms For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. 2005 tax forms In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. 2005 tax forms However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. 2005 tax forms Compensation. 2005 tax forms   Compensation for plan allocations is the pay a participant received from you for personal services for a year. 2005 tax forms You can generally define compensation as including all the following payments. 2005 tax forms Wages and salaries. 2005 tax forms Fees for professional services. 2005 tax forms Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. 2005 tax forms Commissions and tips. 2005 tax forms Fringe benefits. 2005 tax forms Bonuses. 2005 tax forms   For a self-employed individual, compensation means the earned income, discussed later, of that individual. 2005 tax forms   Compensation generally includes amounts deferred in the following employee benefit plans. 2005 tax forms These amounts are elective deferrals. 2005 tax forms Qualified cash or deferred arrangement (section 401(k) plan). 2005 tax forms Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. 2005 tax forms Section 457 nonqualified deferred compensation plan. 2005 tax forms Section 125 cafeteria plan. 2005 tax forms   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. 2005 tax forms The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. 2005 tax forms Other options. 2005 tax forms   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. 2005 tax forms The employee's wages as defined for income tax withholding purposes. 2005 tax forms The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. 2005 tax forms The employee's social security wages (including elective deferrals). 2005 tax forms   Compensation generally cannot include either of the following items. 2005 tax forms Nontaxable reimbursements or other expense allowances. 2005 tax forms Deferred compensation (other than elective deferrals). 2005 tax forms SIMPLE plans. 2005 tax forms   A special definition of compensation applies for SIMPLE plans. 2005 tax forms See chapter 3. 2005 tax forms Contribution. 2005 tax forms   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. 2005 tax forms Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. 2005 tax forms Deduction. 2005 tax forms   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. 2005 tax forms Limits apply to the amount deductible. 2005 tax forms Earned income. 2005 tax forms   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. 2005 tax forms   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. 2005 tax forms Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. 2005 tax forms It includes income from licensing the use of property other than goodwill. 2005 tax forms   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. 2005 tax forms   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. 2005 tax forms Employer. 2005 tax forms   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. 2005 tax forms A sole proprietor is treated as his or her own employer for retirement plan purposes. 2005 tax forms However, a partner is not an employer for retirement plan purposes. 2005 tax forms Instead, the partnership is treated as the employer of each partner. 2005 tax forms Highly compensated employee. 2005 tax forms   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. 2005 tax forms Leased employee. 2005 tax forms   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. 2005 tax forms Provides services to you under an agreement between you and a leasing organization. 2005 tax forms Has performed services for you (or for you and related persons) substantially full time for at least 1 year. 2005 tax forms Performs services under your primary direction or control. 2005 tax forms Exception. 2005 tax forms   A leased employee is not treated as your employee if all the following conditions are met. 2005 tax forms Leased employees are not more than 20% of your non-highly compensated work force. 2005 tax forms The employee is covered under the leasing organization's qualified pension plan. 2005 tax forms The leasing organization's plan is a money purchase pension plan that has all the following provisions. 2005 tax forms Immediate participation. 2005 tax forms (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. 2005 tax forms ) Full and immediate vesting. 2005 tax forms A nonintegrated employer contribution rate of at least 10% of compensation for each participant. 2005 tax forms However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. 2005 tax forms Net earnings from self-employment. 2005 tax forms   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. 2005 tax forms Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. 2005 tax forms   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. 2005 tax forms   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. 2005 tax forms You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. 2005 tax forms   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). 2005 tax forms It does not include income passed through to shareholders of S corporations. 2005 tax forms Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. 2005 tax forms Distributions of other income or loss to limited partners are not net earnings from self-employment. 2005 tax forms   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. 2005 tax forms Qualified plan. 2005 tax forms   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. 2005 tax forms You can deduct contributions made to the plan for your employees. 2005 tax forms Earnings on these contributions are generally tax free until distributed at retirement. 2005 tax forms Profit-sharing, money purchase, and defined benefit plans are qualified plans. 2005 tax forms A 401(k) plan is also a qualified plan. 2005 tax forms Participant. 2005 tax forms   A participant is an eligible employee who is covered by your retirement plan. 2005 tax forms See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. 2005 tax forms Partner. 2005 tax forms   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. 2005 tax forms For retirement plans, a partner is treated as an employee of the partnership. 2005 tax forms Self-employed individual. 2005 tax forms   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. 2005 tax forms Sole proprietors and partners are self-employed. 2005 tax forms Self-employment can include part-time work. 2005 tax forms   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. 2005 tax forms See Common-law employee and Net earnings from self-employment , earlier. 2005 tax forms   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. 2005 tax forms See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. 2005 tax forms Sole proprietor. 2005 tax forms   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. 2005 tax forms For retirement plans, a sole proprietor is treated as both an employer and an employee. 2005 tax forms Prev  Up  Next   Home   More Online Publications