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2005 Tax Software

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2005 Tax Software

2005 tax software Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. 2005 tax software Adjustments, Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Agricultural labor, Deposits. 2005 tax software Aliens, nonresidents, Deposits. 2005 tax software Assistance (see Tax help) C Calendar, Calendar Comments on publication, Comments and suggestions. 2005 tax software Common-law employee, Employee status under common law. 2005 tax software Corrected wage and tax statement, Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. 2005 tax software Crew leaders, Farm Crew Leaders Current period adjustments, Current Period Adjustments D Deposit How to deposit, How To Deposit Penalties, Deposit Penalties Period, Deposit Period Requirements, 8. 2005 tax software Depositing Taxes Rules $100,000 next-day deposit, $100,000 Next-Day Deposit Rule Accuracy of deposits, Accuracy of Deposits Rule Schedules Monthly, Monthly Deposit Schedule Semiweekly, Semiweekly Deposit Schedule When to deposit, When To Deposit E Electronic deposits, Electronic deposit requirement. 2005 tax software Electronic filing and payment, Reminders Employee, 2. 2005 tax software Who Are Employees? Employer identification number (EIN), 1. 2005 tax software Employer Identification Number (EIN) F Family employees, Deposits. 2005 tax software Farm crew leaders, Farm Crew Leaders Farmworkers, 6. 2005 tax software Social Security and Medicare Taxes for Farmworkers, Employers of farmworkers. 2005 tax software Federal employees, Deposits. 2005 tax software Fishing, Deposits. 2005 tax software Form, Calendar, Lookback period for employers of nonfarm workers. 2005 tax software 4070, 5. 2005 tax software Tips 4070A, 5. 2005 tax software Tips 8274, Deposits. 2005 tax software 940, Calendar 941-SS, Calendar, Current Period Adjustments 941-X, Adjustments to lookback period taxes. 2005 tax software 943, Calendar 943-X, Adjustments to lookback period taxes. 2005 tax software 944-X, Adjustments to lookback period taxes. 2005 tax software Schedule H (Form 1040), Household employers reporting social security and Medicare taxes. 2005 tax software SS-4, 1. 2005 tax software Employer Identification Number (EIN) SS-5, Reminders, Employee's social security card. 2005 tax software SS-8, IRS help. 2005 tax software W-2c, Employee's social security card. 2005 tax software , Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. 2005 tax software Fringe benefits, Fringe Benefits, Deposits. 2005 tax software FUTA tax, 11. 2005 tax software Federal Unemployment (FUTA) Tax—U. 2005 tax software S. 2005 tax software Virgin Islands Employers Only G Government employees, nonfederal, Deposits. 2005 tax software Group-term life insurance, Deposits. 2005 tax software H Help (see Tax help) Hiring new employees, Reminders Homeworkers, Deposits. 2005 tax software Hospital interns, Deposits. 2005 tax software Household employers, Household employers reporting social security and Medicare taxes. 2005 tax software Household workers, Household employers reporting social security and Medicare taxes. 2005 tax software , Deposits. 2005 tax software How to deposit, How To Deposit I Insurance agents, Deposits. 2005 tax software IRS help (employee v. 2005 tax software subcontractor), IRS help. 2005 tax software L Lookback period Farmworkers, Lookback period for employers of farmworkers. 2005 tax software Nonfarm workers, Lookback period for employers of nonfarm workers. 2005 tax software M Meals and lodging, Deposits. 2005 tax software Ministers, Deposits. 2005 tax software Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Deposits. 2005 tax software N Newspaper delivery, Deposits. 2005 tax software Noncash payments, Deposits. 2005 tax software Nonprofit organizations, Deposits. 2005 tax software P Partners, Deposits. 2005 tax software Penalties, Deposit Penalties Pension plans, Deposits. 2005 tax software Prior period adjustments, Prior Period Adjustments Private delivery services, Reminders Publications (see Tax help) R Recordkeeping, Reminders Religious orders, Deposits. 2005 tax software Retirement and pension plans, Deposits. 2005 tax software S Salespersons, Deposits. 2005 tax software Scholarships and fellowships, Deposits. 2005 tax software Semiweekly deposit schedule, Semiweekly Deposit Schedule Severance pay, Deposits. 2005 tax software Sick pay, Sick pay. 2005 tax software , Sick pay payments. 2005 tax software , Deposits. 2005 tax software Social security number (SSN), 3. 2005 tax software Employee's Social Security Number (SSN) Statutory employee, Statutory employees. 2005 tax software Statutory nonemployee, Statutory nonemployees. 2005 tax software Students, Deposits. 2005 tax software Suggestions for publication, Comments and suggestions. 2005 tax software Supplemental unemployment compensation benefits, Deposits. 2005 tax software T Tax help, How To Get Tax Help Tax Help, Tax help. 2005 tax software Taxes paid by employer, Employee's portion of taxes paid by employer. 2005 tax software Tips, 5. 2005 tax software Tips, Deposits. 2005 tax software Travel and business expenses, Travel and business expenses. 2005 tax software Trust fund recovery penalty, Trust fund recovery penalty. 2005 tax software W Wage and Tax Statement, 10. 2005 tax software Wage and Tax Statements Prev  Up     Home   More Online Publications
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Weights and Measures Division

The Weights and Measures Division promotes uniformity in U.S. weights and measures laws, regulations, and standards to achieve equity between buyers and sellers in the marketplace.

Contact the Agency or Department

Website: Weights and Measures Division

E-mail:

Address: 100 Bureau Drive, Stop 2600
Gaithersburg, MD 20899-2600

Phone Number: 301-975-4004

The 2005 Tax Software

2005 tax software 5. 2005 tax software   Table and Worksheets for the Self-Employed Table of Contents Community property laws. 2005 tax software As discussed in chapters 2 and 4, if you are self-employed, you must use the rate table or rate worksheet and deduction worksheet to figure your deduction for contributions you made for yourself to a SEP-IRA or qualified plan. 2005 tax software First, use either the rate table or rate worksheet to find your reduced contribution rate. 2005 tax software Then complete the deduction worksheet to figure your deduction for contributions. 2005 tax software The table and the worksheets in chapter 5 apply only to self-employed individuals who have only one defined contribution plan, such as a profit-sharing plan. 2005 tax software A SEP plan is treated as a profit-sharing plan. 2005 tax software However, do not use this worksheet for SARSEPs. 2005 tax software Rate table for self-employed. 2005 tax software   If your plan's contribution rate is a whole percentage (for example, 12% rather than 12½%), you can use the table on the next page to find your reduced contribution rate. 2005 tax software Otherwise, use the rate worksheet provided below. 2005 tax software   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. 2005 tax software Then read across to the rate under Column B. 2005 tax software Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. 2005 tax software    Example. 2005 tax software You are a sole proprietor with no employees. 2005 tax software If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. 2005 tax software 090909. 2005 tax software Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. 2005 tax software Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. 2005 tax software For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. 2005 tax software       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. 2005 tax software       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. 2005 tax software     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. 2005 tax software Subtract step 2 from step 1     Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed     Step 5           Multiply step 3 by step 4     Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate)     Step 7           Enter the smaller of step 5 or step 6     Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. 2005 tax software         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. 2005 tax software       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. 2005 tax software Do not enter more than $17,500     Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. 2005 tax software         • Otherwise, skip steps 16 through 18 and go to step 19. 2005 tax software       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. 2005 tax software Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. 2005 tax software     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. 2005 tax software     Step 21           Subtract step 20 from step 19. 2005 tax software This is your maximum deductible contribution. 2005 tax software                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. 2005 tax software   Rate worksheet for self-employed. 2005 tax software   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. 2005 tax software Use the following worksheet instead. 2005 tax software Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. 2005 tax software 105)   2) Rate in line 1 plus 1 (for example, 0. 2005 tax software 105 + 1 = 1. 2005 tax software 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. 2005 tax software 105 ÷ 1. 2005 tax software 105 = 0. 2005 tax software 095)   Figuring your deduction. 2005 tax software   Now that you have your self-employed rate from either the rate table or rate worksheet, you can figure your maximum deduction for contributions for yourself by completing the Deduction Worksheet for Self-Employed. 2005 tax software Community property laws. 2005 tax software   If you reside in a community property state and you are married and filing a separate return, disregard community property laws for step 1 of the Deduction Worksheet for Self-Employed. 2005 tax software Enter on step 1 the total net profit you actually earned. 2005 tax software Rate Table for Self-Employed Column A  If the plan contri- bution rate is: (shown as %) Column B  Your rate is: (shown as decimal) 1 . 2005 tax software 009901 2 . 2005 tax software 019608 3 . 2005 tax software 029126 4 . 2005 tax software 038462 5 . 2005 tax software 047619 6 . 2005 tax software 056604 7 . 2005 tax software 065421 8 . 2005 tax software 074074 9 . 2005 tax software 082569 10 . 2005 tax software 090909 11 . 2005 tax software 099099 12 . 2005 tax software 107143 13 . 2005 tax software 115044 14 . 2005 tax software 122807 15 . 2005 tax software 130435 16 . 2005 tax software 137931 17 . 2005 tax software 145299 18 . 2005 tax software 152542 19 . 2005 tax software 159664 20 . 2005 tax software 166667 21 . 2005 tax software 173554 22 . 2005 tax software 180328 23 . 2005 tax software 186992 24 . 2005 tax software 193548 25* . 2005 tax software 200000* *The deduction for annual employer contributions (other than elective deferrals) to a SEP plan, a profit-sharing plan, or a money purchase plan cannot be more than 20% of your net earnings (figured without deducting contributions for yourself) from the business that has the plan. 2005 tax software Example. 2005 tax software You are a sole proprietor with no employees. 2005 tax software The terms of your plan provide that you contribute 8½% (. 2005 tax software 085) of your compensation to your plan. 2005 tax software Your net profit from line 31, Schedule C (Form 1040) is $200,000. 2005 tax software You have no elective deferrals or catch-up contributions. 2005 tax software Your self-employment tax deduction on line 27 of Form 1040 is $9,728. 2005 tax software See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. 2005 tax software You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. 2005 tax software Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. 2005 tax software For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. 2005 tax software $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. 2005 tax software       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. 2005 tax software     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. 2005 tax software Subtract step 2 from step 1 190,272   Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed 0. 2005 tax software 078   Step 5           Multiply step 3 by step 4 14,841   Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate) 21,675   Step 7           Enter the smaller of step 5 or step 6 14,841   Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. 2005 tax software         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. 2005 tax software       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. 2005 tax software Do not enter more than $17,500 N/A   Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. 2005 tax software         • Otherwise, skip steps 16 through 18 and go to step 19. 2005 tax software       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. 2005 tax software Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. 2005 tax software     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. 2005 tax software This is your maximum deductible contribution $14,841                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. 2005 tax software   See the filled-in Deduction Worksheet for Self-Employed on this page. 2005 tax software Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. 2005 tax software 105) 0. 2005 tax software 085 2) Rate in line 1 plus 1 (for example, 0. 2005 tax software 105 + 1 = 1. 2005 tax software 105) 1. 2005 tax software 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. 2005 tax software 105 ÷ 1. 2005 tax software 105 = 0. 2005 tax software 095) 0. 2005 tax software 078 This image is too large to be displayed in the current screen. 2005 tax software Please click the link to view the image. 2005 tax software Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications