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2010 Tax Return Form

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2010 Tax Return Form

2010 tax return form Publication 575 - Introductory Material Table of Contents What's New Reminders IntroductionThe General Rule. 2010 tax return form Individual retirement arrangements (IRAs). 2010 tax return form Civil service retirement benefits. 2010 tax return form Social security and equivalent tier 1 railroad retirement benefits. 2010 tax return form Tax-sheltered annuity plans (403(b) plans). 2010 tax return form Ordering forms and publications. 2010 tax return form Tax questions. 2010 tax return form Useful Items - You may want to see: What's New For purposes of the net investment income tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). 2010 tax return form However, these distributions are taken into account when determining the modified adjusted gross income threshold. 2010 tax return form Distributions from a nonqualified retirement plan are included in net investment income. 2010 tax return form See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. 2010 tax return form Reminders Future developments. 2010 tax return form  For the latest information about developments related to Publication 575, such as legislation enacted after it was published, go to www. 2010 tax return form irs. 2010 tax return form gov/pub575. 2010 tax return form In-plan Roth rollovers. 2010 tax return form   Starting in 2013, the American Taxpayer Relief Act of 2012 expanded the rules for in-plan Roth rollovers to include more taxpayers. 2010 tax return form For more information, see In-plan Roth rollovers under Rollovers, discussed later. 2010 tax return form Photographs of missing children. 2010 tax return form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 tax return form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 tax return form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2010 tax return form Introduction This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income on your federal income tax return. 2010 tax return form How these distributions are taxed depends on whether they are periodic payments (amounts received as an annuity) that are paid at regular intervals over several years or nonperiodic payments (amounts not received as an annuity). 2010 tax return form What is covered in this publication?   This publication contains information that you need to understand the following topics. 2010 tax return form How to figure the tax-free part of periodic payments under a pension or annuity plan, including using a simple worksheet for payments under a qualified plan. 2010 tax return form How to figure the tax-free part of nonperiodic payments from qualified and nonqualified plans, and how to use the optional methods to figure the tax on lump-sum distributions from pension, stock bonus, and profit-sharing plans. 2010 tax return form How to roll over certain distributions from a retirement plan into another retirement plan or IRA. 2010 tax return form How to report disability payments, and how beneficiaries and survivors of employees and retirees must report benefits paid to them. 2010 tax return form How to report railroad retirement benefits. 2010 tax return form When additional taxes on certain distributions may apply (including the tax on early distributions and the tax on excess accumulation). 2010 tax return form For additional information on how to report pension or annuity payments on your federal income tax return, be sure to review the instructions on the back of Copies B, C, and 2 of the Form 1099-R that you received and the instructions for Form 1040, lines 16a and 16b (Form 1040A, lines 12a and 12b or Form 1040NR, lines 17a and 17b). 2010 tax return form A “corrected” Form 1099-R replaces the corresponding original Form 1099-R if the original Form 1099-R contained an error. 2010 tax return form Make sure you use the amounts shown on the corrected Form 1099-R when reporting information on your tax return. 2010 tax return form What is not covered in this publication?   The following topics are not discussed in this publication. 2010 tax return form The General Rule. 2010 tax return form   This is the method generally used to determine the tax treatment of pension and annuity income from nonqualified plans (including commercial annuities). 2010 tax return form For a qualified plan, you generally cannot use the General Rule unless your annuity starting date is before November 19, 1996. 2010 tax return form Although this publication will help you determine whether you can use the General Rule, it will not help you use it to determine the tax treatment of your pension or annuity income. 2010 tax return form For that and other information on the General Rule, see Publication 939, General Rule for Pensions and Annuities. 2010 tax return form Individual retirement arrangements (IRAs). 2010 tax return form   Information on the tax treatment of amounts you receive from an IRA is in Publication 590, Individual Retirement Arrangements (IRAs). 2010 tax return form Civil service retirement benefits. 2010 tax return form   If you are retired from the federal government (regular, phased, or disability retirement) or are the survivor or beneficiary of a federal employee or retiree who died, get Publication 721, Tax Guide to U. 2010 tax return form S. 2010 tax return form Civil Service Retirement Benefits. 2010 tax return form Publication 721 covers the tax treatment of federal retirement benefits, primarily those paid under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). 2010 tax return form It also covers benefits paid from the Thrift Savings Plan (TSP). 2010 tax return form Social security and equivalent tier 1 railroad retirement benefits. 2010 tax return form   For information about the tax treatment of these benefits, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. 2010 tax return form However, this publication (575) covers the tax treatment of the non-social security equivalent benefit portion of tier 1 railroad retirement benefits, tier 2 benefits, vested dual benefits, and supplemental annuity benefits paid by the U. 2010 tax return form S. 2010 tax return form Railroad Retirement Board. 2010 tax return form Tax-sheltered annuity plans (403(b) plans). 2010 tax return form   If you work for a public school or certain tax-exempt organizations, you may be eligible to participate in a 403(b) retirement plan offered by your employer. 2010 tax return form Although this publication covers the treatment of benefits under 403(b) plans and discusses in-plan Roth rollovers from 403(b) plans to designated Roth accounts, it does not cover other tax provisions that apply to these plans. 2010 tax return form For that and other information on 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations. 2010 tax return form Comments and suggestions. 2010 tax return form   We welcome your comments about this publication and your suggestions for future editions. 2010 tax return form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2010 tax return form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 tax return form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax return form   You can send your comments from www. 2010 tax return form irs. 2010 tax return form gov/formspubs/. 2010 tax return form Click on “More Information” and then on “Comment on Tax Forms and Publications. 2010 tax return form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 tax return form Ordering forms and publications. 2010 tax return form   Visit www. 2010 tax return form irs. 2010 tax return form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2010 tax return form Internal Revenue Service 1201 N. 2010 tax return form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 tax return form   If you have a tax question, check the information available on IRS. 2010 tax return form gov or call 1-800-829-1040. 2010 tax return form We cannot answer tax questions sent to either of the above addresses. 2010 tax return form Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. 2010 tax return form S. 2010 tax return form Civil Service Retirement Benefits 915 Social Security and Equivalent Railroad Retirement Benefits 939 General Rule for Pensions and Annuities Form (and Instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2010 tax return form 4972 Tax on Lump-Sum Distributions 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2010 tax return form Prev  Up  Next   Home   More Online Publications
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Businesses with Employees

As a business owner, when another person performs work for you, you must first correctly classify that person as an independent contractor or employee.

If the person is an independent contractor, refer to Forms and Associated Taxes for Independent Contractors for your tax responsibilities.

If the person is classified as an employee you must have an Employer Identification Number (EIN). Your tax responsibilities include withholding, depositing, reporting, and paying employment taxes. You must also give certain forms to your employees, they must give certain forms to you, and you must send certain forms to the IRS and SSA.

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The 2010 Tax Return Form

2010 tax return form Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications