Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Federal Tax Forms 2010

2012 Free Tax FilingFile 2011 California State Taxes1040nr 2012How To Amend A Tax ReturnIrs 2011 Tax FormsIrs Forms 1040 EzH&r Block Taxes OnlineFree 2011 Tax FormsIncome Tax Forms 1040ezFile 2012 TaxesFree Tax ServicesNj 1040nr 2011Free Tax FilingFree Irs Tax Forms 20111040 Irs Tax Forms 2012H&r Block Efile10ezIncome Tax Forms 2012How To Fill 1040xFile A Tax Amendment OnlineIrs Forms For 2010Irs 1040x Form InstructionsIrs 2012 Tax Forms 1040Free Tax Usa 2010Free Tax Act2012 Amended Tax Form2012 Tax Return FilingTax Amendment Form 2013Turbotax For MilitaryIrs Tax Forms 2012 1040aHow Do I Efile My State Taxes1040x Online FreeFreetaxusa Coupon State ReturnI Need To Amend My 2013 Tax ReturnTaxact Online 20121040nr Online Tax Calculator1040 Tax FormState 1040ez Tax FormFree Online Federal Tax Filing 2011Turbo Tax 1040ez

Federal Tax Forms 2010

Federal tax forms 2010 5. Federal tax forms 2010   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. Federal tax forms 2010 Making the election. Federal tax forms 2010 Form 3115. Federal tax forms 2010 Income TaxesAccrual of contested income taxes. Federal tax forms 2010 Employment Taxes Other TaxesAdditional Medicare Tax. Federal tax forms 2010 What's New Additional Medicare Tax. Federal tax forms 2010  Beginning in 2013, you must withhold a 0. Federal tax forms 2010 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal tax forms 2010 Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. Federal tax forms 2010 See Employment Taxes , and Self-employment tax , later. Federal tax forms 2010 Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. Federal tax forms 2010 You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. Federal tax forms 2010 Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. Federal tax forms 2010 When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. Federal tax forms 2010 This applies whether you use the cash method or an accrual method of accounting. Federal tax forms 2010 Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. Federal tax forms 2010 You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . Federal tax forms 2010 Limit on accrual of taxes. Federal tax forms 2010   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. Federal tax forms 2010 However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. Federal tax forms 2010 Example. Federal tax forms 2010 Your state imposes a tax on personal property used in a trade or business conducted in the state. Federal tax forms 2010 This tax is assessed and becomes a lien as of July 1 (accrual date). Federal tax forms 2010 In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. Federal tax forms 2010 Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. Federal tax forms 2010 You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. Federal tax forms 2010 Uniform capitalization rules. Federal tax forms 2010   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. Federal tax forms 2010 They also apply to certain taxpayers who acquire property for resale. Federal tax forms 2010 Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. Federal tax forms 2010 For more information, see chapter 1. Federal tax forms 2010 Carrying charges. Federal tax forms 2010   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. Federal tax forms 2010 You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. Federal tax forms 2010 For more information, see chapter 7. Federal tax forms 2010 Refunds of taxes. Federal tax forms 2010   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. Federal tax forms 2010 For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. Federal tax forms 2010    You must include in income any interest you receive on tax refunds. Federal tax forms 2010 Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. Federal tax forms 2010 The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. Federal tax forms 2010 Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Federal tax forms 2010 See Taxes for local benefits , later. Federal tax forms 2010 If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. Federal tax forms 2010 However, you can elect to ratably accrue the taxes during the year. Federal tax forms 2010 See Electing to ratably accrue , later. Federal tax forms 2010 Taxes for local benefits. Federal tax forms 2010   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. Federal tax forms 2010 These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. Federal tax forms 2010 You should increase the basis of your property by the amount of the assessment. Federal tax forms 2010   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. Federal tax forms 2010 If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. Federal tax forms 2010 Example. Federal tax forms 2010 To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. Federal tax forms 2010 The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. Federal tax forms 2010 The city is paying the principal and interest with the annual payments made by the property owners. Federal tax forms 2010 The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. Federal tax forms 2010 The part of the payments used to pay the interest charges on the bonds is deductible as taxes. Federal tax forms 2010 Charges for services. Federal tax forms 2010   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. Federal tax forms 2010 Purchase or sale of real estate. Federal tax forms 2010   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. Federal tax forms 2010   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. Federal tax forms 2010 Treat the seller as paying the taxes up to but not including the date of sale. Federal tax forms 2010 Treat the buyer as paying the taxes beginning with the date of sale. Federal tax forms 2010 You can usually find this information on the settlement statement you received at closing. Federal tax forms 2010   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. Federal tax forms 2010 Example. Federal tax forms 2010 Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. Federal tax forms 2010 He has not elected to ratably accrue property taxes. Federal tax forms 2010 November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. Federal tax forms 2010 He sold the property on June 30, 2013. Federal tax forms 2010 Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. Federal tax forms 2010 He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. Federal tax forms 2010 Electing to ratably accrue. Federal tax forms 2010   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. Federal tax forms 2010 Example. Federal tax forms 2010 Juan Sanchez is a calendar year taxpayer who uses an accrual method. Federal tax forms 2010 His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. Federal tax forms 2010 July 1 is the assessment and lien date. Federal tax forms 2010 If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. Federal tax forms 2010 Separate elections. Federal tax forms 2010   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. Federal tax forms 2010 Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. Federal tax forms 2010 See Form 3115 , later. Federal tax forms 2010 Making the election. Federal tax forms 2010   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. Federal tax forms 2010 The statement should show all the following items. Federal tax forms 2010 The trades or businesses to which the election applies and the accounting method or methods used. Federal tax forms 2010 The period to which the taxes relate. Federal tax forms 2010 The computation of the real estate tax deduction for that first year. Federal tax forms 2010   Generally, you must file your return by the due date (including extensions). Federal tax forms 2010 However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). Federal tax forms 2010 Attach the statement to the amended return and write “Filed pursuant to section 301. Federal tax forms 2010 9100-2” on the statement. Federal tax forms 2010 File the amended return at the same address where you filed the original return. Federal tax forms 2010 Form 3115. Federal tax forms 2010    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. Federal tax forms 2010 For more information, including applicable time frames for filing, see the Instructions for Form 3115. Federal tax forms 2010 Note. Federal tax forms 2010 If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. Federal tax forms 2010 R. Federal tax forms 2010 B. Federal tax forms 2010 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. Federal tax forms 2010 R. Federal tax forms 2010 B. Federal tax forms 2010 689, and Revenue Procedure 2012-20, 2012-14 I. Federal tax forms 2010 R. Federal tax forms 2010 B. Federal tax forms 2010 700, or any successor. Federal tax forms 2010 Revenue Procedure 2011-14 is available at  www. Federal tax forms 2010 irs. Federal tax forms 2010 gov/irb/2011-04IRB/ar08. Federal tax forms 2010 html. Federal tax forms 2010 Income Taxes This section discusses federal, state, local, and foreign income taxes. Federal tax forms 2010 Federal income taxes. Federal tax forms 2010   You cannot deduct federal income taxes. Federal tax forms 2010 State and local income taxes. Federal tax forms 2010   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. Federal tax forms 2010 An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). Federal tax forms 2010   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. Federal tax forms 2010 Accrual of contested income taxes. Federal tax forms 2010   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. Federal tax forms 2010   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. Federal tax forms 2010 You cannot deduct them in the year in which the liability is finally determined. Federal tax forms 2010    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. Federal tax forms 2010 Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. Federal tax forms 2010   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. Federal tax forms 2010 You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. Federal tax forms 2010 For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. Federal tax forms 2010 Foreign income taxes. Federal tax forms 2010   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Federal tax forms 2010 S. Federal tax forms 2010 possession. Federal tax forms 2010 However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Federal tax forms 2010 S. Federal tax forms 2010 tax under the foreign earned income exclusion or the foreign housing exclusion. Federal tax forms 2010 For information on these exclusions, see Publication 54, Tax Guide for U. Federal tax forms 2010 S. Federal tax forms 2010 Citizens and Resident Aliens Abroad. Federal tax forms 2010 For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. Federal tax forms 2010 Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. Federal tax forms 2010 Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. Federal tax forms 2010 You may also need to pay certain employment taxes from your own funds. Federal tax forms 2010 These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. Federal tax forms 2010 Note. Federal tax forms 2010 Additional Medicare Tax is only imposed on the employee. Federal tax forms 2010 There is no employer share of Additional Medicare Tax. Federal tax forms 2010 Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. Federal tax forms 2010 You can deduct the employment taxes you must pay from your own funds as taxes. Federal tax forms 2010 Example. Federal tax forms 2010 You pay your employee $18,000 a year. Federal tax forms 2010 However, after you withhold various taxes, your employee receives $14,500. Federal tax forms 2010 You also pay an additional $1,500 in employment taxes. Federal tax forms 2010 You should deduct the full $18,000 as wages. Federal tax forms 2010 You can deduct the $1,500 you pay from your own funds as taxes. Federal tax forms 2010 For more information on employment taxes, see Publication 15 (Circular E). Federal tax forms 2010 Unemployment fund taxes. Federal tax forms 2010   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. Federal tax forms 2010 Deduct these payments as taxes. Federal tax forms 2010 Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. Federal tax forms 2010 Excise taxes. Federal tax forms 2010   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. Federal tax forms 2010 However, see Fuel taxes , later. Federal tax forms 2010   For more information on excise taxes, see Publication 510. Federal tax forms 2010 Franchise taxes. Federal tax forms 2010   You can deduct corporate franchise taxes as a business expense. Federal tax forms 2010 Fuel taxes. Federal tax forms 2010   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. Federal tax forms 2010 Do not deduct these taxes as a separate item. Federal tax forms 2010   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. Federal tax forms 2010 For more information, see Publication 510. Federal tax forms 2010 Occupational taxes. Federal tax forms 2010   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Federal tax forms 2010 Personal property tax. Federal tax forms 2010   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. Federal tax forms 2010 Sales tax. Federal tax forms 2010   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. Federal tax forms 2010 If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. Federal tax forms 2010 If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Federal tax forms 2010 If the property is depreciable, add the sales tax to the basis for depreciation. Federal tax forms 2010 For more information on basis, see Publication 551. Federal tax forms 2010    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. Federal tax forms 2010 Also, do not include these taxes in gross receipts or sales. Federal tax forms 2010 Self-employment tax. Federal tax forms 2010   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. Federal tax forms 2010 This deduction only affects your income tax. Federal tax forms 2010 It does not affect your net earnings from self-employment or your self-employment tax. Federal tax forms 2010   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). Federal tax forms 2010   For more information on self-employment tax, see Publication 334. Federal tax forms 2010 Additional Medicare Tax. Federal tax forms 2010   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. Federal tax forms 2010 See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. Federal tax forms 2010 Prev  Up  Next   Home   More Online Publications
Español

Education

Family, Health and Safety

Besucher in die Vereinigten Staaten / Visitors to the United States

The Federal Tax Forms 2010

Federal tax forms 2010 Index A Alternative annuity option How to report, How to report. Federal tax forms 2010 Lump-sum payment, Alternative Annuity Option Annual leave, Annual leave. Federal tax forms 2010 Annuity Starting date, Annuity starting date. Federal tax forms 2010 Statement, Annuity statement. Federal tax forms 2010 With survivor benefit, CSRS or FERS Survivor Annuity Without survivor benefit, Choosing a survivor annuity after retirement. Federal tax forms 2010 Assistance (see Tax help) B Benefits, how to report, How To Report Benefits C Child's temporary annuity, Surviving spouse with child. Federal tax forms 2010 Community property laws, Community property laws. Federal tax forms 2010 Contributions, refund of, Refund of Contributions Cost (contributions to retirement plan), Your cost. Federal tax forms 2010 Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, FERS Death Benefit Deduction for estate tax, Income Tax Deduction for Estate Tax Paid Disability retirement, Part III Rules for Disability Retirement and Credit for the Elderly or the Disabled Disabled child, Disabled child. Federal tax forms 2010 Distributions Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO). Federal tax forms 2010 Withholding from TSP payments, Withholding from certain lump-sum payments. Federal tax forms 2010 E Estate tax, Federal Estate Tax, Income Tax Deduction for Estate Tax Paid Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. Federal tax forms 2010 F Federal Employees' Compensation Act (FECA), Federal Employees' Compensation Act (FECA). Federal tax forms 2010 Filing requirements, Filing Requirements Form 1099-R, Withholding from Thrift Savings Plan payments. Federal tax forms 2010 CSA 1099R, Form CSA 1099R. Federal tax forms 2010 CSF 1099R, Form CSF 1099R. Federal tax forms 2010 W-4P-A, Withholding certificate. Federal tax forms 2010 Free tax services, Free help with your tax return. Federal tax forms 2010 G General Rule, General Rule, General Rule. Federal tax forms 2010 Gift tax, Federal Gift Tax H Help (see Tax help) I Income in respect of a decedent, Income Tax Deduction for Estate Tax Paid Income tax withholding, Tax Withholding and Estimated Tax, Withholding. Federal tax forms 2010 L Lump-sum CSRS or FERS payment, Lump-Sum CSRS or FERS Payment, Lump-Sum CSRS or FERS Payment Lump-sum payment Alternative annuity option, Alternative Annuity Option Installments, Lump-sum payment in installments. Federal tax forms 2010 Withholding, Withholding from certain lump-sum payments. Federal tax forms 2010 M Mandatory retirement age, Mandatory retirement age. Federal tax forms 2010 Marital deduction, Marital deduction. Federal tax forms 2010 Minimum retirement age, Minimum retirement age. Federal tax forms 2010 N Nonresident alien retiree, Nonresident Aliens P Permanently and totally disabled, Permanently and totally disabled. Federal tax forms 2010 Physician's statement, Physician's statement. Federal tax forms 2010 Public safety officers Dependents, Dependents of public safety officers. Federal tax forms 2010 Insurance premiums, Distributions Used To Pay Insurance Premiums for Public Safety Officers Survivors, Survivors of Slain Public Safety Officers Publications (see Tax help) Q Qualified domestic relations order (QDRO), Qualified domestic relations order (QDRO). Federal tax forms 2010 R Reemployment after retirement, Reemployment After Retirement Refund of contributions, Refund of Contributions Retirees, rules for, Part II Rules for Retirees Retirement during the past year, Retirement During the Past Year Rollovers Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Federal tax forms 2010 Rollover rules, Rollover Rules To Roth IRAs, Rollovers to Roth IRAs Roth Thrift Savings Plan, Roth TSP balance. Federal tax forms 2010 S Simplified Method, Simplified Method, Simplified Method. Federal tax forms 2010 Substantial gainful activity, Permanently and totally disabled. Federal tax forms 2010 Survivor annuity, Choosing a survivor annuity after retirement. Federal tax forms 2010 , CSRS or FERS Survivor Annuity, CSRS or FERS Survivor Annuity Survivors of federal employees, Part IV Rules for Survivors of Federal Employees Survivors of federal retirees, Part V Rules for Survivors of Federal Retirees T Tax help, How To Get Tax Help Thrift Savings Plan, Thrift Savings Plan. Federal tax forms 2010 , Thrift Savings Plan Roth option, Roth TSP balance. Federal tax forms 2010 TTY/TDD information, How To Get Tax Help U Uniformed services Thrift Savings Plan, Reminders Unused annual leave, Payment for unused annual leave. Federal tax forms 2010 V Voluntary contributions, Voluntary contributions. Federal tax forms 2010 , Voluntary contributions. Federal tax forms 2010 , Voluntary Contributions W Withholding certificate, Withholding certificate. Federal tax forms 2010 Withholding of income tax, Tax Withholding and Estimated Tax, Withholding. Federal tax forms 2010 Worksheets Lump-sum payment at end of survivor annuity, Lump-sum payment at end of survivor annuity. Federal tax forms 2010 Lump-sum payment to the estate or other beneficiary, Lump-Sum CSRS or FERS Payment Nonresident alien retiree, Nonresident Aliens Simplified Method, Worksheet A. Federal tax forms 2010 Simplified Method Prev  Up     Home   More Online Publications