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File 1040ez online free Publication 15-T - Additional Material Table of Contents This image is too large to be displayed in the current screen. File 1040ez online free Please click the link to view the image. File 1040ez online free Form W-4 (2009) This image is too large to be displayed in the current screen. File 1040ez online free Please click the link to view the image. File 1040ez online free Deductions and Adjustments Worksheet Notice to Employees Please click here for the text description of the image. File 1040ez online free Multi-Media/Back Page Prev  Up  Next   Home   More Online Publications
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File 1040ez online free 1. File 1040ez online free   Definitions You Need To Know Table of Contents Other options. File 1040ez online free Exception. File 1040ez online free Certain terms used in this publication are defined below. File 1040ez online free The same term used in another publication may have a slightly different meaning. File 1040ez online free Annual additions. File 1040ez online free   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. File 1040ez online free Annual benefits. File 1040ez online free   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. File 1040ez online free Business. File 1040ez online free   A business is an activity in which a profit motive is present and economic activity is involved. File 1040ez online free Service as a newspaper carrier under age 18 or as a public official is not a business. File 1040ez online free Common-law employee. File 1040ez online free   A common-law employee is any individual who, under common law, would have the status of an employee. File 1040ez online free A leased employee can also be a common-law employee. File 1040ez online free   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. File 1040ez online free For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. File 1040ez online free   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. File 1040ez online free For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. File 1040ez online free S. File 1040ez online free 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. File 1040ez online free   However, an individual may be a common-law employee and a self-employed person as well. File 1040ez online free 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. File 1040ez online free 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. File 1040ez online free 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. File 1040ez online free Compensation. File 1040ez online free   Compensation for plan allocations is the pay a participant received from you for personal services for a year. File 1040ez online free You can generally define compensation as including all the following payments. File 1040ez online free Wages and salaries. File 1040ez online free Fees for professional services. File 1040ez online free Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. File 1040ez online free Commissions and tips. File 1040ez online free Fringe benefits. File 1040ez online free Bonuses. File 1040ez online free   For a self-employed individual, compensation means the earned income, discussed later, of that individual. File 1040ez online free   Compensation generally includes amounts deferred in the following employee benefit plans. File 1040ez online free These amounts are elective deferrals. File 1040ez online free Qualified cash or deferred arrangement (section 401(k) plan). File 1040ez online free Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. File 1040ez online free Section 457 nonqualified deferred compensation plan. File 1040ez online free Section 125 cafeteria plan. File 1040ez online free   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. File 1040ez online free The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. File 1040ez online free Other options. File 1040ez online free   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. File 1040ez online free The employee's wages as defined for income tax withholding purposes. File 1040ez online free The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. File 1040ez online free The employee's social security wages (including elective deferrals). File 1040ez online free   Compensation generally cannot include either of the following items. File 1040ez online free Nontaxable reimbursements or other expense allowances. File 1040ez online free Deferred compensation (other than elective deferrals). File 1040ez online free SIMPLE plans. File 1040ez online free   A special definition of compensation applies for SIMPLE plans. File 1040ez online free See chapter 3. File 1040ez online free Contribution. File 1040ez online free   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. File 1040ez online free Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. File 1040ez online free Deduction. File 1040ez online free   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. File 1040ez online free Limits apply to the amount deductible. File 1040ez online free Earned income. File 1040ez online free   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. File 1040ez online free   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. File 1040ez online free Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. File 1040ez online free It includes income from licensing the use of property other than goodwill. File 1040ez online free   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. File 1040ez online free   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. File 1040ez online free Employer. File 1040ez online free   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. File 1040ez online free A sole proprietor is treated as his or her own employer for retirement plan purposes. File 1040ez online free However, a partner is not an employer for retirement plan purposes. File 1040ez online free Instead, the partnership is treated as the employer of each partner. File 1040ez online free Highly compensated employee. File 1040ez online free   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. File 1040ez online free Leased employee. File 1040ez online free   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. File 1040ez online free Provides services to you under an agreement between you and a leasing organization. File 1040ez online free Has performed services for you (or for you and related persons) substantially full time for at least 1 year. File 1040ez online free Performs services under your primary direction or control. File 1040ez online free Exception. File 1040ez online free   A leased employee is not treated as your employee if all the following conditions are met. File 1040ez online free Leased employees are not more than 20% of your non-highly compensated work force. File 1040ez online free The employee is covered under the leasing organization's qualified pension plan. File 1040ez online free The leasing organization's plan is a money purchase pension plan that has all the following provisions. File 1040ez online free Immediate participation. File 1040ez online free (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. File 1040ez online free ) Full and immediate vesting. File 1040ez online free A nonintegrated employer contribution rate of at least 10% of compensation for each participant. File 1040ez online free 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. File 1040ez online free Net earnings from self-employment. File 1040ez online free   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. File 1040ez online free 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. File 1040ez online free   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. File 1040ez online free   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. File 1040ez online free 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. File 1040ez online free   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). File 1040ez online free It does not include income passed through to shareholders of S corporations. File 1040ez online free Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. File 1040ez online free Distributions of other income or loss to limited partners are not net earnings from self-employment. File 1040ez online free   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. File 1040ez online free Qualified plan. File 1040ez online free   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. File 1040ez online free You can deduct contributions made to the plan for your employees. File 1040ez online free Earnings on these contributions are generally tax free until distributed at retirement. File 1040ez online free Profit-sharing, money purchase, and defined benefit plans are qualified plans. File 1040ez online free A 401(k) plan is also a qualified plan. File 1040ez online free Participant. File 1040ez online free   A participant is an eligible employee who is covered by your retirement plan. File 1040ez online free See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. File 1040ez online free Partner. File 1040ez online free   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. File 1040ez online free For retirement plans, a partner is treated as an employee of the partnership. File 1040ez online free Self-employed individual. File 1040ez online free   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. File 1040ez online free Sole proprietors and partners are self-employed. File 1040ez online free Self-employment can include part-time work. File 1040ez online free   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. File 1040ez online free See Common-law employee and Net earnings from self-employment , earlier. File 1040ez online free   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. File 1040ez online free See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. File 1040ez online free Sole proprietor. File 1040ez online free   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. File 1040ez online free For retirement plans, a sole proprietor is treated as both an employer and an employee. File 1040ez online free Prev  Up  Next   Home   More Online Publications