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

File 2006 Taxes Online

How To File A Tax ExtensionNeed File 2007 TaxesFile Taxes Online Free 20111040ez Tax Forms DownloadsHow To File My 2012 Tax ReturnFree Federal 1040ez EfileW2 EzStateincometaxFree File 1040ezFreestatetaxreturns1040 Ez FormFreestatetaxHow To Fill Out State Tax FormFederal Tax Forms 20112012 Tax Form 1040aState Tax Return OnlyIrs 2011 Tax Forms 1040ezNy State Tax Forms 2011Www Irs Gov 2012 Tax FormsFree H&r Block EfileIrs Form 1040ez 2014Instruction Booklet For 1040xFederal Ez FormEz Tax FormH&r Block File For FreeFree Tax PreparationFederal 1040x2011 Irs Forms PublicationsAmend 2010 Tax Return FreeCan A Tax Return Be AmendedH And R Block OnlineIrsEz FormTax AidCorrected Tax ReturnIrs File 2012 TaxesInternal Revenue Service Tax Forms For 2011Hr Free FileEfile 2010 Taxes2014 Form 1040ez

File 2006 Taxes Online

File 2006 taxes online 9. File 2006 taxes online   Worksheets Table of Contents When Should I Figure MAC?Checking the Previous Year's Contributions Available Worksheets Chapter 2 introduced you to the term maximum amount contributable (MAC). File 2006 taxes online Generally, your MAC is the lesser of your: Limit on annual additions (chapter 3), or Limit on elective deferrals (chapter 4). File 2006 taxes online The worksheets in this chapter can help you figure the cost of incidental life insurance, your includible compensation, your limit on annual additions, your limit on elective deferrals, your limit on catch-up contributions, and your MAC. File 2006 taxes online After completing the worksheets, you should maintain them with your 403(b) records for that year. File 2006 taxes online Do not attach them to your tax return. File 2006 taxes online At the end of the year or the beginning of the next year, you should compare your estimated compensation figures with your actual figures. File 2006 taxes online If your compensation is the same as, or more than, the projected amounts and the calculations are correct, then you should simply file these worksheets with your other tax records for the year. File 2006 taxes online If your compensation was lower than your estimated figures, you will need to check the amount contributed during the year to determine if contributions are more than your MAC. File 2006 taxes online When Should I Figure MAC? At the beginning of each year, you should figure your MAC using a conservative estimate of your compensation. File 2006 taxes online Should your income change during the year, you should refigure your MAC based on a revised conservative estimate. File 2006 taxes online By doing this, you will be able to determine if contributions to your 403(b) account should be increased or decreased for the year. File 2006 taxes online Checking the Previous Year's Contributions At the beginning of the following year, you should refigure your MAC based on your actual earned income. File 2006 taxes online At the end of the current year or the beginning of the next year, you should check your contributions to be sure you did not exceed your MAC. File 2006 taxes online This means refiguring your limit based on your actual compensation figures for the year. File 2006 taxes online This will allow you to determine if the amount contributed is more than the allowable amounts, and possibly avoid additional taxes. File 2006 taxes online Available Worksheets The following worksheets have been provided to help you figure your MAC. File 2006 taxes online Worksheet A. File 2006 taxes online Cost of Incidental Life Insurance. File 2006 taxes online Worksheet B. File 2006 taxes online Includible Compensation for Your Most Recent Year of Service Worksheet C. File 2006 taxes online Limit on Catch-Up Contributions. File 2006 taxes online ??? Worksheet 1. File 2006 taxes online Maximum Amount Contributable (MAC). File 2006 taxes online Worksheet A. File 2006 taxes online Cost of Incidental Life Insurance Note. File 2006 taxes online Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. File 2006 taxes online This amount will be used to figure includible compensation for your most recent year of service. File 2006 taxes online 1. File 2006 taxes online Enter the value of the contract (amount payable upon your death) 1. File 2006 taxes online   2. File 2006 taxes online Enter the cash value in the contract at the end of the year 2. File 2006 taxes online   3. File 2006 taxes online Subtract line 2 from line 1. File 2006 taxes online This is the value of your current life insurance protection 3. File 2006 taxes online   4. File 2006 taxes online Enter your age on your birthday nearest the beginning of the policy year 4. File 2006 taxes online   5. File 2006 taxes online Enter the 1-year term premium for $1,000 of life insurance based on your age. File 2006 taxes online (From Figure 3-1) 5. File 2006 taxes online   6. File 2006 taxes online Divide line 3 by $1,000 6. File 2006 taxes online   7. File 2006 taxes online Multiply line 6 by line 5. File 2006 taxes online This is the cost of your incidental life insurance 7. File 2006 taxes online   Worksheet B. File 2006 taxes online Includible Compensation for Your Most Recent Year of Service1 Note. File 2006 taxes online Use this worksheet to figure includible compensation for your most recent year of service. File 2006 taxes online 1. File 2006 taxes online Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. File 2006 taxes online   2. File 2006 taxes online Enter elective deferrals excluded from your gross income for your most recent year of service2 2. File 2006 taxes online   3. File 2006 taxes online Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. File 2006 taxes online   4. File 2006 taxes online Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government or of a tax-exempt organization) for your most recent year of service 4. File 2006 taxes online   5. File 2006 taxes online Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. File 2006 taxes online   6. File 2006 taxes online Enter your foreign earned income exclusion for your most recent year of service 6. File 2006 taxes online   7. File 2006 taxes online Add lines 1, 2, 3, 4, 5, and 6 7. File 2006 taxes online   8. File 2006 taxes online Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. File 2006 taxes online   9. File 2006 taxes online Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. File 2006 taxes online   10. File 2006 taxes online Add lines 8 and 9 10. File 2006 taxes online   11. File 2006 taxes online Subtract line 10 from line 7. File 2006 taxes online This is your includible compensation for your most recent year of service 11. File 2006 taxes online   1Use estimated amounts if figuring includible compensation before the end of the year. File 2006 taxes online  2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. File 2006 taxes online Worksheet C. File 2006 taxes online Limit on Catch-Up Contributions Note. File 2006 taxes online If you will be age 50 or older by the end of the year, use this worksheet to figure your limit on catch-up contributions. File 2006 taxes online 1. File 2006 taxes online Maximum catch-up contributions 1. File 2006 taxes online $5,500 2. File 2006 taxes online Enter your includible compensation for your most recent year of service 2. File 2006 taxes online   3. File 2006 taxes online Enter your elective deferrals 3. File 2006 taxes online   4. File 2006 taxes online Subtract line 3 from line 2 4. File 2006 taxes online   5. File 2006 taxes online Enter the lesser of line 1 or line 4. File 2006 taxes online This is your limit on catch-up contributions 5. File 2006 taxes online   Worksheet 1. File 2006 taxes online Maximum Amount Contributable (MAC) Note. File 2006 taxes online Use this worksheet to figure your MAC. File 2006 taxes online Part I. File 2006 taxes online Limit on Annual Additions     1. File 2006 taxes online Enter your includible compensation for your most recent year of service 1. File 2006 taxes online   2. File 2006 taxes online Maximum1: For 2013, enter $51,000 For 2014, enter $52,000 2. File 2006 taxes online   3. File 2006 taxes online Enter the lesser of line 1 or line 2. File 2006 taxes online This is your limit on annual additions 3. File 2006 taxes online     Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. File 2006 taxes online     Part II. File 2006 taxes online Limit on Elective Deferrals     4. File 2006 taxes online Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. File 2006 taxes online     Note. File 2006 taxes online If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. File 2006 taxes online If not, enter zero (-0-) on line 16 and go to line 17. File 2006 taxes online     5. File 2006 taxes online Amount per year of service 5. File 2006 taxes online $ 5,000 6. File 2006 taxes online Enter your years of service 6. File 2006 taxes online   7. File 2006 taxes online Multiply line 5 by line 6 7. File 2006 taxes online   8. File 2006 taxes online Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. File 2006 taxes online   9. File 2006 taxes online Subtract line 8 from line 7. File 2006 taxes online If zero or less, enter zero (-0-) 9. File 2006 taxes online   10. File 2006 taxes online Maximum increase in limit for long service 10. File 2006 taxes online $15,000 11. File 2006 taxes online Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. File 2006 taxes online   12. File 2006 taxes online Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. File 2006 taxes online   13. File 2006 taxes online Add line 11 and line 12 13. File 2006 taxes online   14. File 2006 taxes online Subtract line 13 from line 10 14. File 2006 taxes online   15. File 2006 taxes online Maximum additional contributions 15. File 2006 taxes online $ 3,000 16. File 2006 taxes online Enter the least of lines 9, 14, or 15. File 2006 taxes online This is your increase in the limit for long service 16. File 2006 taxes online   17. File 2006 taxes online Add lines 4 and 16. File 2006 taxes online This is your limit on elective deferrals 17. File 2006 taxes online     Part III. File 2006 taxes online Maximum Amount Contributable     18. File 2006 taxes online If you had only nonelective contributions, enter the amount from line 3. File 2006 taxes online This is your MAC. File 2006 taxes online    If you had only elective deferrals, enter the lesser of lines 3 or 17. File 2006 taxes online This is your MAC. File 2006 taxes online    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. File 2006 taxes online This is your MAC. File 2006 taxes online (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. File 2006 taxes online ) 18. File 2006 taxes online   1If you participate in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pension plans of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. File 2006 taxes online You must also combine the contributions made to all 403(b) accounts on your behalf by your employer. File 2006 taxes online Prev  Up  Next   Home   More Online Publications
Español

U.S. Department of Health and Human Services (HHS)

The Department of Health and Human Services protects the health of all Americans and provides essential human services.

The File 2006 Taxes Online

File 2006 taxes online 5. File 2006 taxes online   Table and Worksheets for the Self-Employed Table of Contents Community property laws. File 2006 taxes online 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. File 2006 taxes online First, use either the rate table or rate worksheet to find your reduced contribution rate. File 2006 taxes online Then complete the deduction worksheet to figure your deduction for contributions. File 2006 taxes online 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. File 2006 taxes online A SEP plan is treated as a profit-sharing plan. File 2006 taxes online However, do not use this worksheet for SARSEPs. File 2006 taxes online Rate table for self-employed. File 2006 taxes online   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. File 2006 taxes online Otherwise, use the rate worksheet provided below. File 2006 taxes online   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. File 2006 taxes online Then read across to the rate under Column B. File 2006 taxes online Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. File 2006 taxes online    Example. File 2006 taxes online You are a sole proprietor with no employees. File 2006 taxes online If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. File 2006 taxes online 090909. File 2006 taxes online Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. File 2006 taxes online 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)*. File 2006 taxes online For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. File 2006 taxes online       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. File 2006 taxes online       **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. File 2006 taxes online     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. File 2006 taxes online 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. File 2006 taxes online         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. File 2006 taxes online       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. File 2006 taxes online 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. File 2006 taxes online         • Otherwise, skip steps 16 through 18 and go to step 19. File 2006 taxes online       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. File 2006 taxes online 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. File 2006 taxes online     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. File 2006 taxes online     Step 21           Subtract step 20 from step 19. File 2006 taxes online This is your maximum deductible contribution. File 2006 taxes online                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. File 2006 taxes online   Rate worksheet for self-employed. File 2006 taxes online   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. File 2006 taxes online Use the following worksheet instead. File 2006 taxes online Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. File 2006 taxes online 105)   2) Rate in line 1 plus 1 (for example, 0. File 2006 taxes online 105 + 1 = 1. File 2006 taxes online 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. File 2006 taxes online 105 ÷ 1. File 2006 taxes online 105 = 0. File 2006 taxes online 095)   Figuring your deduction. File 2006 taxes online   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. File 2006 taxes online Community property laws. File 2006 taxes online   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. File 2006 taxes online Enter on step 1 the total net profit you actually earned. File 2006 taxes online 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 . File 2006 taxes online 009901 2 . File 2006 taxes online 019608 3 . File 2006 taxes online 029126 4 . File 2006 taxes online 038462 5 . File 2006 taxes online 047619 6 . File 2006 taxes online 056604 7 . File 2006 taxes online 065421 8 . File 2006 taxes online 074074 9 . File 2006 taxes online 082569 10 . File 2006 taxes online 090909 11 . File 2006 taxes online 099099 12 . File 2006 taxes online 107143 13 . File 2006 taxes online 115044 14 . File 2006 taxes online 122807 15 . File 2006 taxes online 130435 16 . File 2006 taxes online 137931 17 . File 2006 taxes online 145299 18 . File 2006 taxes online 152542 19 . File 2006 taxes online 159664 20 . File 2006 taxes online 166667 21 . File 2006 taxes online 173554 22 . File 2006 taxes online 180328 23 . File 2006 taxes online 186992 24 . File 2006 taxes online 193548 25* . File 2006 taxes online 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. File 2006 taxes online Example. File 2006 taxes online You are a sole proprietor with no employees. File 2006 taxes online The terms of your plan provide that you contribute 8½% (. File 2006 taxes online 085) of your compensation to your plan. File 2006 taxes online Your net profit from line 31, Schedule C (Form 1040) is $200,000. File 2006 taxes online You have no elective deferrals or catch-up contributions. File 2006 taxes online Your self-employment tax deduction on line 27 of Form 1040 is $9,728. File 2006 taxes online See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. File 2006 taxes online You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. File 2006 taxes online 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)*. File 2006 taxes online For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. File 2006 taxes online $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. File 2006 taxes online       **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. File 2006 taxes online     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. File 2006 taxes online 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. File 2006 taxes online 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. File 2006 taxes online         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. File 2006 taxes online       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. File 2006 taxes online 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. File 2006 taxes online         • Otherwise, skip steps 16 through 18 and go to step 19. File 2006 taxes online       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. File 2006 taxes online 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. File 2006 taxes online     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. File 2006 taxes online 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. File 2006 taxes online   See the filled-in Deduction Worksheet for Self-Employed on this page. File 2006 taxes online Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. File 2006 taxes online 105) 0. File 2006 taxes online 085 2) Rate in line 1 plus 1 (for example, 0. File 2006 taxes online 105 + 1 = 1. File 2006 taxes online 105) 1. File 2006 taxes online 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. File 2006 taxes online 105 ÷ 1. File 2006 taxes online 105 = 0. File 2006 taxes online 095) 0. File 2006 taxes online 078 This image is too large to be displayed in the current screen. File 2006 taxes online Please click the link to view the image. File 2006 taxes online Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications