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File 2010 taxes online turbotax Publication 179 - Additional Material Table of Contents 15. File 2010 taxes online turbotax Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. File 2010 taxes online turbotax Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. File 2010 taxes online turbotax Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. File 2010 taxes online turbotax Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. File 2010 taxes online turbotax Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. File 2010 taxes online turbotax , de ganado, aves, abejas, animales de piel o silvestres. File 2010 taxes online turbotax Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). File 2010 taxes online turbotax Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File 2010 taxes online turbotax 2. File 2010 taxes online turbotax Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. File 2010 taxes online turbotax , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. File 2010 taxes online turbotax Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). File 2010 taxes online turbotax Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File 2010 taxes online turbotax 3. File 2010 taxes online turbotax Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). File 2010 taxes online turbotax Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). File 2010 taxes online turbotax Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File 2010 taxes online turbotax 4. File 2010 taxes online turbotax Servicios relacionados con el desmote de algodón. File 2010 taxes online turbotax Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). File 2010 taxes online turbotax Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File 2010 taxes online turbotax 5. File 2010 taxes online turbotax Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. File 2010 taxes online turbotax Tributable (como labor no agrícola). File 2010 taxes online turbotax * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File 2010 taxes online turbotax 6. File 2010 taxes online turbotax Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. File 2010 taxes online turbotax Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). File 2010 taxes online turbotax Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File 2010 taxes online turbotax 7. File 2010 taxes online turbotax Servicios en la elaboración, empaque, entrega, etc. File 2010 taxes online turbotax , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. File 2010 taxes online turbotax Empleado por el explotador de la finca. File 2010 taxes online turbotax Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. File 2010 taxes online turbotax * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. File 2010 taxes online turbotax De lo contrario, será tributable como labor no agrícola. File 2010 taxes online turbotax b. File 2010 taxes online turbotax Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). File 2010 taxes online turbotax Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. File 2010 taxes online turbotax * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. File 2010 taxes online turbotax De lo contrario, será tributable como labor no agrícola. File 2010 taxes online turbotax c. File 2010 taxes online turbotax Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). File 2010 taxes online turbotax Tributable (como labor no agrícola). File 2010 taxes online turbotax * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. File 2010 taxes online turbotax De lo contrario, será tributable como labor no agrícola. File 2010 taxes online turbotax 8. File 2010 taxes online turbotax Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. File 2010 taxes online turbotax Tributable (como labor no agrícola). File 2010 taxes online turbotax * Tributable (como labor no agrícola). File 2010 taxes online turbotax *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). File 2010 taxes online turbotax Otras exenciones pueden corresponder. File 2010 taxes online turbotax Vea los apartados 5 y 12 . File 2010 taxes online turbotax Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. File 2010 taxes online turbotax Residentes     a. File 2010 taxes online turbotax Servicios prestados en los EE. File 2010 taxes online turbotax UU. File 2010 taxes online turbotax ** Lo mismo que un ciudadano de los EE. File 2010 taxes online turbotax UU. File 2010 taxes online turbotax ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. File 2010 taxes online turbotax UU. File 2010 taxes online turbotax Lo mismo que un ciudadano de los EE. File 2010 taxes online turbotax UU. File 2010 taxes online turbotax b. File 2010 taxes online turbotax Servicios prestados fuera de los EE. File 2010 taxes online turbotax UU. File 2010 taxes online turbotax ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. File 2010 taxes online turbotax Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. File 2010 taxes online turbotax UU. File 2010 taxes online turbotax o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. File 2010 taxes online turbotax 2. File 2010 taxes online turbotax No residentes Vea la Publicación 15-A, en inglés. File 2010 taxes online turbotax Vea la Publicación 15-A, en inglés. File 2010 taxes online turbotax a. File 2010 taxes online turbotax Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax   3. File 2010 taxes online turbotax Extranjero no residente trabajando en barcos o aviones estadounidenses. File 2010 taxes online turbotax Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. File 2010 taxes online turbotax Salarios de un trabajador fallecido     1. File 2010 taxes online turbotax Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax 2. File 2010 taxes online turbotax Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. File 2010 taxes online turbotax Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). File 2010 taxes online turbotax Exenta, si la remuneración se le paga a un estudiante regular. File 2010 taxes online turbotax Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. File 2010 taxes online turbotax Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. File 2010 taxes online turbotax Empleados emparentados:     1. File 2010 taxes online turbotax Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). File 2010 taxes online turbotax Exenta hasta los 18 años de edad. File 2010 taxes online turbotax Exenta hasta los 21 años de edad. File 2010 taxes online turbotax 2. File 2010 taxes online turbotax Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. File 2010 taxes online turbotax Exenta hasta los 21 años de edad. File 2010 taxes online turbotax Exenta hasta los 21 años de edad. File 2010 taxes online turbotax 3. File 2010 taxes online turbotax Padre que presta servicios para un hijo. File 2010 taxes online turbotax Tributable, si presta servicios en la ocupación o negocio del hijo. File 2010 taxes online turbotax Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax 4. File 2010 taxes online turbotax Cónyuge que presta servicios para el otro cónyuge. File 2010 taxes online turbotax Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Los empleados federales:     1. File 2010 taxes online turbotax Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax 2. File 2010 taxes online turbotax Todos los demás. File 2010 taxes online turbotax Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). File 2010 taxes online turbotax Para otros empleados, por lo general, está sujeta a la contribución al Medicare. File 2010 taxes online turbotax Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. File 2010 taxes online turbotax **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. File 2010 taxes online turbotax Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. File 2010 taxes online turbotax Salmón o mero. File 2010 taxes online turbotax Tributable a menos que la (3) sea aplicable. File 2010 taxes online turbotax Tributable a menos que la (3) sea aplicable. File 2010 taxes online turbotax 2. File 2010 taxes online turbotax Otra clase de pescado y otra clase de vida acuática animal o vegetal. File 2010 taxes online turbotax Tributable a menos que la (3) sea aplicable. File 2010 taxes online turbotax Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. File 2010 taxes online turbotax 3. File 2010 taxes online turbotax Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). File 2010 taxes online turbotax Esta porción depende de la pesca de la embarcación. File 2010 taxes online turbotax En tales casos la tripulación suele tener menos de 10 personas. File 2010 taxes online turbotax Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). File 2010 taxes online turbotax Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). File 2010 taxes online turbotax Beneficios marginales. File 2010 taxes online turbotax Tributable por la cantidad de beneficio recibida por el empleado. File 2010 taxes online turbotax Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. File 2010 taxes online turbotax Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. File 2010 taxes online turbotax *** Gobiernos extranjeros y organizaciones internacionales. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. File 2010 taxes online turbotax UU. File 2010 taxes online turbotax Tal como los empleados federales que trabajan en los EE. File 2010 taxes online turbotax UU. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax (Vea, además, Los empleados federales, anteriormente). File 2010 taxes online turbotax Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. File 2010 taxes online turbotax UU. File 2010 taxes online turbotax y otros patronos privados. File 2010 taxes online turbotax Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. File 2010 taxes online turbotax UU. File 2010 taxes online turbotax que trabaja para un patrono estadounidense. File 2010 taxes online turbotax Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. File 2010 taxes online turbotax UU. File 2010 taxes online turbotax o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. File 2010 taxes online turbotax UU. File 2010 taxes online turbotax o (b) un ciudadano de los EE. File 2010 taxes online turbotax UU. File 2010 taxes online turbotax que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. File 2010 taxes online turbotax UU. File 2010 taxes online turbotax tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. File 2010 taxes online turbotax Empleados del gobierno (que no sea el gobierno federal). File 2010 taxes online turbotax Consulte al Servicio Federal de Rentas Internas en Puerto Rico. File 2010 taxes online turbotax Consulte al Servicio Federal de Rentas Internas en Puerto Rico. File 2010 taxes online turbotax Trabajo industrial hecho en el hogar:     1. File 2010 taxes online turbotax Por empleados bajo la ley común. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax 2. File 2010 taxes online turbotax Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). File 2010 taxes online turbotax Tributable, si se les pagan $100 o más en  efectivo en un año. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Médicos internos empleados en hospitales. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. File 2010 taxes online turbotax Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. File 2010 taxes online turbotax Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. File 2010 taxes online turbotax Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. File 2010 taxes online turbotax Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. File 2010 taxes online turbotax Agentes de seguros o solicitadores:     1. File 2010 taxes online turbotax Vendedores de seguros a tiempo completo. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. File 2010 taxes online turbotax 2. File 2010 taxes online turbotax Otros vendedores de seguros de vida, accidente, etc. File 2010 taxes online turbotax Tributable, solamente si es un empleado de acuerdo a la ley común. File 2010 taxes online turbotax Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. File 2010 taxes online turbotax Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. File 2010 taxes online turbotax (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). File 2010 taxes online turbotax Vea la Publicación 15-A, en inglés. File 2010 taxes online turbotax Vea la Publicación 15-A, en inglés. File 2010 taxes online turbotax ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. File 2010 taxes online turbotax Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. File 2010 taxes online turbotax (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). File 2010 taxes online turbotax 1. File 2010 taxes online turbotax Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. File 2010 taxes online turbotax Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. File 2010 taxes online turbotax  2. File 2010 taxes online turbotax Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. File 2010 taxes online turbotax 1. File 2010 taxes online turbotax Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. File 2010 taxes online turbotax Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. File 2010 taxes online turbotax  2. File 2010 taxes online turbotax Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. File 2010 taxes online turbotax Ministros de iglesias que ejercen como tal. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Reembolsos de gastos de mudanza:     1. File 2010 taxes online turbotax Gastos calificados. File 2010 taxes online turbotax Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. File 2010 taxes online turbotax Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. File 2010 taxes online turbotax 2. File 2010 taxes online turbotax Gastos no calificados. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Pagos en especie:     a. File 2010 taxes online turbotax A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax b. File 2010 taxes online turbotax A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Organizaciones sin fines de lucro:     1. File 2010 taxes online turbotax Organizaciones religiosas, docentes, caritativas, etc. File 2010 taxes online turbotax , del tipo descrito en la sec. File 2010 taxes online turbotax 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. File 2010 taxes online turbotax 501(a) del Código Federal de Rentas Internas. File 2010 taxes online turbotax Tributable si la remuneración durante el año asciende a $100 o más. File 2010 taxes online turbotax Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. File 2010 taxes online turbotax La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax 2. File 2010 taxes online turbotax Corporaciones establecidas por el Congreso de acuerdo con la Sec. File 2010 taxes online turbotax 501(c) del Código Federal de Rentas Internas. File 2010 taxes online turbotax Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. File 2010 taxes online turbotax 3121(b)(5) ó (6) del Código Federal de Rentas Internas. File 2010 taxes online turbotax Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. File 2010 taxes online turbotax 3306(c)(6) del Código Federal de Rentas Internas. File 2010 taxes online turbotax 3. File 2010 taxes online turbotax Otras organizaciones exentas bajo la sec. File 2010 taxes online turbotax 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. File 2010 taxes online turbotax 401(a) o bajo la Sec. File 2010 taxes online turbotax 521 del Código Federal de Rentas Internas. File 2010 taxes online turbotax Tributable si el empleado gana $100 o más en un año. File 2010 taxes online turbotax Tributable si el empleado gana $50 o más en un trimestre. File 2010 taxes online turbotax Socios colectivos Exentos. File 2010 taxes online turbotax Exentos. File 2010 taxes online turbotax Pacientes empleados en hospitales. File 2010 taxes online turbotax Tributable (exenta en el caso de los hospitales estatales o locales). File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. File 2010 taxes online turbotax En nombre de la orden, de la iglesia dirigente o de una institución asociada. File 2010 taxes online turbotax Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax 2. File 2010 taxes online turbotax En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. File 2010 taxes online turbotax Aportaciones efectuadas por el patrono a un plan calificado. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax 2. File 2010 taxes online turbotax Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax 3. File 2010 taxes online turbotax Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax 4. File 2010 taxes online turbotax Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). File 2010 taxes online turbotax Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). File 2010 taxes online turbotax Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). File 2010 taxes online turbotax 5. File 2010 taxes online turbotax Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. File 2010 taxes online turbotax Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). File 2010 taxes online turbotax Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). File 2010 taxes online turbotax 6. File 2010 taxes online turbotax Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax       Vendedores: 1. File 2010 taxes online turbotax Empleados conforme al derecho común. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax 2. File 2010 taxes online turbotax Empleados estatutarios (referidos en el apartado 2 ). File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Tributable excepto para los agentes de seguro que trabajan a tiempo completo. File 2010 taxes online turbotax 3. File 2010 taxes online turbotax Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). File 2010 taxes online turbotax Exentos. File 2010 taxes online turbotax Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. File 2010 taxes online turbotax Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. File 2010 taxes online turbotax El negocio de venta no puede estar localizado en un establecimiento permanente. File 2010 taxes online turbotax Indemnización por separación del empleo. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Pagos por concepto de enfermedad o lesiones:     1. File 2010 taxes online turbotax Bajo la ley de compensación a trabajadores. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax 2. File 2010 taxes online turbotax Bajo ciertos planes patronales. File 2010 taxes online turbotax Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. File 2010 taxes online turbotax Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. File 2010 taxes online turbotax 3. File 2010 taxes online turbotax Bajo planes que no son patronales. File 2010 taxes online turbotax Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. File 2010 taxes online turbotax Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. File 2010 taxes online turbotax Estudiantes:     1. File 2010 taxes online turbotax Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. File 2010 taxes online turbotax Escuela privada, institución de enseñanza superior o universidad. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax b. File 2010 taxes online turbotax Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. File 2010 taxes online turbotax Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax c. File 2010 taxes online turbotax Escuela pública, institución de enseñanza superior o universidad. File 2010 taxes online turbotax Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax 2. File 2010 taxes online turbotax Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. File 2010 taxes online turbotax 3. File 2010 taxes online turbotax Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax 4. File 2010 taxes online turbotax Estudiante empleado por un campamento organizado. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. File 2010 taxes online turbotax Propinas:     1. File 2010 taxes online turbotax Si ascienden a $20 o más en un mes. File 2010 taxes online turbotax Tributable. File 2010 taxes online turbotax Tributable por el total de propinas declaradas por escrito al patrono. File 2010 taxes online turbotax 2. File 2010 taxes online turbotax Si ascienden a menos de $20 en un mes. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Compensación del seguro obrero. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax Exenta. File 2010 taxes online turbotax   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. File 2010 taxes online turbotax Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. File 2010 taxes online turbotax Ayuda relacionada con las contribuciones. File 2010 taxes online turbotax   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. File 2010 taxes online turbotax Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. File 2010 taxes online turbotax Patronos en Puerto Rico. File 2010 taxes online turbotax   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. File 2010 taxes online turbotax Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. File 2010 taxes online turbotax Si desea más información sobre este formulario, acceda al sitio web www. File 2010 taxes online turbotax hacienda. File 2010 taxes online turbotax gobierno. File 2010 taxes online turbotax pr. File 2010 taxes online turbotax Internet. File 2010 taxes online turbotax    IRS. File 2010 taxes online turbotax gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. File 2010 taxes online turbotax Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. File 2010 taxes online turbotax Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. File 2010 taxes online turbotax Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. File 2010 taxes online turbotax gov, el cual contiene información tributaria para personas físicas y negocios. File 2010 taxes online turbotax Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. File 2010 taxes online turbotax Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. File 2010 taxes online turbotax El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. File 2010 taxes online turbotax Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. File 2010 taxes online turbotax Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. File 2010 taxes online turbotax Si desea ver estos temas, acceda a IRS. File 2010 taxes online turbotax gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. File 2010 taxes online turbotax Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. File 2010 taxes online turbotax Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. File 2010 taxes online turbotax Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. File 2010 taxes online turbotax gov. File 2010 taxes online turbotax Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. File 2010 taxes online turbotax gov. File 2010 taxes online turbotax La información está disponible en inglés. File 2010 taxes online turbotax Solicite un PIN de Declaración Electrónica accediendo a IRS. File 2010 taxes online turbotax gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). File 2010 taxes online turbotax Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. File 2010 taxes online turbotax Localice el Centro de Ayuda al Contribuyente del IRS. File 2010 taxes online turbotax En la casilla Search (Buscar) escriba local offices, en inglés en IRS. File 2010 taxes online turbotax gov. File 2010 taxes online turbotax En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. File 2010 taxes online turbotax Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. File 2010 taxes online turbotax Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. File 2010 taxes online turbotax gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. File 2010 taxes online turbotax Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. File 2010 taxes online turbotax Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). File 2010 taxes online turbotax Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). File 2010 taxes online turbotax Acceda a IRS. File 2010 taxes online turbotax gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). File 2010 taxes online turbotax Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. File 2010 taxes online turbotax Lea los Internal Revenue Bulletins (Boletines del IRS). File 2010 taxes online turbotax Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. File 2010 taxes online turbotax Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. File 2010 taxes online turbotax gov y escoja entre una variedad de opciones. File 2010 taxes online turbotax Teléfono. File 2010 taxes online turbotax   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. File 2010 taxes online turbotax Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. File 2010 taxes online turbotax Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). File 2010 taxes online turbotax Deberá recibir su pedido dentro de 10 días laborables. File 2010 taxes online turbotax Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. File 2010 taxes online turbotax Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. File 2010 taxes online turbotax El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. File 2010 taxes online turbotax Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. File 2010 taxes online turbotax Visitas en persona. File 2010 taxes online turbotax   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. File 2010 taxes online turbotax Antes de visitar, verifique los días, horas de operación, y los servicios prestados. File 2010 taxes online turbotax Productos. File 2010 taxes online turbotax Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. File 2010 taxes online turbotax Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. File 2010 taxes online turbotax Servicios. File 2010 taxes online turbotax Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. File 2010 taxes online turbotax Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. File 2010 taxes online turbotax Antes de visitar la oficina, verifique en www. File 2010 taxes online turbotax irs. File 2010 taxes online turbotax gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. File 2010 taxes online turbotax gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. File 2010 taxes online turbotax Correo. File 2010 taxes online turbotax   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. File 2010 taxes online turbotax Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. File 2010 taxes online turbotax  Internal Revenue Service 1201 N. File 2010 taxes online turbotax Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. File 2010 taxes online turbotax   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. File 2010 taxes online turbotax El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. File 2010 taxes online turbotax Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. File 2010 taxes online turbotax   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. File 2010 taxes online turbotax Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. File 2010 taxes online turbotax Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. File 2010 taxes online turbotax Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. File 2010 taxes online turbotax   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. File 2010 taxes online turbotax Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. File 2010 taxes online turbotax Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. File 2010 taxes online turbotax Nuestros defensores saben cómo trabajar con el IRS. File 2010 taxes online turbotax   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. File 2010 taxes online turbotax que le ayudarán a entender sus derechos. File 2010 taxes online turbotax ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. File 2010 taxes online turbotax O, nos puede llamar libre de cargos al 1-877-777-4778. File 2010 taxes online turbotax   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. File 2010 taxes online turbotax Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. File 2010 taxes online turbotax Clínicas para Contribuyentes de Bajos Recursos. File 2010 taxes online turbotax   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. File 2010 taxes online turbotax La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. File 2010 taxes online turbotax Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. File 2010 taxes online turbotax Visite el sitio www. File 2010 taxes online turbotax irs. File 2010 taxes online turbotax gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. File 2010 taxes online turbotax Prev  Up  Next   Home   More Online Publications
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Understanding your CP120 Notice

You filed a tax-exempt return, but our records don't show you are tax-exempt.


What you need to do

  • Mail or fax us a copy of the letter we provided you or your parent organization recognizing your tax exempt status.
  • Apply for tax exempt status by completing and submitting the appropriate application and fee.
  • Mail the application and appropriate fee to the address on your notice.

You may want to...


Answers to Common Questions

What if I don't qualify or don't want to apply for tax-exempt status?
You should complete the appropriate federal income tax form.

What if I believe I am tax-exempt and not required to submit an application?
You must show on your annual return the subsection under which you're claiming to be tax-exempt.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The File 2010 Taxes Online Turbotax

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File 2010 taxes online turbotax Extended period for making contributions. File 2010 taxes online turbotax ContributionsEmployer Contributions Employee Contributions When Contributions Are Considered Made Employer DeductionDeduction Limits Deduction Limit for Self-Employed Individuals Where To Deduct Contributions Carryover of Excess Contributions Excise Tax for Nondeductible (Excess) Contributions Elective Deferrals (401(k) Plans)Limit on Elective Deferrals Automatic Enrollment Treatment of Excess Deferrals Qualified Roth Contribution ProgramElective Deferrals Qualified Distributions Reporting Requirements DistributionsRequired Distributions Distributions From 401(k) Plans Tax Treatment of Distributions Tax on Early Distributions Tax on Excess Benefits Excise Tax on Reversion of Plan Assets Notification of Significant Benefit Accrual Reduction Prohibited TransactionsTax on Prohibited Transactions Reporting RequirementsOne-participant plan. File 2010 taxes online turbotax Caution: Form 5500-EZ not required. File 2010 taxes online turbotax Form 5500. File 2010 taxes online turbotax Electronic filing of Forms 5500 and 5500-SF. File 2010 taxes online turbotax Topics - This chapter discusses: Kinds of plans Qualification rules Setting up a qualified plan Minimum funding requirement Contributions Employer deduction Elective deferrals (401(k) plans) Qualified Roth contribution program Distributions Prohibited transactions Reporting requirements Useful Items - You may want to see: Publications 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 3066 Have you had your Check-up this year? for Retirement Plans 3998 Choosing A Retirement Solution for Your Small Business 4222 401(k) Plans for Small Businesses 4530 Designated Roth Accounts under a 401(k), 403(b), or governmental 457(b) plans 4531 401(k) Plan Checklist 4674 Automatic Enrollment 401(k) Plans for Small Businesses 4806 Profit Sharing Plans for Small Businesses Forms (and Instructions) www. File 2010 taxes online turbotax dol. File 2010 taxes online turbotax gov/ebsa/pdf/2013-5500. File 2010 taxes online turbotax pdf www. File 2010 taxes online turbotax dol. File 2010 taxes online turbotax gov/ebsa/pdf/2013-5500-SF. File 2010 taxes online turbotax pdf W-2 Wage and Tax Statement Schedule K-1 (Form 1065) Partner's Share of Income, Deductions, Credits, etc. File 2010 taxes online turbotax 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File 2010 taxes online turbotax 1040 U. File 2010 taxes online turbotax S. File 2010 taxes online turbotax Individual Income Tax Return Schedule C (Form 1040) Profit or Loss From Business Schedule F (Form 1040) Profit or Loss From Farming 5300 Application for Determination for Employee Benefit Plan 5310 Application for Determination for Terminating Plan 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5330 Return of Excise Taxes Related to Employee Benefit Plans 5500 Annual Return/Report of Employee Benefit Plan. File 2010 taxes online turbotax For copies of this form, go to: 5500-EZ Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan 5500-SF Short Form Annual Return/Report of Small Employee Benefit Plan. File 2010 taxes online turbotax For copies of this form, go to: 8717 User Fee for Employee Plan Determination Letter Request 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs 8955-SSA Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits These qualified retirement plans set up by self-employed individuals are sometimes called Keogh or H. File 2010 taxes online turbotax R. File 2010 taxes online turbotax 10 plans. File 2010 taxes online turbotax A sole proprietor or a partnership can set up one of these plans. File 2010 taxes online turbotax A common-law employee or a partner cannot set up one of these plans. File 2010 taxes online turbotax The plans described here can also be set up and maintained by employers that are corporations. File 2010 taxes online turbotax All the rules discussed here apply to corporations except where specifically limited to the self-employed. File 2010 taxes online turbotax The plan must be for the exclusive benefit of employees or their beneficiaries. File 2010 taxes online turbotax These qualified plans can include coverage for a self-employed individual. File 2010 taxes online turbotax As an employer, you can usually deduct, subject to limits, contributions you make to a qualified plan, including those made for your own retirement. File 2010 taxes online turbotax The contributions (and earnings and gains on them) are generally tax free until distributed by the plan. File 2010 taxes online turbotax Kinds of Plans There are two basic kinds of qualified plans—defined contribution plans and defined benefit plans—and different rules apply to each. File 2010 taxes online turbotax You can have more than one qualified plan, but your contributions to all the plans must not total more than the overall limits discussed under Contributions and Employer Deduction, later. File 2010 taxes online turbotax Defined Contribution Plan A defined contribution plan provides an individual account for each participant in the plan. File 2010 taxes online turbotax It provides benefits to a participant largely based on the amount contributed to that participant's account. File 2010 taxes online turbotax Benefits are also affected by any income, expenses, gains, losses, and forfeitures of other accounts that may be allocated to an account. File 2010 taxes online turbotax A defined contribution plan can be either a profit-sharing plan or a money purchase pension plan. File 2010 taxes online turbotax Profit-sharing plan. File 2010 taxes online turbotax   Although it is called a “profit-sharing plan,” you do not actually have to make a business profit for the year in order to make a contribution (except for yourself if you are self-employed as discussed under Self-employed Individual, later). File 2010 taxes online turbotax A profit-sharing plan can be set up to allow for discretionary employer contributions, meaning the amount contributed each year to the plan is not fixed. File 2010 taxes online turbotax An employer may even make no contribution to the plan for a given year. File 2010 taxes online turbotax   The plan must provide a definite formula for allocating the contribution among the participants and for distributing the accumulated funds to the employees after they reach a certain age, after a fixed number of years, or upon certain other occurrences. File 2010 taxes online turbotax   In general, you can be more flexible in making contributions to a profit-sharing plan than to a money purchase pension plan (discussed next) or a defined benefit plan (discussed later). File 2010 taxes online turbotax Money purchase pension plan. File 2010 taxes online turbotax   Contributions to a money purchase pension plan are fixed and are not based on your business profits. File 2010 taxes online turbotax For example, if the plan requires that contributions be 10% of the participants' compensation without regard to whether you have profits (or the self-employed person has earned income), the plan is a money purchase pension plan. File 2010 taxes online turbotax This applies even though the compensation of a self-employed individual as a participant is based on earned income derived from business profits. File 2010 taxes online turbotax Defined Benefit Plan A defined benefit plan is any plan that is not a defined contribution plan. File 2010 taxes online turbotax Contributions to a defined benefit plan are based on what is needed to provide definitely determinable benefits to plan participants. File 2010 taxes online turbotax Actuarial assumptions and computations are required to figure these contributions. File 2010 taxes online turbotax Generally, you will need continuing professional help to have a defined benefit plan. File 2010 taxes online turbotax Qualification Rules To qualify for the tax benefits available to qualified plans, a plan must meet certain requirements (qualification rules) of the tax law. File 2010 taxes online turbotax Generally, unless you write your own plan, the financial institution that provided your plan will take the continuing responsibility for meeting qualification rules that are later changed. File 2010 taxes online turbotax The following is a brief overview of important qualification rules that generally have not yet been discussed. File 2010 taxes online turbotax It is not intended to be all-inclusive. File 2010 taxes online turbotax See Setting Up a Qualified Plan , later. File 2010 taxes online turbotax Generally, the following qualification rules also apply to a SIMPLE 401(k) retirement plan. File 2010 taxes online turbotax A SIMPLE 401(k) plan is, however, not subject to the top-heavy plan rules and nondiscrimination rules if the plan satisfies the provisions discussed in chapter 3 under SIMPLE 401(k) Plan. File 2010 taxes online turbotax Plan assets must not be diverted. File 2010 taxes online turbotax   Your plan must make it impossible for its assets to be used for, or diverted to, purposes other than the benefit of employees and their beneficiaries. File 2010 taxes online turbotax As a general rule, the assets cannot be diverted to the employer. File 2010 taxes online turbotax Minimum coverage requirement must be met. File 2010 taxes online turbotax   To be a qualified plan, a defined benefit plan must benefit at least the lesser of the following. File 2010 taxes online turbotax 50 employees, or The greater of: 40% of all employees, or Two employees. File 2010 taxes online turbotax If there is only one employee, the plan must benefit that employee. File 2010 taxes online turbotax Contributions or benefits must not discriminate. File 2010 taxes online turbotax   Under the plan, contributions or benefits to be provided must not discriminate in favor of highly compensated employees. File 2010 taxes online turbotax Contributions and benefits must not be more than certain limits. File 2010 taxes online turbotax   Your plan must not provide for contributions or benefits that are more than certain limits. File 2010 taxes online turbotax The limits apply to the annual contributions and other additions to the account of a participant in a defined contribution plan and to the annual benefit payable to a participant in a defined benefit plan. File 2010 taxes online turbotax These limits are discussed later in this chapter under Contributions. File 2010 taxes online turbotax Minimum vesting standard must be met. File 2010 taxes online turbotax   Your plan must satisfy certain requirements regarding when benefits vest. File 2010 taxes online turbotax A benefit is vested (you have a fixed right to it) when it becomes nonforfeitable. File 2010 taxes online turbotax A benefit is nonforfeitable if it cannot be lost upon the happening, or failure to happen, of any event. File 2010 taxes online turbotax Special rules apply to forfeited benefit amounts. File 2010 taxes online turbotax In defined contribution plans, forfeitures can be allocated to the accounts of remaining participants in a nondiscriminatory way, or they can be used to reduce your contributions. File 2010 taxes online turbotax   Forfeitures under a defined benefit plan cannot be used to increase the benefits any employee would otherwise receive under the plan. File 2010 taxes online turbotax Forfeitures must be used instead to reduce employer contributions. File 2010 taxes online turbotax Participation. File 2010 taxes online turbotax   In general, an employee must be allowed to participate in your plan if he or she meets both the following requirements. File 2010 taxes online turbotax Has reached age 21. File 2010 taxes online turbotax Has at least 1 year of service (2 years if the plan is not a 401(k) plan and provides that after not more than 2 years of service the employee has a nonforfeitable right to all his or her accrued benefit). File 2010 taxes online turbotax A plan cannot exclude an employee because he or she has reached a specified age. File 2010 taxes online turbotax Leased employee. File 2010 taxes online turbotax   A leased employee, defined in chapter 1, who performs services for you (recipient of the services) is treated as your employee for certain plan qualification rules. File 2010 taxes online turbotax These rules include those in all the following areas. File 2010 taxes online turbotax Nondiscrimination in coverage, contributions, and benefits. File 2010 taxes online turbotax Minimum age and service requirements. File 2010 taxes online turbotax Vesting. File 2010 taxes online turbotax Limits on contributions and benefits. File 2010 taxes online turbotax Top-heavy plan requirements. File 2010 taxes online turbotax Contributions or benefits provided by the leasing organization for services performed for you are treated as provided by you. File 2010 taxes online turbotax Benefit payment must begin when required. File 2010 taxes online turbotax   Your plan must provide that, unless the participant chooses otherwise, the payment of benefits to the participant must begin within 60 days after the close of the latest of the following periods. File 2010 taxes online turbotax The plan year in which the participant reaches the earlier of age 65 or the normal retirement age specified in the plan. File 2010 taxes online turbotax The plan year in which the 10th anniversary of the year in which the participant began participating in the plan occurs. File 2010 taxes online turbotax The plan year in which the participant separates from service. File 2010 taxes online turbotax Early retirement. File 2010 taxes online turbotax   Your plan can provide for payment of retirement benefits before the normal retirement age. File 2010 taxes online turbotax If your plan offers an early retirement benefit, a participant who separates from service before satisfying the early retirement age requirement is entitled to that benefit if he or she meets both the following requirements. File 2010 taxes online turbotax Satisfies the service requirement for the early retirement benefit. File 2010 taxes online turbotax Separates from service with a nonforfeitable right to an accrued benefit. File 2010 taxes online turbotax The benefit, which may be actuarially reduced, is payable when the early retirement age requirement is met. File 2010 taxes online turbotax Required minimum distributions. File 2010 taxes online turbotax   Special rules require minimum annual distributions from qualified plans, generally beginning after age  70½. File 2010 taxes online turbotax See Required Distributions , under Distributions, later. File 2010 taxes online turbotax Survivor benefits. File 2010 taxes online turbotax   Defined benefit and money purchase pension plans must provide automatic survivor benefits in both the following forms. File 2010 taxes online turbotax A qualified joint and survivor annuity for a vested participant who does not die before the annuity starting date. File 2010 taxes online turbotax A qualified pre-retirement survivor annuity for a vested participant who dies before the annuity starting date and who has a surviving spouse. File 2010 taxes online turbotax   The automatic survivor benefit also applies to any participant under a profit-sharing plan unless all the following conditions are met. File 2010 taxes online turbotax The participant does not choose benefits in the form of a life annuity. File 2010 taxes online turbotax The plan pays the full vested account balance to the participant's surviving spouse (or other beneficiary if the surviving spouse consents or if there is no surviving spouse) if the participant dies. File 2010 taxes online turbotax The plan is not a direct or indirect transferee of a plan that must provide automatic survivor benefits. File 2010 taxes online turbotax Loan secured by benefits. File 2010 taxes online turbotax   If automatic survivor benefits are required for a spouse under a plan, he or she must consent to a loan that uses as security the accrued benefits in the plan. File 2010 taxes online turbotax Waiver of survivor benefits. File 2010 taxes online turbotax   Each plan participant may be permitted to waive the joint and survivor annuity or the pre-retirement survivor annuity (or both), but only if the participant has the written consent of the spouse. File 2010 taxes online turbotax The plan also must allow the participant to withdraw the waiver. File 2010 taxes online turbotax The spouse's consent must be witnessed by a plan representative or notary public. File 2010 taxes online turbotax Waiver of 30-day waiting period before annuity starting date. File 2010 taxes online turbotax    A plan may permit a participant to waive (with spousal consent) the 30-day minimum waiting period after a written explanation of the terms and conditions of a joint and survivor annuity is provided to each participant. File 2010 taxes online turbotax   The waiver is allowed only if the distribution begins more than 7 days after the written explanation is provided. File 2010 taxes online turbotax Involuntary cash-out of benefits not more than dollar limit. File 2010 taxes online turbotax   A plan may provide for the immediate distribution of the participant's benefit under the plan if the present value of the benefit is not greater than $5,000. File 2010 taxes online turbotax   However, the distribution cannot be made after the annuity starting date unless the participant and the spouse or surviving spouse of a participant who died (if automatic survivor benefits are required for a spouse under the plan) consents in writing to the distribution. File 2010 taxes online turbotax If the present value is greater than $5,000, the plan must have the written consent of the participant and the spouse or surviving spouse (if automatic survivor benefits are required for a spouse under the plan) for any immediate distribution of the benefit. File 2010 taxes online turbotax   Benefits attributable to rollover contributions and earnings on them can be ignored in determining the present value of these benefits. File 2010 taxes online turbotax   A plan must provide for the automatic rollover of any cash-out distribution of more than $1,000 to an individual retirement account or annuity, unless the participant chooses otherwise. File 2010 taxes online turbotax A section 402(f) notice must be sent prior to an involuntary cash-out of an eligible rollover distribution. File 2010 taxes online turbotax See Section 402(f) Notice under Distributions, later, for more details. File 2010 taxes online turbotax Consolidation, merger, or transfer of assets or liabilities. File 2010 taxes online turbotax   Your plan must provide that, in the case of any merger or consolidation with, or transfer of assets or liabilities to, any other plan, each participant would (if the plan then terminated) receive a benefit equal to or more than the benefit he or she would have been entitled to just before the merger, etc. File 2010 taxes online turbotax (if the plan had then terminated). File 2010 taxes online turbotax Benefits must not be assigned or alienated. File 2010 taxes online turbotax   Your plan must provide that a participant's or beneficiary's benefits under the plan cannot be taken away by any legal or equitable proceeding except as provided below or pursuant to certain judgements or settlements against the participant for violations of plan rules. File 2010 taxes online turbotax Exception for certain loans. File 2010 taxes online turbotax   A loan from the plan (not from a third party) to a participant or beneficiary is not treated as an assignment or alienation if the loan is secured by the participant's accrued nonforfeitable benefit and is exempt from the tax on prohibited transactions under section 4975(d)(1) or would be exempt if the participant were a disqualified person. File 2010 taxes online turbotax A disqualified person is defined later in this chapter under Prohibited Transactions. File 2010 taxes online turbotax Exception for QDRO. File 2010 taxes online turbotax   Compliance with a QDRO (qualified domestic relations order) does not result in a prohibited assignment or alienation of benefits. File 2010 taxes online turbotax   Payments to an alternate payee under a QDRO before the participant attains age 59½ are not subject to the 10% additional tax that would otherwise apply under certain circumstances. File 2010 taxes online turbotax Benefits distributed to an alternate payee under a QDRO can be rolled over tax free to an individual retirement account or to an individual retirement annuity. File 2010 taxes online turbotax No benefit reduction for social security increases. File 2010 taxes online turbotax   Your plan must not permit a benefit reduction for a post-separation increase in the social security benefit level or wage base for any participant or beneficiary who is receiving benefits under your plan, or who is separated from service and has nonforfeitable rights to benefits. File 2010 taxes online turbotax This rule also applies to plans supplementing the benefits provided by other federal or state laws. File 2010 taxes online turbotax Elective deferrals must be limited. File 2010 taxes online turbotax   If your plan provides for elective deferrals, it must limit those deferrals to the amount in effect for that particular year. File 2010 taxes online turbotax See Limit on Elective Deferrals later in this chapter. File 2010 taxes online turbotax Top-heavy plan requirements. File 2010 taxes online turbotax   A top-heavy plan is one that mainly favors partners, sole proprietors, and other key employees. File 2010 taxes online turbotax   A plan is top-heavy for a plan year if, for the preceding plan year, the total value of accrued benefits or account balances of key employees is more than 60% of the total value of accrued benefits or account balances of all employees. File 2010 taxes online turbotax Additional requirements apply to a top-heavy plan primarily to provide minimum benefits or contributions for non-key employees covered by the plan. File 2010 taxes online turbotax   Most qualified plans, whether or not top-heavy, must contain provisions that meet the top-heavy requirements and will take effect in plan years in which the plans are top-heavy. File 2010 taxes online turbotax These qualification requirements for top-heavy plans are explained in section 416 and its regulations. File 2010 taxes online turbotax SIMPLE and safe harbor 401(k) plan exception. File 2010 taxes online turbotax   The top-heavy plan requirements do not apply to SIMPLE 401(k) plans, discussed earlier in chapter 3, or to safe harbor 401(k) plans that consist solely of safe harbor contributions, discussed later in this chapter. File 2010 taxes online turbotax QACAs (discussed later) also are not subject to top-heavy requirements. File 2010 taxes online turbotax Setting Up a Qualified Plan There are two basic steps in setting up a qualified plan. File 2010 taxes online turbotax First you adopt a written plan. File 2010 taxes online turbotax Then you invest the plan assets. File 2010 taxes online turbotax You, the employer, are responsible for setting up and maintaining the plan. File 2010 taxes online turbotax If you are self-employed, it is not necessary to have employees besides yourself to sponsor and set up a qualified plan. File 2010 taxes online turbotax If you have employees, see Participation, under Qualification Rules, earlier. File 2010 taxes online turbotax Set-up deadline. File 2010 taxes online turbotax   To take a deduction for contributions for a tax year, your plan must be set up (adopted) by the last day of that year (December 31 for calendar-year employers). File 2010 taxes online turbotax Credit for startup costs. File 2010 taxes online turbotax   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a qualified plan that first became effective in 2013. File 2010 taxes online turbotax For more information, see Credit for startup costs under Reminders, earlier. File 2010 taxes online turbotax Adopting a Written Plan You must adopt a written plan. File 2010 taxes online turbotax The plan can be an IRS-approved master or prototype plan offered by a sponsoring organization. File 2010 taxes online turbotax Or it can be an individually designed plan. File 2010 taxes online turbotax Written plan requirement. File 2010 taxes online turbotax   To qualify, the plan you set up must be in writing and must be communicated to your employees. File 2010 taxes online turbotax The plan's provisions must be stated in the plan. File 2010 taxes online turbotax It is not sufficient for the plan to merely refer to a requirement of the Internal Revenue Code. File 2010 taxes online turbotax Master or prototype plans. File 2010 taxes online turbotax   Most qualified plans follow a standard form of plan (a master or prototype plan) approved by the IRS. File 2010 taxes online turbotax Master and prototype plans are plans made available by plan providers for adoption by employers (including self-employed individuals). File 2010 taxes online turbotax Under a master plan, a single trust or custodial account is established, as part of the plan, for the joint use of all adopting employers. File 2010 taxes online turbotax Under a prototype plan, a separate trust or custodial account is established for each employer. File 2010 taxes online turbotax Plan providers. File 2010 taxes online turbotax   The following organizations generally can provide IRS-approved master or prototype plans. File 2010 taxes online turbotax Banks (including some savings and loan associations and federally insured credit unions). File 2010 taxes online turbotax Trade or professional organizations. File 2010 taxes online turbotax Insurance companies. File 2010 taxes online turbotax Mutual funds. File 2010 taxes online turbotax Individually designed plan. File 2010 taxes online turbotax   If you prefer, you can set up an individually designed plan to meet specific needs. File 2010 taxes online turbotax Although advance IRS approval is not required, you can apply for approval by paying a fee and requesting a determination letter. File 2010 taxes online turbotax You may need professional help for this. File 2010 taxes online turbotax See Rev. File 2010 taxes online turbotax Proc. File 2010 taxes online turbotax 2014-6, 2014-1 I. File 2010 taxes online turbotax R. File 2010 taxes online turbotax B. File 2010 taxes online turbotax 198, available at www. File 2010 taxes online turbotax irs. File 2010 taxes online turbotax gov/irb/2014-1_IRB/ar10. File 2010 taxes online turbotax html, as annually updated, that may help you decide whether to apply for approval. File 2010 taxes online turbotax Internal Revenue Bulletins are available on the IRS website at IRS. File 2010 taxes online turbotax gov They are also available at most IRS offices and at certain libraries. File 2010 taxes online turbotax User fee. File 2010 taxes online turbotax   The fee mentioned earlier for requesting a determination letter does not apply to employers who have 100 or fewer employees who received at least $5,000 of compensation from the employer for the preceding year. File 2010 taxes online turbotax At least one of them must be a non-highly compensated employee participating in the plan. File 2010 taxes online turbotax The fee does not apply to requests made by the later of the following dates. File 2010 taxes online turbotax The end of the 5th plan year the plan is in effect. File 2010 taxes online turbotax The end of any remedial amendment period for the plan that begins within the first 5 plan years. File 2010 taxes online turbotax The request cannot be made by the sponsor of a prototype or similar plan the sponsor intends to market to participating employers. File 2010 taxes online turbotax   For more information about whether the user fee applies, see Rev. File 2010 taxes online turbotax Proc. File 2010 taxes online turbotax 2014-8, 2014-1 I. File 2010 taxes online turbotax R. File 2010 taxes online turbotax B. File 2010 taxes online turbotax 242, available at www. File 2010 taxes online turbotax irs. File 2010 taxes online turbotax gov/irb/2014-1_IRB/ar12. File 2010 taxes online turbotax html, as may be annually updated; Notice 2003-49, 2003-32 I. File 2010 taxes online turbotax R. File 2010 taxes online turbotax B. File 2010 taxes online turbotax 294, available at www. File 2010 taxes online turbotax irs. File 2010 taxes online turbotax gov/irb/2003-32_IRB/ar13. File 2010 taxes online turbotax html; and Notice 2011-86, 2011-45 I. File 2010 taxes online turbotax R. File 2010 taxes online turbotax B. File 2010 taxes online turbotax 698, available at www. File 2010 taxes online turbotax irs. File 2010 taxes online turbotax gov/irb/2011-45_IRB/ar11. File 2010 taxes online turbotax html. File 2010 taxes online turbotax Investing Plan Assets In setting up a qualified plan, you arrange how the plan's funds will be used to build its assets. File 2010 taxes online turbotax You can establish a trust or custodial account to invest the funds. File 2010 taxes online turbotax You, the trust, or the custodial account can buy an annuity contract from an insurance company. File 2010 taxes online turbotax Life insurance can be included only if it is incidental to the retirement benefits. File 2010 taxes online turbotax You set up a trust by a legal instrument (written document). File 2010 taxes online turbotax You may need professional help to do this. File 2010 taxes online turbotax You can set up a custodial account with a bank, savings and loan association, credit union, or other person who can act as the plan trustee. File 2010 taxes online turbotax You do not need a trust or custodial account, although you can have one, to invest the plan's funds in annuity contracts or face-amount certificates. File 2010 taxes online turbotax If anyone other than a trustee holds them, however, the contracts or certificates must state they are not transferable. File 2010 taxes online turbotax Other plan requirements. File 2010 taxes online turbotax   For information on other important plan requirements, see Qualification Rules , earlier in this chapter. File 2010 taxes online turbotax Minimum Funding Requirement In general, if your plan is a money purchase pension plan or a defined benefit plan, you must actually pay enough into the plan to satisfy the minimum funding standard for each year. File 2010 taxes online turbotax Determining the amount needed to satisfy the minimum funding standard for a defined benefit plan is complicated, and you should seek professional help in order to meet these contribution requirements. File 2010 taxes online turbotax For information on this funding requirement, see section 412 and its regulations. File 2010 taxes online turbotax Quarterly installments of required contributions. File 2010 taxes online turbotax   If your plan is a defined benefit plan subject to the minimum funding requirements, you generally must make quarterly installment payments of the required contributions. File 2010 taxes online turbotax If you do not pay the full installments timely, you may have to pay interest on any underpayment for the period of the underpayment. File 2010 taxes online turbotax Due dates. File 2010 taxes online turbotax   The due dates for the installments are 15 days after the end of each quarter. File 2010 taxes online turbotax For a calendar-year plan, the installments are due April 15, July 15, October 15, and January 15 (of the following year). File 2010 taxes online turbotax Installment percentage. File 2010 taxes online turbotax   Each quarterly installment must be 25% of the required annual payment. File 2010 taxes online turbotax Extended period for making contributions. File 2010 taxes online turbotax   Additional contributions required to satisfy the minimum funding requirement for a plan year will be considered timely if made by 8½ months after the end of that year. File 2010 taxes online turbotax Contributions A qualified plan is generally funded by your contributions. File 2010 taxes online turbotax However, employees participating in the plan may be permitted to make contributions, and you may be permitted to make contributions on your own behalf. File 2010 taxes online turbotax See Employee Contributions and Elective Deferrals later. File 2010 taxes online turbotax Contributions deadline. File 2010 taxes online turbotax   You can make deductible contributions for a tax year up to the due date of your return (plus extensions) for that year. File 2010 taxes online turbotax Self-employed individual. File 2010 taxes online turbotax   You can make contributions on behalf of yourself only if you have net earnings (compensation) from self-employment in the trade or business for which the plan was set up. File 2010 taxes online turbotax Your net earnings must be from your personal services, not from your investments. File 2010 taxes online turbotax If you have a net loss from self-employment, you cannot make contributions for yourself for the year, even if you can contribute for common-law employees based on their compensation. File 2010 taxes online turbotax Employer Contributions There are certain limits on the contributions and other annual additions you can make each year for plan participants. File 2010 taxes online turbotax There are also limits on the amount you can deduct. File 2010 taxes online turbotax See Deduction Limits , later. File 2010 taxes online turbotax Limits on Contributions and Benefits Your plan must provide that contributions or benefits cannot exceed certain limits. File 2010 taxes online turbotax The limits differ depending on whether your plan is a defined contribution plan or a defined benefit plan. File 2010 taxes online turbotax Defined benefit plan. File 2010 taxes online turbotax   For 2013, the annual benefit for a participant under a defined benefit plan cannot exceed the lesser of the following amounts. File 2010 taxes online turbotax 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. File 2010 taxes online turbotax $205,000 ($210,000 for 2014). File 2010 taxes online turbotax Defined contribution plan. File 2010 taxes online turbotax   For 2013, a defined contribution plan's annual contributions and other additions (excluding earnings) to the account of a participant cannot exceed the lesser of the following amounts. File 2010 taxes online turbotax 100% of the participant's compensation. File 2010 taxes online turbotax $51,000 ($52,000 for 2014). File 2010 taxes online turbotax   Catch-up contributions (discussed later under Limit on Elective Deferrals) are not subject to the above limit. File 2010 taxes online turbotax Employee Contributions Participants may be permitted to make nondeductible contributions to a plan in addition to your contributions. File 2010 taxes online turbotax Even though these employee contributions are not deductible, the earnings on them are tax free until distributed in later years. File 2010 taxes online turbotax Also, these contributions must satisfy the actual contribution percentage (ACP) test of section 401(m)(2), a nondiscrimination test that applies to employee contributions and matching contributions. File 2010 taxes online turbotax See Regulations sections 1. File 2010 taxes online turbotax 401(k)-2 and 1. File 2010 taxes online turbotax 401(m)-2 for further guidance relating to the nondiscrimination rules under sections 401(k) and 401(m). File 2010 taxes online turbotax When Contributions Are Considered Made You generally apply your plan contributions to the year in which you make them. File 2010 taxes online turbotax But you can apply them to the previous year if all the following requirements are met. File 2010 taxes online turbotax You make them by the due date of your tax return for the previous year (plus extensions). File 2010 taxes online turbotax The plan was established by the end of the previous year. File 2010 taxes online turbotax The plan treats the contributions as though it had received them on the last day of the previous year. File 2010 taxes online turbotax You do either of the following. File 2010 taxes online turbotax You specify in writing to the plan administrator or trustee that the contributions apply to the previous year. File 2010 taxes online turbotax You deduct the contributions on your tax return for the previous year. File 2010 taxes online turbotax A partnership shows contributions for partners on Form 1065. File 2010 taxes online turbotax Employer's promissory note. File 2010 taxes online turbotax   Your promissory note made out to the plan is not a payment that qualifies for the deduction. File 2010 taxes online turbotax Also, issuing this note is a prohibited transaction subject to tax. File 2010 taxes online turbotax See Prohibited Transactions , later. File 2010 taxes online turbotax Employer Deduction You can usually deduct, subject to limits, contributions you make to a qualified plan, including those made for your own retirement. File 2010 taxes online turbotax The contributions (and earnings and gains on them) are generally tax free until distributed by the plan. File 2010 taxes online turbotax Deduction Limits The deduction limit for your contributions to a qualified plan depends on the kind of plan you have. File 2010 taxes online turbotax Defined contribution plans. File 2010 taxes online turbotax   The deduction for contributions to a defined contribution plan (profit-sharing plan or money purchase pension plan) cannot be more than 25% of the compensation paid (or accrued) during the year to your eligible employees participating in the plan. File 2010 taxes online turbotax If you are self-employed, you must reduce this limit in figuring the deduction for contributions you make for your own account. File 2010 taxes online turbotax See Deduction Limit for Self-Employed Individuals , later. File 2010 taxes online turbotax   When figuring the deduction limit, the following rules apply. File 2010 taxes online turbotax Elective deferrals (discussed later) are not subject to the limit. File 2010 taxes online turbotax Compensation includes elective deferrals. File 2010 taxes online turbotax The maximum compensation that can be taken into account for each employee in 2013 is $255,000 ($260,000 for 2014). File 2010 taxes online turbotax Defined benefit plans. File 2010 taxes online turbotax   The deduction for contributions to a defined benefit plan is based on actuarial assumptions and computations. File 2010 taxes online turbotax Consequently, an actuary must figure your deduction limit. File 2010 taxes online turbotax    In figuring the deduction for contributions, you cannot take into account any contributions or benefits that are more than the limits discussed earlier under Limits on Contributions and Benefits, earlier. File 2010 taxes online turbotax Table 4–1. File 2010 taxes online turbotax Carryover of Excess Contributions Illustrated—Profit-Sharing Plan (000's omitted) Year Participants' compensation Participants' share of required contribution (10% of annual profit) Deductible  limit for current year (25% of compensation) Contribution Excess contribution carryover used1 Total  deduction including carryovers Excess contribution carryover available at end of year 2010 $1,000 $100 $250 $100 $ 0 $100 $ 0 2011 400 165 100 165 0 100 65 2012 500 100 125 100 25 125 40 2013 600 100 150 100 40 140 0  1There were no carryovers from years before 2010. File 2010 taxes online turbotax Deduction Limit for Self-Employed Individuals If you make contributions for yourself, you need to make a special computation to figure your maximum deduction for these contributions. File 2010 taxes online turbotax Compensation is your net earnings from self-employment, defined in chapter 1. File 2010 taxes online turbotax This definition takes into account both the following items. File 2010 taxes online turbotax The deduction for the deductible part of your self-employment tax. File 2010 taxes online turbotax The deduction for contributions on your behalf to the plan. File 2010 taxes online turbotax The deduction for your own contributions and your net earnings depend on each other. File 2010 taxes online turbotax For this reason, you determine the deduction for your own contributions indirectly by reducing the contribution rate called for in your plan. File 2010 taxes online turbotax To do this, use either the Rate Table for Self-Employed or the Rate Worksheet for Self-Employed in chapter 5. File 2010 taxes online turbotax Then figure your maximum deduction by using the Deduction Worksheet for Self-Employed in chapter 5. File 2010 taxes online turbotax Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. File 2010 taxes online turbotax For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040); partnerships deduct them on Form 1065; and corporations deduct them on Form 1120, or Form 1120S. File 2010 taxes online turbotax Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. File 2010 taxes online turbotax (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065) you get from the partnership. File 2010 taxes online turbotax ) Carryover of Excess Contributions If you contribute more to the plans than you can deduct for the year, you can carry over and deduct the difference in later years, combined with your contributions for those years. File 2010 taxes online turbotax Your combined deduction in a later year is limited to 25% of the participating employees' compensation for that year. File 2010 taxes online turbotax For purposes of this limit, a SEP is treated as a profit-sharing (defined contribution) plan. File 2010 taxes online turbotax However, this percentage limit must be reduced to figure your maximum deduction for contributions you make for yourself. File 2010 taxes online turbotax See Deduction Limit for Self-Employed Individuals, earlier. File 2010 taxes online turbotax The amount you carry over and deduct may be subject to the excise tax discussed next. File 2010 taxes online turbotax Table 4-1, earlier, illustrates the carryover of excess contributions to a profit-sharing plan. File 2010 taxes online turbotax Excise Tax for Nondeductible (Excess) Contributions If you contribute more than your deduction limit to a retirement plan, you have made nondeductible contributions and you may be liable for an excise tax. File 2010 taxes online turbotax In general, a 10% excise tax applies to nondeductible contributions made to qualified pension and profit-sharing plans and to SEPs. File 2010 taxes online turbotax Special rule for self-employed individuals. File 2010 taxes online turbotax   The 10% excise tax does not apply to any contribution made to meet the minimum funding requirements in a money purchase pension plan or a defined benefit plan. File 2010 taxes online turbotax Even if that contribution is more than your earned income from the trade or business for which the plan is set up, the difference is not subject to this excise tax. File 2010 taxes online turbotax See Minimum Funding Requirement , earlier. File 2010 taxes online turbotax Reporting the tax. File 2010 taxes online turbotax   You must report the tax on your nondeductible contributions on Form 5330. File 2010 taxes online turbotax Form 5330 includes a computation of the tax. File 2010 taxes online turbotax See the separate instructions for completing the form. File 2010 taxes online turbotax Elective Deferrals (401(k) Plans) Your qualified plan can include a cash or deferred arrangement under which participants can choose to have you contribute part of their before-tax compensation to the plan rather than receive the compensation in cash. File 2010 taxes online turbotax A plan with this type of arrangement is popularly known as a “401(k) plan. File 2010 taxes online turbotax ” (As a self-employed individual participating in the plan, you can contribute part of your before-tax net earnings from the business. File 2010 taxes online turbotax ) This contribution is called an “elective deferral” because participants choose (elect) to defer receipt of the money. File 2010 taxes online turbotax In general, a qualified plan can include a cash or deferred arrangement only if the qualified plan is one of the following plans. File 2010 taxes online turbotax A profit-sharing plan. File 2010 taxes online turbotax A money purchase pension plan in existence on June 27, 1974, that included a salary reduction arrangement on that date. File 2010 taxes online turbotax Partnership. File 2010 taxes online turbotax   A partnership can have a 401(k) plan. File 2010 taxes online turbotax Restriction on conditions of participation. File 2010 taxes online turbotax   The plan cannot require, as a condition of participation, that an employee complete more than 1 year of service. File 2010 taxes online turbotax Matching contributions. File 2010 taxes online turbotax   If your plan permits, you can make matching contributions for an employee who makes an elective deferral to your 401(k) plan. File 2010 taxes online turbotax For example, the plan might provide that you will contribute 50 cents for each dollar your participating employees choose to defer under your 401(k) plan. File 2010 taxes online turbotax Matching contributions are generally subject to the ACP test discussed earlier under Employee Contributions. File 2010 taxes online turbotax Nonelective contributions. File 2010 taxes online turbotax   You can also make contributions (other than matching contributions) for your participating employees without giving them the choice to take cash instead. File 2010 taxes online turbotax These are called nonelective contributions. File 2010 taxes online turbotax Employee compensation limit. File 2010 taxes online turbotax   No more than $255,000 of the employee's compensation can be taken into account when figuring contributions other than elective deferrals in 2013. File 2010 taxes online turbotax This limit is $260,000 in 2014. File 2010 taxes online turbotax SIMPLE 401(k) plan. File 2010 taxes online turbotax   If you had 100 or fewer employees who earned $5,000 or more in compensation during the preceding year, you may be able to set up a SIMPLE 401(k) plan. File 2010 taxes online turbotax A SIMPLE 401(k) plan is not subject to the nondiscrimination and top-heavy plan requirements discussed earlier under Qualification Rules. File 2010 taxes online turbotax For details about SIMPLE 401(k) plans, see SIMPLE 401(k) Plan in chapter 3. File 2010 taxes online turbotax Distributions. File 2010 taxes online turbotax   Certain rules apply to distributions from 401(k) plans. File 2010 taxes online turbotax See Distributions From 401(k) Plans , later. File 2010 taxes online turbotax Limit on Elective Deferrals There is a limit on the amount an employee can defer each year under these plans. File 2010 taxes online turbotax This limit applies without regard to community property laws. File 2010 taxes online turbotax Your plan must provide that your employees cannot defer more than the limit that applies for a particular year. File 2010 taxes online turbotax For 2013 and 2014, the basic limit on elective deferrals is $17,500. File 2010 taxes online turbotax This limit applies to all salary reduction contributions and elective deferrals. File 2010 taxes online turbotax If, in conjunction with other plans, the deferral limit is exceeded, the difference is included in the employee's gross income. File 2010 taxes online turbotax Catch-up contributions. File 2010 taxes online turbotax   A 401(k) plan can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. File 2010 taxes online turbotax The catch-up contribution limit for 2013 and 2014 is $5,500. File 2010 taxes online turbotax Elective deferrals are not treated as catch-up contributions for 2013 until they exceed the $17,500 limit, the actual deferral percentage (ADP) test limit of section 401(k)(3), or the plan limit (if any). File 2010 taxes online turbotax However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. File 2010 taxes online turbotax The catch-up contribution limit. File 2010 taxes online turbotax The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. File 2010 taxes online turbotax Treatment of contributions. File 2010 taxes online turbotax   Your contributions to your own 401(k) plan are generally deductible by you for the year they are contributed to the plan. File 2010 taxes online turbotax Matching or nonelective contributions made to the plan are also deductible by you in the year of contribution. File 2010 taxes online turbotax Your employees' elective deferrals other than designated Roth contributions are tax free until distributed from the plan. File 2010 taxes online turbotax Elective deferrals are included in wages for social security, Medicare, and federal unemployment (FUTA) tax. File 2010 taxes online turbotax Forfeiture. File 2010 taxes online turbotax   Employees have a nonforfeitable right at all times to their accrued benefit attributable to elective deferrals. File 2010 taxes online turbotax Reporting on Form W-2. File 2010 taxes online turbotax   Do not include elective deferrals in the “Wages, tips, other compensation” box of Form W-2. File 2010 taxes online turbotax You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. File 2010 taxes online turbotax You must also include them in box 12. File 2010 taxes online turbotax Mark the “Retirement plan” checkbox in box 13. File 2010 taxes online turbotax For more information, see the Form W-2 instructions. File 2010 taxes online turbotax Automatic Enrollment Your 401(k) plan can have an automatic enrollment feature. File 2010 taxes online turbotax Under this feature, you can automatically reduce an employee's pay by a fixed percentage and contribute that amount to the 401(k) plan on his or her behalf unless the employee affirmatively chooses not to have his or her pay reduced or chooses to have it reduced by a different percentage. File 2010 taxes online turbotax These contributions are elective deferrals. File 2010 taxes online turbotax An automatic enrollment feature will encourage employees' saving for retirement and will help your plan pass nondiscrimination testing (if applicable). File 2010 taxes online turbotax For more information, see Publication 4674, Automatic Enrollment 401(k) Plans for Small Businesses. File 2010 taxes online turbotax Eligible automatic contribution arrangement. File 2010 taxes online turbotax   Under an eligible automatic contribution arrangement (EACA), a participant is treated as having elected to have the employer make contributions in an amount equal to a uniform percentage of compensation. File 2010 taxes online turbotax This automatic election will remain in place until the participant specifically elects not to have such deferral percentage made (or elects a different percentage). File 2010 taxes online turbotax There is no required deferral percentage. File 2010 taxes online turbotax Withdrawals. File 2010 taxes online turbotax   Under an EACA, you may allow participants to withdraw their automatic contributions to the plan if certain conditions are met. File 2010 taxes online turbotax The participant must elect the withdrawal no later than 90 days after the date of the first elective contributions under the EACA. File 2010 taxes online turbotax The participant must withdraw the entire amount of EACA default contributions, including any earnings thereon. File 2010 taxes online turbotax   If the plan allows withdrawals under the EACA, the amount of the withdrawal other than the amount of any designated Roth contributions must be included in the employee's gross income for the tax year in which the distribution is made. File 2010 taxes online turbotax The additional 10% tax on early distributions will not apply to the distribution. File 2010 taxes online turbotax Notice requirement. File 2010 taxes online turbotax   Under an EACA, employees must be given written notice of the terms of the EACA within a reasonable period of time before each plan year. File 2010 taxes online turbotax The notice must be written in a manner calculated to be understood by the average employee and be sufficiently accurate and comprehensive in order to apprise the employee of his or her rights and obligations under the EACA. File 2010 taxes online turbotax The notice must include an explanation of the employee's right to elect not to have elective contributions made on his or her behalf, or to elect a different percentage, and the employee must be given a reasonable period of time after receipt of the notice before the first elective contribution is made. File 2010 taxes online turbotax The notice also must explain how contributions will be invested in the absence of an investment election by the employee. File 2010 taxes online turbotax Qualified automatic contribution arrangement. File 2010 taxes online turbotax    A qualified automatic contribution arrangement (QACA) is a type of safe harbor plan. File 2010 taxes online turbotax It contains an automatic enrollment feature, and mandatory employer contributions are required. File 2010 taxes online turbotax If your plan includes a QACA, it will not be subject to the ADP test (discussed later) nor the top-heavy requirements (discussed earlier). File 2010 taxes online turbotax Additionally, your plan will not be subject to the actual contribution percentage (ACP) test if certain additional requirements are met. File 2010 taxes online turbotax Under a QACA, each employee who is eligible to participate in the plan will be treated as having elected to make elective deferral contributions equal to a certain default percentage of compensation. File 2010 taxes online turbotax In order to not have default elective deferrals made, an employee must make an affirmative election specifying a deferral percentage (including zero, if desired). File 2010 taxes online turbotax If an employee does not make an affirmative election, the default deferral percentage must meet the following conditions. File 2010 taxes online turbotax It must be applied uniformly. File 2010 taxes online turbotax It must not exceed 10%. File 2010 taxes online turbotax It must be at least 3% in the first plan year it applies to an employee and through the end of the following year. File 2010 taxes online turbotax It must increase to at least 4% in the following plan year. File 2010 taxes online turbotax It must increase to at least 5% in the following plan year. File 2010 taxes online turbotax It must increase to at least 6% in subsequent plan years. File 2010 taxes online turbotax Matching or nonelective contributions. File 2010 taxes online turbotax   Under the terms of the QACA, you must make either matching or nonelective contributions according to the following terms. File 2010 taxes online turbotax Matching contributions. File 2010 taxes online turbotax You must make matching contributions on behalf of each non-highly compensated employee in the following amounts. File 2010 taxes online turbotax An amount equal to 100% of elective deferrals, up to 1% of compensation. File 2010 taxes online turbotax An amount equal to 50% of elective deferrals, from 1% up to 6% of compensation. File 2010 taxes online turbotax Other formulas may be used as long as they are at least as favorable to non-highly compensated employees. File 2010 taxes online turbotax The rate of matching contributions for highly compensated employees, including yourself, must not exceed the rates for non-highly compensated employees. File 2010 taxes online turbotax Nonelective contributions. File 2010 taxes online turbotax You must make nonelective contributions on behalf of every non-highly compensated employee eligible to participate in the plan, regardless of whether they elected to participate, in an amount equal to at least 3% of their compensation. File 2010 taxes online turbotax Vesting requirements. File 2010 taxes online turbotax   All accrued benefits attributed to matching or nonelective contributions under the QACA must be 100% vested for all employees who complete 2 years of service. File 2010 taxes online turbotax These contributions are subject to special withdrawal restrictions, discussed later. File 2010 taxes online turbotax Notice requirements. File 2010 taxes online turbotax   Each employee eligible to participate in the QACA must receive written notice of their rights and obligations under the QACA, within a reasonable period before each plan year. File 2010 taxes online turbotax The notice must be written in a manner calculated to be understood by the average employee, and it must be accurate and comprehensive. File 2010 taxes online turbotax The notice must explain their right to elect not to have elective contributions made on their behalf, or to have contributions made at a different percentage than the default percentage. File 2010 taxes online turbotax Additionally, the notice must explain how contributions will be invested in the absence of any investment election by the employee. File 2010 taxes online turbotax The employee must have a reasonable period of time after receiving the notice to make such contribution and investment elections prior to the first contributions under the QACA. File 2010 taxes online turbotax Treatment of Excess Deferrals If the total of an employee's deferrals is more than the limit for 2013, the employee can have the difference (called an excess deferral) paid out of any of the plans that permit these distributions. File 2010 taxes online turbotax He or she must notify the plan by April 15, 2014 (or an earlier date specified in the plan), of the amount to be paid from each plan. File 2010 taxes online turbotax The plan must then pay the employee that amount, plus earnings on the amount through the end of 2013, by April 15, 2014. File 2010 taxes online turbotax Excess withdrawn by April 15. File 2010 taxes online turbotax   If the employee takes out the excess deferral by April 15, 2014, it is not reported again by including it in the employee's gross income for 2014. File 2010 taxes online turbotax However, any income earned in 2013 on the excess deferral taken out is taxable in the tax year in which it is taken out. File 2010 taxes online turbotax The distribution is not subject to the additional 10% tax on early distributions. File 2010 taxes online turbotax   If the employee takes out part of the excess deferral and the income on it, the distribution is treated as made proportionately from the excess deferral and the income. File 2010 taxes online turbotax   Even if the employee takes out the excess deferral by April 15, the amount will be considered for purposes of nondiscrimination testing requirements of the plan, unless the distributed amount is for a non-highly compensated employee who participates in only one employer's 401(k) plan or plans. File 2010 taxes online turbotax Excess not withdrawn by April 15. File 2010 taxes online turbotax   If the employee does not take out the excess deferral by April 15, 2014, the excess, though taxable in 2013, is not included in the employee's cost basis in figuring the taxable amount of any eventual distributions under the plan. File 2010 taxes online turbotax In effect, an excess deferral left in the plan is taxed twice, once when contributed and again when distributed. File 2010 taxes online turbotax Also, if the employee's excess deferral is allowed to stay in the plan and the employee participates in no other employer's plan, the plan can be disqualified. File 2010 taxes online turbotax Reporting corrective distributions on Form 1099-R. File 2010 taxes online turbotax   Report corrective distributions of excess deferrals (including any earnings) on Form 1099-R. File 2010 taxes online turbotax For specific information about reporting corrective distributions, see the Instructions for Forms 1099-R and 5498. File 2010 taxes online turbotax Tax on excess contributions of highly compensated employees. File 2010 taxes online turbotax   The law provides tests to detect discrimination in a plan. File 2010 taxes online turbotax If tests, such as the actual deferral percentage test (ADP test) (see section 401(k)(3)) and the actual contribution percentage test (ACP test) (see section 401(m)(2)), show that contributions for highly compensated employees are more than the test limits for these contributions, the employer may have to pay a 10% excise tax. File 2010 taxes online turbotax Report the tax on Form 5330. File 2010 taxes online turbotax The ADP test does not apply to a safe harbor 401(k) plan (discussed next) nor to a QACA. File 2010 taxes online turbotax Also, the ACP test does not apply to these plans if certain additional requirements are met. File 2010 taxes online turbotax   The tax for the year is 10% of the excess contributions for the plan year ending in your tax year. File 2010 taxes online turbotax Excess contributions are elective deferrals, employee contributions, or employer matching or nonelective contributions that are more than the amount permitted under the ADP test or the ACP test. File 2010 taxes online turbotax   See Regulations sections 1. File 2010 taxes online turbotax 401(k)-2 and 1. File 2010 taxes online turbotax 401(m)-2 for further guidance relating to the nondiscrimination rules under sections 401(k) and 401(m). File 2010 taxes online turbotax    If the plan fails the ADP or ACP testing, and the failure is not corrected by the end of the next plan year, the plan can be disqualified. File 2010 taxes online turbotax Safe harbor 401(k) plan. File 2010 taxes online turbotax If you meet the requirements for a safe harbor 401(k) plan, you do not have to satisfy the ADP test, nor the ACP test, if certain additional requirements are met. File 2010 taxes online turbotax For your plan to be a safe harbor plan, you must meet the following conditions. File 2010 taxes online turbotax Matching or nonelective contributions. File 2010 taxes online turbotax You must make matching or nonelective contributions according to one of the following formulas. File 2010 taxes online turbotax Matching contributions. File 2010 taxes online turbotax You must make matching contributions according to the following rules. File 2010 taxes online turbotax You must contribute an amount equal to 100% of each non-highly compensated employee's elective deferrals, up to 3% of compensation. File 2010 taxes online turbotax You must contribute an amount equal to 50% of each non-highly compensated employee's elective deferrals, from 3% up to 5% of compensation. File 2010 taxes online turbotax The rate of matching contributions for highly compensated employees, including yourself, must not exceed the rates for non-highly compensated employees. File 2010 taxes online turbotax Nonelective contributions. File 2010 taxes online turbotax You must make nonelective contributions, without regard to whether the employee made elective deferrals, on behalf of all non-highly compensated employees eligible to participate in the plan, equal to at least 3% of the employee's compensation. File 2010 taxes online turbotax These mandatory matching and nonelective contributions must be immediately 100% vested and are subject to special withdrawal restrictions. File 2010 taxes online turbotax Notice requirement. File 2010 taxes online turbotax You must give eligible employees written notice of their rights and obligations with regard to contributions under the plan, within a reasonable period before the plan year. File 2010 taxes online turbotax The other requirements for a 401(k) plan, including withdrawal and vesting rules, must also be met for your plan to qualify as a safe harbor 401(k) plan. File 2010 taxes online turbotax Qualified Roth Contribution Program Under this program an eligible employee can designate all or a portion of his or her elective deferrals as after-tax Roth contributions. File 2010 taxes online turbotax Elective deferrals designated as Roth contributions must be maintained in a separate Roth account. File 2010 taxes online turbotax However, unlike other elective deferrals, designated Roth contributions are not excluded from employees' gross income, but qualified distributions from a Roth account are excluded from employees' gross income. File 2010 taxes online turbotax Elective Deferrals Under a qualified Roth contribution program, the amount of elective deferrals that an employee may designate as a Roth contribution is limited to the maximum amount of elective deferrals excludable from gross income for the year (for 2013 and 2014, $17,500 if under age 50 and $23,000 if age 50 or over) less the total amount of the employee's elective deferrals not designated as Roth contributions. File 2010 taxes online turbotax Designated Roth deferrals are treated the same as pre-tax elective deferrals for most purposes, including: The annual individual elective deferral limit (total of all designated Roth contributions and traditional, pre-tax elective deferrals) of $17,500 for 2013 and 2014, with an additional $5,500 if age 50 or over for 2013 and 2014, Determining the maximum employee and employer annual contributions of the lesser of 100% of compensation or $51,000 for 2013 ($52,000 for 2014), Nondiscrimination testing, Required distributions, and Elective deferrals not taken into account for purposes of deduction limits. File 2010 taxes online turbotax Qualified Distributions A qualified distribution is a distribution that is made after the employee's nonexclusion period and: On or after the employee attains age   59½, On account of the employee's being disabled, or On or after the employee's death. File 2010 taxes online turbotax An employee's nonexclusion period for a plan is the 5-tax-year period beginning with the earlier of the following tax years. File 2010 taxes online turbotax The first tax year in which the employee made a contribution to his or her Roth account in the plan, or If a rollover contribution was made to the employee's designated Roth account from a designated Roth account previously established for the employee under another plan, then the first tax year the employee made a designated Roth contribution to the previously established account. File 2010 taxes online turbotax Rollover. File 2010 taxes online turbotax   Beginning September 28, 2010, a rollover from another account can be made to a designated Roth account in the same plan. File 2010 taxes online turbotax For additional information on these in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. File 2010 taxes online turbotax R. File 2010 taxes online turbotax B. File 2010 taxes online turbotax 872, available at www. File 2010 taxes online turbotax irs. File 2010 taxes online turbotax gov/irb/2010-51_IRB/ar11. File 2010 taxes online turbotax html, and Notice 2013-74. File 2010 taxes online turbotax A distribution from a designated Roth account can only be rolled over to another designated Roth account or a Roth IRA. File 2010 taxes online turbotax Rollover amounts do not apply toward the annual deferral limit. File 2010 taxes online turbotax Reporting Requirements You must report a contribution to a Roth account on Form W-2 and a distribution from a Roth account on Form 1099-R. File 2010 taxes online turbotax See the Form W-2 and 1099-R instructions for detailed information. File 2010 taxes online turbotax Distributions Amounts paid to plan participants from a qualified plan are called distributions. File 2010 taxes online turbotax Distributions may be nonperiodic, such as lump-sum distributions, or periodic, such as annuity payments. File 2010 taxes online turbotax Also, certain loans may be treated as distributions. File 2010 taxes online turbotax See Loans Treated as Distributions in Publication 575. File 2010 taxes online turbotax Required Distributions A qualified plan must provide that each participant will either: Receive his or her entire interest (benefits) in the plan by the required beginning date (defined later), or Begin receiving regular periodic distributions by the required beginning date in annual amounts calculated to distribute the participant's entire interest (benefits) over his or her life expectancy or over the joint life expectancy of the participant and the designated beneficiary (or over a shorter period). File 2010 taxes online turbotax These distribution rules apply individually to each qualified plan. File 2010 taxes online turbotax You cannot satisfy the requirement for one plan by taking a distribution from another. File 2010 taxes online turbotax The plan must provide that these rules override any inconsistent distribution options previously offered. File 2010 taxes online turbotax Minimum distribution. File 2010 taxes online turbotax   If the account balance of a qualified plan participant is to be distributed (other than as an annuity), the plan administrator must figure the minimum amount required to be distributed each distribution calendar year. File 2010 taxes online turbotax This minimum is figured by dividing the account balance by the applicable life expectancy. File 2010 taxes online turbotax The plan administrator can use the life expectancy tables in Appendix C of Publication 590 for this purpose. File 2010 taxes online turbotax For more information on figuring the minimum distribution, see Tax on Excess Accumulation in Publication 575. File 2010 taxes online turbotax Required beginning date. File 2010 taxes online turbotax   Generally, each participant must receive his or her entire benefits in the plan or begin to receive periodic distributions of benefits from the plan by the required beginning date. File 2010 taxes online turbotax   A participant must begin to receive distributions from his or her qualified retirement plan by April 1 of the first year after the later of the following years. File 2010 taxes online turbotax Calendar year in which he or she reaches age 70½. File 2010 taxes online turbotax Calendar year in which he or she retires from employment with the employer maintaining the plan. File 2010 taxes online turbotax However, the plan may require the participant to begin receiving distributions by April 1 of the year after the participant reaches age 70½ even if the participant has not retired. File 2010 taxes online turbotax   If the participant is a 5% owner of the employer maintaining the plan, the participant must begin receiving distributions by April 1 of the first year after the calendar year in which the participant reached age 70½. File 2010 taxes online turbotax For more information, see Tax on Excess Accumulation in Publication 575. File 2010 taxes online turbotax Distributions after the starting year. File 2010 taxes online turbotax   The distribution required to be made by April 1 is treated as a distribution for the starting year. File 2010 taxes online turbotax (The starting year is the year in which the participant meets (1) or (2) above, whichever applies. File 2010 taxes online turbotax ) After the starting year, the participant must receive the required distribution for each year by December 31 of that year. File 2010 taxes online turbotax If no distribution is made in the starting year, required distributions for 2 years must be made in the next year (one by April 1 and one by December 31). File 2010 taxes online turbotax Distributions after participant's death. File 2010 taxes online turbotax   See Publication 575 for the special rules covering distributions made after the death of a participant. File 2010 taxes online turbotax Distributions From 401(k) Plans Generally, distributions cannot be made until one of the following occurs. File 2010 taxes online turbotax The employee retires, dies, becomes disabled, or otherwise severs employment. File 2010 taxes online turbotax The plan ends and no other defined contribution plan is established or continued. File 2010 taxes online turbotax In the case of a 401(k) plan that is part of a profit-sharing plan, the employee reaches age 59½ or suffers financial hardship. File 2010 taxes online turbotax For the rules on hardship distributions, including the limits on them, see Regulations section 1. File 2010 taxes online turbotax 401(k)-1(d). File 2010 taxes online turbotax The employee becomes eligible for a qualified reservist distribution (defined next). File 2010 taxes online turbotax Certain distributions listed above may be subject to the tax on early distributions discussed later. File 2010 taxes online turbotax Qualified reservist distributions. File 2010 taxes online turbotax   A qualified reservist distribution is a distribution from an IRA or an elective deferral account made after September 11, 2001, to a military reservist or a member of the National Guard who has been called to active duty for at least 180 days or for an indefinite period. File 2010 taxes online turbotax All or part of a qualified reservist distribution can be recontributed to an IRA. File 2010 taxes online turbotax The additional 10% tax on early distributions does not apply to a qualified reservist distribution. File 2010 taxes online turbotax Tax Treatment of Distributions Distributions from a qualified plan minus a prorated part of any cost basis are subject to income tax in the year they are distributed. File 2010 taxes online turbotax Since most recipients have no cost basis, a distribution is generally fully taxable. File 2010 taxes online turbotax An exception is a distribution that is properly rolled over as discussed under Rollover, next. File 2010 taxes online turbotax The tax treatment of distributions depends on whether they are made periodically over several years or life (periodic distributions) or are nonperiodic distributions. File 2010 taxes online turbotax See Taxation of Periodic Payments and Taxation of Nonperiodic Payments in Publication 575 for a detailed description of how distributions are taxed, including the 10-year tax option or capital gain treatment of a lump-sum distribution. File 2010 taxes online turbotax Note. File 2010 taxes online turbotax A recipient of a distribution from a designated Roth account will have a cost basis since designated Roth contributions are made on an after-tax basis. File 2010 taxes online turbotax Also, a distribution from a designated Roth account is entirely tax-free if certain conditions are met. File 2010 taxes online turbotax See Qualified distributions under Qualified Roth Contribution Program, earlier. File 2010 taxes online turbotax Rollover. File 2010 taxes online turbotax   The recipient of an eligible rollover distribution from a qualified plan can defer the tax on it by rolling it over into a traditional IRA or another eligible retirement plan. File 2010 taxes online turbotax However, it may be subject to withholding as discussed under Withholding requirement, later. File 2010 taxes online turbotax A rollover can also be made to a Roth IRA, in which case, any previously untaxed amounts are includible in gross income unless the rollover is from a designated Roth account. File 2010 taxes online turbotax Eligible rollover distribution. File 2010 taxes online turbotax   This is a distribution of all or any part of an employee's balance in a qualified retirement plan that is not any of the following. File 2010 taxes online turbotax A required minimum distribution. File 2010 taxes online turbotax See Required Distributions , earlier. File 2010 taxes online turbotax Any of a series of substantially equal payments made at least once a year over any of the following periods. File 2010 taxes online turbotax The employee's life or life expectancy. File 2010 taxes online turbotax The joint lives or life expectancies of the employee and beneficiary. File 2010 taxes online turbotax A period of 10 years or longer. File 2010 taxes online turbotax A hardship distribution. File 2010 taxes online turbotax The portion of a distribution that represents the return of an employee's nondeductible contributions to the plan. File 2010 taxes online turbotax See Employee Contributions , earlier, and Rollover of nontaxable amounts, next. File 2010 taxes online turbotax Loans treated as distributions. File 2010 taxes online turbotax Dividends on employer securities. File 2010 taxes online turbotax The cost of any life insurance coverage provided under a qualified retirement plan. File 2010 taxes online turbotax Similar items designated by the IRS in published guidance. File 2010 taxes online turbotax See, for example, the Instructions for Forms 1099-R and 5498. File 2010 taxes online turbotax Rollover of nontaxable amounts. File 2010 taxes online turbotax   You may be able to roll over the nontaxable part of a distribution to another qualified retirement plan or a section 403(b) plan, or to an IRA. File 2010 taxes online turbotax If the rollover is to a qualified retirement plan or a section 403(b) plan that separately accounts for the taxable and nontaxable parts of the rollover, the transfer must be made through a direct (trustee-to-trustee) rollover. File 2010 taxes online turbotax If the rollover is to an IRA, the transfer can be made by any rollover method. File 2010 taxes online turbotax Note. File 2010 taxes online turbotax A distribution from a designated Roth account can be rolled over to another designated Roth account or to a Roth IRA. File 2010 taxes online turbotax If the rollover is to a Roth IRA, it can be rolled over by any rollover method, but if the rollover is to another designated Roth account, it must be rolled over directly (trustee-to-trustee). File 2010 taxes online turbotax More information. File 2010 taxes online turbotax   For more information about rollovers, see Rollovers in Pubs. File 2010 taxes online turbotax 575 and 590. File 2010 taxes online turbotax Withholding requirement. File 2010 taxes online turbotax   If, during a year, a qualified plan pays to a participant one or more eligible rollover distributions (defined earlier) that are reasonably expected to total $200 or more, the payor must withhold 20% of the taxable portion of each distribution for federal income tax. File 2010 taxes online turbotax Exceptions. File 2010 taxes online turbotax   If, instead of having the distribution paid to him or her, the participant chooses to have the plan pay it directly to an IRA or another eligible retirement plan (a direct rollover), no withholding is required. File 2010 taxes online turbotax   If the distribution is not an eligible rollover distribution, defined earlier, the 20% withholding requirement does not apply. File 2010 taxes online turbotax Other withholding rules apply to distributions that are not eligible rollover distributions, such as long-term periodic distributions and required distributions (periodic or nonperiodic). File 2010 taxes online turbotax However, the participant can choose not to have tax withheld from these distributions. File 2010 taxes online turbotax If the participant does not make this choice, the following withholding rules apply. File 2010 taxes online turbotax For periodic distributions, withholding is based on their treatment as wages. File 2010 taxes online turbotax For nonperiodic distributions, 10% of the taxable part is withheld. File 2010 taxes online turbotax Estimated tax payments. File 2010 taxes online turbotax   If no income tax is withheld or not enough tax is withheld, the recipient of a distribution may have to make estimated tax payments. File 2010 taxes online turbotax For more information, see Withholding Tax and Estimated Tax in Publication 575. File 2010 taxes online turbotax Section 402(f) Notice. File 2010 taxes online turbotax   If a distribution is an eligible rollover distribution, as defined earlier, you must provide a written notice to the recipient that explains the following rules regarding such distributions. File 2010 taxes online turbotax That the distribution may be directly transferred to an eligible retirement plan and information about which distributions are eligible for this direct transfer. File 2010 taxes online turbotax That tax will be withheld from the distribution if it is not directly transferred to an eligible retirement plan. File 2010 taxes online turbotax That the distribution will not be subject to tax if transferred to an eligible retirement plan within 60 days after the date the recipient receives the distribution. File 2010 taxes online turbotax Certain other rules that may be applicable. File 2010 taxes online turbotax   Notice 2009-68, 2009-39 I. File 2010 taxes online turbotax R. File 2010 taxes online turbotax B. File 2010 taxes online turbotax 423, available at www. File 2010 taxes online turbotax irs. File 2010 taxes online turbotax gov/irb/2009-39_IRB/ar14. File 2010 taxes online turbotax html, contains two updated safe harbor section 402(f) notices that plan administrators may provide recipients of eligible rollover distributions. File 2010 taxes online turbotax If the plan allows in-plan Roth rollovers, the 402(f) notice must be amended to reflect this. File 2010 taxes online turbotax Notice 2010-84 contains guidance on how to modify a 402(f) notice for in-plan Roth rollovers. File 2010 taxes online turbotax Timing of notice. File 2010 taxes online turbotax   The notice generally must be provided no less than 30 days and no more than 180 days before the date of a distribution. File 2010 taxes online turbotax Method of notice. File 2010 taxes online turbotax   The written notice must be provided individually to each distributee of an eligible rollover distribution. File 2010 taxes online turbotax Posting of the notice is not sufficient. File 2010 taxes online turbotax However, the written requirement may be satisfied through the use of electronic media if certain additional conditions are met. File 2010 taxes online turbotax See Regulations section 1. File 2010 taxes online turbotax 401(a)-21. File 2010 taxes online turbotax Tax on failure to give notice. File 2010 taxes online turbotax   Failure to give a 402(f) notice will result in a tax of $100 for each failure, with a total not exceeding $50,000 per calendar year. File 2010 taxes online turbotax The tax will not be imposed if it is shown that such failure is due to reasonable cause and not to willful neglect. File 2010 taxes online turbotax Tax on Early Distributions If a distribution is made to an employee under the plan before he or she reaches age 59½, the employee may have to pay a 10% additional tax on the distribution. File 2010 taxes online turbotax This tax applies to the amount received that the employee must include in income. File 2010 taxes online turbotax Exceptions. File 2010 taxes online turbotax   The 10% tax will not apply if distributions before age 59½ are made in any of the following circumstances. File 2010 taxes online turbotax Made to a beneficiary (or to the estate of the employee) on or after the death of the employee. File 2010 taxes online turbotax Made due to the employee having a qualifying disability. File 2010 taxes online turbotax Made as part of a series of substantially equal periodic payments beginning after separation from service and made at least annually for the life or life expectancy of the employee or the joint lives or life expectancies of the employee and his or her designated beneficiary. File 2010 taxes online turbotax (The payments under this exception, except in the case of death or disability, must continue for at least 5 years or until the employee reaches age 59½, whichever is the longer period. File 2010 taxes online turbotax ) Made to an employee after separation from service if the separation occurred during o