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Irs 2010 Form 1040

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Irs 2010 Form 1040

Irs 2010 form 1040 5. Irs 2010 form 1040   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. Irs 2010 form 1040 Line 2. Irs 2010 form 1040 Lines 3a and 3b. Irs 2010 form 1040 Lines 4a and 4b. Irs 2010 form 1040 Line 5. Irs 2010 form 1040 Line 6. Irs 2010 form 1040 Line 7. Irs 2010 form 1040 Line 9. Irs 2010 form 1040 Line 15. Irs 2010 form 1040 Illustrated Example of Form 5074Part I. Irs 2010 form 1040 Part II. Irs 2010 form 1040 Part III. Irs 2010 form 1040 Illustrated Example of Form 8689Part I. Irs 2010 form 1040 Part II. Irs 2010 form 1040 Part III. Irs 2010 form 1040 Part IV. Irs 2010 form 1040 Use the following examples to help you complete the correct attachment to your Form 1040. Irs 2010 form 1040 The completed form for each example is shown on the pages that follow. Irs 2010 form 1040 Illustrated Example of Form 4563 John Black is a U. Irs 2010 form 1040 S. Irs 2010 form 1040 citizen, single, and under 65. Irs 2010 form 1040 He was a bona fide resident of American Samoa during all of 2013. Irs 2010 form 1040 John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. Irs 2010 form 1040 S. Irs 2010 form 1040 corporations) is more than his adjusted filing requirement for single filers under 65. Irs 2010 form 1040 (See Filing Requirement if Possession Income Is Excluded in chapter 4. Irs 2010 form 1040 ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. Irs 2010 form 1040 See Bona Fide Resident of American Samoa in chapter 3. Irs 2010 form 1040 Completing Form 4563. Irs 2010 form 1040   John enters his name and social security number at the top of the form. Irs 2010 form 1040 Line 1. Irs 2010 form 1040   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. Irs 2010 form 1040 Because he is still a bona fide resident, he enters “not ended” in the second blank space. Irs 2010 form 1040 Line 2. Irs 2010 form 1040   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. Irs 2010 form 1040 Lines 3a and 3b. Irs 2010 form 1040   He checks “No” on line 3a because no family members lived with him. Irs 2010 form 1040 He leaves line 3b blank. Irs 2010 form 1040 Lines 4a and 4b. Irs 2010 form 1040   He checks “No” on line 4a because he did not maintain a home outside American Samoa. Irs 2010 form 1040 He leaves line 4b blank. Irs 2010 form 1040 Line 5. Irs 2010 form 1040   He enters the name and address of his employer, Samoa Products Co. Irs 2010 form 1040 It is a private American Samoa corporation. Irs 2010 form 1040 Line 6. Irs 2010 form 1040   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. Irs 2010 form 1040 That was his only trip outside American Samoa during the year. Irs 2010 form 1040 Line 7. Irs 2010 form 1040   He enters the $24,000 in wages he received from Samoa Products Co. Irs 2010 form 1040 Line 9. Irs 2010 form 1040   He received $220 in dividends from an American Samoa corporation, which he enters here. Irs 2010 form 1040 He also received $10,000 of dividends from a U. Irs 2010 form 1040 S. Irs 2010 form 1040 corporation, but he will enter that amount only on his Form 1040 because the U. Irs 2010 form 1040 S. Irs 2010 form 1040 dividends do not qualify for the possession exclusion. Irs 2010 form 1040 Line 15. Irs 2010 form 1040   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. Irs 2010 form 1040 He will not enter his excluded income on Form 1040. Irs 2010 form 1040 However, he will attach his completed Form 4563 to his Form 1040. Irs 2010 form 1040 Illustrated Example of Form 5074 Tracy Grey is a U. Irs 2010 form 1040 S. Irs 2010 form 1040 citizen who is a self-employed fisheries consultant with a tax home in New York. Irs 2010 form 1040 Her only income for 2013 was net self-employment income of $80,000. Irs 2010 form 1040 Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. Irs 2010 form 1040 Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. Irs 2010 form 1040 She was not a bona fide resident of Guam during 2013. Irs 2010 form 1040 Tracy completes Form 1040 (not illustrated), reporting her worldwide income. Irs 2010 form 1040 Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. Irs 2010 form 1040 All amounts reported on Form 5074 are also reported on her Form 1040. Irs 2010 form 1040 See U. Irs 2010 form 1040 S. Irs 2010 form 1040 Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. Irs 2010 form 1040 Completing Form 5074. Irs 2010 form 1040   Tracy enters her name and social security number at the top of the form. Irs 2010 form 1040 Part I. Irs 2010 form 1040   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. Irs 2010 form 1040 She has no other income from Guam, so the total on line 16 is $20,000. Irs 2010 form 1040 Part II. Irs 2010 form 1040   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. Irs 2010 form 1040 She enters $1,413 on line 21 and line 28. Irs 2010 form 1040 Her adjusted gross income on line 29 is $18,587. Irs 2010 form 1040 Part III. Irs 2010 form 1040   Tracy made estimated tax payments of $1,409. Irs 2010 form 1040 She enters this amount on line 30, and again on line 34 as the total payments. Irs 2010 form 1040 Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. Irs 2010 form 1040 In 2013, they received $14,400 in income from the rental of a condominium they own in the U. Irs 2010 form 1040 S. Irs 2010 form 1040 Virgin Islands (USVI). Irs 2010 form 1040 The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. Irs 2010 form 1040 They were not bona fide residents of the USVI during the entire tax year. Irs 2010 form 1040 The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). Irs 2010 form 1040 The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. Irs 2010 form 1040 The Morenos also complete Form 8689 to determine how much of their U. Irs 2010 form 1040 S. Irs 2010 form 1040 tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. Irs 2010 form 1040 S. Irs 2010 form 1040 Virgin Islands. Irs 2010 form 1040 See U. Irs 2010 form 1040 S. Irs 2010 form 1040 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. Irs 2010 form 1040 The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. Irs 2010 form 1040 At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. Irs 2010 form 1040 The Virgin Islands Bureau of Internal Revenue will process this copy. Irs 2010 form 1040 Completing Form 8689. Irs 2010 form 1040   Juan and Carla enter their names and Juan's social security number at the top of the form. Irs 2010 form 1040 Part I. Irs 2010 form 1040   The Morenos enter their income from the USVI in Part I (see later). Irs 2010 form 1040 The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. Irs 2010 form 1040 The Morenos' total USVI income of $6,700 is entered on line 16. Irs 2010 form 1040 Part II. Irs 2010 form 1040   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. Irs 2010 form 1040 Their USVI adjusted gross income (AGI) is $6,700. Irs 2010 form 1040 Part III. Irs 2010 form 1040   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). Irs 2010 form 1040 Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. Irs 2010 form 1040   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. Irs 2010 form 1040 Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. Irs 2010 form 1040 122) and enter that as a decimal on line 34. Irs 2010 form 1040 They then apply that percentage to the U. Irs 2010 form 1040 S. Irs 2010 form 1040 tax entered on line 32 to find the amount of U. Irs 2010 form 1040 S. Irs 2010 form 1040 tax allocated to USVI income ($4,539 x 0. Irs 2010 form 1040 122 = $554), and enter that amount on line 35. Irs 2010 form 1040 Part IV. Irs 2010 form 1040   Part IV is used to show payments of income tax to the USVI only. Irs 2010 form 1040 The Morenos had no tax withheld by the U. Irs 2010 form 1040 S. Irs 2010 form 1040 Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. Irs 2010 form 1040 They include this amount ($400) in the total payments on Form 1040, line 72. Irs 2010 form 1040 On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. Irs 2010 form 1040 The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. Irs 2010 form 1040   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. Irs 2010 form 1040 They enter this amount on line 45. Irs 2010 form 1040 They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. Irs 2010 form 1040 The Morenos will pay their USVI tax at the same time they file the copy of their U. Irs 2010 form 1040 S. Irs 2010 form 1040 income tax return with the U. Irs 2010 form 1040 S. Irs 2010 form 1040 Virgin Islands. Irs 2010 form 1040 This image is too large to be displayed in the current screen. Irs 2010 form 1040 Please click the link to view the image. Irs 2010 form 1040 Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. Irs 2010 form 1040 Please click the link to view the image. Irs 2010 form 1040 Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. Irs 2010 form 1040 Please click the link to view the image. Irs 2010 form 1040 Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications
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Hurricane Telephone Hot Lines

Phone numbers for services to help you recover from a hurricane.

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Health and Safety Hot Lines

  • Food Safety
    Call 1-888-MPHotline (1-888-674-6854) with food safety questions. Available in English and Spanish.
  • Health and Safety
    Call 1-800-CDC-INFO (1-800-232-4636), TTY 1-888-232-6348, for information on hazards, safe clean up, and preventing illness and injury. Available in English and Spanish, 24 hours a day, 7 days a week.
  • Mental Health Crisis Counseling
    Call 1-800-273-TALK (1-800-273-8255), TTY 1-800-799-4889, if you or a loved one are in emotional distress or suicidal in the aftermath of the disaster. You will be connected to a trained counselor at a suicide crisis center nearest you. Available 24 hours a day, 7 days a week. Spanish counseling available at 1-888-628-9454.
  • North Carolina Emergency Management Division
    North Carolina residents can call for updated weather information, highway closings, shelter information, and feeding sites. Available in English and Spanish 1-888-835-9966, TTY 1-877-877-1765 or 711 (Relay N.C.).
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    Call 1-800-424-8802, TDD 202-267-4477 to report a chemical or oil spill to the U.S. Coast Guard.

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Survivor Assistance Hot Lines

  • American Red Cross
    Call 1-800-RED-CROSS (1-800-733-2767) for information on evacuation, shelter, and assistance.
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    Call 1-800-659-2955 TTY 1-800-877-8339 for business disaster loan program information.
  • Consumer Help Line and Fraud Complaints
    Call 1-877-FTC-HELP (1-877-382-4357) to report consumer fraud to the Federal Trade Commission.
  • Employee Benefits
    If you have questions about your health or retirement benefits from your employer's plan, contact the Employee Benefits Security Administration calling toll free 1-866-444-3272 with any questions.
  • FEMA Assistance
    Call 1-800-621-FEMA (1-800-621-3362) TTY 1-800-462-7585 or register online for assistance. You can request FEMA assistance or review your previous request. Available in English and Spanish.
  • Lost Bank Records, ATM Cards, Reach Your Bank and More
    Call 1-877-ASK-FDIC (1-877-275-3342) TDD 1-800-925-4618.
  • National Flood Insurance Program
    Call 1-888-379-9531 TTY 1-800-427-5593 to file a claim or for program information. Available in English and Spanish.
  • Social Security Benefits
    Call 1-800-772-1213 TTY 1-800-325-0778 if you currently receive benefits from the Social Security Administration and are unable to get your payment. Available in English and Spanish.
  • Tax Matters (Federal)
    Call 1-800-829-1040 TDD 1-800-829-4059 to find out about tax relief, get a copy of your tax return transcript and receive a disaster tax loss kit.
  • Unemployment Assistance for Disaster Survivors
    Call 1-866-4-USA-DOL, 1-866-487-2365 for more information on registering for unemployment insurance and disaster unemployment assistance. Available in English and Spanish 24 hours a day. (U.S. Department of Labor)

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Federal Employees, Military and Veterans Hot Lines

International Evacuees and Foreign Nationals

If you are a tourist or other foreign national affected by a disaster in the U.S., contact your embassy or consulate.

The Irs 2010 Form 1040

Irs 2010 form 1040 Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Irs 2010 form 1040 20% withholding, Other withholding rules. Irs 2010 form 1040 5-year rule, 5-year rule. Irs 2010 form 1040 , Death before required beginning date. Irs 2010 form 1040 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. Irs 2010 form 1040 Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). Irs 2010 form 1040 , Modified AGI. Irs 2010 form 1040 (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Irs 2010 form 1040 Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Irs 2010 form 1040 Required minimum distributions, Distributions after the required beginning date. Irs 2010 form 1040 Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Irs 2010 form 1040 Annuity contracts, Annuity or endowment contracts. Irs 2010 form 1040 Borrowing on, Borrowing on an annuity contract. Irs 2010 form 1040 Distribution from insurance company, Annuity distributions from an insurance company. Irs 2010 form 1040 Distribution from IRA account, Distribution of an annuity contract from your IRA account. Irs 2010 form 1040 Early distributions, Annuity. Irs 2010 form 1040 Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Irs 2010 form 1040 Roth IRAs, Basis of distributed property. Irs 2010 form 1040 Traditional IRAs, Cost basis. Irs 2010 form 1040 Beginning date, required, Distributions after the required beginning date. Irs 2010 form 1040 Beneficiaries, IRA Beneficiaries, Death before required beginning date. Irs 2010 form 1040 Change of, Change of beneficiary. Irs 2010 form 1040 Death of beneficiary, Death of a beneficiary. Irs 2010 form 1040 Early distributions to, Beneficiary. Irs 2010 form 1040 Individual as, Beneficiary an individual. Irs 2010 form 1040 More than one, More than one beneficiary. Irs 2010 form 1040 , Multiple individual beneficiaries. Irs 2010 form 1040 Not an individual, Beneficiary not an individual. Irs 2010 form 1040 Roth IRAs, Distributions to beneficiaries. Irs 2010 form 1040 Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Irs 2010 form 1040 Bond purchase plans Rollovers from, Rollover from bond purchase plan. Irs 2010 form 1040 Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Irs 2010 form 1040 , Brokers' commissions. Irs 2010 form 1040 C Change in marital status, Change in marital status. Irs 2010 form 1040 Change of beneficiary, Change of beneficiary. Irs 2010 form 1040 Charitable distributions, qualified, Qualified charitable distributions. Irs 2010 form 1040 Collectibles, Investment in Collectibles, Collectibles. Irs 2010 form 1040 Community property, Community property laws. Irs 2010 form 1040 Compensation Alimony, Alimony and separate maintenance. Irs 2010 form 1040 Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Irs 2010 form 1040 Self-employment, Self-employment loss. Irs 2010 form 1040 Wages, salaries, etc. Irs 2010 form 1040 , Wages, salaries, etc. Irs 2010 form 1040 Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Irs 2010 form 1040 Contribution limits More than one IRA, More than one IRA. Irs 2010 form 1040 Contributions Designating the year, Designating year for which contribution is made. Irs 2010 form 1040 Distributions in same year as, Both contributions for 2013 and distributions in 2013. Irs 2010 form 1040 Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Irs 2010 form 1040 Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Irs 2010 form 1040 Qualified reservist repayments, Qualified reservist repayments. Irs 2010 form 1040 Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Irs 2010 form 1040 Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Irs 2010 form 1040 SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. Irs 2010 form 1040 To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Irs 2010 form 1040 D Death of beneficiary, Death of a beneficiary. Irs 2010 form 1040 Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. Irs 2010 form 1040 Defined contribution plans, Defined contribution plan. Irs 2010 form 1040 Disabilities, persons with Early distributions to, Disabled. Irs 2010 form 1040 Distributions After required beginning date, Distributions after the required beginning date. Irs 2010 form 1040 Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Irs 2010 form 1040 Delivered outside U. Irs 2010 form 1040 S. Irs 2010 form 1040 , IRA distributions delivered outside the United States. Irs 2010 form 1040 Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Irs 2010 form 1040 From individual retirement annuities, Distributions from individual retirement annuities. Irs 2010 form 1040 Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Irs 2010 form 1040 Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Irs 2010 form 1040 Qualified HSA funding, One-time qualified HSA funding distribution. Irs 2010 form 1040 Qualified reservist, Qualified reservist distributions. Irs 2010 form 1040 Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. Irs 2010 form 1040 SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Irs 2010 form 1040 Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Irs 2010 form 1040 (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Irs 2010 form 1040 Disability exception, Disabled. Irs 2010 form 1040 First-time homebuyers, exception, First home. Irs 2010 form 1040 Higher education expenses, exception, Higher education expenses. Irs 2010 form 1040 Medical insurance, exception, Medical insurance. Irs 2010 form 1040 Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. Irs 2010 form 1040 Education expenses, Higher education expenses. Irs 2010 form 1040 Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Irs 2010 form 1040 Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. Irs 2010 form 1040 Defined contribution plans, Defined contribution plan. Irs 2010 form 1040 Effect of modified AGI on deduction (Table 1-2), Table 1-2. Irs 2010 form 1040 Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. Irs 2010 form 1040 Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Irs 2010 form 1040 Deduction for inherited IRAs, Federal estate tax deduction. Irs 2010 form 1040 Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Irs 2010 form 1040 Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Irs 2010 form 1040 Deducted in earlier year, Excess contribution deducted in an earlier year. Irs 2010 form 1040 Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Irs 2010 form 1040 Recharacterizing, Recharacterizing excess contributions. Irs 2010 form 1040 Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. Irs 2010 form 1040 Federal judges, Federal judges. Irs 2010 form 1040 Fiduciaries Prohibited transactions, Fiduciary. Irs 2010 form 1040 Filing before IRA contribution is made, Filing before a contribution is made. Irs 2010 form 1040 Filing status, Filing Status Deduction phaseout and, Filing status. Irs 2010 form 1040 Firefighters, volunteer, Volunteer firefighters. Irs 2010 form 1040 First-time homebuyers, First home. Irs 2010 form 1040 Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Irs 2010 form 1040 , Form 1040NR. Irs 2010 form 1040 Form 1040A Modified AGI calculation from, Form 1040A. Irs 2010 form 1040 Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Irs 2010 form 1040 Letter codes used on, Letter codes. Irs 2010 form 1040 Number codes used on, Number codes. Irs 2010 form 1040 Withdrawal of excess contribution, Form 1099-R. Irs 2010 form 1040 Form 5329, Additional 10% tax, Reporting the tax. Irs 2010 form 1040 , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Irs 2010 form 1040 Form 8606, Form 8606. Irs 2010 form 1040 , Form 8606. Irs 2010 form 1040 , Reporting your nontaxable distribution on Form 8606. Irs 2010 form 1040 , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Irs 2010 form 1040 Form 8880, How to figure and report the credit. Irs 2010 form 1040 Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Irs 2010 form 1040 Frozen deposits, Frozen deposit. Irs 2010 form 1040 Full-time student Retirement savings contributions credit, Full-time student. Irs 2010 form 1040 H Help (see Tax help) Higher education expenses, Higher education expenses. Irs 2010 form 1040 How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Irs 2010 form 1040 HSA funding distributions, qualified, One-time qualified HSA funding distribution. Irs 2010 form 1040 I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Irs 2010 form 1040 Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Irs 2010 form 1040 Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. Irs 2010 form 1040 Inherited IRAs, What if You Inherit an IRA?, More information. Irs 2010 form 1040 Rollovers, Inherited IRAs. Irs 2010 form 1040 Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Irs 2010 form 1040 Exception, Exception. Irs 2010 form 1040 K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Irs 2010 form 1040 Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Irs 2010 form 1040 L Last-in first-out rule, Last-in first-out rule. Irs 2010 form 1040 Life expectancy, Life expectancy. Irs 2010 form 1040 Life insurance, Life insurance contract. Irs 2010 form 1040 Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Irs 2010 form 1040 Matching contributions (SIMPLE), Matching contributions. Irs 2010 form 1040 Medical expenses, unreimbursed, Unreimbursed medical expenses. Irs 2010 form 1040 Medical insurance, Medical insurance. Irs 2010 form 1040 Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Irs 2010 form 1040 Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Irs 2010 form 1040 Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Irs 2010 form 1040 Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Irs 2010 form 1040 Effect on contribution amount (Table 2-1), Table 2-1. Irs 2010 form 1040 Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Irs 2010 form 1040 More than one IRA, More than one IRA. Irs 2010 form 1040 Recharacterization, More than one IRA. Irs 2010 form 1040 Required minimum distribution, More than one IRA. Irs 2010 form 1040 N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Irs 2010 form 1040 Failure to report, Failure to report nondeductible contributions. Irs 2010 form 1040 Overstatement penalty, Penalty for overstatement. Irs 2010 form 1040 Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Irs 2010 form 1040 Rollovers, Rollover notice. Irs 2010 form 1040 P Partial rollovers, Partial rollovers. Irs 2010 form 1040 , Partial rollover. Irs 2010 form 1040 Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Irs 2010 form 1040 Early distributions, Early Distributions, Nondeductible contributions. Irs 2010 form 1040 Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Irs 2010 form 1040 Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Irs 2010 form 1040 Failure to file Form 8606, Penalty for failure to file Form 8606. Irs 2010 form 1040 Overstatement of nondeductible contributions, Penalty for overstatement. Irs 2010 form 1040 Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Irs 2010 form 1040 Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. Irs 2010 form 1040 Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Irs 2010 form 1040 Taxes on, Taxes on prohibited transactions. Irs 2010 form 1040 Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Irs 2010 form 1040 Qualified domestic relations orders (QDROs), Qualified domestic relations order. Irs 2010 form 1040 Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Irs 2010 form 1040 Receivership distributions, Receivership distributions. Irs 2010 form 1040 Recharacterization, Recharacterizations, More than one IRA. Irs 2010 form 1040 Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Irs 2010 form 1040 Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. Irs 2010 form 1040 Timing of, Timing. Irs 2010 form 1040 Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. Irs 2010 form 1040 Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Irs 2010 form 1040 From IRAs, Reporting rollovers from IRAs. Irs 2010 form 1040 Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Irs 2010 form 1040 Required beginning date, Distributions after the required beginning date. Irs 2010 form 1040 Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Irs 2010 form 1040 Distribution period, Distribution period. Irs 2010 form 1040 During lifetime, Distributions during your lifetime. Irs 2010 form 1040 Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. Irs 2010 form 1040 Installments allowed, Installments allowed. Irs 2010 form 1040 More than one IRA, More than one IRA. Irs 2010 form 1040 Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Irs 2010 form 1040 Reservists, Reservists. Irs 2010 form 1040 Qualified reservist distribution, Qualified reservist distributions. Irs 2010 form 1040 Qualified reservist repayments, Qualified reservist repayments. Irs 2010 form 1040 Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Irs 2010 form 1040 Rollovers, Rollovers, Reporting rollovers from employer plans. Irs 2010 form 1040 Airline payments, Rollover of Airline Payments Amount, Amount. Irs 2010 form 1040 Choosing an option (Table 1-5), Table 1-5. Irs 2010 form 1040 Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Irs 2010 form 1040 Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Irs 2010 form 1040 Direct rollover option, Direct rollover option. Irs 2010 form 1040 Extension of period, Extension of rollover period. Irs 2010 form 1040 From bond purchase plan, Rollover from bond purchase plan. Irs 2010 form 1040 From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. Irs 2010 form 1040 From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. Irs 2010 form 1040 Inherited IRAs, Inherited IRAs. Irs 2010 form 1040 Nonspouse beneficiary, Rollover by nonspouse beneficiary. Irs 2010 form 1040 Notice, Rollover notice. Irs 2010 form 1040 Partial, Partial rollovers. Irs 2010 form 1040 , Partial rollover. Irs 2010 form 1040 SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. Irs 2010 form 1040 Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Irs 2010 form 1040 To traditional IRA, Kinds of rollovers to a traditional IRA. Irs 2010 form 1040 Waiting period between, Waiting period between rollovers. Irs 2010 form 1040 , No waiting period between rollovers. Irs 2010 form 1040 Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. Irs 2010 form 1040 Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Irs 2010 form 1040 Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Irs 2010 form 1040 Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Irs 2010 form 1040 , Recharacterizing to a SEP IRA or SIMPLE IRA. Irs 2010 form 1040 , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. Irs 2010 form 1040 Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Irs 2010 form 1040 Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. Irs 2010 form 1040 Income of, Self-employment income. Irs 2010 form 1040 SIMPLE plans, Self-employed individual. Irs 2010 form 1040 SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Irs 2010 form 1040 Separated taxpayers Filing status of, Lived apart from spouse. Irs 2010 form 1040 Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. Irs 2010 form 1040 SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Irs 2010 form 1040 Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Irs 2010 form 1040 Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Irs 2010 form 1040 Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Irs 2010 form 1040 Self-employed persons, Self-employed individual. Irs 2010 form 1040 SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Irs 2010 form 1040 , Traditional IRA mistakenly moved to SIMPLE IRA. Irs 2010 form 1040 Two-year rule, Two-year rule. Irs 2010 form 1040 Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. Irs 2010 form 1040 Retirement savings contributions credit, Full-time student. Irs 2010 form 1040 Surviving spouse, Surviving spouse. Irs 2010 form 1040 , Surviving spouse. Irs 2010 form 1040 Rollovers by, Distributions received by a surviving spouse. Irs 2010 form 1040 T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Irs 2010 form 1040 Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Irs 2010 form 1040 Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Irs 2010 form 1040 Effect of Modified AGI on Roth IRA Contribution Rollover vs. Irs 2010 form 1040 direct payment to taxpayer (Table 1-5), Table 1-5. Irs 2010 form 1040 Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Irs 2010 form 1040 Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Irs 2010 form 1040 Tax help, How To Get Tax Help Tax year, Tax year. Irs 2010 form 1040 Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Irs 2010 form 1040 Traditional IRAs, Traditional IRAs, Form 5329 not required. Irs 2010 form 1040 Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. Irs 2010 form 1040 To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Irs 2010 form 1040 Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Irs 2010 form 1040 Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. Irs 2010 form 1040 Loss of IRA status, Loss of IRA status. Irs 2010 form 1040 Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Irs 2010 form 1040 , Traditional IRA mistakenly moved to SIMPLE IRA. Irs 2010 form 1040 Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. Irs 2010 form 1040 Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. Irs 2010 form 1040 , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Irs 2010 form 1040 Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Irs 2010 form 1040 Trustees' fees, Trustees' fees. Irs 2010 form 1040 , Trustees' fees. Irs 2010 form 1040 Trusts As beneficiary, Trust as beneficiary. Irs 2010 form 1040 TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Irs 2010 form 1040 U Unreimbursed medical expenses, Unreimbursed medical expenses. Irs 2010 form 1040 V Volunteer firefighters, Volunteer firefighters. Irs 2010 form 1040 W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. Irs 2010 form 1040 Direct rollover option, Withholding. Irs 2010 form 1040 Eligible rollover distribution paid to taxpayer, Withholding requirement. Irs 2010 form 1040 Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Irs 2010 form 1040 Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Irs 2010 form 1040 Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Irs 2010 form 1040 Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications