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Irs Forms 2010 Form 1040

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Irs Forms 2010 Form 1040

Irs forms 2010 form 1040 5. Irs forms 2010 form 1040   Table and Worksheets for the Self-Employed Table of Contents Community property laws. Irs forms 2010 form 1040 As discussed in chapters 2 and 4, if you are self-employed, you must use the rate table or rate worksheet and deduction worksheet to figure your deduction for contributions you made for yourself to a SEP-IRA or qualified plan. Irs forms 2010 form 1040 First, use either the rate table or rate worksheet to find your reduced contribution rate. Irs forms 2010 form 1040 Then complete the deduction worksheet to figure your deduction for contributions. Irs forms 2010 form 1040 The table and the worksheets in chapter 5 apply only to self-employed individuals who have only one defined contribution plan, such as a profit-sharing plan. Irs forms 2010 form 1040 A SEP plan is treated as a profit-sharing plan. Irs forms 2010 form 1040 However, do not use this worksheet for SARSEPs. Irs forms 2010 form 1040 Rate table for self-employed. Irs forms 2010 form 1040   If your plan's contribution rate is a whole percentage (for example, 12% rather than 12½%), you can use the table on the next page to find your reduced contribution rate. Irs forms 2010 form 1040 Otherwise, use the rate worksheet provided below. Irs forms 2010 form 1040   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. Irs forms 2010 form 1040 Then read across to the rate under Column B. Irs forms 2010 form 1040 Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. Irs forms 2010 form 1040    Example. Irs forms 2010 form 1040 You are a sole proprietor with no employees. Irs forms 2010 form 1040 If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. Irs forms 2010 form 1040 090909. Irs forms 2010 form 1040 Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. Irs forms 2010 form 1040 Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Irs forms 2010 form 1040 For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Irs forms 2010 form 1040       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Irs forms 2010 form 1040       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Irs forms 2010 form 1040     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. Irs forms 2010 form 1040 Subtract step 2 from step 1     Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed     Step 5           Multiply step 3 by step 4     Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate)     Step 7           Enter the smaller of step 5 or step 6     Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Irs forms 2010 form 1040         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Irs forms 2010 form 1040       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Irs forms 2010 form 1040 Do not enter more than $17,500     Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Irs forms 2010 form 1040         • Otherwise, skip steps 16 through 18 and go to step 19. Irs forms 2010 form 1040       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Irs forms 2010 form 1040 Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Irs forms 2010 form 1040     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. Irs forms 2010 form 1040     Step 21           Subtract step 20 from step 19. Irs forms 2010 form 1040 This is your maximum deductible contribution. Irs forms 2010 form 1040                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Irs forms 2010 form 1040   Rate worksheet for self-employed. Irs forms 2010 form 1040   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. Irs forms 2010 form 1040 Use the following worksheet instead. Irs forms 2010 form 1040 Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Irs forms 2010 form 1040 105)   2) Rate in line 1 plus 1 (for example, 0. Irs forms 2010 form 1040 105 + 1 = 1. Irs forms 2010 form 1040 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Irs forms 2010 form 1040 105 ÷ 1. Irs forms 2010 form 1040 105 = 0. Irs forms 2010 form 1040 095)   Figuring your deduction. Irs forms 2010 form 1040   Now that you have your self-employed rate from either the rate table or rate worksheet, you can figure your maximum deduction for contributions for yourself by completing the Deduction Worksheet for Self-Employed. Irs forms 2010 form 1040 Community property laws. Irs forms 2010 form 1040   If you reside in a community property state and you are married and filing a separate return, disregard community property laws for step 1 of the Deduction Worksheet for Self-Employed. Irs forms 2010 form 1040 Enter on step 1 the total net profit you actually earned. Irs forms 2010 form 1040 Rate Table for Self-Employed Column A  If the plan contri- bution rate is: (shown as %) Column B  Your rate is: (shown as decimal) 1 . Irs forms 2010 form 1040 009901 2 . Irs forms 2010 form 1040 019608 3 . Irs forms 2010 form 1040 029126 4 . Irs forms 2010 form 1040 038462 5 . Irs forms 2010 form 1040 047619 6 . Irs forms 2010 form 1040 056604 7 . Irs forms 2010 form 1040 065421 8 . Irs forms 2010 form 1040 074074 9 . Irs forms 2010 form 1040 082569 10 . Irs forms 2010 form 1040 090909 11 . Irs forms 2010 form 1040 099099 12 . Irs forms 2010 form 1040 107143 13 . Irs forms 2010 form 1040 115044 14 . Irs forms 2010 form 1040 122807 15 . Irs forms 2010 form 1040 130435 16 . Irs forms 2010 form 1040 137931 17 . Irs forms 2010 form 1040 145299 18 . Irs forms 2010 form 1040 152542 19 . Irs forms 2010 form 1040 159664 20 . Irs forms 2010 form 1040 166667 21 . Irs forms 2010 form 1040 173554 22 . Irs forms 2010 form 1040 180328 23 . Irs forms 2010 form 1040 186992 24 . Irs forms 2010 form 1040 193548 25* . Irs forms 2010 form 1040 200000* *The deduction for annual employer contributions (other than elective deferrals) to a SEP plan, a profit-sharing plan, or a money purchase plan cannot be more than 20% of your net earnings (figured without deducting contributions for yourself) from the business that has the plan. Irs forms 2010 form 1040 Example. Irs forms 2010 form 1040 You are a sole proprietor with no employees. Irs forms 2010 form 1040 The terms of your plan provide that you contribute 8½% (. Irs forms 2010 form 1040 085) of your compensation to your plan. Irs forms 2010 form 1040 Your net profit from line 31, Schedule C (Form 1040) is $200,000. Irs forms 2010 form 1040 You have no elective deferrals or catch-up contributions. Irs forms 2010 form 1040 Your self-employment tax deduction on line 27 of Form 1040 is $9,728. Irs forms 2010 form 1040 See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. Irs forms 2010 form 1040 You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. Irs forms 2010 form 1040 Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Irs forms 2010 form 1040 For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Irs forms 2010 form 1040 $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Irs forms 2010 form 1040       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Irs forms 2010 form 1040     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. Irs forms 2010 form 1040 Subtract step 2 from step 1 190,272   Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed 0. Irs forms 2010 form 1040 078   Step 5           Multiply step 3 by step 4 14,841   Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate) 21,675   Step 7           Enter the smaller of step 5 or step 6 14,841   Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Irs forms 2010 form 1040         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Irs forms 2010 form 1040       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Irs forms 2010 form 1040 Do not enter more than $17,500 N/A   Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Irs forms 2010 form 1040         • Otherwise, skip steps 16 through 18 and go to step 19. Irs forms 2010 form 1040       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Irs forms 2010 form 1040 Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Irs forms 2010 form 1040     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. Irs forms 2010 form 1040 This is your maximum deductible contribution $14,841                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Irs forms 2010 form 1040   See the filled-in Deduction Worksheet for Self-Employed on this page. Irs forms 2010 form 1040 Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Irs forms 2010 form 1040 105) 0. Irs forms 2010 form 1040 085 2) Rate in line 1 plus 1 (for example, 0. Irs forms 2010 form 1040 105 + 1 = 1. Irs forms 2010 form 1040 105) 1. Irs forms 2010 form 1040 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Irs forms 2010 form 1040 105 ÷ 1. Irs forms 2010 form 1040 105 = 0. Irs forms 2010 form 1040 095) 0. Irs forms 2010 form 1040 078 This image is too large to be displayed in the current screen. Irs forms 2010 form 1040 Please click the link to view the image. Irs forms 2010 form 1040 Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications
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The Irs Forms 2010 Form 1040

Irs forms 2010 form 1040 Publication 547(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionCómo pedir formularios y publicaciones. Irs forms 2010 form 1040 Preguntas sobre los impuestos. Irs forms 2010 form 1040 Useful Items - You may want to see: Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Irs forms 2010 form 1040  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. Irs forms 2010 form 1040 Usted debe completar la Seción C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. Irs forms 2010 form 1040 La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. Irs forms 2010 form 1040 No necesita completar el Anexo A. Irs forms 2010 form 1040 Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) , más adelante. Irs forms 2010 form 1040 Recordatorios Acontecimientos futuros. Irs forms 2010 form 1040  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 547(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. Irs forms 2010 form 1040 irs. Irs forms 2010 form 1040 gov/Spanish/About-Publication-547(SP). Irs forms 2010 form 1040 Fotografías de niños desaparecidos. Irs forms 2010 form 1040  El Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se enorgullece en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). Irs forms 2010 form 1040 En esta publicación, pueden aparecer fotografías de niños desaparecidos que han sido seleccionadas por el Centro. Irs forms 2010 form 1040 Estas fotografías aparecen en páginas que de otra manera estarían en blanco. Irs forms 2010 form 1040 Usted puede ayudar a que estos niños regresen a sus hogares si identifica alguno de ellos y llama gratis al 1-800-THE-LOST (1-800-843-5678). Irs forms 2010 form 1040 Introduction Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios. Irs forms 2010 form 1040 Un hecho fortuito ocurre cuando su propiedad resulta dañada por causa de algún desastre, como por ejemplo, una tormenta, un incendio, un accidente automovilístico u otro suceso de esta índole. Irs forms 2010 form 1040 Un robo ocurre cuando alguien hurta sus bienes. Irs forms 2010 form 1040 La pérdida de depósitos monetarios ocurre cuando su institución bancaria se declara insolvente o en quiebra (bancarrota). Irs forms 2010 form 1040 Esta publicación aborda los siguientes temas: Definiciones de hecho fortuito, robo y pérdida de depósitos monetarios. Irs forms 2010 form 1040 Cómo calcular el monto de su pérdida o ganancia. Irs forms 2010 form 1040 Cómo se tratan tributariamente seguros y otros reembolsos que reciba. Irs forms 2010 form 1040 Límites de la deducción. Irs forms 2010 form 1040 Cómo y cuándo declarar un caso de hecho fortuito o robo. Irs forms 2010 form 1040 Reglas especiales para pérdidas en zonas de desastre. Irs forms 2010 form 1040 Formularios que tiene que presentar. Irs forms 2010 form 1040   Normalmente, si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684 (disponible sólo en inglés). Irs forms 2010 form 1040 Asimismo, es posible que tenga que presentar uno o más de los siguientes formularios (todos en inglés): Anexo A (Formulario 1040). Irs forms 2010 form 1040 Formulario 1040NR, Anexo A (para extranjeros no residentes). Irs forms 2010 form 1040 Anexo D. Irs forms 2010 form 1040 Formulario 4797. Irs forms 2010 form 1040 Para información adicional sobre qué formulario utilizar, vea más adelante la sección sobre Cómo Declarar Pérdidas y Ganancias . Irs forms 2010 form 1040 Expropiaciones forzosas. Irs forms 2010 form 1040   Para obtener información sobre expropiaciones forzosas de propiedades, vea el tema Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés. Irs forms 2010 form 1040 Registros para el cálculo de pérdidas por hecho fortuito y robo. Irs forms 2010 form 1040   La Publicación 584SP, Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso Personal) está a su disposición para ayudarle a hacer una lista de artículos de sus bienes de uso personal que hayan sido robados o dañados y calcular su pérdida. Irs forms 2010 form 1040 En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su vivienda, artículos de la misma y vehículos motorizados. Irs forms 2010 form 1040   La Publicación 584-B, Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos de propiedad de uso comercial), en inglés puede ayudarle a hacer una lista de artículos que hayan sido robados o dañados en su empresa o bienes de generación de ingresos, y calcular su pérdida. Irs forms 2010 form 1040 Comentarios y sugerencias. Irs forms 2010 form 1040   Agradecemos sus comentarios y sugerencias sobre esta publicación para ediciones futuras. Irs forms 2010 form 1040   Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs forms 2010 form 1040 NW, IR-6526 Washington, DC 20224   Contestamos gran parte de correspondencia por teléfono. Irs forms 2010 form 1040 Por lo tanto, nos sería útil si en su correspondencia incluye el número telefónico con su código de área donde podemos ubicarlo durante el día. Irs forms 2010 form 1040   Puede enviarnos comentarios a través de www. Irs forms 2010 form 1040 irs. Irs forms 2010 form 1040 gov/formspubs, pulsando sobre “ Comment on Tax Forms and Publications ” (Comentarios sobre formularios y publicaciones tributarios) bajo el título “ Information about ” (Información sobre), en inglés. Irs forms 2010 form 1040   Aunque no podemos contestar cada uno de los comentarios, agradecemos su opinión y tendremos en cuenta sus comentarios cuando revisemos nuestros productos. Irs forms 2010 form 1040 Cómo pedir formularios y publicaciones. Irs forms 2010 form 1040   Visite el sitio web del IRS www. Irs forms 2010 form 1040 irs. Irs forms 2010 form 1040 gov/espanol y pulse sobre el enlace “Formularios y Publicaciones” para descargar formularios y publicaciones. Irs forms 2010 form 1040 Llame al 1-800-829-3676 o escriba a la dirección que aparece a continuación y recibirá respuesta a los 10 días de que el IRS reciba su solicitud: Internal Revenue Service 1201 N. Irs forms 2010 form 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Irs forms 2010 form 1040   Si tiene alguna pregunta acerca de sus impuestos, consulte la información disponible en IRS. Irs forms 2010 form 1040 gov/espanol o llame al número 1-800-829-1040. Irs forms 2010 form 1040 No podemos contestar preguntas sobre impuestos enviadas a las direcciones anteriores. Irs forms 2010 form 1040 Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés 551 Basis of Assets (Base de activos), en inglés 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 584-B Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos comerciales), en inglés  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo A (Formulario 1040NR) Itemized Deductions (for nonresident aliens) (Deducciones detalladas (para extranjeros no residentes)), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Pérdidas y ganancias de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés  Para más información sobre cómo obtener publicaciones y formularios, vea la sección Cómo Obtener Ayuda con los Impuestos al final de esta publicación. Irs forms 2010 form 1040 Prev  Up  Next   Home   More Online Publications