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2010 1040 Tax Forms

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2010 1040 Tax Forms

2010 1040 tax forms 5. 2010 1040 tax forms   Manufacturers Taxes Table of Contents Importer. 2010 1040 tax forms Use considered sale. 2010 1040 tax forms Lease considered sale. 2010 1040 tax forms Bonus goods. 2010 1040 tax forms Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. 2010 1040 tax forms Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. 2010 1040 tax forms CoalExported. 2010 1040 tax forms Taxable TiresQualifying intercity or local bus. 2010 1040 tax forms Qualifying school bus. 2010 1040 tax forms Gas Guzzler TaxVehicles not subject to tax. 2010 1040 tax forms Imported automobiles. 2010 1040 tax forms VaccinesConditions to allowance. 2010 1040 tax forms Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. 2010 1040 tax forms Manufacturer. 2010 1040 tax forms   The term “manufacturer” includes a producer or importer. 2010 1040 tax forms A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. 2010 1040 tax forms If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. 2010 1040 tax forms   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. 2010 1040 tax forms The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. 2010 1040 tax forms Importer. 2010 1040 tax forms   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. 2010 1040 tax forms Sale. 2010 1040 tax forms   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. 2010 1040 tax forms Use considered sale. 2010 1040 tax forms   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. 2010 1040 tax forms Lease considered sale. 2010 1040 tax forms   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. 2010 1040 tax forms However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. 2010 1040 tax forms Manufacturers taxes based on sale price. 2010 1040 tax forms   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. 2010 1040 tax forms The taxes imposed on coal are based either on the sale price or the weight. 2010 1040 tax forms   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. 2010 1040 tax forms However, you include certain charges made when a taxable article is sold and you exclude others. 2010 1040 tax forms To figure the price on which you base the tax, use the following rules. 2010 1040 tax forms Include both the following charges in the price. 2010 1040 tax forms Any charge for coverings or containers (regardless of their nature). 2010 1040 tax forms Any charge incident to placing the article in a condition packed ready for shipment. 2010 1040 tax forms Exclude all the following amounts from the price. 2010 1040 tax forms The manufacturers excise tax, whether or not it is stated as a separate charge. 2010 1040 tax forms The transportation charges pursuant to the sale. 2010 1040 tax forms The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. 2010 1040 tax forms Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. 2010 1040 tax forms Discounts, rebates, and similar allowances actually granted to the purchaser. 2010 1040 tax forms Local advertising charges. 2010 1040 tax forms A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. 2010 1040 tax forms Charges for warranty paid at the purchaser's option. 2010 1040 tax forms However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. 2010 1040 tax forms Bonus goods. 2010 1040 tax forms   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. 2010 1040 tax forms Figure the tax only on the sale price attributable to the taxable articles. 2010 1040 tax forms Example. 2010 1040 tax forms A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. 2010 1040 tax forms The sale price of the shipment is $1,500. 2010 1040 tax forms The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. 2010 1040 tax forms Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). 2010 1040 tax forms The remaining $375 is allocated to the nontaxable articles. 2010 1040 tax forms Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. 2010 1040 tax forms When the title passes depends on the intention of the parties as gathered from the contract of sale. 2010 1040 tax forms In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. 2010 1040 tax forms If the taxable article is used by the manufacturer, the tax attaches at the time use begins. 2010 1040 tax forms The manufacturer is liable for the tax. 2010 1040 tax forms Partial payments. 2010 1040 tax forms   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. 2010 1040 tax forms To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. 2010 1040 tax forms Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. 2010 1040 tax forms Sale of an article to a state or local government for the exclusive use of the state or local government. 2010 1040 tax forms This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 2010 1040 tax forms State is defined in Definitions in chapter 1. 2010 1040 tax forms Sale of an article to a nonprofit educational organization for its exclusive use. 2010 1040 tax forms This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 2010 1040 tax forms Nonprofit educational organization is defined under Communications Tax in chapter 4. 2010 1040 tax forms Sale of an article to a qualified blood collector organization. 2010 1040 tax forms This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. 2010 1040 tax forms Qualified blood collector organizations are defined under Communications Tax in chapter 4. 2010 1040 tax forms Sale of an article for use by the purchaser as supplies for vessels. 2010 1040 tax forms This exemption does not apply to the taxes on coal and vaccines. 2010 1040 tax forms Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. 2010 1040 tax forms Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. 2010 1040 tax forms This exemption does not apply to the tax on coal and tires. 2010 1040 tax forms Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. 2010 1040 tax forms If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and sold them. 2010 1040 tax forms Sale of an article for export or for resale by the purchaser to a second purchaser for export. 2010 1040 tax forms The article may be exported to a foreign country or to a possession of the United States. 2010 1040 tax forms A vaccine shipped to a possession of the United States is not considered to be exported. 2010 1040 tax forms If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. 2010 1040 tax forms Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. 2010 1040 tax forms S. 2010 1040 tax forms jurisdiction in Alaska. 2010 1040 tax forms For tire exemptions, see section 4221(e)(2). 2010 1040 tax forms Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. 2010 1040 tax forms Registration requirements. 2010 1040 tax forms   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. 2010 1040 tax forms See the Form 637 instructions for more information. 2010 1040 tax forms Exceptions to registration requirements. 2010 1040 tax forms   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. 2010 1040 tax forms Certification requirement. 2010 1040 tax forms   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. 2010 1040 tax forms The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. 2010 1040 tax forms   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. 2010 1040 tax forms See Regulations section 48. 2010 1040 tax forms 4221-5(c) for the certificate requirements. 2010 1040 tax forms   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. 2010 1040 tax forms See Regulations section 48. 2010 1040 tax forms 4221-4(d) for the certificate requirements. 2010 1040 tax forms Proof of export requirement. 2010 1040 tax forms   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. 2010 1040 tax forms See Regulations section 48. 2010 1040 tax forms 4221-3(d) for evidence that qualifies as proof of exportation. 2010 1040 tax forms Proof of resale for further manufacture requirement. 2010 1040 tax forms   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. 2010 1040 tax forms See Regulations section 48. 2010 1040 tax forms 4221-2(c) for evidence that qualifies as proof of resale. 2010 1040 tax forms Information to be furnished to purchaser. 2010 1040 tax forms   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. 2010 1040 tax forms Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. 2010 1040 tax forms The claim must set forth in detail the facts upon which the claim is based. 2010 1040 tax forms Uses, sales, and exports. 2010 1040 tax forms   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). 2010 1040 tax forms Export. 2010 1040 tax forms   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. 2010 1040 tax forms In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. 2010 1040 tax forms Price readjustments. 2010 1040 tax forms   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. 2010 1040 tax forms Conditions to allowance. 2010 1040 tax forms   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. 2010 1040 tax forms The claimant sold the article at a tax-excluded price. 2010 1040 tax forms The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. 2010 1040 tax forms The person has obtained the written consent of the ultimate vendor to make the claim. 2010 1040 tax forms The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. 2010 1040 tax forms Claim for further manufacture. 2010 1040 tax forms   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. 2010 1040 tax forms The name and address of the manufacturer and the date of payment. 2010 1040 tax forms An identification of the article for which the credit or refund is claimed. 2010 1040 tax forms The amount of tax paid on the article and the date on which it was paid. 2010 1040 tax forms Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. 2010 1040 tax forms An identification of the second article. 2010 1040 tax forms   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. 2010 1040 tax forms The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. 2010 1040 tax forms Claim for price readjustment. 2010 1040 tax forms   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. 2010 1040 tax forms A description of the circumstances that gave rise to the price readjustment. 2010 1040 tax forms An identification of the article whose price was readjusted. 2010 1040 tax forms The price at which the article was sold. 2010 1040 tax forms The amount of tax paid on the article and the date on which it was paid. 2010 1040 tax forms The name and address of the purchaser. 2010 1040 tax forms The amount repaid to the purchaser or credited to the purchaser's account. 2010 1040 tax forms Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. 2010 1040 tax forms This includes any parts or accessories sold on or in connection with the sale of those articles. 2010 1040 tax forms Pay this tax with Form 720. 2010 1040 tax forms No tax deposits are required. 2010 1040 tax forms Sport fishing equipment includes all the following items. 2010 1040 tax forms Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. 2010 1040 tax forms Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). 2010 1040 tax forms The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. 2010 1040 tax forms Fishing tip-ups and tilts. 2010 1040 tax forms Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. 2010 1040 tax forms See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. 2010 1040 tax forms Fishing rods and fishing poles. 2010 1040 tax forms   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. 2010 1040 tax forms The tax is paid by the manufacturer, producer, or importer. 2010 1040 tax forms Fishing tackle boxes. 2010 1040 tax forms   The tax on fishing tackle boxes is 3% of the sales price. 2010 1040 tax forms The tax is paid by the manufacturer, producer, or importer. 2010 1040 tax forms Electric outboard boat motors. 2010 1040 tax forms   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. 2010 1040 tax forms This includes any parts or accessories sold on or in connection with the sale of those articles. 2010 1040 tax forms Certain equipment resale. 2010 1040 tax forms   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. 2010 1040 tax forms If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. 2010 1040 tax forms If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. 2010 1040 tax forms The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. 2010 1040 tax forms   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. 2010 1040 tax forms The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. 2010 1040 tax forms Related person. 2010 1040 tax forms   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). 2010 1040 tax forms Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. 2010 1040 tax forms 11) of the sales price. 2010 1040 tax forms The tax is paid by the manufacturer, producer, or importer. 2010 1040 tax forms It applies to bows having a peak draw weight of 30 pounds or more. 2010 1040 tax forms The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. 2010 1040 tax forms Pay this tax with Form 720. 2010 1040 tax forms No tax deposits are required. 2010 1040 tax forms Arrow Shafts The tax on arrow shafts is listed on Form 720. 2010 1040 tax forms The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. 2010 1040 tax forms It measures 18 inches or more in overall length. 2010 1040 tax forms It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. 2010 1040 tax forms Exemption for certain wooden arrows. 2010 1040 tax forms   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. 2010 1040 tax forms It measures 5/16 of an inch or less in diameter. 2010 1040 tax forms It is not suitable for use with a taxable bow, described earlier. 2010 1040 tax forms Pay this tax with Form 720. 2010 1040 tax forms No tax deposits are required. 2010 1040 tax forms Coal A tax is imposed on the first sale of coal mined in the United States. 2010 1040 tax forms The producer of the coal is liable for the tax. 2010 1040 tax forms The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. 2010 1040 tax forms Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. 2010 1040 tax forms A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). 2010 1040 tax forms The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. 2010 1040 tax forms Tax rates. 2010 1040 tax forms   The tax on underground-mined coal is the lower of: $1. 2010 1040 tax forms 10 a ton, or 4. 2010 1040 tax forms 4% of the sale price. 2010 1040 tax forms   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. 2010 1040 tax forms 4% of the sale price. 2010 1040 tax forms   Coal will be taxed at the 4. 2010 1040 tax forms 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. 2010 1040 tax forms 50 a ton for surface-mined coal. 2010 1040 tax forms Apply the tax proportionately if a sale or use includes a portion of a ton. 2010 1040 tax forms Example. 2010 1040 tax forms If you sell 21,000 pounds (10. 2010 1040 tax forms 5 tons) of coal from an underground mine for $525, the price per ton is $50. 2010 1040 tax forms The tax is $1. 2010 1040 tax forms 10 × 10. 2010 1040 tax forms 5 tons ($11. 2010 1040 tax forms 55). 2010 1040 tax forms Coal production. 2010 1040 tax forms   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. 2010 1040 tax forms Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. 2010 1040 tax forms   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. 2010 1040 tax forms In some cases, a single mine may yield coal from both surface mining and underground mining. 2010 1040 tax forms Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. 2010 1040 tax forms Determining tonnage or selling price. 2010 1040 tax forms   The producer pays the tax on coal at the time of sale or use. 2010 1040 tax forms In figuring the selling price for applying the tax, the point of sale is f. 2010 1040 tax forms o. 2010 1040 tax forms b. 2010 1040 tax forms (free on board) mine or f. 2010 1040 tax forms o. 2010 1040 tax forms b. 2010 1040 tax forms cleaning plant if you clean the coal before selling it. 2010 1040 tax forms This applies even if you sell the coal for a delivered price. 2010 1040 tax forms The f. 2010 1040 tax forms o. 2010 1040 tax forms b. 2010 1040 tax forms mine or f. 2010 1040 tax forms o. 2010 1040 tax forms b. 2010 1040 tax forms cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. 2010 1040 tax forms 4% rate. 2010 1040 tax forms   The tax applies to the full amount of coal sold. 2010 1040 tax forms However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. 2010 1040 tax forms Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. 2010 1040 tax forms   Do not include in the sales price the excise tax imposed on coal. 2010 1040 tax forms Coal used by the producer. 2010 1040 tax forms   The tax on coal applies if the coal is used by the producer in other than a mining process. 2010 1040 tax forms A mining process means the same for this purpose as for percentage depletion. 2010 1040 tax forms For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. 2010 1040 tax forms In this case, the tax applies only when you sell the coal. 2010 1040 tax forms The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. 2010 1040 tax forms However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. 2010 1040 tax forms   You must use a constructive sale price to figure the tax under the 4. 2010 1040 tax forms 4% rate if you use the coal in other than a mining process. 2010 1040 tax forms Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. 2010 1040 tax forms o. 2010 1040 tax forms b. 2010 1040 tax forms mine or cleaning plant. 2010 1040 tax forms Normally, you use the same constructive price used to figure your percentage depletion deduction. 2010 1040 tax forms Blending. 2010 1040 tax forms   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. 2010 1040 tax forms Figure the tax separately for each type of coal in the blend. 2010 1040 tax forms Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. 2010 1040 tax forms Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. 2010 1040 tax forms However, the tax is limited to 4. 2010 1040 tax forms 4% of the sale price per ton of the blended coal. 2010 1040 tax forms Exemption from tax. 2010 1040 tax forms   The tax does not apply to sales of lignite and imported coal. 2010 1040 tax forms The only other exemption from the tax on the sale of coal is for coal exported as discussed next. 2010 1040 tax forms Exported. 2010 1040 tax forms   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. 2010 1040 tax forms   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. 2010 1040 tax forms For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. 2010 1040 tax forms   Proof of export includes any of the following items. 2010 1040 tax forms A copy of the export bill of lading issued by the delivering carrier. 2010 1040 tax forms A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. 2010 1040 tax forms A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. 2010 1040 tax forms If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. 2010 1040 tax forms Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. 2010 1040 tax forms A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. 2010 1040 tax forms 0945 ($. 2010 1040 tax forms 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. 2010 1040 tax forms The three categories for reporting the tax and the tax rate are listed below. 2010 1040 tax forms Taxable tires other than biasply or super single tires at $. 2010 1040 tax forms 0945. 2010 1040 tax forms Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. 2010 1040 tax forms 04725. 2010 1040 tax forms Taxable tires, super single tires designed for steering at $. 2010 1040 tax forms 0945. 2010 1040 tax forms A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. 2010 1040 tax forms A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. 2010 1040 tax forms A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. 2010 1040 tax forms Special rule, manufacturer's retail stores. 2010 1040 tax forms   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. 2010 1040 tax forms Tires on imported articles. 2010 1040 tax forms   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). 2010 1040 tax forms Tires exempt from tax. 2010 1040 tax forms   The tax on taxable tires does not apply to the following items. 2010 1040 tax forms Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. 2010 1040 tax forms Tire carcasses not suitable for commercial use. 2010 1040 tax forms Tires for use on qualifying intercity, local, and school buses. 2010 1040 tax forms For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. 2010 1040 tax forms Tires sold for the exclusive use of the Department of Defense or the Coast Guard. 2010 1040 tax forms Tires of a type used exclusively on mobile machinery. 2010 1040 tax forms A taxable tire used on mobile machinery is not exempt from tax. 2010 1040 tax forms Qualifying intercity or local bus. 2010 1040 tax forms   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). 2010 1040 tax forms Qualifying school bus. 2010 1040 tax forms   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. 2010 1040 tax forms Credit or refund. 2010 1040 tax forms   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. 2010 1040 tax forms   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. 2010 1040 tax forms   The person who paid the tax is eligible to make the claim. 2010 1040 tax forms Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. 2010 1040 tax forms 5 miles per gallon. 2010 1040 tax forms If you import an automobile for personal use, you may be liable for this tax. 2010 1040 tax forms Figure the tax on Form 6197, as discussed later. 2010 1040 tax forms The tax rate is based on fuel economy rating. 2010 1040 tax forms The tax rates for the gas guzzler tax are shown on Form 6197. 2010 1040 tax forms A person that lengthens an existing automobile is the manufacturer of an automobile. 2010 1040 tax forms Automobiles. 2010 1040 tax forms   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. 2010 1040 tax forms Vehicles not subject to tax. 2010 1040 tax forms   For the gas guzzler tax, the following vehicles are not considered automobiles. 2010 1040 tax forms Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. 2010 1040 tax forms Vehicles operated exclusively on a rail or rails. 2010 1040 tax forms Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. 2010 1040 tax forms Vehicles treated under 49 U. 2010 1040 tax forms S. 2010 1040 tax forms C. 2010 1040 tax forms 32901 (1978) as non-passenger automobiles. 2010 1040 tax forms This includes limousines manufactured primarily to transport more than 10 persons. 2010 1040 tax forms   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. 2010 1040 tax forms   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. 2010 1040 tax forms Model type. 2010 1040 tax forms   Model type is a particular class of automobile as determined by EPA regulations. 2010 1040 tax forms Fuel economy. 2010 1040 tax forms   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. 2010 1040 tax forms 1 mile as figured by the EPA. 2010 1040 tax forms Imported automobiles. 2010 1040 tax forms   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. 2010 1040 tax forms An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. 2010 1040 tax forms   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. 2010 1040 tax forms   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. 2010 1040 tax forms A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). 2010 1040 tax forms   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. 2010 1040 tax forms Exemptions. 2010 1040 tax forms   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. 2010 1040 tax forms However, see Vehicles not subject to tax, earlier. 2010 1040 tax forms Form 6197. 2010 1040 tax forms   Use Form 6197 to figure your tax liability for each quarter. 2010 1040 tax forms Attach Form 6197 to your Form 720 for the quarter. 2010 1040 tax forms See the Form 6197 instructions for more information and the one-time filing rules. 2010 1040 tax forms Credit or refund. 2010 1040 tax forms   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. 2010 1040 tax forms For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 2010 1040 tax forms Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. 2010 1040 tax forms A taxable vaccine means any of the following vaccines. 2010 1040 tax forms Any vaccine containing diphtheria toxoid. 2010 1040 tax forms Any vaccine containing tetanus toxoid. 2010 1040 tax forms Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. 2010 1040 tax forms Any vaccine containing polio virus. 2010 1040 tax forms Any vaccine against measles. 2010 1040 tax forms Any vaccine against mumps. 2010 1040 tax forms Any vaccine against rubella. 2010 1040 tax forms Any vaccine against hepatitis A. 2010 1040 tax forms Any vaccine against hepatitis B. 2010 1040 tax forms Any vaccine against chicken pox. 2010 1040 tax forms Any vaccine against rotavirus gastroenteritis. 2010 1040 tax forms Any HIB vaccine. 2010 1040 tax forms Any conjugate vaccine against streptococcus pneumoniae. 2010 1040 tax forms Any trivalent vaccine against influenza or any other vaccine against influenza. 2010 1040 tax forms Any meningococcal vaccine. 2010 1040 tax forms Any vaccine against the human papillomavirus. 2010 1040 tax forms The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. 2010 1040 tax forms The tax is $. 2010 1040 tax forms 75 per dose of each taxable vaccine. 2010 1040 tax forms The tax per dose on a vaccine that contains more than one taxable vaccine is $. 2010 1040 tax forms 75 times the number of taxable vaccines. 2010 1040 tax forms Taxable use. 2010 1040 tax forms   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. 2010 1040 tax forms Credit or refund. 2010 1040 tax forms   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. 2010 1040 tax forms The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. 2010 1040 tax forms Conditions to allowance. 2010 1040 tax forms   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. 2010 1040 tax forms Taxable Medical Devices Taxable medical devices. 2010 1040 tax forms   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. 2010 1040 tax forms 3% (. 2010 1040 tax forms 023) of the sales price. 2010 1040 tax forms A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. 2010 1040 tax forms There are specific exemptions for eyeglasses, contact lenses, and hearing aids. 2010 1040 tax forms There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). 2010 1040 tax forms See T. 2010 1040 tax forms D. 2010 1040 tax forms 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. 2010 1040 tax forms More information. 2010 1040 tax forms   For more information on the medical device tax, see section 4191, T. 2010 1040 tax forms D. 2010 1040 tax forms 9604, and Notice 2012-77. 2010 1040 tax forms You can find T. 2010 1040 tax forms D. 2010 1040 tax forms 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. 2010 1040 tax forms R. 2010 1040 tax forms B. 2010 1040 tax forms 2012-52 at www. 2010 1040 tax forms irs. 2010 1040 tax forms gov/pub/irs-irbs/irb12-52. 2010 1040 tax forms pdf. 2010 1040 tax forms Prev  Up  Next   Home   More Online Publications
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Small Business Tax Workshops and Webinars

Small Business Webinars

The IRS broadcasts webinars on a variety of subjects aimed at educating small business owners on issues affecting them. Online access provides the convenience of viewing webinars whenever and wherever you choose.

Visit Webinars for Small Businesses for a list of upcoming webinars.

Small Business Tax Workshops

Small Business Taxes: The Virtual Workshop is available on online to help new small business owners understand and meet their federal tax obligations.

Small business workshops, designed to help the small business owner understand and fulfill their federal tax responsibilities, are held at various locations throughout the country. Workshops are sponsored and presented by IRS partners specializing in federal tax.

Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. Although most are free, some workshops have fees paid directly to the sponsoring organization, not the IRS.

Workshops in Spanish (Talleres en español)

If you live near a state line, please look for workshops in nearby cities of the bordering state.

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Page Last Reviewed or Updated: 03-Dec-2013

The 2010 1040 Tax Forms

2010 1040 tax forms 9. 2010 1040 tax forms   Worksheets Table of Contents When Should I Figure MAC?Checking the Previous Year's Contributions Available Worksheets Chapter 2 introduced you to the term maximum amount contributable (MAC). 2010 1040 tax forms Generally, your MAC is the lesser of your: Limit on annual additions (chapter 3), or Limit on elective deferrals (chapter 4). 2010 1040 tax forms The worksheets in this chapter can help you figure the cost of incidental life insurance, your includible compensation, your limit on annual additions, your limit on elective deferrals, your limit on catch-up contributions, and your MAC. 2010 1040 tax forms After completing the worksheets, you should maintain them with your 403(b) records for that year. 2010 1040 tax forms Do not attach them to your tax return. 2010 1040 tax forms At the end of the year or the beginning of the next year, you should compare your estimated compensation figures with your actual figures. 2010 1040 tax forms If your compensation is the same as, or more than, the projected amounts and the calculations are correct, then you should simply file these worksheets with your other tax records for the year. 2010 1040 tax forms If your compensation was lower than your estimated figures, you will need to check the amount contributed during the year to determine if contributions are more than your MAC. 2010 1040 tax forms When Should I Figure MAC? At the beginning of each year, you should figure your MAC using a conservative estimate of your compensation. 2010 1040 tax forms Should your income change during the year, you should refigure your MAC based on a revised conservative estimate. 2010 1040 tax forms By doing this, you will be able to determine if contributions to your 403(b) account should be increased or decreased for the year. 2010 1040 tax forms Checking the Previous Year's Contributions At the beginning of the following year, you should refigure your MAC based on your actual earned income. 2010 1040 tax forms At the end of the current year or the beginning of the next year, you should check your contributions to be sure you did not exceed your MAC. 2010 1040 tax forms This means refiguring your limit based on your actual compensation figures for the year. 2010 1040 tax forms This will allow you to determine if the amount contributed is more than the allowable amounts, and possibly avoid additional taxes. 2010 1040 tax forms Available Worksheets The following worksheets have been provided to help you figure your MAC. 2010 1040 tax forms Worksheet A. 2010 1040 tax forms Cost of Incidental Life Insurance. 2010 1040 tax forms Worksheet B. 2010 1040 tax forms Includible Compensation for Your Most Recent Year of Service Worksheet C. 2010 1040 tax forms Limit on Catch-Up Contributions. 2010 1040 tax forms ??? Worksheet 1. 2010 1040 tax forms Maximum Amount Contributable (MAC). 2010 1040 tax forms Worksheet A. 2010 1040 tax forms Cost of Incidental Life Insurance Note. 2010 1040 tax forms Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. 2010 1040 tax forms This amount will be used to figure includible compensation for your most recent year of service. 2010 1040 tax forms 1. 2010 1040 tax forms Enter the value of the contract (amount payable upon your death) 1. 2010 1040 tax forms   2. 2010 1040 tax forms Enter the cash value in the contract at the end of the year 2. 2010 1040 tax forms   3. 2010 1040 tax forms Subtract line 2 from line 1. 2010 1040 tax forms This is the value of your current life insurance protection 3. 2010 1040 tax forms   4. 2010 1040 tax forms Enter your age on your birthday nearest the beginning of the policy year 4. 2010 1040 tax forms   5. 2010 1040 tax forms Enter the 1-year term premium for $1,000 of life insurance based on your age. 2010 1040 tax forms (From Figure 3-1) 5. 2010 1040 tax forms   6. 2010 1040 tax forms Divide line 3 by $1,000 6. 2010 1040 tax forms   7. 2010 1040 tax forms Multiply line 6 by line 5. 2010 1040 tax forms This is the cost of your incidental life insurance 7. 2010 1040 tax forms   Worksheet B. 2010 1040 tax forms Includible Compensation for Your Most Recent Year of Service1 Note. 2010 1040 tax forms Use this worksheet to figure includible compensation for your most recent year of service. 2010 1040 tax forms 1. 2010 1040 tax forms Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. 2010 1040 tax forms   2. 2010 1040 tax forms Enter elective deferrals excluded from your gross income for your most recent year of service2 2. 2010 1040 tax forms   3. 2010 1040 tax forms Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. 2010 1040 tax forms   4. 2010 1040 tax forms Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government or of a tax-exempt organization) for your most recent year of service 4. 2010 1040 tax forms   5. 2010 1040 tax forms Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. 2010 1040 tax forms   6. 2010 1040 tax forms Enter your foreign earned income exclusion for your most recent year of service 6. 2010 1040 tax forms   7. 2010 1040 tax forms Add lines 1, 2, 3, 4, 5, and 6 7. 2010 1040 tax forms   8. 2010 1040 tax forms Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. 2010 1040 tax forms   9. 2010 1040 tax forms Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. 2010 1040 tax forms   10. 2010 1040 tax forms Add lines 8 and 9 10. 2010 1040 tax forms   11. 2010 1040 tax forms Subtract line 10 from line 7. 2010 1040 tax forms This is your includible compensation for your most recent year of service 11. 2010 1040 tax forms   1Use estimated amounts if figuring includible compensation before the end of the year. 2010 1040 tax forms  2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. 2010 1040 tax forms Worksheet C. 2010 1040 tax forms Limit on Catch-Up Contributions Note. 2010 1040 tax forms If you will be age 50 or older by the end of the year, use this worksheet to figure your limit on catch-up contributions. 2010 1040 tax forms 1. 2010 1040 tax forms Maximum catch-up contributions 1. 2010 1040 tax forms $5,500 2. 2010 1040 tax forms Enter your includible compensation for your most recent year of service 2. 2010 1040 tax forms   3. 2010 1040 tax forms Enter your elective deferrals 3. 2010 1040 tax forms   4. 2010 1040 tax forms Subtract line 3 from line 2 4. 2010 1040 tax forms   5. 2010 1040 tax forms Enter the lesser of line 1 or line 4. 2010 1040 tax forms This is your limit on catch-up contributions 5. 2010 1040 tax forms   Worksheet 1. 2010 1040 tax forms Maximum Amount Contributable (MAC) Note. 2010 1040 tax forms Use this worksheet to figure your MAC. 2010 1040 tax forms Part I. 2010 1040 tax forms Limit on Annual Additions     1. 2010 1040 tax forms Enter your includible compensation for your most recent year of service 1. 2010 1040 tax forms   2. 2010 1040 tax forms Maximum1: For 2013, enter $51,000 For 2014, enter $52,000 2. 2010 1040 tax forms   3. 2010 1040 tax forms Enter the lesser of line 1 or line 2. 2010 1040 tax forms This is your limit on annual additions 3. 2010 1040 tax forms     Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. 2010 1040 tax forms     Part II. 2010 1040 tax forms Limit on Elective Deferrals     4. 2010 1040 tax forms Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. 2010 1040 tax forms     Note. 2010 1040 tax forms If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. 2010 1040 tax forms If not, enter zero (-0-) on line 16 and go to line 17. 2010 1040 tax forms     5. 2010 1040 tax forms Amount per year of service 5. 2010 1040 tax forms $ 5,000 6. 2010 1040 tax forms Enter your years of service 6. 2010 1040 tax forms   7. 2010 1040 tax forms Multiply line 5 by line 6 7. 2010 1040 tax forms   8. 2010 1040 tax forms Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. 2010 1040 tax forms   9. 2010 1040 tax forms Subtract line 8 from line 7. 2010 1040 tax forms If zero or less, enter zero (-0-) 9. 2010 1040 tax forms   10. 2010 1040 tax forms Maximum increase in limit for long service 10. 2010 1040 tax forms $15,000 11. 2010 1040 tax forms Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. 2010 1040 tax forms   12. 2010 1040 tax forms Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. 2010 1040 tax forms   13. 2010 1040 tax forms Add line 11 and line 12 13. 2010 1040 tax forms   14. 2010 1040 tax forms Subtract line 13 from line 10 14. 2010 1040 tax forms   15. 2010 1040 tax forms Maximum additional contributions 15. 2010 1040 tax forms $ 3,000 16. 2010 1040 tax forms Enter the least of lines 9, 14, or 15. 2010 1040 tax forms This is your increase in the limit for long service 16. 2010 1040 tax forms   17. 2010 1040 tax forms Add lines 4 and 16. 2010 1040 tax forms This is your limit on elective deferrals 17. 2010 1040 tax forms     Part III. 2010 1040 tax forms Maximum Amount Contributable     18. 2010 1040 tax forms If you had only nonelective contributions, enter the amount from line 3. 2010 1040 tax forms This is your MAC. 2010 1040 tax forms    If you had only elective deferrals, enter the lesser of lines 3 or 17. 2010 1040 tax forms This is your MAC. 2010 1040 tax forms    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. 2010 1040 tax forms This is your MAC. 2010 1040 tax forms (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. 2010 1040 tax forms ) 18. 2010 1040 tax forms   1If you participate in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pension plans of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. 2010 1040 tax forms You must also combine the contributions made to all 403(b) accounts on your behalf by your employer. 2010 1040 tax forms Prev  Up  Next   Home   More Online Publications