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2010 Tax Return Form

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2010 Tax Return Form

2010 tax return form 11. 2010 tax return form   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2010 tax return form Free help with your tax return. 2010 tax return form   You can get free help preparing your return nationwide from IRS-certified volunteers. 2010 tax return form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2010 tax return form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2010 tax return form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2010 tax return form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2010 tax return form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2010 tax return form gov, download the IRS2Go app, or call 1-800-906-9887. 2010 tax return form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2010 tax return form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2010 tax return form aarp. 2010 tax return form org/money/taxaide or call 1-888-227-7669. 2010 tax return form For more information on these programs, go to IRS. 2010 tax return form gov and enter “VITA” in the search box. 2010 tax return form Internet. 2010 tax return form    IRS. 2010 tax return form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2010 tax return form Download the free IRS2Go app from the iTunes app store or from Google Play. 2010 tax return form Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2010 tax return form Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2010 tax return form gov or download the IRS2Go app and select the Refund Status option. 2010 tax return form The IRS issues more than 9 out of 10 refunds in less than 21 days. 2010 tax return form Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2010 tax return form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 tax return form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2010 tax return form Use the Interactive Tax Assistant (ITA) to research your tax questions. 2010 tax return form No need to wait on the phone or stand in line. 2010 tax return form The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2010 tax return form When you reach the response screen, you can print the entire interview and the final response for your records. 2010 tax return form New subject areas are added on a regular basis. 2010 tax return form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2010 tax return form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2010 tax return form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2010 tax return form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2010 tax return form When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2010 tax return form Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2010 tax return form You can also ask the IRS to mail a return or an account transcript to you. 2010 tax return form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2010 tax return form gov or by calling 1-800-908-9946. 2010 tax return form Tax return and tax account transcripts are generally available for the current year and the past three years. 2010 tax return form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2010 tax return form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2010 tax return form If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2010 tax return form Check the status of your amended return using Where's My Amended Return? Go to IRS. 2010 tax return form gov and enter Where's My Amended Return? in the search box. 2010 tax return form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2010 tax return form It can take up to 3 weeks from the date you mailed it to show up in our system. 2010 tax return form Make a payment using one of several safe and convenient electronic payment options available on IRS. 2010 tax return form gov. 2010 tax return form Select the Payment tab on the front page of IRS. 2010 tax return form gov for more information. 2010 tax return form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2010 tax return form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2010 tax return form gov. 2010 tax return form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2010 tax return form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2010 tax return form gov. 2010 tax return form Request an Electronic Filing PIN by going to IRS. 2010 tax return form gov and entering Electronic Filing PIN in the search box. 2010 tax return form Download forms, instructions and publications, including accessible versions for people with disabilities. 2010 tax return form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2010 tax return form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2010 tax return form An employee can answer questions about your tax account or help you set up a payment plan. 2010 tax return form Before you visit, check the Office Locator on IRS. 2010 tax return form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2010 tax return form If you have a special need, such as a disability, you can request an appointment. 2010 tax return form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2010 tax return form Apply for an Employer Identification Number (EIN). 2010 tax return form Go to IRS. 2010 tax return form gov and enter Apply for an EIN in the search box. 2010 tax return form Read the Internal Revenue Code, regulations, or other official guidance. 2010 tax return form Read Internal Revenue Bulletins. 2010 tax return form Sign up to receive local and national tax news and more by email. 2010 tax return form Just click on “subscriptions” above the search box on IRS. 2010 tax return form gov and choose from a variety of options. 2010 tax return form Phone. 2010 tax return form    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2010 tax return form Download the free IRS2Go app from the iTunes app store or from Google Play. 2010 tax return form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2010 tax return form gov, or download the IRS2Go app. 2010 tax return form Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2010 tax return form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2010 tax return form Most VITA and TCE sites offer free electronic filing. 2010 tax return form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2010 tax return form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2010 tax return form Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2010 tax return form If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2010 tax return form The IRS issues more than 9 out of 10 refunds in less than 21 days. 2010 tax return form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 tax return form Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2010 tax return form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2010 tax return form Note, the above information is for our automated hotline. 2010 tax return form Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2010 tax return form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2010 tax return form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2010 tax return form It can take up to 3 weeks from the date you mailed it to show up in our system. 2010 tax return form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2010 tax return form You should receive your order within 10 business days. 2010 tax return form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2010 tax return form If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2010 tax return form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2010 tax return form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2010 tax return form These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2010 tax return form Walk-in. 2010 tax return form   You can find a selection of forms, publications and services — in-person. 2010 tax return form Products. 2010 tax return form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 tax return form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2010 tax return form Services. 2010 tax return form You can walk in to your local TAC for face-to-face tax help. 2010 tax return form An employee can answer questions about your tax account or help you set up a payment plan. 2010 tax return form Before visiting, use the Office Locator tool on IRS. 2010 tax return form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2010 tax return form Mail. 2010 tax return form   You can send your order for forms, instructions, and publications to the address below. 2010 tax return form You should receive a response within 10 business days after your request is received. 2010 tax return form Internal Revenue Service 1201 N. 2010 tax return form Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2010 tax return form The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2010 tax return form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2010 tax return form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2010 tax return form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2010 tax return form You face (or your business is facing) an immediate threat of adverse action. 2010 tax return form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2010 tax return form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2010 tax return form Here's why we can help: TAS is an independent organization within the IRS. 2010 tax return form Our advocates know how to work with the IRS. 2010 tax return form Our services are free and tailored to meet your needs. 2010 tax return form We have offices in every state, the District of Columbia, and Puerto Rico. 2010 tax return form   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2010 tax return form   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2010 tax return form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2010 tax return form Low Income Taxpayer Clinics. 2010 tax return form   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2010 tax return form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2010 tax return form Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2010 tax return form Prev  Up  Next   Home   More Online Publications
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The Commissioner's Section

Commissioner John Koskinen
John Koskinen is the 48th Commissioner of the Internal Revenue Service.

Commissioner's Comments, Statements and Remarks
IRS Commissioner discusses a range of tax administration issues.

Previous IRS Commissioners
There have been 47 previous commissioners of Internal Revenue and 26 acting commissioners since the agency was created in 1862.

Longest- and Shortest-Serving Commissioners of Internal Revenue
Before RRA-98 set a five-year term of office, the average length of a Commissioner's tenure was about three years. These were anything but average.

Page Last Reviewed or Updated: 27-Mar-2014

The 2010 Tax Return Form

2010 tax return form Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. 2010 tax return form Tax questions. 2010 tax return form Useful Items - You may want to see: Note. 2010 tax return form After 2013, Publication 590 will be split into two separate publications as follows. 2010 tax return form Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. 2010 tax return form This publication will include the rules for rollover and conversion contributions. 2010 tax return form Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. 2010 tax return form This publication will include the rules for required minimum distributions and IRA beneficiaries. 2010 tax return form What's New for 2013 Traditional IRA contribution and deduction limit. 2010 tax return form  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. 2010 tax return form If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. 2010 tax return form For more information, see How Much Can Be Contributed? in chapter 1. 2010 tax return form Roth IRA contribution limit. 2010 tax return form  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. 2010 tax return form If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. 2010 tax return form However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. 2010 tax return form For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. 2010 tax return form Modified AGI limit for traditional IRA contributions increased. 2010 tax return form  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. 2010 tax return form If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. 2010 tax return form If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. 2010 tax return form See How Much Can You Deduct? in chapter 1. 2010 tax return form Modified AGI limit for Roth IRA contributions increased. 2010 tax return form  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. 2010 tax return form Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. 2010 tax return form You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. 2010 tax return form Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. 2010 tax return form You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. 2010 tax return form Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. 2010 tax return form You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. 2010 tax return form See Can You Contribute to a Roth IRA? in chapter 2. 2010 tax return form Net Investment Income Tax. 2010 tax return form  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). 2010 tax return form However, these distributions are taken into account when determining the modified adjusted gross income threshold. 2010 tax return form Distributions from a nonqualified retirement plan are included in net investment income. 2010 tax return form See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. 2010 tax return form Kay Bailey Hutchison Spousal IRA. 2010 tax return form . 2010 tax return form  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. 2010 tax return form There are no changes to the rules regarding these IRAs. 2010 tax return form See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. 2010 tax return form What's New for 2014 Modified AGI limit for traditional IRA contributions increased. 2010 tax return form  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. 2010 tax return form If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. 2010 tax return form If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. 2010 tax return form Modified AGI limit for Roth IRA contributions increased. 2010 tax return form  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. 2010 tax return form Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. 2010 tax return form You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. 2010 tax return form Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. 2010 tax return form You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. 2010 tax return form Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. 2010 tax return form You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. 2010 tax return form Reminders Future developments. 2010 tax return form  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. 2010 tax return form irs. 2010 tax return form gov/pub590. 2010 tax return form Simplified employee pension (SEP). 2010 tax return form  SEP IRAs are not covered in this publication. 2010 tax return form They are covered in Publication 560, Retirement Plans for Small Business. 2010 tax return form Deemed IRAs. 2010 tax return form  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. 2010 tax return form If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. 2010 tax return form An employee's account can be treated as a traditional IRA or a Roth IRA. 2010 tax return form For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. 2010 tax return form Contributions to both traditional and Roth IRAs. 2010 tax return form  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. 2010 tax return form Statement of required minimum distribution (RMD). 2010 tax return form  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. 2010 tax return form The report or offer must include the date by which the amount must be distributed. 2010 tax return form The report is due January 31 of the year in which the minimum distribution is required. 2010 tax return form It can be provided with the year-end fair market value statement that you normally get each year. 2010 tax return form No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. 2010 tax return form IRA interest. 2010 tax return form  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. 2010 tax return form Tax on your traditional IRA is generally deferred until you take a distribution. 2010 tax return form Do not report this interest on your return as tax-exempt interest. 2010 tax return form For more information on tax-exempt interest, see the instructions for your tax return. 2010 tax return form Photographs of missing children. 2010 tax return form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 tax return form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 tax return form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2010 tax return form Introduction This publication discusses individual retirement arrangements (IRAs). 2010 tax return form An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. 2010 tax return form What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. 2010 tax return form In some cases, amounts are not taxed at all if distributed according to the rules. 2010 tax return form What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. 2010 tax return form It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. 2010 tax return form   It also explains the penalties and additional taxes that apply when the rules are not followed. 2010 tax return form To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. 2010 tax return form How to use this publication. 2010 tax return form   The rules that you must follow depend on which type of IRA you have. 2010 tax return form Use Table I-1 to help you determine which parts of this publication to read. 2010 tax return form Also use Table I-1 if you were referred to this publication from instructions to a form. 2010 tax return form Comments and suggestions. 2010 tax return form   We welcome your comments about this publication and your suggestions for future editions. 2010 tax return form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2010 tax return form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 tax return form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax return form   You can send your comments from www. 2010 tax return form irs. 2010 tax return form gov/formspubs/. 2010 tax return form Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2010 tax return form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 tax return form Ordering forms and publications. 2010 tax return form   Visit www. 2010 tax return form irs. 2010 tax return form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2010 tax return form Internal Revenue Service 1201 N. 2010 tax return form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 tax return form   If you have a tax question, check the information available on IRS. 2010 tax return form gov or call 1-800-829-1040. 2010 tax return form We cannot answer tax questions sent to either of the above addresses. 2010 tax return form Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2010 tax return form 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. 2010 tax return form S. 2010 tax return form Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. 2010 tax return form Table I-1. 2010 tax return form Using This Publication IF you need information on . 2010 tax return form . 2010 tax return form . 2010 tax return form THEN see . 2010 tax return form . 2010 tax return form . 2010 tax return form traditional IRAs chapter 1. 2010 tax return form Roth IRAs chapter 2, and parts of  chapter 1. 2010 tax return form SIMPLE IRAs chapter 3. 2010 tax return form the credit for qualified retirement savings contributions (the saver's credit) chapter 4. 2010 tax return form how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. 2010 tax return form SEP IRAs and 401(k) plans Publication 560. 2010 tax return form Coverdell education savings accounts (formerly called education IRAs) Publication 970. 2010 tax return form IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. 2010 tax return form . 2010 tax return form . 2010 tax return form THEN see . 2010 tax return form . 2010 tax return form . 2010 tax return form first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. 2010 tax return form then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. 2010 tax return form and finally figure how much of your social security is taxable appendix B, worksheet 3. 2010 tax return form Table I-2. 2010 tax return form How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. 2010 tax return form Answers in the middle column apply to traditional IRAs. 2010 tax return form Answers in the right column apply to Roth IRAs. 2010 tax return form Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. 2010 tax return form You must not have reached age  70½ by the end of the year. 2010 tax return form See Who Can Open a Traditional IRA? in chapter 1. 2010 tax return form No. 2010 tax return form You can be any age. 2010 tax return form See Can You Contribute to a Roth IRA? in chapter 2. 2010 tax return form If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. 2010 tax return form For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. 2010 tax return form  There is no upper limit on how much you can earn and still contribute. 2010 tax return form See How Much Can Be Contributed? in chapter 1. 2010 tax return form Yes. 2010 tax return form For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. 2010 tax return form See How Much Can Be Contributed? and Table 2-1 in chapter 2. 2010 tax return form Can I deduct contributions to a Yes. 2010 tax return form You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. 2010 tax return form See How Much Can You Deduct? in chapter 1. 2010 tax return form No. 2010 tax return form You can never deduct contributions to a Roth IRA. 2010 tax return form See What Is a Roth IRA? in chapter 2. 2010 tax return form Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. 2010 tax return form In that case, you must file Form 8606. 2010 tax return form See Nondeductible Contributions in chapter 1. 2010 tax return form No. 2010 tax return form You do not have to file a form if you contribute to a Roth IRA. 2010 tax return form See Contributions not reported in chapter 2. 2010 tax return form Do I have to start taking distributions when I reach a certain age from a Yes. 2010 tax return form You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. 2010 tax return form See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. 2010 tax return form No. 2010 tax return form If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. 2010 tax return form See Are Distributions Taxable? in chapter 2. 2010 tax return form However, if you are the beneficiary of a Roth IRA, you may have to take distributions. 2010 tax return form See Distributions After Owner's Death in chapter 2. 2010 tax return form How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. 2010 tax return form See Are Distributions Taxable? in chapter 1. 2010 tax return form Distributions from a Roth IRA are not taxed as long as you meet certain criteria. 2010 tax return form See Are Distributions Taxable? in chapter 2. 2010 tax return form Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. 2010 tax return form If you have, file Form 8606. 2010 tax return form See Nondeductible Contributions in chapter 1. 2010 tax return form Yes. 2010 tax return form File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). 2010 tax return form Prev  Up  Next   Home   More Online Publications