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2011 Tax Forms Federal

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2011 Tax Forms Federal

2011 tax forms federal Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. 2011 tax forms federal irs. 2011 tax forms federal gov/pub80. 2011 tax forms federal What's New Social security and Medicare tax for 2014. 2011 tax forms federal  The social security tax rate is 6. 2011 tax forms federal 2% each for the employee and employer, unchanged from 2013. 2011 tax forms federal The social security wage base limit is $117,000. 2011 tax forms federal The Medicare tax rate is 1. 2011 tax forms federal 45% each for the employee and employer, unchanged from 2013. 2011 tax forms federal There is no wage base limit for Medicare tax. 2011 tax forms federal Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 2011 tax forms federal Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. 2011 tax forms federal Change of responsible party. 2011 tax forms federal . 2011 tax forms federal  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. 2011 tax forms federal Form 8822-B must be filed within 60 days of the change. 2011 tax forms federal If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 2011 tax forms federal For a definition of “responsible party”, see the Form 8822-B instructions. 2011 tax forms federal Same-sex marriage. 2011 tax forms federal  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2011 tax forms federal For more information, see Revenue Ruling 2013-17, 2013-38 I. 2011 tax forms federal R. 2011 tax forms federal B. 2011 tax forms federal 201, available at www. 2011 tax forms federal irs. 2011 tax forms federal gov/irb/2013-38_IRB/ar07. 2011 tax forms federal html. 2011 tax forms federal Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 2011 tax forms federal Notice 2013-61, 2013-44 I. 2011 tax forms federal R. 2011 tax forms federal B. 2011 tax forms federal 432, is available at www. 2011 tax forms federal irs. 2011 tax forms federal gov/irb/2013-44_IRB/ar10. 2011 tax forms federal html. 2011 tax forms federal Reminders Additional Medicare Tax withholding. 2011 tax forms federal  In addition to withholding Medicare tax at 1. 2011 tax forms federal 45%, you must withhold a 0. 2011 tax forms federal 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 tax forms federal You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2011 tax forms federal Additional Medicare Tax is only imposed on the employee. 2011 tax forms federal There is no employer share of Additional Medicare Tax. 2011 tax forms federal All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2011 tax forms federal For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. 2011 tax forms federal For more information on Additional Medicare Tax, visit IRS. 2011 tax forms federal gov and enter “Additional Medicare Tax” in the search box. 2011 tax forms federal Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 2011 tax forms federal  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. 2011 tax forms federal Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 2011 tax forms federal For more information, visit IRS. 2011 tax forms federal gov and enter “work opportunity tax credit” in the search box. 2011 tax forms federal Outsourcing payroll duties. 2011 tax forms federal  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 2011 tax forms federal The employer remains responsible if the third party fails to perform any required action. 2011 tax forms federal If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 2011 tax forms federal gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 2011 tax forms federal Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). 2011 tax forms federal  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). 2011 tax forms federal For more information, see Announcement 2012-43, 2012-51 I. 2011 tax forms federal R. 2011 tax forms federal B. 2011 tax forms federal 723, available at www. 2011 tax forms federal irs. 2011 tax forms federal gov/irb/2012-51_IRB/ar15. 2011 tax forms federal html. 2011 tax forms federal CNMI government employees now subject to social security and Medicare taxes. 2011 tax forms federal  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. 2011 tax forms federal COBRA premium assistance credit. 2011 tax forms federal  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. 2011 tax forms federal See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. 2011 tax forms federal You can get Publication 15 (Circular E) at IRS. 2011 tax forms federal gov. 2011 tax forms federal You must receive written notice from the IRS to file Form 944. 2011 tax forms federal  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. 2011 tax forms federal You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. 2011 tax forms federal For more information on requesting to file Form 944 visit IRS. 2011 tax forms federal gov and enter “file employment taxes annually” in the search box. 2011 tax forms federal Federal employers in the CNMI. 2011 tax forms federal  The U. 2011 tax forms federal S. 2011 tax forms federal Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. 2011 tax forms federal Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. 2011 tax forms federal Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. 2011 tax forms federal For questions, contact the CNMI Division of Revenue and Taxation. 2011 tax forms federal Change of address. 2011 tax forms federal  Use Form 8822-B to notify the IRS of an address change. 2011 tax forms federal Do not mail Form 8822-B with your employment tax return. 2011 tax forms federal Federal tax deposits must be made by electronic funds transfer. 2011 tax forms federal  You must use electronic funds transfer to make all federal tax deposits. 2011 tax forms federal Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2011 tax forms federal If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2011 tax forms federal Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2011 tax forms federal EFTPS is a free service provided by the Department of Treasury. 2011 tax forms federal Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2011 tax forms federal For more information on making federal tax deposits, see How To Deposit in section 8. 2011 tax forms federal For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. 2011 tax forms federal eftps. 2011 tax forms federal gov or call 1-800-555-4477 (U. 2011 tax forms federal S. 2011 tax forms federal Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). 2011 tax forms federal Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2011 tax forms federal Electronic filing and payment. 2011 tax forms federal  Using electronic options can make filing a return and paying your federal tax easier. 2011 tax forms federal Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. 2011 tax forms federal You can use IRS e-file to file certain returns. 2011 tax forms federal If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. 2011 tax forms federal Do not use EFW to pay taxes that are required to be deposited. 2011 tax forms federal Visit the IRS website at www. 2011 tax forms federal irs. 2011 tax forms federal gov/efile for more information on filing electronically. 2011 tax forms federal For more information on paying your taxes using EFW, visit the IRS website at www. 2011 tax forms federal irs. 2011 tax forms federal gov/e-pay. 2011 tax forms federal A fee may be charged to file electronically. 2011 tax forms federal For EFTPS, visit www. 2011 tax forms federal eftps. 2011 tax forms federal gov or call EFTPS Customer Service at 1-800-555-4477 (U. 2011 tax forms federal S. 2011 tax forms federal Virgin Islands only) or 303-967-5916 (toll call). 2011 tax forms federal For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. 2011 tax forms federal socialsecurity. 2011 tax forms federal gov/employer. 2011 tax forms federal If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 2011 tax forms federal If a valid EIN is not provided, the return or payment will not be processed. 2011 tax forms federal This may result in penalties and delays in processing your return or payment. 2011 tax forms federal Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. 2011 tax forms federal  Employers in American Samoa, the CNMI, Guam, and the U. 2011 tax forms federal S. 2011 tax forms federal Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. 2011 tax forms federal Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. 2011 tax forms federal For more information, visit Social Security Administration's SSA website at www. 2011 tax forms federal ssa. 2011 tax forms federal gov/bso/bsowelcome. 2011 tax forms federal htm. 2011 tax forms federal Credit or debit card payments. 2011 tax forms federal  For information on paying your taxes with a credit or debit card, visit the IRS website at www. 2011 tax forms federal irs. 2011 tax forms federal gov/e-pay. 2011 tax forms federal However, do not use credit or debit cards to make federal tax deposits. 2011 tax forms federal Hiring new employees. 2011 tax forms federal  Record the number and name from each new employee's social security card. 2011 tax forms federal An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. 2011 tax forms federal See section 3. 2011 tax forms federal Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. 2011 tax forms federal  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. 2011 tax forms federal For more information, see the Instructions for Schedule D (Form 941). 2011 tax forms federal Apply for an employer identification number (EIN) online. 2011 tax forms federal  You can apply for an EIN online by visiting IRS. 2011 tax forms federal gov and clicking on the Apply for an EIN Online link under Tools. 2011 tax forms federal Dishonored payments. 2011 tax forms federal  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 2011 tax forms federal The penalty is $25 or 2% of the payment, whichever is more. 2011 tax forms federal However, the penalty on dishonored payments of $24. 2011 tax forms federal 99 or less is an amount equal to the payment. 2011 tax forms federal For example, a dishonored payment of $18 is charged a penalty of $18. 2011 tax forms federal Private delivery services. 2011 tax forms federal  You can use certain private delivery services designated by the IRS to send tax returns or payments. 2011 tax forms federal The list includes only the following: DHL Express (DHL): DHL Same Day Service. 2011 tax forms federal Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 2011 tax forms federal United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2011 tax forms federal M. 2011 tax forms federal , UPS Worldwide Express Plus, and UPS Worldwide Express. 2011 tax forms federal For the IRS mailing address to use if you are using a private delivery service, go to IRS. 2011 tax forms federal gov and enter “private delivery service” in the search box. 2011 tax forms federal Your private delivery service can tell you how to get written proof of the mailing date. 2011 tax forms federal Private delivery services cannot deliver items to P. 2011 tax forms federal O. 2011 tax forms federal boxes. 2011 tax forms federal You must use the U. 2011 tax forms federal S. 2011 tax forms federal Postal Service to mail any item to an IRS P. 2011 tax forms federal O. 2011 tax forms federal box address. 2011 tax forms federal Recordkeeping. 2011 tax forms federal  Keep all records of employment taxes for 4 years. 2011 tax forms federal These should be available for IRS review. 2011 tax forms federal There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. 2011 tax forms federal Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. 2011 tax forms federal See Farm Crew Leaders in section 2. 2011 tax forms federal Disregarded entities and qualified subchapter S subsidiaries (QSubs). 2011 tax forms federal  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 2011 tax forms federal Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 2011 tax forms federal See Regulations sections 1. 2011 tax forms federal 1361-4(a)(7) and 301. 2011 tax forms federal 7701-2(c)(2)(iv). 2011 tax forms federal Photographs of missing children. 2011 tax forms federal  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2011 tax forms federal Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 tax forms federal 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. 2011 tax forms federal Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 2011 tax forms federal A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 2011 tax forms federal However, a statewide legal holiday does not delay the due date of federal tax deposits. 2011 tax forms federal See Deposits on Business Days Only in section 8. 2011 tax forms federal For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 2011 tax forms federal S. 2011 tax forms federal Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 2011 tax forms federal See Private delivery services under Reminders. 2011 tax forms federal The following are important dates and responsibilities. 2011 tax forms federal Also see Publication 509, Tax Calendars. 2011 tax forms federal By January 31. 2011 tax forms federal   Furnish wage and tax statements to employees. 2011 tax forms federal Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. 2011 tax forms federal See section 10 for more information. 2011 tax forms federal File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. 2011 tax forms federal If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 2011 tax forms federal U. 2011 tax forms federal S. 2011 tax forms federal Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 2011 tax forms federal Pay or deposit (if more than $500) any balance of the tax due. 2011 tax forms federal If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2011 tax forms federal File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. 2011 tax forms federal If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2011 tax forms federal By February 28. 2011 tax forms federal  File paper wage and tax statements with the Social Security Administration (SSA). 2011 tax forms federal File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). 2011 tax forms federal For electronically filed returns, see By March 31 next. 2011 tax forms federal By March 31. 2011 tax forms federal  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. 2011 tax forms federal Visit the SSA's Reporting Instructions & Information webpage at www. 2011 tax forms federal socialsecurity. 2011 tax forms federal gov/employer for more information. 2011 tax forms federal By April 30, July 31, October 31, and January 31. 2011 tax forms federal  File Form 941-SS with the IRS. 2011 tax forms federal If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2011 tax forms federal Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. 2011 tax forms federal Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. 2011 tax forms federal If $500 or less, carry it over to the next quarter. 2011 tax forms federal See section 11 for more information. 2011 tax forms federal Prev  Up  Next   Home   More Online Publications
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The 2011 Tax Forms Federal

2011 tax forms federal 1. 2011 tax forms federal   Definitions You Need To Know Table of Contents Other options. 2011 tax forms federal Exception. 2011 tax forms federal Certain terms used in this publication are defined below. 2011 tax forms federal The same term used in another publication may have a slightly different meaning. 2011 tax forms federal Annual additions. 2011 tax forms federal   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. 2011 tax forms federal Annual benefits. 2011 tax forms federal   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. 2011 tax forms federal Business. 2011 tax forms federal   A business is an activity in which a profit motive is present and economic activity is involved. 2011 tax forms federal Service as a newspaper carrier under age 18 or as a public official is not a business. 2011 tax forms federal Common-law employee. 2011 tax forms federal   A common-law employee is any individual who, under common law, would have the status of an employee. 2011 tax forms federal A leased employee can also be a common-law employee. 2011 tax forms federal   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. 2011 tax forms federal For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. 2011 tax forms federal   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. 2011 tax forms federal For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. 2011 tax forms federal S. 2011 tax forms federal citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. 2011 tax forms federal   However, an individual may be a common-law employee and a self-employed person as well. 2011 tax forms federal For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. 2011 tax forms federal In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. 2011 tax forms federal However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. 2011 tax forms federal Compensation. 2011 tax forms federal   Compensation for plan allocations is the pay a participant received from you for personal services for a year. 2011 tax forms federal You can generally define compensation as including all the following payments. 2011 tax forms federal Wages and salaries. 2011 tax forms federal Fees for professional services. 2011 tax forms federal Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. 2011 tax forms federal Commissions and tips. 2011 tax forms federal Fringe benefits. 2011 tax forms federal Bonuses. 2011 tax forms federal   For a self-employed individual, compensation means the earned income, discussed later, of that individual. 2011 tax forms federal   Compensation generally includes amounts deferred in the following employee benefit plans. 2011 tax forms federal These amounts are elective deferrals. 2011 tax forms federal Qualified cash or deferred arrangement (section 401(k) plan). 2011 tax forms federal Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. 2011 tax forms federal Section 457 nonqualified deferred compensation plan. 2011 tax forms federal Section 125 cafeteria plan. 2011 tax forms federal   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. 2011 tax forms federal The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. 2011 tax forms federal Other options. 2011 tax forms federal   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. 2011 tax forms federal The employee's wages as defined for income tax withholding purposes. 2011 tax forms federal The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. 2011 tax forms federal The employee's social security wages (including elective deferrals). 2011 tax forms federal   Compensation generally cannot include either of the following items. 2011 tax forms federal Nontaxable reimbursements or other expense allowances. 2011 tax forms federal Deferred compensation (other than elective deferrals). 2011 tax forms federal SIMPLE plans. 2011 tax forms federal   A special definition of compensation applies for SIMPLE plans. 2011 tax forms federal See chapter 3. 2011 tax forms federal Contribution. 2011 tax forms federal   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. 2011 tax forms federal Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. 2011 tax forms federal Deduction. 2011 tax forms federal   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. 2011 tax forms federal Limits apply to the amount deductible. 2011 tax forms federal Earned income. 2011 tax forms federal   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. 2011 tax forms federal   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. 2011 tax forms federal Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. 2011 tax forms federal It includes income from licensing the use of property other than goodwill. 2011 tax forms federal   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. 2011 tax forms federal   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. 2011 tax forms federal Employer. 2011 tax forms federal   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. 2011 tax forms federal A sole proprietor is treated as his or her own employer for retirement plan purposes. 2011 tax forms federal However, a partner is not an employer for retirement plan purposes. 2011 tax forms federal Instead, the partnership is treated as the employer of each partner. 2011 tax forms federal Highly compensated employee. 2011 tax forms federal   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. 2011 tax forms federal Leased employee. 2011 tax forms federal   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. 2011 tax forms federal Provides services to you under an agreement between you and a leasing organization. 2011 tax forms federal Has performed services for you (or for you and related persons) substantially full time for at least 1 year. 2011 tax forms federal Performs services under your primary direction or control. 2011 tax forms federal Exception. 2011 tax forms federal   A leased employee is not treated as your employee if all the following conditions are met. 2011 tax forms federal Leased employees are not more than 20% of your non-highly compensated work force. 2011 tax forms federal The employee is covered under the leasing organization's qualified pension plan. 2011 tax forms federal The leasing organization's plan is a money purchase pension plan that has all the following provisions. 2011 tax forms federal Immediate participation. 2011 tax forms federal (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. 2011 tax forms federal ) Full and immediate vesting. 2011 tax forms federal A nonintegrated employer contribution rate of at least 10% of compensation for each participant. 2011 tax forms federal However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. 2011 tax forms federal Net earnings from self-employment. 2011 tax forms federal   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. 2011 tax forms federal Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. 2011 tax forms federal   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. 2011 tax forms federal   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. 2011 tax forms federal You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. 2011 tax forms federal   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). 2011 tax forms federal It does not include income passed through to shareholders of S corporations. 2011 tax forms federal Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. 2011 tax forms federal Distributions of other income or loss to limited partners are not net earnings from self-employment. 2011 tax forms federal   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. 2011 tax forms federal Qualified plan. 2011 tax forms federal   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. 2011 tax forms federal You can deduct contributions made to the plan for your employees. 2011 tax forms federal Earnings on these contributions are generally tax free until distributed at retirement. 2011 tax forms federal Profit-sharing, money purchase, and defined benefit plans are qualified plans. 2011 tax forms federal A 401(k) plan is also a qualified plan. 2011 tax forms federal Participant. 2011 tax forms federal   A participant is an eligible employee who is covered by your retirement plan. 2011 tax forms federal See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. 2011 tax forms federal Partner. 2011 tax forms federal   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. 2011 tax forms federal For retirement plans, a partner is treated as an employee of the partnership. 2011 tax forms federal Self-employed individual. 2011 tax forms federal   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. 2011 tax forms federal Sole proprietors and partners are self-employed. 2011 tax forms federal Self-employment can include part-time work. 2011 tax forms federal   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. 2011 tax forms federal See Common-law employee and Net earnings from self-employment , earlier. 2011 tax forms federal   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. 2011 tax forms federal See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. 2011 tax forms federal Sole proprietor. 2011 tax forms federal   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. 2011 tax forms federal For retirement plans, a sole proprietor is treated as both an 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