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2012 Federal Tax Forms 1040 Instructions

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2012 Federal Tax Forms 1040 Instructions

2012 federal tax forms 1040 instructions 1. 2012 federal tax forms 1040 instructions   Definitions You Need To Know Table of Contents Other options. 2012 federal tax forms 1040 instructions Exception. 2012 federal tax forms 1040 instructions Certain terms used in this publication are defined below. 2012 federal tax forms 1040 instructions The same term used in another publication may have a slightly different meaning. 2012 federal tax forms 1040 instructions Annual additions. 2012 federal tax forms 1040 instructions   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. 2012 federal tax forms 1040 instructions Annual benefits. 2012 federal tax forms 1040 instructions   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. 2012 federal tax forms 1040 instructions Business. 2012 federal tax forms 1040 instructions   A business is an activity in which a profit motive is present and economic activity is involved. 2012 federal tax forms 1040 instructions Service as a newspaper carrier under age 18 or as a public official is not a business. 2012 federal tax forms 1040 instructions Common-law employee. 2012 federal tax forms 1040 instructions   A common-law employee is any individual who, under common law, would have the status of an employee. 2012 federal tax forms 1040 instructions A leased employee can also be a common-law employee. 2012 federal tax forms 1040 instructions   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. 2012 federal tax forms 1040 instructions For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. 2012 federal tax forms 1040 instructions   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. 2012 federal tax forms 1040 instructions For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions 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. 2012 federal tax forms 1040 instructions   However, an individual may be a common-law employee and a self-employed person as well. 2012 federal tax forms 1040 instructions 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. 2012 federal tax forms 1040 instructions 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. 2012 federal tax forms 1040 instructions 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. 2012 federal tax forms 1040 instructions Compensation. 2012 federal tax forms 1040 instructions   Compensation for plan allocations is the pay a participant received from you for personal services for a year. 2012 federal tax forms 1040 instructions You can generally define compensation as including all the following payments. 2012 federal tax forms 1040 instructions Wages and salaries. 2012 federal tax forms 1040 instructions Fees for professional services. 2012 federal tax forms 1040 instructions Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. 2012 federal tax forms 1040 instructions Commissions and tips. 2012 federal tax forms 1040 instructions Fringe benefits. 2012 federal tax forms 1040 instructions Bonuses. 2012 federal tax forms 1040 instructions   For a self-employed individual, compensation means the earned income, discussed later, of that individual. 2012 federal tax forms 1040 instructions   Compensation generally includes amounts deferred in the following employee benefit plans. 2012 federal tax forms 1040 instructions These amounts are elective deferrals. 2012 federal tax forms 1040 instructions Qualified cash or deferred arrangement (section 401(k) plan). 2012 federal tax forms 1040 instructions Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. 2012 federal tax forms 1040 instructions Section 457 nonqualified deferred compensation plan. 2012 federal tax forms 1040 instructions Section 125 cafeteria plan. 2012 federal tax forms 1040 instructions   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. 2012 federal tax forms 1040 instructions The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. 2012 federal tax forms 1040 instructions Other options. 2012 federal tax forms 1040 instructions   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. 2012 federal tax forms 1040 instructions The employee's wages as defined for income tax withholding purposes. 2012 federal tax forms 1040 instructions The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. 2012 federal tax forms 1040 instructions The employee's social security wages (including elective deferrals). 2012 federal tax forms 1040 instructions   Compensation generally cannot include either of the following items. 2012 federal tax forms 1040 instructions Nontaxable reimbursements or other expense allowances. 2012 federal tax forms 1040 instructions Deferred compensation (other than elective deferrals). 2012 federal tax forms 1040 instructions SIMPLE plans. 2012 federal tax forms 1040 instructions   A special definition of compensation applies for SIMPLE plans. 2012 federal tax forms 1040 instructions See chapter 3. 2012 federal tax forms 1040 instructions Contribution. 2012 federal tax forms 1040 instructions   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. 2012 federal tax forms 1040 instructions Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. 2012 federal tax forms 1040 instructions Deduction. 2012 federal tax forms 1040 instructions   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. 2012 federal tax forms 1040 instructions Limits apply to the amount deductible. 2012 federal tax forms 1040 instructions Earned income. 2012 federal tax forms 1040 instructions   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. 2012 federal tax forms 1040 instructions   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. 2012 federal tax forms 1040 instructions Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. 2012 federal tax forms 1040 instructions It includes income from licensing the use of property other than goodwill. 2012 federal tax forms 1040 instructions   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. 2012 federal tax forms 1040 instructions   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. 2012 federal tax forms 1040 instructions Employer. 2012 federal tax forms 1040 instructions   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. 2012 federal tax forms 1040 instructions A sole proprietor is treated as his or her own employer for retirement plan purposes. 2012 federal tax forms 1040 instructions However, a partner is not an employer for retirement plan purposes. 2012 federal tax forms 1040 instructions Instead, the partnership is treated as the employer of each partner. 2012 federal tax forms 1040 instructions Highly compensated employee. 2012 federal tax forms 1040 instructions   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. 2012 federal tax forms 1040 instructions Leased employee. 2012 federal tax forms 1040 instructions   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. 2012 federal tax forms 1040 instructions Provides services to you under an agreement between you and a leasing organization. 2012 federal tax forms 1040 instructions Has performed services for you (or for you and related persons) substantially full time for at least 1 year. 2012 federal tax forms 1040 instructions Performs services under your primary direction or control. 2012 federal tax forms 1040 instructions Exception. 2012 federal tax forms 1040 instructions   A leased employee is not treated as your employee if all the following conditions are met. 2012 federal tax forms 1040 instructions Leased employees are not more than 20% of your non-highly compensated work force. 2012 federal tax forms 1040 instructions The employee is covered under the leasing organization's qualified pension plan. 2012 federal tax forms 1040 instructions The leasing organization's plan is a money purchase pension plan that has all the following provisions. 2012 federal tax forms 1040 instructions Immediate participation. 2012 federal tax forms 1040 instructions (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. 2012 federal tax forms 1040 instructions ) Full and immediate vesting. 2012 federal tax forms 1040 instructions A nonintegrated employer contribution rate of at least 10% of compensation for each participant. 2012 federal tax forms 1040 instructions 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. 2012 federal tax forms 1040 instructions Net earnings from self-employment. 2012 federal tax forms 1040 instructions   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. 2012 federal tax forms 1040 instructions 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. 2012 federal tax forms 1040 instructions   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. 2012 federal tax forms 1040 instructions   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. 2012 federal tax forms 1040 instructions 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. 2012 federal tax forms 1040 instructions   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). 2012 federal tax forms 1040 instructions It does not include income passed through to shareholders of S corporations. 2012 federal tax forms 1040 instructions Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. 2012 federal tax forms 1040 instructions Distributions of other income or loss to limited partners are not net earnings from self-employment. 2012 federal tax forms 1040 instructions   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. 2012 federal tax forms 1040 instructions Qualified plan. 2012 federal tax forms 1040 instructions   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. 2012 federal tax forms 1040 instructions You can deduct contributions made to the plan for your employees. 2012 federal tax forms 1040 instructions Earnings on these contributions are generally tax free until distributed at retirement. 2012 federal tax forms 1040 instructions Profit-sharing, money purchase, and defined benefit plans are qualified plans. 2012 federal tax forms 1040 instructions A 401(k) plan is also a qualified plan. 2012 federal tax forms 1040 instructions Participant. 2012 federal tax forms 1040 instructions   A participant is an eligible employee who is covered by your retirement plan. 2012 federal tax forms 1040 instructions See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. 2012 federal tax forms 1040 instructions Partner. 2012 federal tax forms 1040 instructions   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. 2012 federal tax forms 1040 instructions For retirement plans, a partner is treated as an employee of the partnership. 2012 federal tax forms 1040 instructions Self-employed individual. 2012 federal tax forms 1040 instructions   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. 2012 federal tax forms 1040 instructions Sole proprietors and partners are self-employed. 2012 federal tax forms 1040 instructions Self-employment can include part-time work. 2012 federal tax forms 1040 instructions   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. 2012 federal tax forms 1040 instructions See Common-law employee and Net earnings from self-employment , earlier. 2012 federal tax forms 1040 instructions   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. 2012 federal tax forms 1040 instructions See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. 2012 federal tax forms 1040 instructions Sole proprietor. 2012 federal tax forms 1040 instructions   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. 2012 federal tax forms 1040 instructions For retirement plans, a sole proprietor is treated as both an employer and an employee. 2012 federal tax forms 1040 instructions Prev  Up  Next   Home   More Online Publications
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Tax Information for Private Foundations

Life Cycle of a Private Foundation
During its existence, a private foundation has numerous interactions with the IRS - from filing an application for recognition of tax-exempt status, to filing required annual information returns, to making changes in its mission and purpose.

Exemption Requirements - 501(c)(3) Organizations
A brief description of the requirements for exemption under IRC Section 501(c)(3).

Private Foundations
A brief explanation of the rules for classifying charitable organizations as private foundations, and the effect of private foundation classification.

Life Cycle of a Private Foundation - Required Filings
Annual filings required to be made by private foundations.

The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
Political Campaign Activity by section 501(c)(3) tax-exempt organizations

Unrelated Business Income Defined
A general description of the unrelated business income tax requirements for tax-exempt organizations.

Tax Information for Charitable Organizations
Tax information for charitable, religious, scientific, literary, and other organizations exempt under Internal Revenue Code ("IRC") section 501(c)(3)

Private Foundations Manual
Scroll down the table of contents for the Internal Revenue Manual to reach the Private Foundations Manual, procedures the IRS uses to administer the tax law rules that apply to private foundations.

Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.

Page Last Reviewed or Updated: 13-Mar-2014

The 2012 Federal Tax Forms 1040 Instructions

2012 federal tax forms 1040 instructions Index Symbols 401(k) Plan Elective Deferrals, Elective Deferrals (401(k) Plans) Safe harbor, Safe harbor 401(k) plan. 2012 federal tax forms 1040 instructions A Annual additions, Annual additions. 2012 federal tax forms 1040 instructions Annual benefits, Annual benefits. 2012 federal tax forms 1040 instructions Assistance (see Tax help) Automatic Enrollment, Automatic Enrollment B Business, definition, Business. 2012 federal tax forms 1040 instructions C Common-law employee, Common-law employee. 2012 federal tax forms 1040 instructions Compensation, Compensation. 2012 federal tax forms 1040 instructions Contribution Defined, Contribution. 2012 federal tax forms 1040 instructions Limits Qualified plans, Limits on Contributions and Benefits SEP-IRAs, Contribution Limits SIMPLE IRA plan, Contribution Limits D Deduction Defined, SIMPLE plans. 2012 federal tax forms 1040 instructions , Deduction. 2012 federal tax forms 1040 instructions Deduction worksheet for self-employed, Figuring your deduction. 2012 federal tax forms 1040 instructions Defined benefit plan Deduction limits, Defined benefit plans. 2012 federal tax forms 1040 instructions Limits on contributions, Defined benefit plan. 2012 federal tax forms 1040 instructions Defined contribution plan Automatic Enrollment, Automatic Enrollment Deduction limits, Defined contribution plans. 2012 federal tax forms 1040 instructions Eligible automatic contribution arrangement, Eligible automatic contribution arrangement. 2012 federal tax forms 1040 instructions Forfeitures, Forfeiture. 2012 federal tax forms 1040 instructions Limits on contributions, Defined contribution plan. 2012 federal tax forms 1040 instructions Money purchase pension plan, Money purchase pension plan. 2012 federal tax forms 1040 instructions Profit-sharing plan, Profit-sharing plan. 2012 federal tax forms 1040 instructions Qualified automatic contribution arrangement, Qualified automatic contribution arrangement. 2012 federal tax forms 1040 instructions Definitions you need to know, Definitions You Need To Know Disqualified person, Prohibited Transactions Distributions (withdrawals), Distributions (Withdrawals) E EACA, Eligible automatic contribution arrangement. 2012 federal tax forms 1040 instructions Earned income, Earned income. 2012 federal tax forms 1040 instructions Eligible automatic contribution arrangement, Eligible automatic contribution arrangement. 2012 federal tax forms 1040 instructions Employees Eligible, Eligible employee. 2012 federal tax forms 1040 instructions Excludable, Excludable employees. 2012 federal tax forms 1040 instructions Highly compensated, Highly compensated employee. 2012 federal tax forms 1040 instructions Leased, Leased employee. 2012 federal tax forms 1040 instructions Employer Defined, Employer. 2012 federal tax forms 1040 instructions Excess Deferrals, Treatment of Excess Deferrals Excise tax, Excise Tax on Reversion of Plan Assets Nondeductible (excess) contributions, Excise Tax for Nondeductible (Excess) Contributions Reduced benefit accrual, Notification of Significant Benefit Accrual Reduction SEP excess contributions, Excise tax. 2012 federal tax forms 1040 instructions Excludable employees, Excludable employees. 2012 federal tax forms 1040 instructions F Form 1040, Where To Deduct Contributions, Reporting the tax. 2012 federal tax forms 1040 instructions 1099-R, Reporting corrective distributions on Form 1099-R. 2012 federal tax forms 1040 instructions 5304–SIMPLE, How To Set Up a SIMPLE IRA Plan 5305–S, Setting up a SIMPLE IRA. 2012 federal tax forms 1040 instructions 5305–SA, Setting up a SIMPLE IRA. 2012 federal tax forms 1040 instructions 5305–SEP, Formal written agreement. 2012 federal tax forms 1040 instructions 5305–SIMPLE, How To Set Up a SIMPLE IRA Plan 5310, Form 5310. 2012 federal tax forms 1040 instructions 5329, Reporting the tax. 2012 federal tax forms 1040 instructions 5330, Reporting the tax. 2012 federal tax forms 1040 instructions , Tax on excess contributions of highly compensated employees. 2012 federal tax forms 1040 instructions , Excise Tax on Reversion of Plan Assets, Payment of the 15% tax. 2012 federal tax forms 1040 instructions 5500, Form 5500. 2012 federal tax forms 1040 instructions , Electronic filing of Forms 5500 and 5500-SF. 2012 federal tax forms 1040 instructions 5500-EZ, Form 5500-EZ. 2012 federal tax forms 1040 instructions Form W-2, Reporting on Form W-2. 2012 federal tax forms 1040 instructions Schedule K (Form 1065), Where To Deduct Contributions Free tax services, Free help with your return. 2012 federal tax forms 1040 instructions H Highly compensated employee, Highly compensated employee. 2012 federal tax forms 1040 instructions K Keogh plans (see Qualified plans) L Leased employee, Leased employee. 2012 federal tax forms 1040 instructions N Net earnings from self-employment, Net earnings from self-employment. 2012 federal tax forms 1040 instructions Notification requirements, Notification Requirement P Participant, definition, Participant. 2012 federal tax forms 1040 instructions Participation, Participation. 2012 federal tax forms 1040 instructions Partner, definition, Partner. 2012 federal tax forms 1040 instructions Publications (see Tax help) Q QACA, Qualified automatic contribution arrangement. 2012 federal tax forms 1040 instructions Qualified automatic contribution arrangement, Qualified automatic contribution arrangement. 2012 federal tax forms 1040 instructions Qualified Plan, definition, Qualified plan. 2012 federal tax forms 1040 instructions Qualified plans, Limits on Contributions and Benefits Assignment of benefits, Benefits must not be assigned or alienated. 2012 federal tax forms 1040 instructions Benefits starting date, Benefit payment must begin when required. 2012 federal tax forms 1040 instructions Contributions, Contributions, Employer Contributions, Limits on Contributions and Benefits, When Contributions Are Considered Made, Where To Deduct Contributions Deduction limits, Deduction Limits, Defined contribution plans. 2012 federal tax forms 1040 instructions , Defined benefit plans. 2012 federal tax forms 1040 instructions , Deduction Limit for Self-Employed Individuals, Carryover of Excess Contributions, Excise Tax for Nondeductible (Excess) Contributions Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Deductions, Employer Deduction Deferrals, Treatment of contributions. 2012 federal tax forms 1040 instructions , Reporting on Form W-2. 2012 federal tax forms 1040 instructions Defined benefit plan, Defined Benefit Plan Defined contribution plan, Defined Contribution Plan Distributions, Distributions Minimum, Required Distributions Required beginning date, Required beginning date. 2012 federal tax forms 1040 instructions Rollover, Rollover. 2012 federal tax forms 1040 instructions Tax on excess benefits, Tax on Excess Benefits Tax on premature, Tax on Early Distributions Tax treatment, Tax Treatment of Distributions Elective Deferrals, Elective Deferrals (401(k) Plans) Limits, Limit on Elective Deferrals Employee nondeductible contributions, Employee Contributions Excess Deferrals, Treatment of Excess Deferrals Investing plan assets, Investing Plan Assets Kinds of plans, Kinds of Plans Leased employees, Leased employee. 2012 federal tax forms 1040 instructions Minimum requirements Coverage, Minimum coverage requirement must be met. 2012 federal tax forms 1040 instructions Funding, Minimum Funding Requirement Vesting, Minimum vesting standard must be met. 2012 federal tax forms 1040 instructions Prohibited transactions, Prohibited Transactions Qualification rules, Qualification Rules Rate Table for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Reporting requirements, Reporting Requirements Setting up, Setting Up a Qualified Plan Qualified Plans Survivor benefits, Survivor benefits. 2012 federal tax forms 1040 instructions Qualified Roth Contribution Program, Qualified Roth Contribution Program R Rate Table for Self-Employed, Rate table for self-employed. 2012 federal tax forms 1040 instructions Rate Worksheet for Self-Employed, Rate worksheet for self-employed. 2012 federal tax forms 1040 instructions Required distributions, Required Distributions Rollovers, Rollover. 2012 federal tax forms 1040 instructions S Safe harbor 401(k) plan, Safe harbor 401(k) plan. 2012 federal tax forms 1040 instructions Salary reduction arrangement, Deferral percentage. 2012 federal tax forms 1040 instructions , Limit on Elective Deferrals Salary Reduction Simplified Employee Pension(SARSEP), Salary Reduction Simplified Employee Pensions (SARSEPs) SARSEP ADP test, SARSEP ADP test. 2012 federal tax forms 1040 instructions Section 402(f) notice, Section 402(f) Notice. 2012 federal tax forms 1040 instructions Self-employed individual, Self-employed individual. 2012 federal tax forms 1040 instructions SEP plans Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Rate Table for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Reporting and Disclosure, Reporting and Disclosure Requirements SEP-IRAs Contributions, Contributions for yourself. 2012 federal tax forms 1040 instructions Deductible contributions, Deducting Contributions, Excise tax. 2012 federal tax forms 1040 instructions Carryover of excess contributions, Carryover of Excess SEP Contributions Deduction limits, Deduction Limit for Contributions for Participants Limits for self-employed, Deduction Limit for Self-Employed Individuals When to deduct, When To Deduct Contributions Where to deduct, Where To Deduct Contributions Distributions (withdrawals), Distributions (Withdrawals) Eligible employee, Eligible employee. 2012 federal tax forms 1040 instructions Excludable employees, Excludable employees. 2012 federal tax forms 1040 instructions SIMPLE IRA plan Compensation, Compensation. 2012 federal tax forms 1040 instructions Contributions, Contribution Limits Deductions, Nonelective contributions. 2012 federal tax forms 1040 instructions Distributions(withdrawals), Distributions (Withdrawals) Employee election period, Election period. 2012 federal tax forms 1040 instructions Employer matching contributions, Employer matching contributions. 2012 federal tax forms 1040 instructions Excludable employees, Excludable employees. 2012 federal tax forms 1040 instructions Notification requirements, Notification Requirement When to deduct contributions, When To Deduct Contributions SIMPLE plans, Who Can Set Up a SIMPLE IRA Plan?, Reporting on Form W-2. 2012 federal tax forms 1040 instructions SIMPLE 401(k), SIMPLE 401(k) Plan SIMPLE IRA plan, SIMPLE IRA Plan Simplified employee pension (SEP), Salary Reduction Simplified Employee Pensions (SARSEPs) Salary reduction arrangement Compensation of self-employed individuals, Compensation of self-employed individuals. 2012 federal tax forms 1040 instructions Employee compensation, Employee compensation. 2012 federal tax forms 1040 instructions Who can have a SARSEP, Who can have a SARSEP? SEP-IRA contributions, How Much Can I Contribute? Setting up a SEP, Setting Up a SEP Sixty-day employee election period, Election period. 2012 federal tax forms 1040 instructions Sole proprietor, definition, Sole proprietor. 2012 federal tax forms 1040 instructions T Tax help, How To Get Tax Help U User fee, User fee. 2012 federal tax forms 1040 instructions W Worksheets Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Prev  Up     Home   More Online Publications