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Free Turbotax 2010 Deluxe

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Free Turbotax 2010 Deluxe

Free turbotax 2010 deluxe Publication 556 - Additional Material Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Archive

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SOI Publications Archive

Here you'll find PDFs of SOI's historical publications. Beginning in 1916, Congress mandated the annual publication of statistics related to “the operation of the internal revenue laws.”

In 2009, SOI began digitizing nearly 500 print publications (and more than 50,000 pages) from its library. As a result of this effort, a wealth of historical tax data is now easily accessible in electronic format. The archive includes publications from 1916 through 1999. Publications for 2000 to present are available from the Tax Stats landing page here.

The oldest report available here was published in 1863. The Report of the Commissioner of Internal Revenue for 1863 contains information on the collection of revenue by source and district of collection. From 1863 to today, the Annual Report of the Commissioner of Internal Revenue, later called the IRS Data Book, presents an annual overview of IRS operations.

Early SOI publications, from 1916 to 1933, compiled all available tax information into one publication, the annual Statistics of Income Report. Beginning in 1934, SOI reported tax information for individuals and businesses separately, published as Parts 1 and 2 of the Statistics of Income Report, respectively. Beginning in the 1950s, these reports were replaced with annual and special reports, usually focused on single taxpayer groups.

In 1981, SOI introduced the SOI Bulletin, replacing many of its earlier reports with a quarterly publication that contains summary articles and tables on a wide range of tax topics.

All of the archive files are Adobe Acrobat PDFs. A free Adobe Acrobat reader is available for download, if needed. Please note: any reports or years of publications that are listed but not links are in the process of being digitized and will be uploaded as soon as they become available. Don't hesitate to contact us for any requests.

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1916–1933 Statistics of Income Reports

From 1916 to 1933, the Statistics of Income Report provided information on income taxes paid by individuals, corporations, partnerships, estates and trusts, as well as information on gift and estate taxes.

 

1934–1999 Tax Information from Individuals

This section contains archived reports on:

  • Individual income tax returns
  • Sales of capital assets
  • Estate and gift taxes
  • Personal wealth
  • Income tax returns of trusts or estates
  • Data by small area 
1929–1999 Tax Information from Businesses

Here you'll find archived reports on:

  • Corporations
  • Partnerships
  • Sole proprietorships
  • Farmers' cooperatives 
  • Foreign corporations
1863–1999 IRS Data Books

The IRS Data Book provides annual data on collecting revenue, issuing refunds, enforcing tax law, assisting taxpayers, and the IRS budget and workforce.

 

1946–1999 Tax-Exempt Organization Reports

Here you'll find archived reports on the activities and finances of charities and private foundations.

 

Special Papers

Some archived publications were originally created in response to special requests, may have been produced for only 1 or 2 years, or present historical summaries of SOI's operations—you'll find these articles here.


 

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Page Last Reviewed or Updated: 22-Jan-2013

The Free Turbotax 2010 Deluxe

Free turbotax 2010 deluxe 3. Free turbotax 2010 deluxe   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. Free turbotax 2010 deluxe Traditional IRA mistakenly moved to SIMPLE IRA. Free turbotax 2010 deluxe When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). Free turbotax 2010 deluxe It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. Free turbotax 2010 deluxe Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). Free turbotax 2010 deluxe This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. Free turbotax 2010 deluxe See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. Free turbotax 2010 deluxe If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. Free turbotax 2010 deluxe See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. Free turbotax 2010 deluxe What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. Free turbotax 2010 deluxe See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. Free turbotax 2010 deluxe A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. Free turbotax 2010 deluxe These contributions are called salary reduction contributions. Free turbotax 2010 deluxe All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. Free turbotax 2010 deluxe The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. Free turbotax 2010 deluxe Contributions are made on behalf of eligible employees. Free turbotax 2010 deluxe (See Eligible Employees below. Free turbotax 2010 deluxe ) Contributions are also subject to various limits. Free turbotax 2010 deluxe (See How Much Can Be Contributed on Your Behalf , later. Free turbotax 2010 deluxe ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. Free turbotax 2010 deluxe See How Are Contributions Made , later. Free turbotax 2010 deluxe You may be able to claim a credit for contributions to your SIMPLE plan. Free turbotax 2010 deluxe For more information, see chapter 4. Free turbotax 2010 deluxe Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. Free turbotax 2010 deluxe Self-employed individual. Free turbotax 2010 deluxe   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. Free turbotax 2010 deluxe Excludable employees. Free turbotax 2010 deluxe   Your employer can exclude the following employees from participating in the SIMPLE plan. Free turbotax 2010 deluxe Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). Free turbotax 2010 deluxe Employees who are nonresident aliens and received no earned income from sources within the United States. Free turbotax 2010 deluxe Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. Free turbotax 2010 deluxe Compensation. Free turbotax 2010 deluxe   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. Free turbotax 2010 deluxe Wages, tips, and other pay from your employer that is subject to income tax withholding. Free turbotax 2010 deluxe Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. Free turbotax 2010 deluxe Self-employed individual compensation. Free turbotax 2010 deluxe   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. Free turbotax 2010 deluxe   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. Free turbotax 2010 deluxe How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. Free turbotax 2010 deluxe They are made on your behalf by your employer. Free turbotax 2010 deluxe Your employer must also make either matching contributions or nonelective contributions. Free turbotax 2010 deluxe Salary reduction contributions. Free turbotax 2010 deluxe   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). Free turbotax 2010 deluxe You can choose to cancel the election at any time during the year. Free turbotax 2010 deluxe   Salary reduction contributions are also referred to as “elective deferrals. Free turbotax 2010 deluxe ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. Free turbotax 2010 deluxe Matching contributions. Free turbotax 2010 deluxe   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. Free turbotax 2010 deluxe See How Much Can Be Contributed on Your Behalf below. Free turbotax 2010 deluxe These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. Free turbotax 2010 deluxe These contributions are referred to as matching contributions. Free turbotax 2010 deluxe   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. Free turbotax 2010 deluxe Nonelective contributions. Free turbotax 2010 deluxe   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. Free turbotax 2010 deluxe These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. Free turbotax 2010 deluxe   One of the requirements your employer must satisfy is notifying the employees that the election was made. Free turbotax 2010 deluxe For other requirements that your employer must satisfy, see chapter 3 of Publication 560. Free turbotax 2010 deluxe How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. Free turbotax 2010 deluxe Salary reduction contributions limit. Free turbotax 2010 deluxe   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. Free turbotax 2010 deluxe The limitation remains at $12,000 for 2014. Free turbotax 2010 deluxe If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. Free turbotax 2010 deluxe You, not your employer, are responsible for monitoring compliance with these limits. Free turbotax 2010 deluxe Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. Free turbotax 2010 deluxe The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. Free turbotax 2010 deluxe $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. Free turbotax 2010 deluxe The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. Free turbotax 2010 deluxe The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. Free turbotax 2010 deluxe Matching employer contributions limit. Free turbotax 2010 deluxe   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. Free turbotax 2010 deluxe These matching contributions cannot be more than 3% of your compensation for the calendar year. Free turbotax 2010 deluxe See Matching contributions less than 3% below. Free turbotax 2010 deluxe Example 1. Free turbotax 2010 deluxe In 2013, Joshua was a participant in his employer's SIMPLE plan. Free turbotax 2010 deluxe His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). Free turbotax 2010 deluxe Instead of taking it all in cash, Joshua elected to have 12. Free turbotax 2010 deluxe 5% of his weekly pay ($100) contributed to his SIMPLE IRA. Free turbotax 2010 deluxe For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. Free turbotax 2010 deluxe Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. Free turbotax 2010 deluxe Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). Free turbotax 2010 deluxe Example 2. Free turbotax 2010 deluxe Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. Free turbotax 2010 deluxe 94% of his weekly pay contributed to his SIMPLE IRA. Free turbotax 2010 deluxe In this example, Joshua's salary reduction contributions for the year (2. Free turbotax 2010 deluxe 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). Free turbotax 2010 deluxe Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. Free turbotax 2010 deluxe In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. Free turbotax 2010 deluxe Matching contributions less than 3%. Free turbotax 2010 deluxe   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. Free turbotax 2010 deluxe   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. Free turbotax 2010 deluxe If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. Free turbotax 2010 deluxe Nonelective employer contributions limit. Free turbotax 2010 deluxe   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. Free turbotax 2010 deluxe For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. Free turbotax 2010 deluxe   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. Free turbotax 2010 deluxe Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. Free turbotax 2010 deluxe This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. Free turbotax 2010 deluxe Example 3. Free turbotax 2010 deluxe Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. Free turbotax 2010 deluxe Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. Free turbotax 2010 deluxe In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). Free turbotax 2010 deluxe Traditional IRA mistakenly moved to SIMPLE IRA. Free turbotax 2010 deluxe   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. Free turbotax 2010 deluxe For more information, see Recharacterizations in chapter 1. Free turbotax 2010 deluxe Recharacterizing employer contributions. Free turbotax 2010 deluxe   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. Free turbotax 2010 deluxe SEPs are discussed in chapter 2 of Publication 560. Free turbotax 2010 deluxe SIMPLE plans are discussed in this chapter. Free turbotax 2010 deluxe Converting from a SIMPLE IRA. Free turbotax 2010 deluxe   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . Free turbotax 2010 deluxe    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. Free turbotax 2010 deluxe When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. Free turbotax 2010 deluxe These rules are discussed in chapter 1. Free turbotax 2010 deluxe Your employer cannot restrict you from taking distributions from a SIMPLE IRA. Free turbotax 2010 deluxe Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. Free turbotax 2010 deluxe If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. Free turbotax 2010 deluxe See Additional Tax on Early Distributions, later. Free turbotax 2010 deluxe Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. Free turbotax 2010 deluxe Two-year rule. Free turbotax 2010 deluxe   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. Free turbotax 2010 deluxe The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. Free turbotax 2010 deluxe   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). Free turbotax 2010 deluxe Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. Free turbotax 2010 deluxe If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. Free turbotax 2010 deluxe If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. Free turbotax 2010 deluxe Prev  Up  Next   Home   More Online Publications