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2010 Federal Tax Forms

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2010 Federal Tax Forms

2010 federal tax forms 3. 2010 federal tax forms   Limit on Annual Additions Table of Contents Ministers and church employees. 2010 federal tax forms Includible Compensation for Your Most Recent Year of ServiceMost Recent Year of Service Includible Compensation The first component of MAC is the limit on annual additions. 2010 federal tax forms This is a limit on the total contributions (elective deferrals, nonelective contributions, and after-tax contributions) that can be made to your 403(b) account. 2010 federal tax forms The limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or 100% of your includible compensation for your most recent year of service. 2010 federal tax forms More than one 403(b) account. 2010 federal tax forms If you contributed to more than one 403(b) account, you must combine the contributions made to all 403(b) accounts on your behalf by your employer. 2010 federal tax forms Ministers and church employees. 2010 federal tax forms   If you are a minister or a church employee, you may be able to increase your limit on annual additions or use different rules when figuring your limit on annual additions. 2010 federal tax forms For more information, see chapter 5. 2010 federal tax forms Participation in a qualified plan. 2010 federal tax forms If you participated in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pensions of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. 2010 federal tax forms You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions. 2010 federal tax forms Includible Compensation for Your Most Recent Year of Service Definition. 2010 federal tax forms   Generally, includible compensation for your most recent year of service is the amount of taxable wages and benefits you received from the employer that maintained a 403(b) account for your benefit during your most recent year of service. 2010 federal tax forms When figuring your includible compensation for your most recent year of service, keep in mind that your most recent year of service may not be the same as your employer's most recent annual work period. 2010 federal tax forms This can happen if your tax year is not the same as your employer's annual work period. 2010 federal tax forms When figuring includible compensation for your most recent year of service, do not mix compensation or service of one employer with compensation or service of another employer. 2010 federal tax forms Most Recent Year of Service Your most recent year of service is your last full year of service, ending on the last day of your tax year that you worked for the employer that maintained a 403(b) account on your behalf. 2010 federal tax forms Tax year different from employer's annual work period. 2010 federal tax forms   If your tax year is not the same as your employer's annual work period, your most recent year of service is made up of parts of at least two of your employer's annual work periods. 2010 federal tax forms Example. 2010 federal tax forms A professor who reports her income on a calendar-year basis is employed on a full-time basis by a university that operates on an academic year (October through May). 2010 federal tax forms To figure her includible compensation for 2013, the professor's most recent year of service is her service from January through May 2013 and from October through December 2013. 2010 federal tax forms Figuring Your Most Recent Year of Service To figure your most recent year of service, begin by determining what is a full year of service for your position. 2010 federal tax forms A full year of service is equal to full-time employment for your employer's annual work period. 2010 federal tax forms After identifying a full year of service, begin counting the service you have provided for your employer starting with the service provided in the current year. 2010 federal tax forms Part-time or employed only part of the year. 2010 federal tax forms   If you are a part-time or a full-time employee who is employed for only part of the year, your most recent year of service is your service this year and your service for as many previous years as is necessary to total 1 full year of service. 2010 federal tax forms To determine your most recent year of service, add the following periods of service: Your service during the year for which you are figuring the limit on annual additions, and Your service during your preceding tax years until the total service equals 1 year of service or you have figured all of your service with the employer. 2010 federal tax forms Example. 2010 federal tax forms You were employed on a full-time basis from July through December 2011 (1/2 year of service), July through December 2012 (1/2 year of service), and October through December 2013 (1/4 year of service). 2010 federal tax forms Your most recent year of service for computing your limit on annual additions for 2013 is the total of your service during 2013 (1/4 year of service), your service during 2012 (1/2 year of service), and your service during the months October through December 2011 (1/4 year of service). 2010 federal tax forms Not yet employed for 1 year. 2010 federal tax forms   If, at the close of the year, you have not yet worked for your employer for 1 year (including time you worked for the same employer in all earlier years), use the period of time you have worked for the employer as your most recent year of service. 2010 federal tax forms Includible Compensation After identifying your most recent year of service, the next step is to identify the includible compensation associated with that full year of service. 2010 federal tax forms Includible compensation is not the same as income included on your tax return. 2010 federal tax forms Compensation is a combination of income and benefits received in exchange for services provided to your employer. 2010 federal tax forms Generally, includible compensation is the amount of income and benefits: Received from the employer who maintains your 403(b) account, and Must be included in your income. 2010 federal tax forms Includible compensation includes the following amounts. 2010 federal tax forms Elective deferrals (employer's contributions made on your behalf under a salary reduction agreement). 2010 federal tax forms Amounts contributed or deferred by your employer under a section 125 cafeteria plan. 2010 federal tax forms Amounts contributed or deferred, at the election of the employee, under an eligible section 457 nonqualified deferred compensation plan (state or local government or tax-exempt organization plan). 2010 federal tax forms  Note. 2010 federal tax forms For information about treating elective deferrals under section 457 plans as Roth contributions, see Publication 575. 2010 federal tax forms Wages, salaries, and fees for personal services earned with the employer maintaining your 403(b) account. 2010 federal tax forms Income otherwise excluded under the foreign earned income exclusion. 2010 federal tax forms Pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan. 2010 federal tax forms Includible compensation does not include the following items. 2010 federal tax forms Your employer's contributions to your 403(b) account. 2010 federal tax forms Compensation earned while your employer was not an eligible employer. 2010 federal tax forms Your employer's contributions to a qualified plan that: Are on your behalf, and Are excludable from income. 2010 federal tax forms The cost of incidental life insurance. 2010 federal tax forms See Cost of Incidental Life Insurance, later. 2010 federal tax forms If you are a church employee or a foreign missionary, figure includible compensation using the rules explained in chapter 5. 2010 federal tax forms Contributions after retirement. 2010 federal tax forms   Nonelective contributions may be made for an employee for up to 5 years after retirement. 2010 federal tax forms These contributions would be based on includible compensation for the last year of service before retirement. 2010 federal tax forms Cost of Incidental Life Insurance Includible compensation does not include the cost of incidental life insurance. 2010 federal tax forms If all of your 403(b) accounts invest only in mutual funds, then you have no incidental life insurance. 2010 federal tax forms If you have an annuity contract, a portion of the cost of that contract may be for incidental life insurance. 2010 federal tax forms If so, the cost of the insurance is taxable to you in the year contributed and is considered part of your basis when distributed. 2010 federal tax forms Your employer will include the cost of your insurance as taxable wages in box 1 of Form W-2. 2010 federal tax forms Not all annuity contracts include life insurance. 2010 federal tax forms Contact your plan administrator to determine if your contract includes incidental life insurance. 2010 federal tax forms If it does, you will need to figure the cost of life insurance each year the policy is in effect. 2010 federal tax forms Figuring the cost of incidental life insurance. 2010 federal tax forms If you have determined that part of the cost of your annuity contract is for an incidental life insurance premium, you will need to determine the amount of the premium and subtract it from your includible compensation. 2010 federal tax forms To determine the amount of the life insurance premiums, you will need to know the following information. 2010 federal tax forms The value of your life insurance contract, which is the amount payable upon your death. 2010 federal tax forms The cash value of your life insurance contract at the end of the tax year. 2010 federal tax forms Your age on your birthday nearest the beginning of the policy year. 2010 federal tax forms Your current life insurance protection under an ordinary retirement income life insurance policy, which is the amount payable upon your death minus the cash value of the contract at the end of the year. 2010 federal tax forms You can use Worksheet A, in chapter 9, to determine the cost of your incidental life insurance. 2010 federal tax forms Example. 2010 federal tax forms Your new contract provides that your beneficiary will receive $10,000 if you should die before retirement. 2010 federal tax forms Your cash value in the contract at the end of the first year is zero. 2010 federal tax forms Your current life insurance protection for the first year is $10,000 ($10,000 − 0). 2010 federal tax forms The cash value in the contract at the end of year two is $1,000, and the current life insurance protection for the second year is $9,000 ($10,000 – $1,000). 2010 federal tax forms The 1-year cost of the protection can be calculated by using Figure 3-1, Table of One-Year Term Premiums for $1,000 Life Insurance Protection . 2010 federal tax forms The premium rate is determined based on your age on your birthday nearest the beginning of the policy year. 2010 federal tax forms Figure 3-1. 2010 federal tax forms Table of One-Year Term Premiums for $1,000 Life Insurance Protection Age Cost   Age Cost   Age Cost 0 $0. 2010 federal tax forms 70   35 $0. 2010 federal tax forms 99   70 $20. 2010 federal tax forms 62 1 0. 2010 federal tax forms 41   36 1. 2010 federal tax forms 01   71 22. 2010 federal tax forms 72 2 0. 2010 federal tax forms 27   37 1. 2010 federal tax forms 04   72 25. 2010 federal tax forms 07 3 0. 2010 federal tax forms 19   38 1. 2010 federal tax forms 06   73 27. 2010 federal tax forms 57 4 0. 2010 federal tax forms 13   39 1. 2010 federal tax forms 07   74 30. 2010 federal tax forms 18 5 0. 2010 federal tax forms 13   40 1. 2010 federal tax forms 10   75 33. 2010 federal tax forms 05 6 0. 2010 federal tax forms 14   41 1. 2010 federal tax forms 13   76 36. 2010 federal tax forms 33 7 0. 2010 federal tax forms 15   42 1. 2010 federal tax forms 20   77 40. 2010 federal tax forms 17 8 0. 2010 federal tax forms 16   43 1. 2010 federal tax forms 29   78 44. 2010 federal tax forms 33 9 0. 2010 federal tax forms 16   44 1. 2010 federal tax forms 40   79 49. 2010 federal tax forms 23 10 0. 2010 federal tax forms 16   45 1. 2010 federal tax forms 53   80 54. 2010 federal tax forms 56 11 0. 2010 federal tax forms 19   46 1. 2010 federal tax forms 67   81 60. 2010 federal tax forms 51 12 0. 2010 federal tax forms 24   47 1. 2010 federal tax forms 83   82 66. 2010 federal tax forms 74 13 0. 2010 federal tax forms 28   48 1. 2010 federal tax forms 98   83 73. 2010 federal tax forms 07 14 0. 2010 federal tax forms 33   49 2. 2010 federal tax forms 13   84 80. 2010 federal tax forms 35 15 0. 2010 federal tax forms 38   50 2. 2010 federal tax forms 30   85 88. 2010 federal tax forms 76 16 0. 2010 federal tax forms 52   51 2. 2010 federal tax forms 52   86 99. 2010 federal tax forms 16 17 0. 2010 federal tax forms 57   52 2. 2010 federal tax forms 81   87 110. 2010 federal tax forms 40 18 0. 2010 federal tax forms 59   53 3. 2010 federal tax forms 20   88 121. 2010 federal tax forms 85 19 0. 2010 federal tax forms 61   54 3. 2010 federal tax forms 65   89 133. 2010 federal tax forms 40 20 0. 2010 federal tax forms 62   55 4. 2010 federal tax forms 15   90 144. 2010 federal tax forms 30 21 0. 2010 federal tax forms 62   56 4. 2010 federal tax forms 68   91 155. 2010 federal tax forms 80 22 0. 2010 federal tax forms 64   57 5. 2010 federal tax forms 20   92 168. 2010 federal tax forms 75 23 0. 2010 federal tax forms 66   58 5. 2010 federal tax forms 66   93 186. 2010 federal tax forms 44 24 0. 2010 federal tax forms 68   59 6. 2010 federal tax forms 06   94 206. 2010 federal tax forms 70 25 0. 2010 federal tax forms 71   60 6. 2010 federal tax forms 51   95 228. 2010 federal tax forms 35 26 0. 2010 federal tax forms 73   61 7. 2010 federal tax forms 11   96 250. 2010 federal tax forms 01 27 0. 2010 federal tax forms 76   62 7. 2010 federal tax forms 96   97 265. 2010 federal tax forms 09 28 0. 2010 federal tax forms 80   63 9. 2010 federal tax forms 08   98 270. 2010 federal tax forms 11 29 0. 2010 federal tax forms 83   64 10. 2010 federal tax forms 41   99 281. 2010 federal tax forms 05 30 0. 2010 federal tax forms 87   65 11. 2010 federal tax forms 90       31 0. 2010 federal tax forms 90   66 13. 2010 federal tax forms 51       32 0. 2010 federal tax forms 93   67 15. 2010 federal tax forms 20       33 0. 2010 federal tax forms 96   68 16. 2010 federal tax forms 92       34 0. 2010 federal tax forms 98   69 18. 2010 federal tax forms 70                       If the current published premium rates per $1,000 of insurance protection charged by an insurer for individual 1-year term life insurance premiums available to all standard risks are lower than those in the preceding table, you can use the lower rates for figuring the cost of insurance in connection with individual policies issued by the same insurer. 2010 federal tax forms Example 1. 2010 federal tax forms Lynne Green, age 44, and her employer enter into a 403(b) plan that will provide her with a $500 a month annuity upon retirement at age 65. 2010 federal tax forms The agreement also provides that if she should die before retirement, her beneficiary will receive the greater of $20,000 or the cash surrender value in the life insurance contract. 2010 federal tax forms Using the facts presented we can determine the cost of Lynne's life insurance protection as shown in Table 3-1. 2010 federal tax forms Lynne's employer has included $28 for the cost of the life insurance protection in her current year's income. 2010 federal tax forms When figuring her includible compensation for this year, Lynne will subtract $28. 2010 federal tax forms Table 3-1. 2010 federal tax forms Worksheet A. 2010 federal tax forms Cost of Incidental Life Insurance Note. 2010 federal tax forms Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. 2010 federal tax forms This amount will be used to figure includible compensation for your most recent year of service. 2010 federal tax forms 1. 2010 federal tax forms Enter the value of the contract (amount payable upon your death) 1. 2010 federal tax forms $20,000. 2010 federal tax forms 00 2. 2010 federal tax forms Enter the cash value in the contract at the end of the year 2. 2010 federal tax forms 0. 2010 federal tax forms 00 3. 2010 federal tax forms Subtract line 2 from line 1. 2010 federal tax forms This is the value of your current life insurance protection 3. 2010 federal tax forms $20,000. 2010 federal tax forms 00 4. 2010 federal tax forms Enter your age on your birthday nearest the beginning of the policy year 4. 2010 federal tax forms 44 5. 2010 federal tax forms Enter the 1-year term premium for $1,000 of life insurance based on your age. 2010 federal tax forms (From Figure 3-1) 5. 2010 federal tax forms $1. 2010 federal tax forms 40 6. 2010 federal tax forms Divide line 3 by $1,000 6. 2010 federal tax forms 20 7. 2010 federal tax forms Multiply line 6 by line 5. 2010 federal tax forms This is the cost of your incidental life insurance 7. 2010 federal tax forms $28. 2010 federal tax forms 00 Example 2. 2010 federal tax forms Lynne's cash value in the contract at the end of the second year is $1,000. 2010 federal tax forms In year two, the cost of Lynne's life insurance is calculated as shown in Table 3-2. 2010 federal tax forms In year two, Lynne's employer will include $29. 2010 federal tax forms 07 in her current year's income. 2010 federal tax forms Lynne will subtract this amount when figuring her includible compensation. 2010 federal tax forms Table 3-2. 2010 federal tax forms Worksheet A. 2010 federal tax forms Cost of Incidental Life Insurance Note. 2010 federal tax forms Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. 2010 federal tax forms This amount will be used to figure includible compensation for your most recent year of service. 2010 federal tax forms 1. 2010 federal tax forms Enter the value of the contract (amount payable upon your death) 1. 2010 federal tax forms $20,000. 2010 federal tax forms 00 2. 2010 federal tax forms Enter the cash value in the contract at the end of the year 2. 2010 federal tax forms $1,000. 2010 federal tax forms 00 3. 2010 federal tax forms Subtract line 2 from line 1. 2010 federal tax forms This is the value of your current life insurance protection 3. 2010 federal tax forms $19,000. 2010 federal tax forms 00 4. 2010 federal tax forms Enter your age on your birthday nearest the beginning of the policy year 4. 2010 federal tax forms 45 5. 2010 federal tax forms Enter the 1-year term premium for $1,000 of life insurance based on your age. 2010 federal tax forms (From Figure 3-1) 5. 2010 federal tax forms $1. 2010 federal tax forms 53 6. 2010 federal tax forms Divide line 3 by $1,000 6. 2010 federal tax forms 19 7. 2010 federal tax forms Multiply line 6 by line 5. 2010 federal tax forms This is the cost of your incidental life insurance 7. 2010 federal tax forms $29. 2010 federal tax forms 07 Figuring Includible Compensation for Your Most Recent Year of Service You can use Worksheet B in chapter 9 to determine your includible compensation for your most recent year of service. 2010 federal tax forms Example. 2010 federal tax forms Floyd has been periodically working full-time for a local hospital since September 2011. 2010 federal tax forms He needs to figure his limit on annual additions for 2014. 2010 federal tax forms The hospital's normal annual work period for employees in Floyd's general type of work runs from January to December. 2010 federal tax forms During the periods that Floyd was employed with the hospital, the hospital has always been eligible to provide a 403(b) plan to employees. 2010 federal tax forms Additionally, the hospital has never provided the employees with a 457 deferred compensation plan, a transportation fringe benefit plan, or a cafeteria plan. 2010 federal tax forms Floyd has never worked abroad and there is no life insurance provided under the plan. 2010 federal tax forms Table 3-3 shows the service Floyd provided to his employer, his compensation for the periods worked, his elective deferrals, and his taxable wages. 2010 federal tax forms Table 3-3. 2010 federal tax forms Floyd's Compensation Note. 2010 federal tax forms This table shows information Floyd will use to figure includible compensation for his most recent year of service. 2010 federal tax forms   Year Years of Service Taxable Wages Elective Deferrals 2014 6/12 of  a year $42,000 $2,000 2013 4/12 of  a year $16,000 $1,650 2012 4/12 of  a year $16,000 $1,650 Before Floyd can figure his limit on annual additions, he must figure includible compensation for his most recent year of service. 2010 federal tax forms Because Floyd is not planning to work the entire 2014 year, his most recent year of service will include the time he is planning to work in 2014 plus time he worked in the preceding 3 years until the time he worked for the hospital totals 1 year. 2010 federal tax forms If the total time he worked is less than 1 year, Floyd will treat it as if it were 1 year. 2010 federal tax forms He figures his most recent year of service shown in the following list. 2010 federal tax forms Time he will work in 2014 is 6/12 of a year. 2010 federal tax forms Time worked in 2013 is 4/12 of a year. 2010 federal tax forms All of this time will be used to determine Floyd's most recent year of service. 2010 federal tax forms Time worked in 2012 is 4/12 of a year. 2010 federal tax forms Floyd only needs 2 months of the 4 months he worked in 2012 to have enough time to total 1 full year. 2010 federal tax forms Because he needs only one-half of the actual time he worked, Floyd will use only one-half of his income earned during that period to calculate wages that will be used in figuring his includible compensation. 2010 federal tax forms Using the information provided in Table 3-3, wages for Floyd's most recent year of service are $66,000 ($42,000 + $16,000 + $8,000). 2010 federal tax forms His includible compensation for his most recent year of service is figured as shown in Table 3-4. 2010 federal tax forms After figuring his includible compensation, Floyd determines his limit on annual additions for 2014 to be $52,000, the lesser of his includible compensation, $70,475 (Table 3-4), and the maximum amount of $52,000. 2010 federal tax forms Table 3-4. 2010 federal tax forms Worksheet B. 2010 federal tax forms Includible Compensation for Your Most Recent Year of Service1 Note. 2010 federal tax forms Use this worksheet to figure includible compensation for your most recent year of service. 2010 federal tax forms 1. 2010 federal tax forms Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. 2010 federal tax forms $66,000 2. 2010 federal tax forms Enter elective deferrals excluded from your gross income for your most recent year of service2 2. 2010 federal tax forms 4,4753 3. 2010 federal tax forms Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. 2010 federal tax forms -0- 4. 2010 federal tax forms Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government, or of a tax-exempt organization) for your most recent year of service 4. 2010 federal tax forms -0- 5. 2010 federal tax forms Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. 2010 federal tax forms -0- 6. 2010 federal tax forms Enter your foreign earned income exclusion for your most recent year of service 6. 2010 federal tax forms -0- 7. 2010 federal tax forms Add lines 1, 2, 3, 4, 5, and 6 7. 2010 federal tax forms 70,475 8. 2010 federal tax forms Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. 2010 federal tax forms -0- 9. 2010 federal tax forms Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. 2010 federal tax forms -0- 10. 2010 federal tax forms Add lines 8 and 9 10. 2010 federal tax forms -0- 11. 2010 federal tax forms Subtract line 10 from line 7. 2010 federal tax forms This is your includible compensation for your most recent year of service 11. 2010 federal tax forms 70,475 1Use estimated amounts if figuring includible compensation before the end of the year. 2010 federal tax forms 2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. 2010 federal tax forms  3$4,475 ($2,000 + $1,650 + $825). 2010 federal tax forms Prev  Up  Next   Home   More Online Publications

Compliance & Enforcement Topics

 

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Whistleblower - Informant Award

The IRS Whistleblower Office pays money to people who blow the whistle on persons who fail to pay the tax that they owe. If the IRS uses information provided by the whistleblower, it can award the whistleblower up to 30 percent of the additional tax, penalty and other amounts it collects.

 


Fiscal 2014 Sequester Notice from Whistleblower Office dated October 1, 2013:  Impact on whistleblower payments.

Fiscal 2013 Sequester Notice from Whistleblower Office dated March 1, 2013: Impact on whistleblower payments.

Treasury proposed regulations to implement 26 USC 7623, as amended, on December 18, 2012. The public comment period has officially closed and the comments received are under evaluation. The IRS often receives comments on proposed regulations after the official comment period has closed and may consider late submissions in preparing final regulations. 

 


The Whistleblower Office has developed new rules that became effective August 1, 2012. We are providing the three Interim Guidance memoranda below. 


Deputy Commissioner for Services and Enforcement Memorandum dated June 20, 2012

 


Who can get an award?

The IRS may pay awards to people who provide specific and credible information to the IRS if the information results in the collection of taxes, penalties, interest or other amounts from the noncompliant taxpayer.

The IRS is looking for solid information, not an “educated guess” or unsupported speculation. We are also looking for a significant Federal tax issue - this is not a program for resolving personal problems or disputes about a business relationship.

What are the rules for getting an award?

The law provides for two types of awards. If the taxes, penalties, interest and other amounts in dispute exceed $2 million, and a few other qualifications are met, the IRS will pay 15 percent to 30 percent of the amount collected. If the case deals with an individual, his or her annual gross income must be more than $200,000. If the whistleblower disagrees with the outcome of the claim, he or she can appeal to the Tax Court. These rules are found at Internal Revenue Code IRC Section 7623(b) - Whistleblower Rules.

The IRS also has an award program for other whistleblowers - generally those who do not meet the dollar thresholds of $2 million in dispute or cases involving individual taxpayers with gross income of less that $200,000. The awards through this program are less, with a maximum award of 15 percent up to $10 million. In addition, the awards are discretionary and the informant cannot dispute the outcome of the claim in Tax Court. The rules for these cases are found at Internal Revenue Code IRC Section 7623(a) - Informant Claims Program, and some of the rules are different from those that apply to cases involving more than $2 million.

If you decide to submit information and seek an award for doing so, use IRS Form 211. The same form is used for both award programs.

More Information

What Happens to a Claim for an Informant Award (Whistleblower)
Procedures used and the criteria followed to identify and process informant cases

Whistleblower Law
A brief synopsis of what the new whistleblower law entails. This is the most significant change to the Services’ approach to informant awards in 140 years

How Do You File a Whistleblower Award Claim
Step by step procedures to follow to file an informant claim for award

Confidentiality and Disclosure for Whistleblowers
The rules governing confidentiality of informant information

IRC Section 7623(b) - Whistleblower Rules
The requirements of the new rules enacted in IRC Section 7623(b), the Whistleblower Program

IRC Section 7623(a) - Informant Claims Program
The requirement of the rules governing claims that do not meet the requirements of the provisions in the whistleblower program under IRC Section 7623(b). These claims are part of the Informant Claims Program

IRS Form 211
Application for Award for Original Information

News Release IR-2007-201
Procedure Unveiled for Reporting Violations of the Tax Law, Making Reward Claims

Notice 2008-4 Guidance to the public on how to file claims
Claims Submitted to the IRS Whistleblower Office under Section 7623

History of the Whistleblower/Informant Program
Historical information on the evolution of the concept of paying for leads from its inception up to the current law followed today

Realignment of Informant Claims Examination Unit into Whistleblower Office
The Informant Claims Examination Unit in Ogden, Utah has been realigned with the Whistleblower Office. Their new name is Whistleblower Office - Ogden.

Information and Whistleblower Awards

  • IRM 25.2.1, Receiving Information — This chapter provides procedures and guidance for all Service personnel to follow when receiving information dealing with whistleblowers’ claims for award.
  • IRM 25.2.2, Whistleblower Awards — This chapter provides procedures and guidance for all Service personnel to follow when dealing with payment of whistleblowers’ claims for award.

Whistleblower Office At-a-Glance
 

Annual Reports

Reporting other information to the IRS

If you have information about tax noncompliance but are not interested in an award, or you have other information you believe may be of interest to the IRS:

  • For information on how to Report Suspected Tax Fraud Activity, if you have information about an individual or company you suspect is not complying with the tax law, and you do not want to seek an award . You can remain anonymous
Page Last Reviewed or Updated: 30-Sep-2013

The 2010 Federal Tax Forms

2010 federal tax forms Index A Assistance (see Help) C Casualty and theft losses, Casualty and Theft Losses Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. 2010 federal tax forms Credits: Employee retention, Employee Retention Credit D Demolition costs, Demolition and Clean-up Costs Depreciation: Qualified recovery assistance property, Qualified recovery assistance property. 2010 federal tax forms Special allowance, Special Depreciation Allowance Disaster area: May 4, 2007 storms and tornadoes, Kansas Disaster Area Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified recovery assistance, Qualified recovery assistance distribution. 2010 federal tax forms Repayment of, Repayment of Qualified Recovery Assistance Distributions Taxation of, Taxation of Qualified Recovery Assistance Distributions E Eligible retirement plan, Eligible retirement plan. 2010 federal tax forms Employee retention credit, Employee Retention Credit F Free tax services, How To Get Tax Help H Help: How to get, How To Get Tax Help Phone number, How To Get Tax Help Special IRS assistance, How To Get Tax Help Website, How To Get Tax Help I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans K Kansas disaster area, Kansas Disaster Area M More information (see Tax help) N Net operating losses, Net Operating Losses P Publications (see Tax help) Q Qualified recovery assistance distribution, Qualified recovery assistance distribution. 2010 federal tax forms Qualified recovery assistance loss, Qualified recovery assistance loss. 2010 federal tax forms R Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. 2010 federal tax forms Retirement plans, IRAs and Other Retirement Plans S Section 179 deduction, Increased Section 179 Deduction Storms and tornadoes, Storms and Tornadoes T Tax help, How To Get Tax Help (see Help) Tax return: Request for copy, Request for copy of tax return. 2010 federal tax forms Request for transcript, Request for transcript of tax return. 2010 federal tax forms Taxpayer Advocate, Contacting your Taxpayer Advocate. 2010 federal tax forms Theft losses, Casualty and Theft Losses Transcript of tax return, request for, Request for transcript of tax return. 2010 federal tax forms TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications