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2010 Form 1040a

File 1040nr Ez OnlineFile Just State Taxes Online FreeWhere Do I Mail My 1040x2011 Tax Forms EzFile 1040ez Online IrsFile State For FreeE File Income Tax ReturnFile State Taxes For FreeAmend My 2011 Tax ReturnFree Efile State Tax ReturnFree Military TaxesWhere Can I Find State Tax FormsFree Tax FiingEz File 1040Free E File State TaxesHow To Amend A Tax ReturnCt 1040xIncome Tax Return FilingEz Form 1040Ez Tax Form 2012What Can Military Claim On Taxes1040 State Tax FormH R Block Home 2012Free Tax Software 2012How To File Back Taxes For FreeE File A 1040xState Tax Return FilingForgot To File Taxes 2012FilelateAmended Forms2012 Income Tax Form 1040Filing Late Taxes OnlineHr Block Free State ReturnHttps Www Freefilefillableforms ComFree Fed And State Tax FilingFree Websites To File State TaxesFile State Income Tax FreeE File 1040x FreeH And R Block Free State FileFile 2011 Income Tax

2010 Form 1040a

2010 form 1040a 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 form 1040a Credits: Employee retention, Employee Retention Credit D Demolition costs, Demolition and Clean-up Costs Depreciation: Qualified recovery assistance property, Qualified recovery assistance property. 2010 form 1040a 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 form 1040a Repayment of, Repayment of Qualified Recovery Assistance Distributions Taxation of, Taxation of Qualified Recovery Assistance Distributions E Eligible retirement plan, Eligible retirement plan. 2010 form 1040a 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 form 1040a Qualified recovery assistance loss, Qualified recovery assistance loss. 2010 form 1040a R Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. 2010 form 1040a 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 form 1040a Request for transcript, Request for transcript of tax return. 2010 form 1040a Taxpayer Advocate, Contacting your Taxpayer Advocate. 2010 form 1040a Theft losses, Casualty and Theft Losses Transcript of tax return, request for, Request for transcript of tax return. 2010 form 1040a TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Utah Department of Commerce

Website: Utah Department of Commerce

Address: Utah Department of Commerce
Division of Consumer Protection
160 E. 300 S, 2nd Floor
PO Box 146704
Salt Lake City, UT 84114-6704

Phone Number: 801-530-6601

Toll-free: 1-800-721-7233

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
PO Box 146800
Salt Lake City, UT 84114-6800

Phone Number: 801-538-8830

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Service
State Office Building, Room 3110
450 N. State St.
Salt Lake City, UT 84114-6901

Phone Number: 801-538-3800

Toll-free: 1-800-439-3805 (UT)

TTY: 801-538-3826

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Commerce

Website: Department of Commerce

Address: Department of Commerce
Division of Securities
PO Box 146760
Salt Lake City, UT 84114-6760

Phone Number: 801-530-6600

Toll-free: 1-800-721-7233 (UT)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Division of Public Utilities
160 East 300 South
Salt Lake City, UT 84114-6751

Phone Number: 801-530-6716

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The 2010 Form 1040a

2010 form 1040a 10. 2010 form 1040a   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. 2010 form 1040a Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. 2010 form 1040a Use Schedule SE to figure net earnings from self-employment. 2010 form 1040a Sole proprietor or independent contractor. 2010 form 1040a   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. 2010 form 1040a SE tax rate. 2010 form 1040a    For 2013, the SE tax rate on net earnings is 15. 2010 form 1040a 3% (12. 2010 form 1040a 4% social security tax plus 2. 2010 form 1040a 9% Medicare tax). 2010 form 1040a Maximum earnings subject to self-employment tax. 2010 form 1040a    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. 2010 form 1040a 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. 2010 form 1040a   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. 2010 form 1040a 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. 2010 form 1040a   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. 2010 form 1040a 4% social security part of the SE tax on any of your net earnings. 2010 form 1040a However, you must pay the 2. 2010 form 1040a 9% Medicare part of the SE tax on all your net earnings. 2010 form 1040a Special Rules and Exceptions Aliens. 2010 form 1040a   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. 2010 form 1040a S. 2010 form 1040a citizens. 2010 form 1040a Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. 2010 form 1040a S. 2010 form 1040a social security system. 2010 form 1040a However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. 2010 form 1040a S. 2010 form 1040a residents for self-employment tax purposes. 2010 form 1040a For more information on aliens, see Publication 519, U. 2010 form 1040a S. 2010 form 1040a Tax Guide for Aliens. 2010 form 1040a Child employed by parent. 2010 form 1040a   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. 2010 form 1040a Church employee. 2010 form 1040a    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. 2010 form 1040a 28 or more in wages from the church or organization. 2010 form 1040a For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 2010 form 1040a Fishing crew member. 2010 form 1040a   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. 2010 form 1040a You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. 2010 form 1040a The pay is not more than $100 per trip. 2010 form 1040a The pay is received only if there is a minimum catch. 2010 form 1040a The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. 2010 form 1040a You get a share of the catch or a share of the proceeds from the sale of the catch. 2010 form 1040a Your share depends on the amount of the catch. 2010 form 1040a The boat's operating crew normally numbers fewer than 10 individuals. 2010 form 1040a (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. 2010 form 1040a ) Notary public. 2010 form 1040a   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). 2010 form 1040a State or local government employee. 2010 form 1040a   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. 2010 form 1040a Foreign government or international organization employee. 2010 form 1040a   You are subject to SE tax if both the following conditions are true. 2010 form 1040a You are a U. 2010 form 1040a S. 2010 form 1040a citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. 2010 form 1040a Your employer is not required to withhold social security and Medicare taxes from your wages. 2010 form 1040a U. 2010 form 1040a S. 2010 form 1040a citizen or resident alien residing abroad. 2010 form 1040a    If you are a self-employed U. 2010 form 1040a S. 2010 form 1040a citizen or resident alien living outside the United States, in most cases you must pay SE tax. 2010 form 1040a Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. 2010 form 1040a Exception. 2010 form 1040a    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. 2010 form 1040a Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. 2010 form 1040a The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. 2010 form 1040a   For more information, see the Instructions for Schedule SE (Form 1040). 2010 form 1040a More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. 2010 form 1040a A loss from one business reduces your profit from another business. 2010 form 1040a Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. 2010 form 1040a Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. 2010 form 1040a It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. 2010 form 1040a Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. 2010 form 1040a If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. 2010 form 1040a Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. 2010 form 1040a The regular method. 2010 form 1040a The nonfarm optional method. 2010 form 1040a The farm optional method. 2010 form 1040a You must use the regular method unless you are eligible to use one or both of the optional methods. 2010 form 1040a Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. 2010 form 1040a You want to receive credit for social security benefit coverage. 2010 form 1040a You incurred child or dependent care expenses for which you could claim a credit. 2010 form 1040a (An optional method may increase your earned income, which could increase your credit. 2010 form 1040a ) You are entitled to the earned income credit. 2010 form 1040a (An optional method may increase your earned income, which could increase your credit. 2010 form 1040a ) You are entitled to the additional child tax credit. 2010 form 1040a (An optional method may increase your earned income, which could increase your credit. 2010 form 1040a ) Effects of using an optional method. 2010 form 1040a   Using an optional method could increase your SE tax. 2010 form 1040a Paying more SE tax could result in your getting higher benefits when you retire. 2010 form 1040a   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. 2010 form 1040a   The optional methods may be used only to figure your SE tax. 2010 form 1040a To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. 2010 form 1040a Regular Method Multiply your total earnings subject to SE tax by 92. 2010 form 1040a 35% (. 2010 form 1040a 9235) to get your net earnings under the regular method. 2010 form 1040a See Short Schedule SE, line 4, or Long Schedule SE, line 4a. 2010 form 1040a Net earnings figured using the regular method are also called actual net earnings. 2010 form 1040a Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. 2010 form 1040a You may use this method if you meet all the following tests. 2010 form 1040a You are self-employed on a regular basis. 2010 form 1040a This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. 2010 form 1040a The net earnings can be from either farm or nonfarm earnings or both. 2010 form 1040a You have used this method less than 5 years. 2010 form 1040a (There is a 5-year lifetime limit. 2010 form 1040a ) The years do not have to be one after another. 2010 form 1040a Your net nonfarm profits were: Less than $5,024, and Less than 72. 2010 form 1040a 189% of your gross nonfarm income. 2010 form 1040a Net nonfarm profits. 2010 form 1040a   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). 2010 form 1040a   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. 2010 form 1040a Gross nonfarm income. 2010 form 1040a   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). 2010 form 1040a Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. 2010 form 1040a Table 10-1. 2010 form 1040a Figuring Nonfarm Net Earnings IF your gross nonfarm income is. 2010 form 1040a . 2010 form 1040a . 2010 form 1040a THEN your net earnings are equal to. 2010 form 1040a . 2010 form 1040a . 2010 form 1040a $6,960 or less Two-thirds of your gross nonfarm income. 2010 form 1040a More than $6,960 $4,640 Actual net earnings. 2010 form 1040a   Your actual net earnings are 92. 2010 form 1040a 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. 2010 form 1040a 35% (. 2010 form 1040a 9235) to get actual net earnings). 2010 form 1040a Actual net earnings are equivalent to net earnings figured using the regular method. 2010 form 1040a Optional net earnings less than actual net earnings. 2010 form 1040a   You cannot use this method to report an amount less than your actual net earnings from self-employment. 2010 form 1040a Gross nonfarm income of $6,960 or less. 2010 form 1040a   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. 2010 form 1040a Example 1. 2010 form 1040a Net nonfarm profit less than $5,024 and less than 72. 2010 form 1040a 189% of gross nonfarm income. 2010 form 1040a Ann Green runs a craft business. 2010 form 1040a Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. 2010 form 1040a She meets the test for being self-employed on a regular basis. 2010 form 1040a She has used the nonfarm optional method less than 5 years. 2010 form 1040a Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . 2010 form 1040a 9235). 2010 form 1040a Because her net profit is less than $5,024 and less than 72. 2010 form 1040a 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). 2010 form 1040a Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. 2010 form 1040a Example 2. 2010 form 1040a Net nonfarm profit less than $5,024 but not less than 72. 2010 form 1040a 189% of gross nonfarm income. 2010 form 1040a Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. 2010 form 1040a She must use the regular method to figure her net earnings. 2010 form 1040a She cannot use the nonfarm optional method because her net profit is not less than 72. 2010 form 1040a 189% of her gross income. 2010 form 1040a Example 3. 2010 form 1040a Net loss from a nonfarm business. 2010 form 1040a Assume that in Example 1 Ann has a net loss of $700. 2010 form 1040a She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. 2010 form 1040a Example 4. 2010 form 1040a Nonfarm net earnings less than $400. 2010 form 1040a Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. 2010 form 1040a In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. 2010 form 1040a Gross nonfarm income of more than $6,960. 2010 form 1040a   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. 2010 form 1040a Example 1. 2010 form 1040a Net nonfarm profit less than $5,024 and less than 72. 2010 form 1040a 189% of gross nonfarm income. 2010 form 1040a John White runs an appliance repair shop. 2010 form 1040a His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. 2010 form 1040a He meets the test for being self-employed on a regular basis. 2010 form 1040a He has used the nonfarm optional method less than 5 years. 2010 form 1040a His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . 2010 form 1040a 9235). 2010 form 1040a Because his net profit is less than $5,024 and less than 72. 2010 form 1040a 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. 2010 form 1040a Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. 2010 form 1040a Example 2. 2010 form 1040a Net nonfarm profit not less than $5,024. 2010 form 1040a Assume that in Example 1 John's net profit is $5,400. 2010 form 1040a He must use the regular method. 2010 form 1040a He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. 2010 form 1040a Example 3. 2010 form 1040a Net loss from a nonfarm business. 2010 form 1040a Assume that in Example 1 John has a net loss of $700. 2010 form 1040a He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. 2010 form 1040a Farm Optional Method Use the farm optional method only for earnings from a farming business. 2010 form 1040a See Publication 225 for information about this method. 2010 form 1040a Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. 2010 form 1040a To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. 2010 form 1040a Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. 2010 form 1040a Add the net earnings figured under each method to arrive at your total net earnings from self-employment. 2010 form 1040a You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. 2010 form 1040a If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. 2010 form 1040a Example. 2010 form 1040a You are a self-employed farmer. 2010 form 1040a You also operate a retail grocery store. 2010 form 1040a Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. 2010 form 1040a Table 10-2. 2010 form 1040a Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. 2010 form 1040a Method 1. 2010 form 1040a Using the regular method for both farm and nonfarm income. 2010 form 1040a Method 2. 2010 form 1040a Using the optional method for farm income and the regular method for nonfarm income. 2010 form 1040a Method 3. 2010 form 1040a Using the regular method for farm income and the optional method for nonfarm income. 2010 form 1040a Method 4. 2010 form 1040a Using the optional method for both farm and nonfarm income. 2010 form 1040a Note. 2010 form 1040a Actual net earnings is the same as net earnings figured using the regular method. 2010 form 1040a Table 10-3. 2010 form 1040a Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. 2010 form 1040a Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. 2010 form 1040a Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. 2010 form 1040a Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. 2010 form 1040a Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. 2010 form 1040a Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. 2010 form 1040a However, certain taxpayers must use Section B—Long Schedule SE. 2010 form 1040a If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. 2010 form 1040a Joint return. 2010 form 1040a   Even if you file a joint return, you cannot file a joint Schedule SE. 2010 form 1040a This is true whether one spouse or both spouses have earnings subject to SE tax. 2010 form 1040a If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. 2010 form 1040a However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. 2010 form 1040a Attach both schedules to the joint return. 2010 form 1040a More than one business. 2010 form 1040a   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. 2010 form 1040a A loss from one business will reduce your profit from another business. 2010 form 1040a File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. 2010 form 1040a Example. 2010 form 1040a You are the sole proprietor of two separate businesses. 2010 form 1040a You operate a restaurant that made a net profit of $25,000. 2010 form 1040a You also have a cabinetmaking business that had a net loss of $500. 2010 form 1040a You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. 2010 form 1040a You file Schedule SE showing total earnings subject to SE tax of $24,500. 2010 form 1040a Prev  Up  Next   Home   More Online Publications