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File 2010 Tax Return

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File 2010 Tax Return

File 2010 tax return Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. File 2010 tax return SIMPLE plans. File 2010 tax return Qualified plans. File 2010 tax return Ordering forms and publications. File 2010 tax return Tax questions. File 2010 tax return Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. File 2010 tax return irs. File 2010 tax return gov/pub560. File 2010 tax return What's New Compensation limit increased for 2013 and 2014. File 2010 tax return  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. File 2010 tax return This limit increases to $260,000 for 2014. File 2010 tax return Elective deferral limit for 2013 and 2014. File 2010 tax return  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. File 2010 tax return These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. File 2010 tax return Defined contribution limit increased for 2013 and 2014. File 2010 tax return  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. File 2010 tax return This limit increases to $52,000 for 2014. File 2010 tax return SIMPLE plan salary reduction contribution limit for 2013 and 2014. File 2010 tax return  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. File 2010 tax return Catch-up contribution limit remains unchanged for 2013 and 2014. File 2010 tax return  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. File 2010 tax return The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. File 2010 tax return The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. File 2010 tax return The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. File 2010 tax return The catch-up contribution limit. File 2010 tax return The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. File 2010 tax return See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. File 2010 tax return All section references are to the Internal Revenue Code, unless otherwise stated. File 2010 tax return Reminders In-plan Roth rollovers. File 2010 tax return  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. File 2010 tax return An in-plan Roth rollover is not treated as a distribution for most purposes. File 2010 tax return Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. File 2010 tax return For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. File 2010 tax return R. File 2010 tax return B. File 2010 tax return 872, available at  www. File 2010 tax return irs. File 2010 tax return gov/irb/2010-51_IRB/ar11. File 2010 tax return html. File 2010 tax return In-plan Roth rollovers expanded. File 2010 tax return  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. File 2010 tax return Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. File 2010 tax return For more information, see Notice 2013-74, 2013-52 I. File 2010 tax return R. File 2010 tax return B. File 2010 tax return 819, available at www. File 2010 tax return irs. File 2010 tax return gov/irb/2013-52_IRB/ar11. File 2010 tax return html. File 2010 tax return Credit for startup costs. File 2010 tax return  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. File 2010 tax return The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. File 2010 tax return You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. File 2010 tax return You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. File 2010 tax return At least one participant must be a non-highly compensated employee. File 2010 tax return The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. File 2010 tax return You. File 2010 tax return A member of a controlled group that includes you. File 2010 tax return A predecessor of (1) or (2). File 2010 tax return The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. File 2010 tax return However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. File 2010 tax return You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. File 2010 tax return To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. File 2010 tax return Retirement savings contributions credit. File 2010 tax return  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. File 2010 tax return The maximum contribution eligible for the credit is $2,000. File 2010 tax return To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. File 2010 tax return For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). File 2010 tax return Photographs of missing children. File 2010 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 2010 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 2010 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File 2010 tax return Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. File 2010 tax return In this publication, “you” refers to the employer. File 2010 tax return See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. File 2010 tax return This publication covers the following types of retirement plans. File 2010 tax return SEP (simplified employee pension) plans. File 2010 tax return SIMPLE (savings incentive match plan for employees) plans. File 2010 tax return Qualified plans (also called H. File 2010 tax return R. File 2010 tax return 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. File 2010 tax return SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. File 2010 tax return You can deduct contributions you make to the plan for your employees. File 2010 tax return If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. File 2010 tax return You can also deduct trustees' fees if contributions to the plan do not cover them. File 2010 tax return Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. File 2010 tax return Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. File 2010 tax return These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. File 2010 tax return What this publication covers. File 2010 tax return   This publication contains the information you need to understand the following topics. File 2010 tax return What type of plan to set up. File 2010 tax return How to set up a plan. File 2010 tax return How much you can contribute to a plan. File 2010 tax return How much of your contribution is deductible. File 2010 tax return How to treat certain distributions. File 2010 tax return How to report information about the plan to the IRS and your employees. File 2010 tax return Basic features of SEP, SIMPLE, and qualified plans. File 2010 tax return The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. File 2010 tax return SEP plans. File 2010 tax return   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. File 2010 tax return Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. File 2010 tax return SIMPLE plans. File 2010 tax return   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. File 2010 tax return Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. File 2010 tax return In addition, you will contribute matching or nonelective contributions. File 2010 tax return The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. File 2010 tax return Qualified plans. File 2010 tax return   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. File 2010 tax return However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. File 2010 tax return Table 1. File 2010 tax return Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). File 2010 tax return Smaller of $51,000 or 25%1 of participant's compensation. File 2010 tax return 2 25%1 of all participants' compensation. File 2010 tax return 2 Any time up to the due date of employer's return (including extensions). File 2010 tax return SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. File 2010 tax return 4  Matching or nonelective contributions: Due date of employer's return (including extensions). File 2010 tax return Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. File 2010 tax return   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. File 2010 tax return 2 Same as maximum contribution. File 2010 tax return Any time between 1/1 and 10/1 of the calendar year. File 2010 tax return   For a new employer coming into existence after 10/1, as soon as administratively feasible. File 2010 tax return Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). File 2010 tax return 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). File 2010 tax return  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. File 2010 tax return   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. File 2010 tax return 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. File 2010 tax return 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. File 2010 tax return   By the end of the tax year. File 2010 tax return Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. File 2010 tax return See Minimum Funding Requirement in chapter 4. File 2010 tax return Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. File 2010 tax return Based on actuarial assumptions and computations. File 2010 tax return By the end of the tax year. File 2010 tax return 1Net earnings from self-employment must take the contribution into account. File 2010 tax return See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . File 2010 tax return  2Compensation is generally limited to $255,000 in 2013. File 2010 tax return  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. File 2010 tax return  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. File 2010 tax return What this publication does not cover. File 2010 tax return   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. File 2010 tax return You may also need professional help and guidance. File 2010 tax return   Also, this publication does not cover all the rules that may be of interest to employees. File 2010 tax return For example, it does not cover the following topics. File 2010 tax return The comprehensive IRA rules an employee needs to know. File 2010 tax return These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). File 2010 tax return The comprehensive rules that apply to distributions from retirement plans. File 2010 tax return These rules are covered in Publication 575, Pension and Annuity Income. File 2010 tax return The comprehensive rules that apply to section 403(b) plans. File 2010 tax return These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). File 2010 tax return Comments and suggestions. File 2010 tax return   We welcome your comments about this publication and your suggestions for future editions. File 2010 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2010 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2010 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2010 tax return   You can send your comments from www. File 2010 tax return irs. File 2010 tax return gov/formspubs. File 2010 tax return Click on “More Information” and then on “Give us feedback. File 2010 tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File 2010 tax return Ordering forms and publications. File 2010 tax return   Visit www. File 2010 tax return irs. File 2010 tax return gov/formspubs to download forms  and publications, call 1-800-TAX-FORM  (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File 2010 tax return Internal Revenue Service 1201 N. File 2010 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 2010 tax return   If you have a tax question, check the information available on IRS. File 2010 tax return gov or call 1-800-829-1040. File 2010 tax return We cannot answer tax questions sent to either of the above addresses. File 2010 tax return Note. File 2010 tax return Forms filed electronically with the Department of Labor are not available on the IRS website. File 2010 tax return Instead, see www. File 2010 tax return efast. File 2010 tax return dol. File 2010 tax return gov. File 2010 tax return Prev  Up  Next   Home   More Online Publications
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The File 2010 Tax Return

File 2010 tax return Index A Abatement of interest (see Interest, abatement) Appeal rights, Appeal Rights, Appeals to the Courts, Tax Court, District Court and Court of Federal Claims (see also Tax Court) Assistance (see Tax help) Authorization, third party, Third party authorization. File 2010 tax return B Burden of proof, Burden of proof. File 2010 tax return C Civil action (see Waivers, tax suits, civil action) Claim for refund, Claims for Refund Disallowance, Explanation of Any Claim for Refund Disallowance Estates on installment method, Claim for refund by estates electing the installment method of payment. File 2010 tax return Periods of financial disability, Periods of financial disability. File 2010 tax return Comments on publication, Comments and suggestions. File 2010 tax return Communications, privileged, Confidentiality privilege. File 2010 tax return , Confidentiality privilege. File 2010 tax return Confidentiality, Confidentiality privilege. File 2010 tax return , Confidentiality privilege. File 2010 tax return D Disability (see Financial disability, periods of) Disaster areas, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions E Employment status, Tax Court review of, Jurisdiction for determination of employment status. File 2010 tax return Estates Claim for refund, Claim for refund by estates electing the installment method of payment. File 2010 tax return Examination of returns, Examination of Returns F Fast track mediation, Fast track mediation. File 2010 tax return Financial disability, periods of Claim for refund, Periods of financial disability. File 2010 tax return Form 8379, Injured spouse exception. File 2010 tax return 8857, Form 8857. File 2010 tax return Free tax services, Free help with your tax return. File 2010 tax return H Help (see Tax help) I Injured spouse, Injured spouse exception. File 2010 tax return Innocent spouse relief, Tax Court review of request for relief from joint and several liability on a joint return. File 2010 tax return , Relief from joint and several liability on a joint return. File 2010 tax return Installment agreement, Installment Agreement Request Installment method Estates, claim for refund by, Claim for refund by estates electing the installment method of payment. File 2010 tax return Interest Abatement Disaster areas, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Error or delay by IRS, Abatement of Interest Due to Error or Delay by the IRS Terrorist attacks, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Netting, overlapping underpayments and overpayments, Interest Netting Suspended, Suspension of interest and penalties. File 2010 tax return J Joint and several liability, relief from, Tax Court review of request for relief from joint and several liability on a joint return. File 2010 tax return , Relief from joint and several liability on a joint return. File 2010 tax return L Losses Disaster area, Disaster area claims for refund. File 2010 tax return Low Income Taxpayer Clinics, Low Income Taxpayer Clinics. File 2010 tax return M Mediation, fast track, Fast track mediation. File 2010 tax return More information, Useful Items - You may want to see: N Notice of deficiency Timely mailing, Suspension of interest and penalties. File 2010 tax return Notices Third party contacts, Notice of IRS contact of third parties. File 2010 tax return O Offer in compromise, Offer in Compromise Overpayments Offsets against state tax, Offset of past-due state income tax obligations against overpayments. File 2010 tax return P Penalties, suspended, Suspension of interest and penalties. File 2010 tax return Practitioners, federally authorized Confidential communications, Confidentiality privilege. File 2010 tax return , Confidentiality privilege. File 2010 tax return Presidentially declared disaster, Disaster area claims for refund. File 2010 tax return Publications (see Tax help) R Refund, Claims for Refund, Periods of financial disability. File 2010 tax return , Offset of past-due state income tax obligations against overpayments. File 2010 tax return Reduced, Reduced Refund Refund deadline postponement, Postponed refund deadlines. File 2010 tax return Refund or credit before court decision, Refund or Credit of Overpayments Before Final Determination Rights Communications, privileged, Confidentiality privilege. File 2010 tax return , Confidentiality privilege. File 2010 tax return Requests to waive, Prohibition on requests to taxpayers to give up rights to bring civil action. File 2010 tax return S Suggestions for publication, Comments and suggestions. File 2010 tax return T Tax Court, Appeals to the Courts, Tax Court Employment status, review of, Jurisdiction for determination of employment status. File 2010 tax return Innocent spouse relief, review of request for, Tax Court review of request for relief from joint and several liability on a joint return. File 2010 tax return Refund or credit before decision, Refund or Credit of Overpayments Before Final Determination Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. File 2010 tax return Taxpayer Advocate Service, Taxpayer Advocate Service. File 2010 tax return Terrorist attacks, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Third party authorization, Third party authorization. File 2010 tax return TTY/TDD information, How To Get Tax Help W Waivers Tax suits, civil action, Prohibition on requests to taxpayers to give up rights to bring civil action. File 2010 tax return Z Zero rate, overlapping periods of interest (see Interest, netting) Prev  Up     Home   More Online Publications