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File 2010 Taxes Online Turbotax

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File 2010 Taxes Online Turbotax

File 2010 taxes online turbotax 10. File 2010 taxes online turbotax   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. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax Use Schedule SE to figure net earnings from self-employment. File 2010 taxes online turbotax Sole proprietor or independent contractor. File 2010 taxes online turbotax   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. File 2010 taxes online turbotax SE tax rate. File 2010 taxes online turbotax    For 2013, the SE tax rate on net earnings is 15. File 2010 taxes online turbotax 3% (12. File 2010 taxes online turbotax 4% social security tax plus 2. File 2010 taxes online turbotax 9% Medicare tax). File 2010 taxes online turbotax Maximum earnings subject to self-employment tax. File 2010 taxes online turbotax    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. File 2010 taxes online turbotax 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. File 2010 taxes online turbotax   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. File 2010 taxes online turbotax 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. File 2010 taxes online turbotax   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. File 2010 taxes online turbotax 4% social security part of the SE tax on any of your net earnings. File 2010 taxes online turbotax However, you must pay the 2. File 2010 taxes online turbotax 9% Medicare part of the SE tax on all your net earnings. File 2010 taxes online turbotax Special Rules and Exceptions Aliens. File 2010 taxes online turbotax   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. File 2010 taxes online turbotax S. File 2010 taxes online turbotax citizens. File 2010 taxes online turbotax Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. File 2010 taxes online turbotax S. File 2010 taxes online turbotax social security system. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax S. File 2010 taxes online turbotax residents for self-employment tax purposes. File 2010 taxes online turbotax For more information on aliens, see Publication 519, U. File 2010 taxes online turbotax S. File 2010 taxes online turbotax Tax Guide for Aliens. File 2010 taxes online turbotax Child employed by parent. File 2010 taxes online turbotax   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. File 2010 taxes online turbotax Church employee. File 2010 taxes online turbotax    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. File 2010 taxes online turbotax 28 or more in wages from the church or organization. File 2010 taxes online turbotax For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. File 2010 taxes online turbotax Fishing crew member. File 2010 taxes online turbotax   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. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax The pay is not more than $100 per trip. File 2010 taxes online turbotax The pay is received only if there is a minimum catch. File 2010 taxes online turbotax The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. File 2010 taxes online turbotax You get a share of the catch or a share of the proceeds from the sale of the catch. File 2010 taxes online turbotax Your share depends on the amount of the catch. File 2010 taxes online turbotax The boat's operating crew normally numbers fewer than 10 individuals. File 2010 taxes online turbotax (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. File 2010 taxes online turbotax ) Notary public. File 2010 taxes online turbotax   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)). File 2010 taxes online turbotax State or local government employee. File 2010 taxes online turbotax   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. File 2010 taxes online turbotax Foreign government or international organization employee. File 2010 taxes online turbotax   You are subject to SE tax if both the following conditions are true. File 2010 taxes online turbotax You are a U. File 2010 taxes online turbotax S. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax Your employer is not required to withhold social security and Medicare taxes from your wages. File 2010 taxes online turbotax U. File 2010 taxes online turbotax S. File 2010 taxes online turbotax citizen or resident alien residing abroad. File 2010 taxes online turbotax    If you are a self-employed U. File 2010 taxes online turbotax S. File 2010 taxes online turbotax citizen or resident alien living outside the United States, in most cases you must pay SE tax. File 2010 taxes online turbotax Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. File 2010 taxes online turbotax Exception. File 2010 taxes online turbotax    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. File 2010 taxes online turbotax Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax   For more information, see the Instructions for Schedule SE (Form 1040). File 2010 taxes online turbotax 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. File 2010 taxes online turbotax A loss from one business reduces your profit from another business. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. File 2010 taxes online turbotax The regular method. File 2010 taxes online turbotax The nonfarm optional method. File 2010 taxes online turbotax The farm optional method. File 2010 taxes online turbotax You must use the regular method unless you are eligible to use one or both of the optional methods. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax You want to receive credit for social security benefit coverage. File 2010 taxes online turbotax You incurred child or dependent care expenses for which you could claim a credit. File 2010 taxes online turbotax (An optional method may increase your earned income, which could increase your credit. File 2010 taxes online turbotax ) You are entitled to the earned income credit. File 2010 taxes online turbotax (An optional method may increase your earned income, which could increase your credit. File 2010 taxes online turbotax ) You are entitled to the additional child tax credit. File 2010 taxes online turbotax (An optional method may increase your earned income, which could increase your credit. File 2010 taxes online turbotax ) Effects of using an optional method. File 2010 taxes online turbotax   Using an optional method could increase your SE tax. File 2010 taxes online turbotax Paying more SE tax could result in your getting higher benefits when you retire. File 2010 taxes online turbotax   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. File 2010 taxes online turbotax   The optional methods may be used only to figure your SE tax. File 2010 taxes online turbotax To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. File 2010 taxes online turbotax Regular Method Multiply your total earnings subject to SE tax by 92. File 2010 taxes online turbotax 35% (. File 2010 taxes online turbotax 9235) to get your net earnings under the regular method. File 2010 taxes online turbotax See Short Schedule SE, line 4, or Long Schedule SE, line 4a. File 2010 taxes online turbotax Net earnings figured using the regular method are also called actual net earnings. File 2010 taxes online turbotax Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. File 2010 taxes online turbotax You may use this method if you meet all the following tests. File 2010 taxes online turbotax You are self-employed on a regular basis. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax The net earnings can be from either farm or nonfarm earnings or both. File 2010 taxes online turbotax You have used this method less than 5 years. File 2010 taxes online turbotax (There is a 5-year lifetime limit. File 2010 taxes online turbotax ) The years do not have to be one after another. File 2010 taxes online turbotax Your net nonfarm profits were: Less than $5,024, and Less than 72. File 2010 taxes online turbotax 189% of your gross nonfarm income. File 2010 taxes online turbotax Net nonfarm profits. File 2010 taxes online turbotax   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). File 2010 taxes online turbotax   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. File 2010 taxes online turbotax Gross nonfarm income. File 2010 taxes online turbotax   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). File 2010 taxes online turbotax 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. File 2010 taxes online turbotax Table 10-1. File 2010 taxes online turbotax Figuring Nonfarm Net Earnings IF your gross nonfarm income is. File 2010 taxes online turbotax . File 2010 taxes online turbotax . File 2010 taxes online turbotax THEN your net earnings are equal to. File 2010 taxes online turbotax . File 2010 taxes online turbotax . File 2010 taxes online turbotax $6,960 or less Two-thirds of your gross nonfarm income. File 2010 taxes online turbotax More than $6,960 $4,640 Actual net earnings. File 2010 taxes online turbotax   Your actual net earnings are 92. File 2010 taxes online turbotax 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. File 2010 taxes online turbotax 35% (. File 2010 taxes online turbotax 9235) to get actual net earnings). File 2010 taxes online turbotax Actual net earnings are equivalent to net earnings figured using the regular method. File 2010 taxes online turbotax Optional net earnings less than actual net earnings. File 2010 taxes online turbotax   You cannot use this method to report an amount less than your actual net earnings from self-employment. File 2010 taxes online turbotax Gross nonfarm income of $6,960 or less. File 2010 taxes online turbotax   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. File 2010 taxes online turbotax Example 1. File 2010 taxes online turbotax Net nonfarm profit less than $5,024 and less than 72. File 2010 taxes online turbotax 189% of gross nonfarm income. File 2010 taxes online turbotax Ann Green runs a craft business. File 2010 taxes online turbotax Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. File 2010 taxes online turbotax She meets the test for being self-employed on a regular basis. File 2010 taxes online turbotax She has used the nonfarm optional method less than 5 years. File 2010 taxes online turbotax 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 × . File 2010 taxes online turbotax 9235). File 2010 taxes online turbotax Because her net profit is less than $5,024 and less than 72. File 2010 taxes online turbotax 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). File 2010 taxes online turbotax Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. File 2010 taxes online turbotax Example 2. File 2010 taxes online turbotax Net nonfarm profit less than $5,024 but not less than 72. File 2010 taxes online turbotax 189% of gross nonfarm income. File 2010 taxes online turbotax Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. File 2010 taxes online turbotax She must use the regular method to figure her net earnings. File 2010 taxes online turbotax She cannot use the nonfarm optional method because her net profit is not less than 72. File 2010 taxes online turbotax 189% of her gross income. File 2010 taxes online turbotax Example 3. File 2010 taxes online turbotax Net loss from a nonfarm business. File 2010 taxes online turbotax Assume that in Example 1 Ann has a net loss of $700. File 2010 taxes online turbotax She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. File 2010 taxes online turbotax Example 4. File 2010 taxes online turbotax Nonfarm net earnings less than $400. File 2010 taxes online turbotax Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax Gross nonfarm income of more than $6,960. File 2010 taxes online turbotax   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. File 2010 taxes online turbotax Example 1. File 2010 taxes online turbotax Net nonfarm profit less than $5,024 and less than 72. File 2010 taxes online turbotax 189% of gross nonfarm income. File 2010 taxes online turbotax John White runs an appliance repair shop. File 2010 taxes online turbotax His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. File 2010 taxes online turbotax He meets the test for being self-employed on a regular basis. File 2010 taxes online turbotax He has used the nonfarm optional method less than 5 years. File 2010 taxes online turbotax 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 × . File 2010 taxes online turbotax 9235). File 2010 taxes online turbotax Because his net profit is less than $5,024 and less than 72. File 2010 taxes online turbotax 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. File 2010 taxes online turbotax Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. File 2010 taxes online turbotax Example 2. File 2010 taxes online turbotax Net nonfarm profit not less than $5,024. File 2010 taxes online turbotax Assume that in Example 1 John's net profit is $5,400. File 2010 taxes online turbotax He must use the regular method. File 2010 taxes online turbotax He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. File 2010 taxes online turbotax Example 3. File 2010 taxes online turbotax Net loss from a nonfarm business. File 2010 taxes online turbotax Assume that in Example 1 John has a net loss of $700. File 2010 taxes online turbotax He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. File 2010 taxes online turbotax Farm Optional Method Use the farm optional method only for earnings from a farming business. File 2010 taxes online turbotax See Publication 225 for information about this method. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. File 2010 taxes online turbotax Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. File 2010 taxes online turbotax Add the net earnings figured under each method to arrive at your total net earnings from self-employment. File 2010 taxes online turbotax You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. File 2010 taxes online turbotax If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. File 2010 taxes online turbotax Example. File 2010 taxes online turbotax You are a self-employed farmer. File 2010 taxes online turbotax You also operate a retail grocery store. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax Table 10-2. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax Method 1. File 2010 taxes online turbotax Using the regular method for both farm and nonfarm income. File 2010 taxes online turbotax Method 2. File 2010 taxes online turbotax Using the optional method for farm income and the regular method for nonfarm income. File 2010 taxes online turbotax Method 3. File 2010 taxes online turbotax Using the regular method for farm income and the optional method for nonfarm income. File 2010 taxes online turbotax Method 4. File 2010 taxes online turbotax Using the optional method for both farm and nonfarm income. File 2010 taxes online turbotax Note. File 2010 taxes online turbotax Actual net earnings is the same as net earnings figured using the regular method. File 2010 taxes online turbotax Table 10-3. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. File 2010 taxes online turbotax Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. File 2010 taxes online turbotax Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. File 2010 taxes online turbotax However, certain taxpayers must use Section B—Long Schedule SE. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax Joint return. File 2010 taxes online turbotax   Even if you file a joint return, you cannot file a joint Schedule SE. File 2010 taxes online turbotax This is true whether one spouse or both spouses have earnings subject to SE tax. File 2010 taxes online turbotax If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax Attach both schedules to the joint return. File 2010 taxes online turbotax More than one business. File 2010 taxes online turbotax   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. File 2010 taxes online turbotax A loss from one business will reduce your profit from another business. File 2010 taxes online turbotax File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. File 2010 taxes online turbotax Example. File 2010 taxes online turbotax You are the sole proprietor of two separate businesses. File 2010 taxes online turbotax You operate a restaurant that made a net profit of $25,000. File 2010 taxes online turbotax You also have a cabinetmaking business that had a net loss of $500. File 2010 taxes online turbotax 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. File 2010 taxes online turbotax You file Schedule SE showing total earnings subject to SE tax of $24,500. File 2010 taxes online turbotax Prev  Up  Next   Home   More Online Publications
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Foreign Visitors Driving in the U.S.

Quick facts for foreign visitors, students, and residents about driving in the United States of America.

Short-Term Visitors

If you plan to drive when you visit the United States, check the driving rules in the state(s) you'll be visiting to verify that you can use your non-U.S. driver's license. You should get an International Driving Permit (IDP), which translates the information contained on your official driver's license into 10 languages.

The United States does not issue International Driving Permits to foreign visitors, so you will need to obtain this document in your home country before you travel to the United States.

Students

If you are a foreign student coming to the United States to study, you should contact the university or college you'll be attending for information about driving.

Residents (Non-U.S. Citizens)

The residency requirement for obtaining a U.S. driver's license is different in each state. Check the department of motor vehicles in the state where you live to see the requirements.

If you are eligible to apply for a driver's license, you can only get a driver's license from the state where you live. Check with your state's department of motor vehicles to find out how to apply.

Once you receive your U.S. driver's license from a state motor vehicle department, you can drive in all U.S. states. Remember that the driving laws in each state differ and it is your responsibility to know and obey the laws of the state where you are driving.

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The File 2010 Taxes Online Turbotax

File 2010 taxes online turbotax 1. File 2010 taxes online turbotax   Definitions You Need To Know Table of Contents Other options. File 2010 taxes online turbotax Exception. File 2010 taxes online turbotax Certain terms used in this publication are defined below. File 2010 taxes online turbotax The same term used in another publication may have a slightly different meaning. File 2010 taxes online turbotax Annual additions. File 2010 taxes online turbotax   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. File 2010 taxes online turbotax Annual benefits. File 2010 taxes online turbotax   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. File 2010 taxes online turbotax Business. File 2010 taxes online turbotax   A business is an activity in which a profit motive is present and economic activity is involved. File 2010 taxes online turbotax Service as a newspaper carrier under age 18 or as a public official is not a business. File 2010 taxes online turbotax Common-law employee. File 2010 taxes online turbotax   A common-law employee is any individual who, under common law, would have the status of an employee. File 2010 taxes online turbotax A leased employee can also be a common-law employee. File 2010 taxes online turbotax   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. File 2010 taxes online turbotax For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. File 2010 taxes online turbotax   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. File 2010 taxes online turbotax For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. File 2010 taxes online turbotax S. File 2010 taxes online turbotax citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. File 2010 taxes online turbotax   However, an individual may be a common-law employee and a self-employed person as well. File 2010 taxes online turbotax For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. File 2010 taxes online turbotax In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. File 2010 taxes online turbotax However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. File 2010 taxes online turbotax Compensation. File 2010 taxes online turbotax   Compensation for plan allocations is the pay a participant received from you for personal services for a year. File 2010 taxes online turbotax You can generally define compensation as including all the following payments. File 2010 taxes online turbotax Wages and salaries. File 2010 taxes online turbotax Fees for professional services. File 2010 taxes online turbotax Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. File 2010 taxes online turbotax Commissions and tips. File 2010 taxes online turbotax Fringe benefits. File 2010 taxes online turbotax Bonuses. File 2010 taxes online turbotax   For a self-employed individual, compensation means the earned income, discussed later, of that individual. File 2010 taxes online turbotax   Compensation generally includes amounts deferred in the following employee benefit plans. File 2010 taxes online turbotax These amounts are elective deferrals. File 2010 taxes online turbotax Qualified cash or deferred arrangement (section 401(k) plan). File 2010 taxes online turbotax Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. File 2010 taxes online turbotax Section 457 nonqualified deferred compensation plan. File 2010 taxes online turbotax Section 125 cafeteria plan. File 2010 taxes online turbotax   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. File 2010 taxes online turbotax The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. File 2010 taxes online turbotax Other options. File 2010 taxes online turbotax   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. File 2010 taxes online turbotax The employee's wages as defined for income tax withholding purposes. File 2010 taxes online turbotax The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. File 2010 taxes online turbotax The employee's social security wages (including elective deferrals). File 2010 taxes online turbotax   Compensation generally cannot include either of the following items. File 2010 taxes online turbotax Nontaxable reimbursements or other expense allowances. File 2010 taxes online turbotax Deferred compensation (other than elective deferrals). File 2010 taxes online turbotax SIMPLE plans. File 2010 taxes online turbotax   A special definition of compensation applies for SIMPLE plans. File 2010 taxes online turbotax See chapter 3. File 2010 taxes online turbotax Contribution. File 2010 taxes online turbotax   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. File 2010 taxes online turbotax Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. File 2010 taxes online turbotax Deduction. File 2010 taxes online turbotax   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. File 2010 taxes online turbotax Limits apply to the amount deductible. File 2010 taxes online turbotax Earned income. File 2010 taxes online turbotax   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. File 2010 taxes online turbotax   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. File 2010 taxes online turbotax Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. File 2010 taxes online turbotax It includes income from licensing the use of property other than goodwill. File 2010 taxes online turbotax   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. File 2010 taxes online turbotax   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. File 2010 taxes online turbotax Employer. File 2010 taxes online turbotax   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. File 2010 taxes online turbotax A sole proprietor is treated as his or her own employer for retirement plan purposes. File 2010 taxes online turbotax However, a partner is not an employer for retirement plan purposes. File 2010 taxes online turbotax Instead, the partnership is treated as the employer of each partner. File 2010 taxes online turbotax Highly compensated employee. File 2010 taxes online turbotax   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. File 2010 taxes online turbotax Leased employee. File 2010 taxes online turbotax   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. File 2010 taxes online turbotax Provides services to you under an agreement between you and a leasing organization. File 2010 taxes online turbotax Has performed services for you (or for you and related persons) substantially full time for at least 1 year. File 2010 taxes online turbotax Performs services under your primary direction or control. File 2010 taxes online turbotax Exception. File 2010 taxes online turbotax   A leased employee is not treated as your employee if all the following conditions are met. File 2010 taxes online turbotax Leased employees are not more than 20% of your non-highly compensated work force. File 2010 taxes online turbotax The employee is covered under the leasing organization's qualified pension plan. File 2010 taxes online turbotax The leasing organization's plan is a money purchase pension plan that has all the following provisions. File 2010 taxes online turbotax Immediate participation. File 2010 taxes online turbotax (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. File 2010 taxes online turbotax ) Full and immediate vesting. File 2010 taxes online turbotax A nonintegrated employer contribution rate of at least 10% of compensation for each participant. File 2010 taxes online turbotax However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. File 2010 taxes online turbotax Net earnings from self-employment. File 2010 taxes online turbotax   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. File 2010 taxes online turbotax Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. File 2010 taxes online turbotax   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. File 2010 taxes online turbotax   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. File 2010 taxes online turbotax You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. File 2010 taxes online turbotax   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). File 2010 taxes online turbotax It does not include income passed through to shareholders of S corporations. File 2010 taxes online turbotax Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. File 2010 taxes online turbotax Distributions of other income or loss to limited partners are not net earnings from self-employment. File 2010 taxes online turbotax   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. File 2010 taxes online turbotax Qualified plan. File 2010 taxes online turbotax   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. File 2010 taxes online turbotax You can deduct contributions made to the plan for your employees. File 2010 taxes online turbotax Earnings on these contributions are generally tax free until distributed at retirement. File 2010 taxes online turbotax Profit-sharing, money purchase, and defined benefit plans are qualified plans. File 2010 taxes online turbotax A 401(k) plan is also a qualified plan. File 2010 taxes online turbotax Participant. File 2010 taxes online turbotax   A participant is an eligible employee who is covered by your retirement plan. File 2010 taxes online turbotax See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. File 2010 taxes online turbotax Partner. File 2010 taxes online turbotax   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. File 2010 taxes online turbotax For retirement plans, a partner is treated as an employee of the partnership. File 2010 taxes online turbotax Self-employed individual. File 2010 taxes online turbotax   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. File 2010 taxes online turbotax Sole proprietors and partners are self-employed. File 2010 taxes online turbotax Self-employment can include part-time work. File 2010 taxes online turbotax   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. File 2010 taxes online turbotax See Common-law employee and Net earnings from self-employment , earlier. File 2010 taxes online turbotax   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. File 2010 taxes online turbotax See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. File 2010 taxes online turbotax Sole proprietor. File 2010 taxes online turbotax   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. File 2010 taxes online turbotax For retirement plans, a sole proprietor is treated as both an employer and an employee. File 2010 taxes online turbotax Prev  Up  Next   Home   More Online Publications