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Need To File 2011 Tax Return H And R Block

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Need To File 2011 Tax Return H And R Block

Need to file 2011 tax return h and r block Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. Need to file 2011 tax return h and r block It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). Need to file 2011 tax return h and r block The maximum amount you can claim for the credit is $1,000 for each qualifying child. Need to file 2011 tax return h and r block Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Need to file 2011 tax return h and r block S. Need to file 2011 tax return h and r block citizen, a U. Need to file 2011 tax return h and r block S. Need to file 2011 tax return h and r block national, or a U. Need to file 2011 tax return h and r block S. Need to file 2011 tax return h and r block resident alien. Need to file 2011 tax return h and r block For more information, see Publication 519, U. Need to file 2011 tax return h and r block S. Need to file 2011 tax return h and r block Tax Guide for Aliens. Need to file 2011 tax return h and r block If the child was adopted, see Adopted child , later. Need to file 2011 tax return h and r block For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Need to file 2011 tax return h and r block Example. Need to file 2011 tax return h and r block Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Need to file 2011 tax return h and r block Because he is not a U. Need to file 2011 tax return h and r block S. Need to file 2011 tax return h and r block citizen, U. Need to file 2011 tax return h and r block S. Need to file 2011 tax return h and r block national, or U. Need to file 2011 tax return h and r block S. Need to file 2011 tax return h and r block resident alien, he is not a qualifying child for the child tax credit. Need to file 2011 tax return h and r block Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Need to file 2011 tax return h and r block   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Need to file 2011 tax return h and r block   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Need to file 2011 tax return h and r block To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Need to file 2011 tax return h and r block For more information about the substantial presence test, see Publication 519, U. Need to file 2011 tax return h and r block S. Need to file 2011 tax return h and r block Tax Guide for Aliens. Need to file 2011 tax return h and r block Adopted child. Need to file 2011 tax return h and r block   An adopted child is always treated as your own child. Need to file 2011 tax return h and r block An adopted child includes a child lawfully placed with you for legal adoption. Need to file 2011 tax return h and r block   If you are a U. Need to file 2011 tax return h and r block S. Need to file 2011 tax return h and r block citizen or U. Need to file 2011 tax return h and r block S. Need to file 2011 tax return h and r block national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Need to file 2011 tax return h and r block Exceptions to time lived with you. Need to file 2011 tax return h and r block    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Need to file 2011 tax return h and r block Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Need to file 2011 tax return h and r block   There are also exceptions for kidnapped children and children of divorced or separated parents. Need to file 2011 tax return h and r block For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Need to file 2011 tax return h and r block Qualifying child of more than one person. Need to file 2011 tax return h and r block   A special rule applies if your qualifying child is the qualifying child of more than one person. Need to file 2011 tax return h and r block For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Need to file 2011 tax return h and r block Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Need to file 2011 tax return h and r block The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Need to file 2011 tax return h and r block If this amount is zero, you cannot take this credit because there is no tax to reduce. Need to file 2011 tax return h and r block But you may be able to take the additional child tax credit. Need to file 2011 tax return h and r block See Additional Child Tax Credit, later. Need to file 2011 tax return h and r block Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Need to file 2011 tax return h and r block Married filing jointly – $110,000. Need to file 2011 tax return h and r block Single, head of household, or qualifying widow(er) – $75,000. Need to file 2011 tax return h and r block Married filing separately – $55,000. Need to file 2011 tax return h and r block Modified AGI. Need to file 2011 tax return h and r block   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Need to file 2011 tax return h and r block Any amount excluded from income because of the exclusion of income from Puerto Rico. Need to file 2011 tax return h and r block On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Need to file 2011 tax return h and r block ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Need to file 2011 tax return h and r block Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Need to file 2011 tax return h and r block Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Need to file 2011 tax return h and r block Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Need to file 2011 tax return h and r block   If you do not have any of the above, your modified AGI is the same as your AGI. Need to file 2011 tax return h and r block AGI. Need to file 2011 tax return h and r block   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Need to file 2011 tax return h and r block Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Need to file 2011 tax return h and r block You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Need to file 2011 tax return h and r block You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Need to file 2011 tax return h and r block Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. Need to file 2011 tax return h and r block Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Need to file 2011 tax return h and r block Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Need to file 2011 tax return h and r block For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Need to file 2011 tax return h and r block Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Need to file 2011 tax return h and r block The additional child tax credit may give you a refund even if you do not owe any tax. Need to file 2011 tax return h and r block How to claim the additional child tax credit. Need to file 2011 tax return h and r block   To claim the additional child tax credit, follow the steps below. Need to file 2011 tax return h and r block Make sure you figured the amount, if any, of your child tax credit. Need to file 2011 tax return h and r block If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Need to file 2011 tax return h and r block If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Need to file 2011 tax return h and r block Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Need to file 2011 tax return h and r block Please click the link to view the image. Need to file 2011 tax return h and r block Child tax worksheet - page 1. Need to file 2011 tax return h and r block Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Need to file 2011 tax return h and r block Please click the link to view the image. Need to file 2011 tax return h and r block Child tax worksheet - page 2. Need to file 2011 tax return h and r block Line 11 Worksheet This image is too large to be displayed in the current screen. Need to file 2011 tax return h and r block Please click the link to view the image. Need to file 2011 tax return h and r block Line 11 worksheet - page 1. Need to file 2011 tax return h and r block Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Need to file 2011 tax return h and r block Please click the link to view the image. Need to file 2011 tax return h and r block Line 11 worksheet - page 2. Need to file 2011 tax return h and r block 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. Need to file 2011 tax return h and r block  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Need to file 2011 tax return h and r block  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Need to file 2011 tax return h and r block     1. Need to file 2011 tax return h and r block a. Need to file 2011 tax return h and r block Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Need to file 2011 tax return h and r block     b. Need to file 2011 tax return h and r block Enter the amount of any nontaxable combat pay received. Need to file 2011 tax return h and r block Also enter this amount on Schedule 8812, line 4b. Need to file 2011 tax return h and r block This amount should be shown in Form(s) W-2, box 12, with code Q. Need to file 2011 tax return h and r block 1b. Need to file 2011 tax return h and r block       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Need to file 2011 tax return h and r block Otherwise, skip lines 2a through 2e and go to line 3. Need to file 2011 tax return h and r block     2. Need to file 2011 tax return h and r block a. Need to file 2011 tax return h and r block Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Need to file 2011 tax return h and r block     b. Need to file 2011 tax return h and r block Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Need to file 2011 tax return h and r block * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Need to file 2011 tax return h and r block Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Need to file 2011 tax return h and r block Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. Need to file 2011 tax return h and r block     c. Need to file 2011 tax return h and r block Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Need to file 2011 tax return h and r block * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Need to file 2011 tax return h and r block Do not include on this line any amounts exempt from self-employment tax 2c. Need to file 2011 tax return h and r block         d. Need to file 2011 tax return h and r block If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Need to file 2011 tax return h and r block Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Need to file 2011 tax return h and r block         e. Need to file 2011 tax return h and r block If line 2c is a profit, enter the smaller of line 2c or line 2d. Need to file 2011 tax return h and r block If line 2c is a (loss), enter the (loss) from line 2c. Need to file 2011 tax return h and r block 2e. Need to file 2011 tax return h and r block   3. Need to file 2011 tax return h and r block Combine lines 1a, 1b, 2a, 2b, and 2e. Need to file 2011 tax return h and r block If zero or less, stop. Need to file 2011 tax return h and r block Do not complete the rest of this worksheet. Need to file 2011 tax return h and r block Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Need to file 2011 tax return h and r block   4. Need to file 2011 tax return h and r block Enter any amount included on line 1a that is:               a. Need to file 2011 tax return h and r block A scholarship or fellowship grant not reported on Form W-2 4a. Need to file 2011 tax return h and r block         b. Need to file 2011 tax return h and r block For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. Need to file 2011 tax return h and r block         c. Need to file 2011 tax return h and r block A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). Need to file 2011 tax return h and r block This amount may be shown in box 11 of your Form W-2. Need to file 2011 tax return h and r block If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Need to file 2011 tax return h and r block 4c. Need to file 2011 tax return h and r block       5. Need to file 2011 tax return h and r block a. Need to file 2011 tax return h and r block Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Need to file 2011 tax return h and r block Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Need to file 2011 tax return h and r block             b. Need to file 2011 tax return h and r block Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. Need to file 2011 tax return h and r block 5b. Need to file 2011 tax return h and r block             c. Need to file 2011 tax return h and r block Subtract line 5b from line 5a 5c. Need to file 2011 tax return h and r block       6. Need to file 2011 tax return h and r block Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Need to file 2011 tax return h and r block       7. Need to file 2011 tax return h and r block Add lines 4a through 4c, 5c, and 6 7. Need to file 2011 tax return h and r block   8. Need to file 2011 tax return h and r block Subtract line 7 from line 3 8. Need to file 2011 tax return h and r block       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Need to file 2011 tax return h and r block If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Need to file 2011 tax return h and r block     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Need to file 2011 tax return h and r block Put your name and social security number on Schedule SE and attach it to your return. Need to file 2011 tax return h and r block                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Need to file 2011 tax return h and r block  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Need to file 2011 tax return h and r block               1. Need to file 2011 tax return h and r block a. Need to file 2011 tax return h and r block Enter the amount from Form 1040A, line 7 1a. Need to file 2011 tax return h and r block         b. Need to file 2011 tax return h and r block Enter the amount of any nontaxable combat pay received. Need to file 2011 tax return h and r block Also enter this amount on Schedule 8812, line 4b. Need to file 2011 tax return h and r block This amount should be shown in Form(s) W-2, box 12, with code Q. Need to file 2011 tax return h and r block 1b. Need to file 2011 tax return h and r block         c. Need to file 2011 tax return h and r block Add lines 1a and 1b. Need to file 2011 tax return h and r block     1c. Need to file 2011 tax return h and r block   2. Need to file 2011 tax return h and r block Enter any amount included on line 1a that is:           a. Need to file 2011 tax return h and r block A scholarship or fellowship grant not reported on Form W-2 2a. Need to file 2011 tax return h and r block         b. Need to file 2011 tax return h and r block For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Need to file 2011 tax return h and r block         c. Need to file 2011 tax return h and r block A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). Need to file 2011 tax return h and r block This amount may be shown in box 11 of your Form W-2. Need to file 2011 tax return h and r block If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Need to file 2011 tax return h and r block       3. Need to file 2011 tax return h and r block Add lines 2a through 2c 3. Need to file 2011 tax return h and r block   4. Need to file 2011 tax return h and r block Subtract line 3 from line 1c. Need to file 2011 tax return h and r block Enter the result here and on line 2 of the Line 11 Worksheet 4. Need to file 2011 tax return h and r block                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Need to file 2011 tax return h and r block Social security tax, Medicare tax, and Additional Medicare Tax on wages. Need to file 2011 tax return h and r block 1. Need to file 2011 tax return h and r block Enter the social security tax withheld (Form(s) W-2, box 4) 1. Need to file 2011 tax return h and r block   2. Need to file 2011 tax return h and r block Enter the Medicare tax withheld (Form(s) W-2, box 6). Need to file 2011 tax return h and r block Box 6 includes any Additional Medicare Tax 2. Need to file 2011 tax return h and r block   3. Need to file 2011 tax return h and r block Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Need to file 2011 tax return h and r block   4. Need to file 2011 tax return h and r block Add lines 1, 2, and 3 4. Need to file 2011 tax return h and r block   5. Need to file 2011 tax return h and r block Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Need to file 2011 tax return h and r block   6. Need to file 2011 tax return h and r block Subtract line 5 from line 4 6. Need to file 2011 tax return h and r block   Additional Medicare Tax on Self-Employment Income. Need to file 2011 tax return h and r block 7. Need to file 2011 tax return h and r block Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Need to file 2011 tax return h and r block   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Need to file 2011 tax return h and r block Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Need to file 2011 tax return h and r block Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Need to file 2011 tax return h and r block 8. Need to file 2011 tax return h and r block Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Need to file 2011 tax return h and r block   9. Need to file 2011 tax return h and r block Enter the Medicare tax (Form(s) W-2, box 14) 9. Need to file 2011 tax return h and r block   10. Need to file 2011 tax return h and r block Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Need to file 2011 tax return h and r block Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Need to file 2011 tax return h and r block   11. Need to file 2011 tax return h and r block Add lines 8, 9, and 10 11. Need to file 2011 tax return h and r block   12. Need to file 2011 tax return h and r block Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Need to file 2011 tax return h and r block   13. Need to file 2011 tax return h and r block Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Need to file 2011 tax return h and r block   14. Need to file 2011 tax return h and r block Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Need to file 2011 tax return h and r block Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Need to file 2011 tax return h and r block   15. Need to file 2011 tax return h and r block Add lines 12, 13, and 14 15. Need to file 2011 tax return h and r block   Line 6 amount 16. Need to file 2011 tax return h and r block Add lines 6, 7, 11, and 15. Need to file 2011 tax return h and r block Enter here and on line 6 of the Line 11 Worksheet. Need to file 2011 tax return h and r block 16. Need to file 2011 tax return h and r block   Paperwork Reduction Act Notice. Need to file 2011 tax return h and r block   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Need to file 2011 tax return h and r block You are required to give us the information if requested. Need to file 2011 tax return h and r block We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Need to file 2011 tax return h and r block   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Need to file 2011 tax return h and r block Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Need to file 2011 tax return h and r block Generally, tax returns and return information are confidential, as required by section 6103. Need to file 2011 tax return h and r block   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Need to file 2011 tax return h and r block For the estimated averages, see the instructions for your income tax return. Need to file 2011 tax return h and r block   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Need to file 2011 tax return h and r block See Comments and suggestions , earlier. Need to file 2011 tax return h and r block How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Need to file 2011 tax return h and r block Free help with your tax return. Need to file 2011 tax return h and r block   You can get free help preparing your return nationwide from IRS-certified volunteers. Need to file 2011 tax return h and r block The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Need to file 2011 tax return h and r block The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Need to file 2011 tax return h and r block Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Need to file 2011 tax return h and r block In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Need to file 2011 tax return h and r block To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Need to file 2011 tax return h and r block gov, download the IRS2Go app, or call 1-800-906-9887. Need to file 2011 tax return h and r block   As part of the TCE program, AARP offers the Tax-Aide counseling program. Need to file 2011 tax return h and r block To find the nearest AARP Tax-Aide site, visit AARP's website at www. Need to file 2011 tax return h and r block aarp. Need to file 2011 tax return h and r block org/money/taxaide or call 1-888-227-7669. Need to file 2011 tax return h and r block For more information on these programs, go to IRS. Need to file 2011 tax return h and r block gov and enter “VITA” in the search box. Need to file 2011 tax return h and r block Internet. Need to file 2011 tax return h and r block    IRS. Need to file 2011 tax return h and r block gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Need to file 2011 tax return h and r block Download the free IRS2Go app from the iTunes app store or from Google Play. Need to file 2011 tax return h and r block Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Need to file 2011 tax return h and r block Check the status of your 2013 refund with the Where's My Refund? application on IRS. Need to file 2011 tax return h and r block gov or download the IRS2Go app and select the Refund Status option. Need to file 2011 tax return h and r block The IRS issues more than 9 out of 10 refunds in less than 21 days. Need to file 2011 tax return h and r block Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Need to file 2011 tax return h and r block You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Need to file 2011 tax return h and r block The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Need to file 2011 tax return h and r block Use the Interactive Tax Assistant (ITA) to research your tax questions. Need to file 2011 tax return h and r block No need to wait on the phone or stand in line. Need to file 2011 tax return h and r block The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Need to file 2011 tax return h and r block When you reach the response screen, you can print the entire interview and the final response for your records. Need to file 2011 tax return h and r block New subject areas are added on a regular basis. Need to file 2011 tax return h and r block  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Need to file 2011 tax return h and r block gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Need to file 2011 tax return h and r block You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Need to file 2011 tax return h and r block The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Need to file 2011 tax return h and r block When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Need to file 2011 tax return h and r block Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Need to file 2011 tax return h and r block You can also ask the IRS to mail a return or an account transcript to you. Need to file 2011 tax return h and r block Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Need to file 2011 tax return h and r block gov or by calling 1-800-908-9946. Need to file 2011 tax return h and r block Tax return and tax account transcripts are generally available for the current year and the past three years. Need to file 2011 tax return h and r block Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Need to file 2011 tax return h and r block Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Need to file 2011 tax return h and r block If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Need to file 2011 tax return h and r block Check the status of your amended return using Where's My Amended Return? Go to IRS. Need to file 2011 tax return h and r block gov and enter Where's My Amended Return? in the search box. Need to file 2011 tax return h and r block You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Need to file 2011 tax return h and r block It can take up to 3 weeks from the date you mailed it to show up in our system. Need to file 2011 tax return h and r block Make a payment using one of several safe and convenient electronic payment options available on IRS. Need to file 2011 tax return h and r block gov. Need to file 2011 tax return h and r block Select the Payment tab on the front page of IRS. Need to file 2011 tax return h and r block gov for more information. Need to file 2011 tax return h and r block Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Need to file 2011 tax return h and r block Figure your income tax withholding with the IRS Withholding Calculator on IRS. Need to file 2011 tax return h and r block gov. Need to file 2011 tax return h and r block Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Need to file 2011 tax return h and r block Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Need to file 2011 tax return h and r block gov. Need to file 2011 tax return h and r block Request an Electronic Filing PIN by going to IRS. Need to file 2011 tax return h and r block gov and entering Electronic Filing PIN in the search box. Need to file 2011 tax return h and r block Download forms, instructions and publications, including accessible versions for people with disabilities. Need to file 2011 tax return h and r block Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Need to file 2011 tax return h and r block gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Need to file 2011 tax return h and r block An employee can answer questions about your tax account or help you set up a payment plan. Need to file 2011 tax return h and r block Before you visit, check the Office Locator on IRS. Need to file 2011 tax return h and r block gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Need to file 2011 tax return h and r block If you have a special need, such as a disability, you can request an appointment. Need to file 2011 tax return h and r block Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Need to file 2011 tax return h and r block Apply for an Employer Identification Number (EIN). Need to file 2011 tax return h and r block Go to IRS. Need to file 2011 tax return h and r block gov and enter Apply for an EIN in the search box. Need to file 2011 tax return h and r block Read the Internal Revenue Code, regulations, or other official guidance. Need to file 2011 tax return h and r block Read Internal Revenue Bulletins. Need to file 2011 tax return h and r block Sign up to receive local and national tax news and more by email. Need to file 2011 tax return h and r block Just click on “subscriptions” above the search box on IRS. Need to file 2011 tax return h and r block gov and choose from a variety of options. Need to file 2011 tax return h and r block    Phone. Need to file 2011 tax return h and r block You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Need to file 2011 tax return h and r block Download the free IRS2Go app from the iTunes app store or from Google Play. Need to file 2011 tax return h and r block Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Need to file 2011 tax return h and r block gov, or download the IRS2Go app. Need to file 2011 tax return h and r block Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Need to file 2011 tax return h and r block The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Need to file 2011 tax return h and r block Most VITA and TCE sites offer free electronic filing. Need to file 2011 tax return h and r block Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Need to file 2011 tax return h and r block Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Need to file 2011 tax return h and r block Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Need to file 2011 tax return h and r block If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Need to file 2011 tax return h and r block The IRS issues more than 9 out of 10 refunds in less than 21 days. Need to file 2011 tax return h and r block Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Need to file 2011 tax return h and r block Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Need to file 2011 tax return h and r block The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Need to file 2011 tax return h and r block Note, the above information is for our automated hotline. Need to file 2011 tax return h and r block Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Need to file 2011 tax return h and r block Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Need to file 2011 tax return h and r block You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Need to file 2011 tax return h and r block It can take up to 3 weeks from the date you mailed it to show up in our system. Need to file 2011 tax return h and r block Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Need to file 2011 tax return h and r block You should receive your order within 10 business days. Need to file 2011 tax return h and r block Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Need to file 2011 tax return h and r block If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Need to file 2011 tax return h and r block Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Need to file 2011 tax return h and r block The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Need to file 2011 tax return h and r block These individuals can also contact the IRS through relay services such as the Federal Relay Service. Need to file 2011 tax return h and r block    Walk-in. Need to file 2011 tax return h and r block You can find a selection of forms, publications and services — in-person. Need to file 2011 tax return h and r block Products. Need to file 2011 tax return h and r block You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Need to file 2011 tax return h and r block Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Need to file 2011 tax return h and r block Services. Need to file 2011 tax return h and r block You can walk in to your local TAC for face-to-face tax help. Need to file 2011 tax return h and r block An employee can answer questions about your tax account or help you set up a payment plan. Need to file 2011 tax return h and r block Before visiting, use the Office Locator tool on IRS. Need to file 2011 tax return h and r block gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Need to file 2011 tax return h and r block    Mail. Need to file 2011 tax return h and r block You can send your order for forms, instructions, and publications to the address below. Need to file 2011 tax return h and r block You should receive a response within 10 business days after your request is received. Need to file 2011 tax return h and r block Internal Revenue Service 1201 N. Need to file 2011 tax return h and r block Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Need to file 2011 tax return h and r block The Taxpayer Advocate Service (TAS) is your voice at the IRS. Need to file 2011 tax return h and r block Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Need to file 2011 tax return h and r block   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Need to file 2011 tax return h and r block We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Need to file 2011 tax return h and r block You face (or your business is facing) an immediate threat of adverse action. Need to file 2011 tax return h and r block You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Need to file 2011 tax return h and r block   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Need to file 2011 tax return h and r block Here's why we can help: TAS is an independent organization within the IRS. Need to file 2011 tax return h and r block Our advocates know how to work with the IRS. Need to file 2011 tax return h and r block Our services are free and tailored to meet your needs. Need to file 2011 tax return h and r block We have offices in every state, the District of Columbia, and Puerto Rico. Need to file 2011 tax return h and r block   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Need to file 2011 tax return h and r block   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Need to file 2011 tax return h and r block If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Need to file 2011 tax return h and r block Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Need to file 2011 tax return h and r block Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Need to file 2011 tax return h and r block Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Need to file 2011 tax return h and r block Prev  Up  Next   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

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Division
PO Box 30213
Lansing, MI 48909-7713

Phone Number: 517-373-1140

Toll-free: 1-877-765-8388 (MI)

Michigan Department of Agriculture and Rural Development

Website: Michigan Department of Agriculture and Rural Development

Address: Michigan Department of Agriculture and Rural Development
Consumer Protection Section
Weights & Measures
PO Box 30017
Lansing, MI 48909

Toll-free: 1-800-292-3939

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County Consumer Protection Offices

Macomb County Consumer Protection Unit

Website: Macomb County Consumer Protection Unit

Address: Macomb County Consumer Protection Unit
Consumer Protection Unit
One S. Main St., 3rd Floor
Mt. Clemens, MI 48043

Phone Number: 586-469-5600

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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 Insurance and Financial Services

Website: Department of Insurance and Financial Services

Address: Department of Insurance and Financial Services
PO Box 30220
Lansing, MI 48909-7720

Phone Number: 517-373-0220

Toll-free: 1-877-999-6442 (MI)

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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.

Department of Insurance and Financial Services

Website: Department of Insurance and Financial Services

Address: Department of Insurance and Financial Services
PO Box 30220
Lansing, MI 48909-7720

Phone Number: 517-373-0220

Toll-free: 1-877-999-6442

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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 Licensing and Regulatory Affairs

Website: Department of Licensing and Regulatory Affairs

Address: Department of Licensing and Regulatory Affairs
Securities Division
PO Box 30018
Lansing, MI 48909

Phone Number: 517-241-9202

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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
Customer Intake Center
PO Box 30221
Lansing, MI 48909

Phone Number: 517-241-6180

Toll-free: 1-800-292-9555 (MI)

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The Need To File 2011 Tax Return H And R Block

Need to file 2011 tax return h and r block 5. Need to file 2011 tax return h and r block   Table and Worksheets for the Self-Employed Table of Contents Community property laws. Need to file 2011 tax return h and r block As discussed in chapters 2 and 4, if you are self-employed, you must use the rate table or rate worksheet and deduction worksheet to figure your deduction for contributions you made for yourself to a SEP-IRA or qualified plan. Need to file 2011 tax return h and r block First, use either the rate table or rate worksheet to find your reduced contribution rate. Need to file 2011 tax return h and r block Then complete the deduction worksheet to figure your deduction for contributions. Need to file 2011 tax return h and r block The table and the worksheets in chapter 5 apply only to self-employed individuals who have only one defined contribution plan, such as a profit-sharing plan. Need to file 2011 tax return h and r block A SEP plan is treated as a profit-sharing plan. Need to file 2011 tax return h and r block However, do not use this worksheet for SARSEPs. Need to file 2011 tax return h and r block Rate table for self-employed. Need to file 2011 tax return h and r block   If your plan's contribution rate is a whole percentage (for example, 12% rather than 12½%), you can use the table on the next page to find your reduced contribution rate. Need to file 2011 tax return h and r block Otherwise, use the rate worksheet provided below. Need to file 2011 tax return h and r block   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. Need to file 2011 tax return h and r block Then read across to the rate under Column B. Need to file 2011 tax return h and r block Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. Need to file 2011 tax return h and r block    Example. Need to file 2011 tax return h and r block You are a sole proprietor with no employees. Need to file 2011 tax return h and r block If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. Need to file 2011 tax return h and r block 090909. Need to file 2011 tax return h and r block Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. Need to file 2011 tax return h and r block Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Need to file 2011 tax return h and r block For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Need to file 2011 tax return h and r block       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Need to file 2011 tax return h and r block       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Need to file 2011 tax return h and r block     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. Need to file 2011 tax return h and r block Subtract step 2 from step 1     Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed     Step 5           Multiply step 3 by step 4     Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate)     Step 7           Enter the smaller of step 5 or step 6     Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Need to file 2011 tax return h and r block         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Need to file 2011 tax return h and r block       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Need to file 2011 tax return h and r block Do not enter more than $17,500     Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Need to file 2011 tax return h and r block         • Otherwise, skip steps 16 through 18 and go to step 19. Need to file 2011 tax return h and r block       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Need to file 2011 tax return h and r block Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Need to file 2011 tax return h and r block     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. Need to file 2011 tax return h and r block     Step 21           Subtract step 20 from step 19. Need to file 2011 tax return h and r block This is your maximum deductible contribution. Need to file 2011 tax return h and r block                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Need to file 2011 tax return h and r block   Rate worksheet for self-employed. Need to file 2011 tax return h and r block   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. Need to file 2011 tax return h and r block Use the following worksheet instead. Need to file 2011 tax return h and r block Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Need to file 2011 tax return h and r block 105)   2) Rate in line 1 plus 1 (for example, 0. Need to file 2011 tax return h and r block 105 + 1 = 1. Need to file 2011 tax return h and r block 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Need to file 2011 tax return h and r block 105 ÷ 1. Need to file 2011 tax return h and r block 105 = 0. Need to file 2011 tax return h and r block 095)   Figuring your deduction. Need to file 2011 tax return h and r block   Now that you have your self-employed rate from either the rate table or rate worksheet, you can figure your maximum deduction for contributions for yourself by completing the Deduction Worksheet for Self-Employed. Need to file 2011 tax return h and r block Community property laws. Need to file 2011 tax return h and r block   If you reside in a community property state and you are married and filing a separate return, disregard community property laws for step 1 of the Deduction Worksheet for Self-Employed. Need to file 2011 tax return h and r block Enter on step 1 the total net profit you actually earned. Need to file 2011 tax return h and r block Rate Table for Self-Employed Column A  If the plan contri- bution rate is: (shown as %) Column B  Your rate is: (shown as decimal) 1 . Need to file 2011 tax return h and r block 009901 2 . Need to file 2011 tax return h and r block 019608 3 . Need to file 2011 tax return h and r block 029126 4 . Need to file 2011 tax return h and r block 038462 5 . Need to file 2011 tax return h and r block 047619 6 . Need to file 2011 tax return h and r block 056604 7 . Need to file 2011 tax return h and r block 065421 8 . Need to file 2011 tax return h and r block 074074 9 . Need to file 2011 tax return h and r block 082569 10 . Need to file 2011 tax return h and r block 090909 11 . Need to file 2011 tax return h and r block 099099 12 . Need to file 2011 tax return h and r block 107143 13 . Need to file 2011 tax return h and r block 115044 14 . Need to file 2011 tax return h and r block 122807 15 . Need to file 2011 tax return h and r block 130435 16 . Need to file 2011 tax return h and r block 137931 17 . Need to file 2011 tax return h and r block 145299 18 . Need to file 2011 tax return h and r block 152542 19 . Need to file 2011 tax return h and r block 159664 20 . Need to file 2011 tax return h and r block 166667 21 . Need to file 2011 tax return h and r block 173554 22 . Need to file 2011 tax return h and r block 180328 23 . Need to file 2011 tax return h and r block 186992 24 . Need to file 2011 tax return h and r block 193548 25* . Need to file 2011 tax return h and r block 200000* *The deduction for annual employer contributions (other than elective deferrals) to a SEP plan, a profit-sharing plan, or a money purchase plan cannot be more than 20% of your net earnings (figured without deducting contributions for yourself) from the business that has the plan. Need to file 2011 tax return h and r block Example. Need to file 2011 tax return h and r block You are a sole proprietor with no employees. Need to file 2011 tax return h and r block The terms of your plan provide that you contribute 8½% (. Need to file 2011 tax return h and r block 085) of your compensation to your plan. Need to file 2011 tax return h and r block Your net profit from line 31, Schedule C (Form 1040) is $200,000. Need to file 2011 tax return h and r block You have no elective deferrals or catch-up contributions. Need to file 2011 tax return h and r block Your self-employment tax deduction on line 27 of Form 1040 is $9,728. Need to file 2011 tax return h and r block See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. Need to file 2011 tax return h and r block You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. Need to file 2011 tax return h and r block Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Need to file 2011 tax return h and r block For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Need to file 2011 tax return h and r block $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Need to file 2011 tax return h and r block       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Need to file 2011 tax return h and r block     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. Need to file 2011 tax return h and r block Subtract step 2 from step 1 190,272   Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed 0. Need to file 2011 tax return h and r block 078   Step 5           Multiply step 3 by step 4 14,841   Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate) 21,675   Step 7           Enter the smaller of step 5 or step 6 14,841   Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Need to file 2011 tax return h and r block         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Need to file 2011 tax return h and r block       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Need to file 2011 tax return h and r block Do not enter more than $17,500 N/A   Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Need to file 2011 tax return h and r block         • Otherwise, skip steps 16 through 18 and go to step 19. Need to file 2011 tax return h and r block       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Need to file 2011 tax return h and r block Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Need to file 2011 tax return h and r block     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. Need to file 2011 tax return h and r block This is your maximum deductible contribution $14,841                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Need to file 2011 tax return h and r block   See the filled-in Deduction Worksheet for Self-Employed on this page. Need to file 2011 tax return h and r block Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Need to file 2011 tax return h and r block 105) 0. Need to file 2011 tax return h and r block 085 2) Rate in line 1 plus 1 (for example, 0. Need to file 2011 tax return h and r block 105 + 1 = 1. Need to file 2011 tax return h and r block 105) 1. Need to file 2011 tax return h and r block 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Need to file 2011 tax return h and r block 105 ÷ 1. Need to file 2011 tax return h and r block 105 = 0. Need to file 2011 tax return h and r block 095) 0. Need to file 2011 tax return h and r block 078 This image is too large to be displayed in the current screen. Need to file 2011 tax return h and r block Please click the link to view the image. Need to file 2011 tax return h and r block Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications