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1040ez For 2010 Tax Year

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1040ez For 2010 Tax Year

1040ez for 2010 tax year Index A Application for enrollment, Form 23 and Form 23-EP. 1040ez for 2010 tax year , Form 5434. 1040ez for 2010 tax year Assistance (see Tax help) Associations, Corporations, associations, partnerships, and other persons that are not individuals. 1040ez for 2010 tax year Attorneys, Attorneys. 1040ez for 2010 tax year Authorization letter, Authorization for Special Appearances C CAF number, Authorization for Special Appearances Certified public accountants (CPAs), Certified public accountants (CPAs). 1040ez for 2010 tax year Comments, Comments and suggestions. 1040ez for 2010 tax year Corporations, Corporations, associations, partnerships, and other persons that are not individuals. 1040ez for 2010 tax year CPAs (see Certified public accountants (CPAs)) D Disbarment, Suspension and disbarment. 1040ez for 2010 tax year , Censure, Disbarments, and Suspensions Disreputable conduct, Incompetence and Disreputable Conduct E Enrolled actuaries, Enrolled actuaries. 1040ez for 2010 tax year Enrolled agent:, Enrolled agents. 1040ez for 2010 tax year , How Does an Individual Become Enrolled? Enrolled retirement plan agent:, Enrolled retirement plan agents. 1040ez for 2010 tax year F FAX copies, FAX copies. 1040ez for 2010 tax year Form 23 and Form 23-EP, Form 23 and Form 23-EP. 1040ez for 2010 tax year Form 2587, Form 2587. 1040ez for 2010 tax year Form 2848, Form Required, Preparation of Form — Helpful Hints, How Do I Fill Out Form 2848? Form 5434, Form 5434. 1040ez for 2010 tax year Free tax services, How To Get Tax Help G Glossary, Practice Before the IRS, Authorizing a Representative H Help (see Tax help) I Inactive retirement status, Inactive retirement status. 1040ez for 2010 tax year Inactive roster, Inactive roster. 1040ez for 2010 tax year Incapacity or incompetency, Incapacity or incompetency. 1040ez for 2010 tax year L Loss of eligibility Failure to meet requirements, Failure to meet requirements. 1040ez for 2010 tax year Loss of eligibility:, Loss of Eligibility M More information (see Tax help) N Non-IRS power of attorney, Non-IRS powers of attorney. 1040ez for 2010 tax year O Office of Professional Responsibility, Practice Before the IRS P Partnerships, Corporations, associations, partnerships, and other persons that are not individuals. 1040ez for 2010 tax year Power of attorney Processing and handling, Processing and Handling Representative, Dealing With the Representative Power of attorney:, What Is a Power of Attorney?, When Is a Power of Attorney Required?, Where To File a Power of Attorney, When Is a Power of Attorney Not Required?, What Happens to the Power of Attorney When Filed? Practice before the IRS, What Is Practice Before the IRS?, Who Can Practice Before the IRS?, Who Cannot Practice Before the IRS? Processing a non-IRS power of attorney, Processing a non-IRS power of attorney. 1040ez for 2010 tax year Protected communication Tax shelters, Communications regarding corporate tax shelters. 1040ez for 2010 tax year Publications (see Tax help) R Registered tax return preparers and unenrolled return preparers, Registered tax return preparers and unenrolled return preparers. 1040ez for 2010 tax year Representation outside the United States, Representation Outside the United States Restrictions, Restrictions Rules of practice Due diligence, Due diligence. 1040ez for 2010 tax year Duties, Duties Duty to advise, Duty to advise. 1040ez for 2010 tax year Restrictions, Restrictions Rules of practice:, What Are the Rules of Practice? S Special appearances, Authorization for Special Appearances Students. 1040ez for 2010 tax year , Student. 1040ez for 2010 tax year , Students in LITCs and the STCP. 1040ez for 2010 tax year Suggestions, Comments and suggestions. 1040ez for 2010 tax year Suspension, Suspension and disbarment. 1040ez for 2010 tax year , Censure, Disbarments, and Suspensions T Tax help, How To Get Tax Help Taxpayer advocate, Taxpayer Advocate Service. 1040ez for 2010 tax year Termination, Incapacity or incompetency. 1040ez for 2010 tax year TTY/TDD information, How To Get Tax Help U Unenrolled individuals Employee, Other individuals who may serve as representatives. 1040ez for 2010 tax year Family member, Other individuals who may serve as representatives. 1040ez for 2010 tax year Fiduciary, Other individuals who may serve as representatives. 1040ez for 2010 tax year Individual, Other individuals who may serve as representatives. 1040ez for 2010 tax year Officer, Other individuals who may serve as representatives. 1040ez for 2010 tax year Partner, Other individuals who may serve as representatives. 1040ez for 2010 tax year Unenrolled individuals:, Other individuals who may serve as representatives. 1040ez for 2010 tax year W Where to file:, Where To File a Power of Attorney Prev  Up     Home   More Online Publications
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The 1040ez For 2010 Tax Year

1040ez for 2010 tax year Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 1040ez for 2010 tax year Tax questions. 1040ez for 2010 tax year Future Developments What's New for 2013 What's New for 2014 Reminders Introduction You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. 1040ez for 2010 tax year A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. 1040ez for 2010 tax year It also includes plantations, ranches, ranges, and orchards. 1040ez for 2010 tax year This publication explains how the federal tax laws apply to farming. 1040ez for 2010 tax year Use this publication as a guide to figure your taxes and complete your farm tax return. 1040ez for 2010 tax year If you need more information on a subject, get the specific IRS tax publication covering that subject. 1040ez for 2010 tax year We refer to many of these free publications throughout this publication. 1040ez for 2010 tax year See chapter 16 for information on ordering these publications. 1040ez for 2010 tax year The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. 1040ez for 2010 tax year However, the information given does not cover every situation and is not intended to replace the law or change its meaning. 1040ez for 2010 tax year This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. 1040ez for 2010 tax year Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation of the Service. 1040ez for 2010 tax year The IRS Mission. 1040ez for 2010 tax year   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. 1040ez for 2010 tax year Comments and suggestions. 1040ez for 2010 tax year   We welcome your comments about this publication and your suggestions for future editions. 1040ez for 2010 tax year   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 1040ez for 2010 tax year NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez for 2010 tax year Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez for 2010 tax year   You can email us at taxforms@irs. 1040ez for 2010 tax year gov. 1040ez for 2010 tax year Please put “Publications Comment” on the subject line. 1040ez for 2010 tax year You can also send us comments from www. 1040ez for 2010 tax year irs. 1040ez for 2010 tax year gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. 1040ez for 2010 tax year ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez for 2010 tax year Ordering forms and publications. 1040ez for 2010 tax year   Visit www. 1040ez for 2010 tax year irs. 1040ez for 2010 tax year gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez for 2010 tax year Internal Revenue Service 1201 N. 1040ez for 2010 tax year Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez for 2010 tax year   If you have a tax question, check the information available on IRS. 1040ez for 2010 tax year gov or call 1-800-829-1040. 1040ez for 2010 tax year We cannot answer tax questions sent to either of the above addresses. 1040ez for 2010 tax year Comments on IRS enforcement actions. 1040ez for 2010 tax year   The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards were established to receive comments from small business about federal agency enforcement actions. 1040ez for 2010 tax year The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. 1040ez for 2010 tax year If you wish to comment on the enforcement actions of the IRS, you can: Call 1-888-734-3247, Fax your comments to 202-481-5719, Write to Office of the National Ombudsman U. 1040ez for 2010 tax year S. 1040ez for 2010 tax year Small Business Administration 409 3rd Street, S. 1040ez for 2010 tax year W. 1040ez for 2010 tax year  Washington, DC 20416 Send an email to ombudsman@sba. 1040ez for 2010 tax year gov, or Download the appraisal form at  www. 1040ez for 2010 tax year sba. 1040ez for 2010 tax year gov/ombudsman. 1040ez for 2010 tax year Treasury Inspector General for Tax Administration. 1040ez for 2010 tax year   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (1-800-877-8339 for TTY/TDD users). 1040ez for 2010 tax year You can remain anonymous. 1040ez for 2010 tax year Farm tax classes. 1040ez for 2010 tax year   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. 1040ez for 2010 tax year Contact your county extension office for more information. 1040ez for 2010 tax year Rural tax education website. 1040ez for 2010 tax year   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. 1040ez for 2010 tax year The website is available for farmers and ranchers, other agricultural producers, Extension educators, and any one interested in learning about the tax side of the agricultural community. 1040ez for 2010 tax year Members of the National Farm Income Tax Extension Committee are contributors for the website and the website is hosted by Utah State University Cooperative Extension. 1040ez for 2010 tax year You can visit the website at www. 1040ez for 2010 tax year ruraltax. 1040ez for 2010 tax year org. 1040ez for 2010 tax year Future Developments The IRS has created a page on IRS. 1040ez for 2010 tax year gov for information about Publication 225, at  www. 1040ez for 2010 tax year irs. 1040ez for 2010 tax year gov/pub225. 1040ez for 2010 tax year Information about recent developments affecting Publication 225 will be posted on that page. 1040ez for 2010 tax year What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. 1040ez for 2010 tax year They are discussed in more detail throughout the publication. 1040ez for 2010 tax year Standard mileage rate. 1040ez for 2010 tax year  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. 1040ez for 2010 tax year 5 cents. 1040ez for 2010 tax year See chapter 4. 1040ez for 2010 tax year Simplified method for business use of home deduction. 1040ez for 2010 tax year  The IRS now provides a simplified method to determine your expenses for business use of your home. 1040ez for 2010 tax year For more information, see Schedule C (Form 1040), Part II, and its instructions. 1040ez for 2010 tax year See chapter 4. 1040ez for 2010 tax year Increased section 179 expense deduction dollar limits. 1040ez for 2010 tax year  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. 1040ez for 2010 tax year This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. 1040ez for 2010 tax year See chapter 7. 1040ez for 2010 tax year Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. 1040ez for 2010 tax year  You may be able to take a 50% special depreciation allowance for certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. 1040ez for 2010 tax year See chapter 7. 1040ez for 2010 tax year Expiration of the 3-year recovery period for certain race horses. 1040ez for 2010 tax year . 1040ez for 2010 tax year  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. 1040ez for 2010 tax year See chapter 7. 1040ez for 2010 tax year Tax rates. 1040ez for 2010 tax year  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. 1040ez for 2010 tax year 4% to 12. 1040ez for 2010 tax year 4%. 1040ez for 2010 tax year As a result, the self-employment tax is increased from 13. 1040ez for 2010 tax year 3% to 15. 1040ez for 2010 tax year 3%. 1040ez for 2010 tax year See chapter 12. 1040ez for 2010 tax year Maximum net earnings. 1040ez for 2010 tax year  The maximum net self-employment earnings subject to the social security part (12. 1040ez for 2010 tax year 4%) of the self-employment tax increased to $113,700 for 2013. 1040ez for 2010 tax year There is no maximum limit on earnings subject to the Medicare part (2. 1040ez for 2010 tax year 9%). 1040ez for 2010 tax year See chapter 12. 1040ez for 2010 tax year Net investment income tax. 1040ez for 2010 tax year  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). 1040ez for 2010 tax year If you are a trader in financial instruments and commodities and required to file Schedule C (Form 1040), your investment income (for purposes of the NIIT) may be reduced by your interest and other investment expenses to the extent those expenses are not used to reduce your self-employment income. 1040ez for 2010 tax year For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. 1040ez for 2010 tax year Social Security and Medicare Tax for 2013. 1040ez for 2010 tax year  The employee tax rate for social security is 6. 1040ez for 2010 tax year 2%. 1040ez for 2010 tax year The employer tax rate for social security remains unchanged at 6. 1040ez for 2010 tax year 2%. 1040ez for 2010 tax year The social security wage base limit is $113,700. 1040ez for 2010 tax year The Medicare tax rate is 1. 1040ez for 2010 tax year 45% each for the employee and employer, unchanged from 2012. 1040ez for 2010 tax year There is no wage base limit for Medicare tax. 1040ez for 2010 tax year See chapter 13. 1040ez for 2010 tax year Additional Medicare Tax. 1040ez for 2010 tax year  For tax years beginning in 2013, a 0. 1040ez for 2010 tax year 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. 1040ez for 2010 tax year Use Form 8959, Additional Medicare Tax, to figure this tax. 1040ez for 2010 tax year For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). 1040ez for 2010 tax year In addition to withholding Medicare tax at 1. 1040ez for 2010 tax year 45%, you must withhold a 0. 1040ez for 2010 tax year 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez for 2010 tax year You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040ez for 2010 tax year Additional Medicare Tax is only imposed on the employee. 1040ez for 2010 tax year There is no employer share of Additional Medicare Tax. 1040ez for 2010 tax year All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040ez for 2010 tax year For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 1040ez for 2010 tax year For more information on Additional Medicare Tax, visit IRS. 1040ez for 2010 tax year gov and enter “Additional Medicare Tax” in the search box. 1040ez for 2010 tax year See chapter 13. 1040ez for 2010 tax year Leave-Based donation programs to aid victims of Hurricane Sandy. 1040ez for 2010 tax year  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. 1040ez for 2010 tax year The donated leave will not be included in the income or wages of the employee. 1040ez for 2010 tax year The employer may deduct the cash payments as business expenses or charitable contributions. 1040ez for 2010 tax year See chapter 13. 1040ez for 2010 tax year Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. 1040ez for 2010 tax year  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. 1040ez for 2010 tax year Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 1040ez for 2010 tax year For more information, visit IRS. 1040ez for 2010 tax year gov and enter “work opportunity credit” in the search box. 1040ez for 2010 tax year See chapter 13. 1040ez for 2010 tax year Estimated tax. 1040ez for 2010 tax year  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. 1040ez for 2010 tax year Also, when figuring your estimated tax, you may need to include the 0. 1040ez for 2010 tax year 9% Additional Medicare Tax applicable to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above the threshold amount based on your filing status. 1040ez for 2010 tax year For more information, see Publication 505. 1040ez for 2010 tax year What's New for 2014 Maximum net earnings. 1040ez for 2010 tax year  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. 1040ez for 2010 tax year See chapter 12. 1040ez for 2010 tax year Social security and Medicare tax for 2014. 1040ez for 2010 tax year  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). 1040ez for 2010 tax year The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). 1040ez for 2010 tax year There is no limit on the amount of wages subject to Medicare tax. 1040ez for 2010 tax year See chapter 13. 1040ez for 2010 tax year Reminders The following reminders and other items may help you file your tax return. 1040ez for 2010 tax year   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. 1040ez for 2010 tax year The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. 1040ez for 2010 tax year You can use one of the following IRS e-file options. 1040ez for 2010 tax year Use an authorized IRS e-file provider. 1040ez for 2010 tax year Use a personal computer. 1040ez for 2010 tax year Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. 1040ez for 2010 tax year For details on these fast filing methods, see your income tax package. 1040ez for 2010 tax year Principal agricultural activity codes. 1040ez for 2010 tax year  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. 1040ez for 2010 tax year It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. 1040ez for 2010 tax year The U. 1040ez for 2010 tax year S. 1040ez for 2010 tax year Census Bureau also uses this information for its economic census. 1040ez for 2010 tax year See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). 1040ez for 2010 tax year Publication on employer identification numbers (EIN). 1040ez for 2010 tax year  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. 1040ez for 2010 tax year Topics include how to apply for an EIN and how to complete Form SS-4. 1040ez for 2010 tax year Change of address. 1040ez for 2010 tax year  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. 1040ez for 2010 tax year If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. 1040ez for 2010 tax year Be sure to include your suite, room, or other unit number. 1040ez for 2010 tax year Reportable transactions. 1040ez for 2010 tax year  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. 1040ez for 2010 tax year You may have to pay a penalty if you are required to file Form 8886 but do not do so. 1040ez for 2010 tax year Reportable transactions include (1) transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, (2) transactions offered to you under conditions of confidentiality and for which you paid an advisor a minimum fee, (3) transactions for which you have or a related party has a right to a full or partial refund of fees if all or part of the intended tax consequences from the transaction are not sustained, (4) transactions that result in losses of at least $2 million in any single year or $4 million in any combination of years, and (5) transactions with asset holding periods of 45 days or less and that result in a tax credit of more than $250,000. 1040ez for 2010 tax year For more information, see the Instructions for Form 8886. 1040ez for 2010 tax year Form W-4 for 2014. 1040ez for 2010 tax year  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. 1040ez for 2010 tax year Those employees who owed a large amount of tax or received a large refund for 2013 may need to submit a new Form W-4. 1040ez for 2010 tax year See Publication 919, How Do I Adjust My Tax Withholding. 1040ez for 2010 tax year Form 1099-MISC. 1040ez for 2010 tax year  Generally, file Form 1099-MISC if you pay at least $600 in rents, services, and other miscellaneous payments in your farming business to an individual (for example, an accountant, an attorney, or a veterinarian) who is not your employee. 1040ez for 2010 tax year Limited Liability Company (LLC). 1040ez for 2010 tax year  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. 1040ez for 2010 tax year Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 1040ez for 2010 tax year An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. 1040ez for 2010 tax year 7701-3. 1040ez for 2010 tax year See Publication 3402 for more details. 1040ez for 2010 tax year Photographs of missing children. 1040ez for 2010 tax year  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez for 2010 tax year Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez for 2010 tax year You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez for 2010 tax year Prev  Up  Next   Home   More Online Publications