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2009 Federal Tax Forms

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2009 Federal Tax Forms

2009 federal tax forms Index A Additional child tax credit, Additional child tax credit. 2009 federal tax forms Additional Medicare Tax, What's New, Useful Items - You may want to see:, Additional Medicare Tax. 2009 federal tax forms , Additional Medicare Tax. 2009 federal tax forms , Additional Medicare Tax. 2009 federal tax forms , Additional Medicare Tax. 2009 federal tax forms , Additional Medicare Tax. 2009 federal tax forms , Additional Medicare Tax Aliens Nonresident (see specific possession) Resident (see specific possession) American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. 2009 federal tax forms Armed forces, U. 2009 federal tax forms S. 2009 federal tax forms Bona fide residence, Special rule for members of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms Armed Forces, U. 2009 federal tax forms S. 2009 federal tax forms Earned income credit, Earned income credit. 2009 federal tax forms , U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms Source of income, U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms Spouse, Special rule for civilian spouse of active duty member of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms , Civilian spouse of active duty member of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms , Civilian spouse of active duty member of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms , Civilian spouse of active duty member of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms , Civilian spouse of active duty member of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms , Civilian spouse of active duty member of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms , Civilian spouse of active duty member of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms Assistance (see Tax help) Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards B Bankruptcy cases, Chapter 11, Chapter 11 Bankruptcy cases. 2009 federal tax forms Bona fide residence, Bona Fide Residence, Worldwide gross income. 2009 federal tax forms Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. 2009 federal tax forms Nonresident aliens, Special rule for nonresident aliens. 2009 federal tax forms Possession, days in, Days of presence in a possession. 2009 federal tax forms Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Student, Student U. 2009 federal tax forms S. 2009 federal tax forms , days in, Days of presence in the United States. 2009 federal tax forms Reporting change in residency status, Reporting a Change in Bona Fide Residence, Worldwide gross income. 2009 federal tax forms Penalty for not reporting, Penalty for Not Filing Form 8898 Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Tests to meet, Bona Fide Residence U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces, Special rule for members of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms Year of move, Special Rules in the Year of a Move, Puerto Rico Puerto Rico, Puerto Rico C Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Worldwide gross income. 2009 federal tax forms Penalty for not reporting, Penalty for Not Filing Form 8898 Change of address, Reminders Charitable sports event, Charitable Sports Event Child tax credit, additional, Additional child tax credit. 2009 federal tax forms Child, defined, Days of presence in a possession. 2009 federal tax forms Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico CNMI tax return, Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. 2009 federal tax forms Compensation for labor or personal services, Compensation for Labor or Personal Services, Pensions. 2009 federal tax forms Alternative basis, Alternative basis. 2009 federal tax forms Multi-year compensation, Multi-year compensation. 2009 federal tax forms Time basis, Time basis. 2009 federal tax forms Competent Authority Assistance, Competent Authority Assistance How to make your request, How to make your request. 2009 federal tax forms Credit or Refund File a claim for credit or refund of any overpayment sought, Credit or Refund Credits Earned income, Reminders, Earned income credit. 2009 federal tax forms Foreign tax, U. 2009 federal tax forms S. 2009 federal tax forms Government employees. 2009 federal tax forms , Moving expense deduction. 2009 federal tax forms , Foreign Tax Credit if Possession Income Is Excluded D Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. 2009 federal tax forms Moving expenses U. 2009 federal tax forms S. 2009 federal tax forms return, Moving expense deduction. 2009 federal tax forms Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. 2009 federal tax forms Standard deduction, Standard Deduction Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property Dividends, Dividends. 2009 federal tax forms Double taxation, inconsistent tax treatment Mutual agreement procedure, Double Taxation E Earned income credit, Reminders, Earned income credit. 2009 federal tax forms Effectively connected income, Effectively Connected Income Estimated tax payments, Estimated tax payments. 2009 federal tax forms , Estimated tax payments. 2009 federal tax forms , Estimated tax payments. 2009 federal tax forms , Estimated tax payments. 2009 federal tax forms , Estimated tax payments. 2009 federal tax forms , Estimated Tax Exemptions, deduction for, Personal Exemptions Extension of time to file U. 2009 federal tax forms S. 2009 federal tax forms return, Extension of Time To File USVI, Extension of time to file. 2009 federal tax forms F Filing requirements American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. 2009 federal tax forms CNMI, The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. 2009 federal tax forms Guam, Guam, Double Taxation Form 5074, Form 5074. 2009 federal tax forms Possessions, Filing Information for Individuals in Certain U. 2009 federal tax forms S. 2009 federal tax forms Possessions, Double Taxation Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation U. 2009 federal tax forms S. 2009 federal tax forms return, Filing Requirement if Possession Income Is Excluded USVI, The U. 2009 federal tax forms S. 2009 federal tax forms Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. 2009 federal tax forms Form 4868, Extension of time to file. 2009 federal tax forms Form 8689, Form 8689. 2009 federal tax forms Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Form 1040-ES, Estimated Tax 1040-PR, Additional child tax credit. 2009 federal tax forms 1040-SS, Self-employment tax. 2009 federal tax forms , Additional child tax credit. 2009 federal tax forms , Self-employment tax. 2009 federal tax forms , Self-employment tax. 2009 federal tax forms , Self-employment tax. 2009 federal tax forms 1040INFO, Form 1040INFO. 2009 federal tax forms 1040NR, Nonresident alien. 2009 federal tax forms , Nonresident alien. 2009 federal tax forms , Nonresident Alien (Other Than a Bona Fide Resident of the CNMI), Nonresident Alien (Other Than a Bona Fide Resident of Guam), Nonresident Alien (Other Than a Bona Fide Resident of the USVI) 1116, U. 2009 federal tax forms S. 2009 federal tax forms Government employees. 2009 federal tax forms , Moving expense deduction. 2009 federal tax forms , Foreign Tax Credit if Possession Income Is Excluded 3903, Moving expense deduction. 2009 federal tax forms , Moving expense deduction. 2009 federal tax forms , Moving expense deduction. 2009 federal tax forms , Moving expense deduction. 2009 federal tax forms , Moving expense deduction. 2009 federal tax forms , Moving expense deduction. 2009 federal tax forms 4563, Form 4563. 2009 federal tax forms 4563, illustrated example, Illustrated Example of Form 4563, Line 15. 2009 federal tax forms , 4868, Extension of time to file. 2009 federal tax forms , Automatic 6-Month Extension 5074, Form 5074. 2009 federal tax forms , Moving expense deduction. 2009 federal tax forms , Form 5074. 2009 federal tax forms , Moving expense deduction. 2009 federal tax forms 5074, illustrated example, Illustrated Example of Form 5074, Part III. 2009 federal tax forms , 8689, Form 8689. 2009 federal tax forms 8689, illustrated example, Illustrated Example of Form 8689, Part IV. 2009 federal tax forms , 8822, Reminders 8898, Reporting a Change in Bona Fide Residence, Penalty for Not Filing Form 8898 Schedule A (Form 1040), Itemized Deductions Schedule SE (Form 1040), Self-Employment Tax Free tax services, Free help with your tax return. 2009 federal tax forms Fringe benefits, Certain fringe benefits sourced on a geographical basis. 2009 federal tax forms G Government employees, U. 2009 federal tax forms S. 2009 federal tax forms (see specific possession) Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Guam, Guam, Double Taxation Form 5074, Form 5074. 2009 federal tax forms H Help (see Tax help) I Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investments, Investment Income, Royalties. 2009 federal tax forms Labor or personal services, Compensation for Labor or Personal Services, Pensions. 2009 federal tax forms Pensions, Pensions. 2009 federal tax forms Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 2009 federal tax forms , Alternative basis. 2009 federal tax forms Source of, Possession Source Income U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces, U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms U. 2009 federal tax forms S. 2009 federal tax forms income rule, U. 2009 federal tax forms S. 2009 federal tax forms income rule. 2009 federal tax forms Income from American Samoa or Puerto Rico excluded. 2009 federal tax forms , Income from American Samoa or Puerto Rico excluded. 2009 federal tax forms Deductions if income from American Samoa or Puerto Rico excluded, Deductions if Possession Income Is Excluded Interest income, Interest income. 2009 federal tax forms Inventory Sales or other dispositions of, Inventory. 2009 federal tax forms Investment income, Investment Income, Royalties. 2009 federal tax forms IRA deduction, Individual retirement arrangement (IRA) deduction. 2009 federal tax forms Itemized deductions, Itemized Deductions M Medical treatment, qualifying, Qualifying Medical Treatment Moving expense deduction U. 2009 federal tax forms S. 2009 federal tax forms return, Moving expense deduction. 2009 federal tax forms N Net Investment Income Tax, What's New, Useful Items - You may want to see:, Net Investment Income Tax. 2009 federal tax forms , Net Investment Income Tax. 2009 federal tax forms , Net Investment Income Tax Nonresident alien (see specific possession) Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation P Paying your taxes, Paying Your Taxes Penalty Failure to report change in residency status, Penalty for Not Filing Form 8898 Pension income, Pensions. 2009 federal tax forms Permanent home, Permanent home. 2009 federal tax forms Personal exemptions, deduction for, Personal Exemptions Personal property Sales or other dispositions of, Personal property. 2009 federal tax forms Personal service income, Compensation for Labor or Personal Services, Pensions. 2009 federal tax forms Possession source income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. 2009 federal tax forms Labor or personal services, Compensation for Labor or Personal Services, Pensions. 2009 federal tax forms Pensions, Pensions. 2009 federal tax forms Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 2009 federal tax forms , Alternative basis. 2009 federal tax forms U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces, U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms U. 2009 federal tax forms S. 2009 federal tax forms income rule, U. 2009 federal tax forms S. 2009 federal tax forms income rule. 2009 federal tax forms Possessions, list of, Introduction Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. 2009 federal tax forms Nonresident aliens, Special rule for nonresident aliens. 2009 federal tax forms Possession, days in, Days of presence in a possession. 2009 federal tax forms Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Permanent home, Permanent home. 2009 federal tax forms Student, Student U. 2009 federal tax forms S. 2009 federal tax forms , days in, Days of presence in the United States. 2009 federal tax forms Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Additional child tax credit, Additional child tax credit. 2009 federal tax forms Bona fide residence Year of move, Puerto Rico Q Qualifying medical treatment, Qualifying Medical Treatment R Real property Sales or other dispositions of, Real property. 2009 federal tax forms Reminders Earned income credit (EIC). 2009 federal tax forms , Reminders Electronic filing. 2009 federal tax forms , Reminders Rental income, Rental income. 2009 federal tax forms Resident alien (see specific possession) Royalty income, Royalties. 2009 federal tax forms S Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Self-employment tax U. 2009 federal tax forms S. 2009 federal tax forms return, Self-Employment Tax Self-employment tax deduction, Self-employment tax deduction. 2009 federal tax forms Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 2009 federal tax forms , Alternative basis. 2009 federal tax forms Significant connection, Significant Connection, Source of income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. 2009 federal tax forms Labor or personal services, Compensation for Labor or Personal Services, Pensions. 2009 federal tax forms Pensions, Pensions. 2009 federal tax forms Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 2009 federal tax forms , Alternative basis. 2009 federal tax forms U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces, U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms U. 2009 federal tax forms S. 2009 federal tax forms income rule, U. 2009 federal tax forms S. 2009 federal tax forms income rule. 2009 federal tax forms Special rules for filing (see specific possession) Special rules for gains from dispositions of certain property, Special Rules for Gains From Dispositions of Certain Property Sports event, charitable, Charitable Sports Event Standard deduction, Standard Deduction Statement of Specified Foreign Financial Assets, Form 8938,, Reminders Student, Student T Tables U. 2009 federal tax forms S. 2009 federal tax forms filing requirements for most taxpayers (Table 4-1), U. 2009 federal tax forms S. 2009 federal tax forms source of income (Table 2-1), Table 2-1. 2009 federal tax forms General Rules for Determining U. 2009 federal tax forms S. 2009 federal tax forms Source of Income Tax help, How To Get Tax Help Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Taxpayer Clinics, Low Income Taxpayer Clinics, Low Income Taxpayer Clinics (LITCs). 2009 federal tax forms TTY/TDD information, How To Get Tax Help U U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces Bona fide residence, Special rule for members of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms Earned income credit, Earned income credit. 2009 federal tax forms , U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms Source of income, U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms Spouse, Special rule for civilian spouse of active duty member of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms , Civilian spouse of active duty member of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms , Civilian spouse of active duty member of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms , Civilian spouse of active duty member of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms , Civilian spouse of active duty member of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms , Civilian spouse of active duty member of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms , Civilian spouse of active duty member of the U. 2009 federal tax forms S. 2009 federal tax forms Armed Forces. 2009 federal tax forms U. 2009 federal tax forms S. 2009 federal tax forms Government employees (see specific possession) U. 2009 federal tax forms S. 2009 federal tax forms income rule, U. 2009 federal tax forms S. 2009 federal tax forms income rule. 2009 federal tax forms U. 2009 federal tax forms S. 2009 federal tax forms return with excluded income, Deductions if Possession Income Is Excluded U. 2009 federal tax forms S. 2009 federal tax forms return, possession income excluded on, Special Rules for Completing Your U. 2009 federal tax forms S. 2009 federal tax forms Tax Return, Foreign Tax Credit if Possession Income Is Excluded Credits Earned income credit, Earned income credit. 2009 federal tax forms Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. 2009 federal tax forms Itemized deductions, Itemized Deductions Moving expenses, Moving expense deduction. 2009 federal tax forms Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. 2009 federal tax forms Standard deduction, Standard Deduction U. 2009 federal tax forms S. 2009 federal tax forms taxation of possession income, to get information on, Introduction U. 2009 federal tax forms S. 2009 federal tax forms Virgin Islands (USVI), The U. 2009 federal tax forms S. 2009 federal tax forms Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. 2009 federal tax forms Form 4868, Extension of time to file. 2009 federal tax forms Form 8689, Form 8689. 2009 federal tax forms V Virgin Islands, U. 2009 federal tax forms S. 2009 federal tax forms , The U. 2009 federal tax forms S. 2009 federal tax forms Virgin Islands, Double Taxation W When to file U. 2009 federal tax forms S. 2009 federal tax forms return, When To File, Extension beyond 2 months. 2009 federal tax forms Where To File U. 2009 federal tax forms S. 2009 federal tax forms return, Where To File Which return to file (see specific possession) Who must file U. 2009 federal tax forms S. 2009 federal tax forms return, Filing Requirement if Possession Income Is Excluded Prev  Up     Home   More Online Publications
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The 2009 Federal Tax Forms

2009 federal tax forms 2. 2009 federal tax forms   Simplified Employee Pensions (SEPs) Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Setting Up a SEPWhen not to use Form 5305-SEP. 2009 federal tax forms How Much Can I Contribute?Contribution Limits Deducting ContributionsDeduction Limit for Contributions for Participants Deduction Limit for Self-Employed Individuals Carryover of Excess SEP Contributions When To Deduct Contributions Where To Deduct Contributions Salary Reduction Simplified Employee Pensions (SARSEPs)SARSEP ADP test. 2009 federal tax forms Deferral percentage. 2009 federal tax forms Employee compensation. 2009 federal tax forms Compensation of self-employed individuals. 2009 federal tax forms Choice not to treat deferrals as compensation. 2009 federal tax forms Limit on Elective Deferrals Tax Treatment of Deferrals Distributions (Withdrawals) Additional TaxesEffects on employee. 2009 federal tax forms Reporting and Disclosure Requirements Topics - This chapter discusses: Setting up a SEP How much can I contribute Deducting contributions Salary reduction simplified employee pensions (SARSEPs) Distributions (withdrawals) Additional taxes Reporting and disclosure requirements Useful Items - You may want to see: Publication 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4285 SEP Checklist 4286 SARSEP Checklist 4333 SEP Retirement Plans for Small Businesses 4336 SARSEP for Small Businesses 4407 SARSEP—Key Issues and Assistance Forms (and Instructions) W-2 Wage and Tax Statement 1040 U. 2009 federal tax forms S. 2009 federal tax forms Individual Income Tax Return 5305-SEP Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement 5305A-SEP Salary Reduction Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A SEP is a written plan that allows you to make contributions toward your own retirement and your employees' retirement without getting involved in a more complex qualified plan. 2009 federal tax forms Under a SEP, you make contributions to a traditional individual retirement arrangement (called a SEP-IRA) set up by or for each eligible employee. 2009 federal tax forms A SEP-IRA is owned and controlled by the employee, and you make contributions to the financial institution where the SEP-IRA is maintained. 2009 federal tax forms SEP-IRAs are set up for, at a minimum, each eligible employee (defined below). 2009 federal tax forms A SEP-IRA may have to be set up for a leased employee (defined in chapter 1), but does not need to be set up for excludable employees (defined later). 2009 federal tax forms Eligible employee. 2009 federal tax forms   An eligible employee is an individual who meets all the following requirements. 2009 federal tax forms Has reached age 21. 2009 federal tax forms Has worked for you in at least 3 of the last 5 years. 2009 federal tax forms Has received at least $550 in compensation from you in 2013. 2009 federal tax forms This amount remains the same in 2014. 2009 federal tax forms    You can use less restrictive participation requirements than those listed, but not more restrictive ones. 2009 federal tax forms Excludable employees. 2009 federal tax forms   The following employees can be excluded from coverage under a SEP. 2009 federal tax forms Employees covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. 2009 federal tax forms Nonresident alien employees who have received no U. 2009 federal tax forms S. 2009 federal tax forms source wages, salaries, or other personal services compensation from you. 2009 federal tax forms For more information about nonresident aliens, see Publication 519, U. 2009 federal tax forms S. 2009 federal tax forms Tax Guide for Aliens. 2009 federal tax forms Setting Up a SEP There are three basic steps in setting up a SEP. 2009 federal tax forms You must execute a formal written agreement to provide benefits to all eligible employees. 2009 federal tax forms You must give each eligible employee certain information about the SEP. 2009 federal tax forms A SEP-IRA must be set up by or for each eligible employee. 2009 federal tax forms Many financial institutions will help you set up a SEP. 2009 federal tax forms Formal written agreement. 2009 federal tax forms   You must execute a formal written agreement to provide benefits to all eligible employees under a SEP. 2009 federal tax forms You can satisfy the written agreement requirement by adopting an IRS model SEP using Form 5305-SEP. 2009 federal tax forms However, see When not to use Form 5305-SEP, below. 2009 federal tax forms   If you adopt an IRS model SEP using Form 5305-SEP, no prior IRS approval or determination letter is required. 2009 federal tax forms Keep the original form. 2009 federal tax forms Do not file it with the IRS. 2009 federal tax forms Also, using Form 5305-SEP will usually relieve you from filing annual retirement plan information returns with the IRS and the Department of Labor. 2009 federal tax forms See the Form 5305-SEP instructions for details. 2009 federal tax forms If you choose not to use Form 5305-SEP, you should seek professional advice in adopting a SEP. 2009 federal tax forms When not to use Form 5305-SEP. 2009 federal tax forms   You cannot use Form 5305-SEP if any of the following apply. 2009 federal tax forms You currently maintain any other qualified retirement plan other than another SEP. 2009 federal tax forms You have any eligible employees for whom IRAs have not been set up. 2009 federal tax forms You use the services of leased employees, who are not your common-law employees (as described in chapter 1). 2009 federal tax forms You are a member of any of the following unless all eligible employees of all the members of these groups, trades, or businesses participate under the SEP. 2009 federal tax forms An affiliated service group described in section 414(m). 2009 federal tax forms A controlled group of corporations described in section 414(b). 2009 federal tax forms Trades or businesses under common control described in section 414(c). 2009 federal tax forms You do not pay the cost of the SEP contributions. 2009 federal tax forms Information you must give to employees. 2009 federal tax forms   You must give each eligible employee a copy of Form 5305-SEP, its instructions, and the other information listed in the Form 5305-SEP instructions. 2009 federal tax forms An IRS model SEP is not considered adopted until you give each employee this information. 2009 federal tax forms Setting up the employee's SEP-IRA. 2009 federal tax forms   A SEP-IRA must be set up by or for each eligible employee. 2009 federal tax forms SEP-IRAs can be set up with banks, insurance companies, or other qualified financial institutions. 2009 federal tax forms You send SEP contributions to the financial institution where the SEP-IRA is maintained. 2009 federal tax forms Deadline for setting up a SEP. 2009 federal tax forms   You can set up a SEP for any year as late as the due date (including extensions) of your income tax return for that year. 2009 federal tax forms Credit for startup costs. 2009 federal tax forms   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP that first became effective in 2013. 2009 federal tax forms For more information, see Credit for startup costs under Reminders, earlier. 2009 federal tax forms How Much Can I Contribute? The SEP rules permit you to contribute a limited amount of money each year to each employee's SEP-IRA. 2009 federal tax forms If you are self-employed, you can contribute to your own SEP-IRA. 2009 federal tax forms Contributions must be in the form of money (cash, check, or money order). 2009 federal tax forms You cannot contribute property. 2009 federal tax forms However, participants may be able to transfer or roll over certain property from one retirement plan to another. 2009 federal tax forms See Publication 590 for more information about rollovers. 2009 federal tax forms You do not have to make contributions every year. 2009 federal tax forms But if you make contributions, they must be based on a written allocation formula and must not discriminate in favor of highly compensated employees (defined in chapter 1). 2009 federal tax forms When you contribute, you must contribute to the SEP-IRAs of all participants who actually performed personal services during the year for which the contributions are made, including employees who die or terminate employment before the contributions are made. 2009 federal tax forms Contributions are deductible within limits, as discussed later, and generally are not taxable to the plan participants. 2009 federal tax forms A SEP-IRA cannot be a Roth IRA. 2009 federal tax forms Employer contributions to a SEP-IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. 2009 federal tax forms Unlike regular contributions to a traditional IRA, contributions under a SEP can be made to participants over age 70½. 2009 federal tax forms If you are self-employed, you can also make contributions under the SEP for yourself even if you are over 70½. 2009 federal tax forms Participants age 70½ or over must take required minimum distributions. 2009 federal tax forms Time limit for making contributions. 2009 federal tax forms   To deduct contributions for a year, you must make the contributions by the due date (including extensions) of your tax return for the year. 2009 federal tax forms Contribution Limits Contributions you make for 2013 to a common-law employee's SEP-IRA cannot exceed the lesser of 25% of the employee's compensation or $51,000. 2009 federal tax forms Compensation generally does not include your contributions to the SEP. 2009 federal tax forms The SEP plan document will specify how the employer contribution is determined and how it will be allocated to participants. 2009 federal tax forms Example. 2009 federal tax forms Your employee, Mary Plant, earned $21,000 for 2013. 2009 federal tax forms The maximum contribution you can make to her SEP-IRA is $5,250 (25% x $21,000). 2009 federal tax forms Contributions for yourself. 2009 federal tax forms   The annual limits on your contributions to a common-law employee's SEP-IRA also apply to contributions you make to your own SEP-IRA. 2009 federal tax forms However, special rules apply when figuring your maximum deductible contribution. 2009 federal tax forms See Deduction Limit for Self-Employed Individuals , later. 2009 federal tax forms Annual compensation limit. 2009 federal tax forms   You cannot consider the part of an employee's compensation over $255,000 when figuring your contribution limit for that employee. 2009 federal tax forms However, $51,000 is the maximum contribution for an eligible employee. 2009 federal tax forms These limits are $260,000 and $52,000, respectively, in 2014. 2009 federal tax forms Example. 2009 federal tax forms Your employee, Susan Green, earned $210,000 for 2013. 2009 federal tax forms Because of the maximum contribution limit for 2013, you can only contribute $51,000 to her SEP-IRA. 2009 federal tax forms More than one plan. 2009 federal tax forms   If you contribute to a defined contribution plan (defined in chapter 4), annual additions to an account are limited to the lesser of $51,000 or 100% of the participant's compensation. 2009 federal tax forms When you figure this limit, you must add your contributions to all defined contribution plans maintained by you. 2009 federal tax forms Because a SEP is considered a defined contribution plan for this limit, your contributions to a SEP must be added to your contributions to other defined contribution plans you maintain. 2009 federal tax forms Tax treatment of excess contributions. 2009 federal tax forms   Excess contributions are your contributions to an employee's SEP-IRA (or to your own SEP-IRA) for 2013 that exceed the lesser of the following amounts. 2009 federal tax forms 25% of the employee's compensation (or, for you, 20% of your net earnings from self-employment). 2009 federal tax forms $51,000. 2009 federal tax forms Excess contributions are included in the employee's income for the year and are treated as contributions by the employee to his or her SEP-IRA. 2009 federal tax forms For more information on employee tax treatment of excess contributions, see chapter 1 in Publication 590. 2009 federal tax forms Reporting on Form W-2. 2009 federal tax forms   Do not include SEP contributions on your employee's Form W-2 unless contributions were made under a salary reduction arrangement (discussed later). 2009 federal tax forms Deducting Contributions Generally, you can deduct the contributions you make each year to each employee's SEP-IRA. 2009 federal tax forms If you are self-employed, you can deduct the contributions you make each year to your own SEP-IRA. 2009 federal tax forms Deduction Limit for Contributions for Participants The most you can deduct for your contributions to you or your employee's SEP-IRA is the lesser of the following amounts. 2009 federal tax forms Your contributions (including any excess contributions carryover). 2009 federal tax forms 25% of the compensation (limited to $255,000 per participant) paid to the participants during 2013 from the business that has the plan, not to exceed $51,000 per participant. 2009 federal tax forms In 2014, the amounts in (2) above are $260,000 and $52,000, respectively. 2009 federal tax forms Deduction Limit for Self-Employed Individuals If you contribute to your own SEP-IRA, you must make a special computation to figure your maximum deduction for these contributions. 2009 federal tax forms When figuring the deduction for contributions made to your own SEP-IRA, compensation is your net earnings from self-employment (defined in chapter 1), which takes into account both the following deductions. 2009 federal tax forms The deduction for the deductible part of your self-employment tax. 2009 federal tax forms The deduction for contributions to your own SEP-IRA. 2009 federal tax forms The deduction for contributions to your own SEP-IRA and your net earnings depend on each other. 2009 federal tax forms For this reason, you determine the deduction for contributions to your own SEP-IRA indirectly by reducing the contribution rate called for in your plan. 2009 federal tax forms To do this, use the Rate Table for Self-Employed or the Rate Worksheet for Self-Employed, whichever is appropriate for your plan's contribution rate, in chapter 5. 2009 federal tax forms Then figure your maximum deduction by using the Deduction Worksheet for Self-Employed in chapter 5. 2009 federal tax forms Carryover of Excess SEP Contributions If you made SEP contributions that are more than the deduction limit (nondeductible contributions), you can carry over and deduct the difference in later years. 2009 federal tax forms However, the carryover, when combined with the contribution for the later year, is subject to the deduction limit for that year. 2009 federal tax forms If you also contributed to a defined benefit plan or defined contribution plan, see Carryover of Excess Contributions under Employer Deduction in chapter 4 for the carryover limit. 2009 federal tax forms Excise tax. 2009 federal tax forms   If you made nondeductible (excess) contributions to a SEP, you may be subject to a 10% excise tax. 2009 federal tax forms For information about the excise tax, see Excise Tax for Nondeductible (Excess) Contributions under Employer Deduction in chapter 4. 2009 federal tax forms When To Deduct Contributions When you can deduct contributions made for a year depends on the tax year on which the SEP is maintained. 2009 federal tax forms If the SEP is maintained on a calendar year basis, you deduct the yearly contributions on your tax return for the year within which the calendar year ends. 2009 federal tax forms If you file your tax return and maintain the SEP using a fiscal year or short tax year, you deduct contributions made for a year on your tax return for that year. 2009 federal tax forms Example. 2009 federal tax forms You are a fiscal year taxpayer whose tax year ends June 30. 2009 federal tax forms You maintain a SEP on a calendar year basis. 2009 federal tax forms You deduct SEP contributions made for calendar year 2013 on your tax return for your tax year ending June 30, 2014. 2009 federal tax forms Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. 2009 federal tax forms For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040), Profit or Loss From Farming; partnerships deduct them on Form 1065, U. 2009 federal tax forms S. 2009 federal tax forms Return of Partnership Income; and corporations deduct them on Form 1120, U. 2009 federal tax forms S. 2009 federal tax forms Corporation Income Tax Return, or Form 1120S, U. 2009 federal tax forms S. 2009 federal tax forms Income Tax Return for an S Corporation. 2009 federal tax forms Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. 2009 federal tax forms (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 2009 federal tax forms , you receive from the partnership. 2009 federal tax forms ) Remember that sole proprietors and partners can't deduct as a business expense contributions made to a SEP for themselves, only those made for their common-law employees. 2009 federal tax forms Salary Reduction Simplified Employee Pensions (SARSEPs) A SARSEP is a SEP set up before 1997 that includes a salary reduction arrangement. 2009 federal tax forms (See the Caution, next. 2009 federal tax forms ) Under a SARSEP, your employees can choose to have you contribute part of their pay to their SEP-IRAs rather than receive it in cash. 2009 federal tax forms This contribution is called an “elective deferral” because employees choose (elect) to set aside the money, and they defer the tax on the money until it is distributed to them. 2009 federal tax forms You are not allowed to set up a SARSEP after 1996. 2009 federal tax forms However, participants (including employees hired after 1996) in a SARSEP set up before 1997 can continue to have you contribute part of their pay to the plan. 2009 federal tax forms If you are interested in setting up a retirement plan that includes a salary reduction arrangement, see chapter 3. 2009 federal tax forms Who can have a SARSEP?   A SARSEP set up before 1997 is available to you and your eligible employees only if all the following requirements are met. 2009 federal tax forms At least 50% of your employees eligible to participate choose to make elective deferrals. 2009 federal tax forms You have 25 or fewer employees who were eligible to participate in the SEP at any time during the preceding year. 2009 federal tax forms The elective deferrals of your highly compensated employees meet the SARSEP ADP test. 2009 federal tax forms SARSEP ADP test. 2009 federal tax forms   Under the SARSEP ADP test, the amount deferred each year by each eligible highly compensated employee as a percentage of pay (the deferral percentage) cannot be more than 125% of the average deferral percentage (ADP) of all non-highly compensated employees eligible to participate. 2009 federal tax forms A highly compensated employee is defined in chapter 1. 2009 federal tax forms Deferral percentage. 2009 federal tax forms   The deferral percentage for an employee for a year is figured as follows. 2009 federal tax forms   The elective employer contributions (excluding certain catch-up contributions)  paid to the SEP for the employee for the year     The employee's compensation (limited to $255,000 in 2013)   The instructions for Form 5305A-SEP have a worksheet you can use to determine whether the elective deferrals of your highly compensated employees meet the SARSEP ADP test. 2009 federal tax forms Employee compensation. 2009 federal tax forms   For figuring the deferral percentage, compensation is generally the amount you pay to the employee for the year. 2009 federal tax forms Compensation includes the elective deferral and other amounts deferred in certain employee benefit plans. 2009 federal tax forms See Compensation in chapter 1. 2009 federal tax forms Elective deferrals under the SARSEP are included in figuring your employees' deferral percentage even though they are not included in the income of your employees for income tax purposes. 2009 federal tax forms Compensation of self-employed individuals. 2009 federal tax forms   If you are self-employed, compensation is your net earnings from self-employment as defined in chapter 1. 2009 federal tax forms   Compensation does not include tax-free items (or deductions related to them) other than foreign earned income and housing cost amounts. 2009 federal tax forms Choice not to treat deferrals as compensation. 2009 federal tax forms   You can choose not to treat elective deferrals (and other amounts deferred in certain employee benefit plans) for a year as compensation under your SARSEP. 2009 federal tax forms Limit on Elective Deferrals The most a participant can choose to defer for calendar year 2013 is the lesser of the following amounts. 2009 federal tax forms 25% of the participant's compensation (limited to $255,000 of the participant's compensation). 2009 federal tax forms $17,500. 2009 federal tax forms The $17,500 limit applies to the total elective deferrals the employee makes for the year to a SEP and any of the following. 2009 federal tax forms Cash or deferred arrangement (section 401(k) plan). 2009 federal tax forms Salary reduction arrangement under a tax-sheltered annuity plan (section 403(b) plan). 2009 federal tax forms SIMPLE IRA plan. 2009 federal tax forms In 2014, the $255,000 limit increases to $260,000 and the $17,500 limit remains at $17,500. 2009 federal tax forms Catch-up contributions. 2009 federal tax forms   A SARSEP can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. 2009 federal tax forms The catch-up contribution limit for 2013 is $5,500 and remains at $5,500 for 2014. 2009 federal tax forms Elective deferrals are not treated as catch-up contributions for 2013 until they exceed the elective deferral limit (the lesser of 25% of compensation or $17,500), the SARSEP ADP test limit discussed earlier, or the plan limit (if any). 2009 federal tax forms However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. 2009 federal tax forms The catch-up contribution limit. 2009 federal tax forms The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. 2009 federal tax forms   Catch-up contributions are not subject to the elective deferral limit (the lesser of 25% of compensation or $17,500 in 2013 and in 2014). 2009 federal tax forms Overall limit on SEP contributions. 2009 federal tax forms   If you also make nonelective contributions to a SEP-IRA, the total of the nonelective and elective contributions to that SEP-IRA cannot exceed the lesser of 25% of the employee's compensation or $51,000 for 2013 ($52,000 for 2014). 2009 federal tax forms The same rule applies to contributions you make to your own SEP-IRA. 2009 federal tax forms See Contribution Limits , earlier. 2009 federal tax forms Figuring the elective deferral. 2009 federal tax forms   For figuring the 25% limit on elective deferrals, compensation does not include SEP contributions, including elective deferrals or other amounts deferred in certain employee benefit plans. 2009 federal tax forms Tax Treatment of Deferrals Elective deferrals that are not more than the limits discussed earlier under Limit on Elective Deferrals are excluded from your employees' wages subject to federal income tax in the year of deferral. 2009 federal tax forms However, these deferrals are included in wages for social security, Medicare, and federal unemployment (FUTA) tax. 2009 federal tax forms Excess deferrals. 2009 federal tax forms   For 2013, excess deferrals are the elective deferrals for the year that are more than the $17,500 limit discussed earlier. 2009 federal tax forms For a participant who is eligible to make catch-up contributions, excess deferrals are the elective deferrals that are more than $23,000. 2009 federal tax forms The treatment of excess deferrals made under a SARSEP is similar to the treatment of excess deferrals made under a qualified plan. 2009 federal tax forms See Treatment of Excess Deferrals under Elective Deferrals (401(k) Plans) in chapter 4. 2009 federal tax forms Excess SEP contributions. 2009 federal tax forms   Excess SEP contributions are elective deferrals of highly compensated employees that are more than the amount permitted under the SARSEP ADP test. 2009 federal tax forms You must notify your highly compensated employees within 2½ months after the end of the plan year of their excess SEP contributions. 2009 federal tax forms If you do not notify them within this time period, you must pay a 10% tax on the excess. 2009 federal tax forms For an explanation of the notification requirements, see Rev. 2009 federal tax forms Proc. 2009 federal tax forms 91-44, 1991-2 C. 2009 federal tax forms B. 2009 federal tax forms 733. 2009 federal tax forms If you adopted a SARSEP using Form 5305A-SEP, the notification requirements are explained in the instructions for that form. 2009 federal tax forms Reporting on Form W-2. 2009 federal tax forms   Do not include elective deferrals in the “Wages, tips, other compensation” box of Form W-2. 2009 federal tax forms You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. 2009 federal tax forms You must also include them in box 12. 2009 federal tax forms Mark the “Retirement plan” checkbox in box 13. 2009 federal tax forms For more information, see the Form W-2 instructions. 2009 federal tax forms Distributions (Withdrawals) As an employer, you cannot prohibit distributions from a SEP-IRA. 2009 federal tax forms Also, you cannot make your contributions on the condition that any part of them must be kept in the account after you have made your contributions to the employee's accounts. 2009 federal tax forms Distributions are subject to IRA rules. 2009 federal tax forms Generally, you or your employee must begin to receive distributions from a SEP-IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. 2009 federal tax forms For more information about IRA rules, including the tax treatment of distributions, rollovers, required distributions, and income tax withholding, see Publication 590. 2009 federal tax forms Additional Taxes The tax advantages of using SEP-IRAs for retirement savings can be offset by additional taxes that may be imposed for all the following actions. 2009 federal tax forms Making excess contributions. 2009 federal tax forms Making early withdrawals. 2009 federal tax forms Not making required withdrawals. 2009 federal tax forms For information about these taxes, see chapter 1 in Publication 590. 2009 federal tax forms Also, a SEP-IRA may be disqualified, or an excise tax may apply, if the account is involved in a prohibited transaction, discussed next. 2009 federal tax forms Prohibited transaction. 2009 federal tax forms   If an employee improperly uses his or her SEP-IRA, such as by borrowing money from it, the employee has engaged in a prohibited transaction. 2009 federal tax forms In that case, the SEP-IRA will no longer qualify as an IRA. 2009 federal tax forms For a list of prohibited transactions, see Prohibited Transactions in chapter 4. 2009 federal tax forms Effects on employee. 2009 federal tax forms   If a SEP-IRA is disqualified because of a prohibited transaction, the assets in the account will be treated as having been distributed to the employee on the first day of the year in which the transaction occurred. 2009 federal tax forms The employee must include in income the fair market value of the assets (on the first day of the year) that is more than any cost basis in the account. 2009 federal tax forms Also, the employee may have to pay the additional tax for making early withdrawals. 2009 federal tax forms Reporting and Disclosure Requirements If you set up a SEP using Form 5305-SEP, you must give your eligible employees certain information about the SEP when you set it up. 2009 federal tax forms See Setting Up a SEP , earlier. 2009 federal tax forms Also, you must give your eligible employees a statement each year showing any contributions to their SEP-IRAs. 2009 federal tax forms You must also give them notice of any excess contributions. 2009 federal tax forms For details about other information you must give them, see the instructions for Form 5305-SEP or Form 5305A-SEP (for a salary reduction SEP). 2009 federal tax forms Even if you did not use Form 5305-SEP or Form 5305A-SEP to set up your SEP, you must give your employees information similar to that described above. 2009 federal tax forms For more information, see the instructions for either Form 5305-SEP or Form 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