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2011 Irs Form 5329

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2011 Irs Form 5329

2011 irs form 5329 1. 2011 irs form 5329   Definitions You Need To Know Table of Contents Other options. 2011 irs form 5329 Exception. 2011 irs form 5329 Certain terms used in this publication are defined below. 2011 irs form 5329 The same term used in another publication may have a slightly different meaning. 2011 irs form 5329 Annual additions. 2011 irs form 5329   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. 2011 irs form 5329 Annual benefits. 2011 irs form 5329   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. 2011 irs form 5329 Business. 2011 irs form 5329   A business is an activity in which a profit motive is present and economic activity is involved. 2011 irs form 5329 Service as a newspaper carrier under age 18 or as a public official is not a business. 2011 irs form 5329 Common-law employee. 2011 irs form 5329   A common-law employee is any individual who, under common law, would have the status of an employee. 2011 irs form 5329 A leased employee can also be a common-law employee. 2011 irs form 5329   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. 2011 irs form 5329 For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. 2011 irs form 5329   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. 2011 irs form 5329 For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. 2011 irs form 5329 S. 2011 irs form 5329 citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. 2011 irs form 5329   However, an individual may be a common-law employee and a self-employed person as well. 2011 irs form 5329 For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. 2011 irs form 5329 In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. 2011 irs form 5329 However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. 2011 irs form 5329 Compensation. 2011 irs form 5329   Compensation for plan allocations is the pay a participant received from you for personal services for a year. 2011 irs form 5329 You can generally define compensation as including all the following payments. 2011 irs form 5329 Wages and salaries. 2011 irs form 5329 Fees for professional services. 2011 irs form 5329 Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. 2011 irs form 5329 Commissions and tips. 2011 irs form 5329 Fringe benefits. 2011 irs form 5329 Bonuses. 2011 irs form 5329   For a self-employed individual, compensation means the earned income, discussed later, of that individual. 2011 irs form 5329   Compensation generally includes amounts deferred in the following employee benefit plans. 2011 irs form 5329 These amounts are elective deferrals. 2011 irs form 5329 Qualified cash or deferred arrangement (section 401(k) plan). 2011 irs form 5329 Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. 2011 irs form 5329 Section 457 nonqualified deferred compensation plan. 2011 irs form 5329 Section 125 cafeteria plan. 2011 irs form 5329   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. 2011 irs form 5329 The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. 2011 irs form 5329 Other options. 2011 irs form 5329   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. 2011 irs form 5329 The employee's wages as defined for income tax withholding purposes. 2011 irs form 5329 The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. 2011 irs form 5329 The employee's social security wages (including elective deferrals). 2011 irs form 5329   Compensation generally cannot include either of the following items. 2011 irs form 5329 Nontaxable reimbursements or other expense allowances. 2011 irs form 5329 Deferred compensation (other than elective deferrals). 2011 irs form 5329 SIMPLE plans. 2011 irs form 5329   A special definition of compensation applies for SIMPLE plans. 2011 irs form 5329 See chapter 3. 2011 irs form 5329 Contribution. 2011 irs form 5329   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. 2011 irs form 5329 Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. 2011 irs form 5329 Deduction. 2011 irs form 5329   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. 2011 irs form 5329 Limits apply to the amount deductible. 2011 irs form 5329 Earned income. 2011 irs form 5329   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. 2011 irs form 5329   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. 2011 irs form 5329 Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. 2011 irs form 5329 It includes income from licensing the use of property other than goodwill. 2011 irs form 5329   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. 2011 irs form 5329   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. 2011 irs form 5329 Employer. 2011 irs form 5329   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. 2011 irs form 5329 A sole proprietor is treated as his or her own employer for retirement plan purposes. 2011 irs form 5329 However, a partner is not an employer for retirement plan purposes. 2011 irs form 5329 Instead, the partnership is treated as the employer of each partner. 2011 irs form 5329 Highly compensated employee. 2011 irs form 5329   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. 2011 irs form 5329 Leased employee. 2011 irs form 5329   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. 2011 irs form 5329 Provides services to you under an agreement between you and a leasing organization. 2011 irs form 5329 Has performed services for you (or for you and related persons) substantially full time for at least 1 year. 2011 irs form 5329 Performs services under your primary direction or control. 2011 irs form 5329 Exception. 2011 irs form 5329   A leased employee is not treated as your employee if all the following conditions are met. 2011 irs form 5329 Leased employees are not more than 20% of your non-highly compensated work force. 2011 irs form 5329 The employee is covered under the leasing organization's qualified pension plan. 2011 irs form 5329 The leasing organization's plan is a money purchase pension plan that has all the following provisions. 2011 irs form 5329 Immediate participation. 2011 irs form 5329 (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. 2011 irs form 5329 ) Full and immediate vesting. 2011 irs form 5329 A nonintegrated employer contribution rate of at least 10% of compensation for each participant. 2011 irs form 5329 However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. 2011 irs form 5329 Net earnings from self-employment. 2011 irs form 5329   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. 2011 irs form 5329 Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. 2011 irs form 5329   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. 2011 irs form 5329   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. 2011 irs form 5329 You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. 2011 irs form 5329   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). 2011 irs form 5329 It does not include income passed through to shareholders of S corporations. 2011 irs form 5329 Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. 2011 irs form 5329 Distributions of other income or loss to limited partners are not net earnings from self-employment. 2011 irs form 5329   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. 2011 irs form 5329 Qualified plan. 2011 irs form 5329   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. 2011 irs form 5329 You can deduct contributions made to the plan for your employees. 2011 irs form 5329 Earnings on these contributions are generally tax free until distributed at retirement. 2011 irs form 5329 Profit-sharing, money purchase, and defined benefit plans are qualified plans. 2011 irs form 5329 A 401(k) plan is also a qualified plan. 2011 irs form 5329 Participant. 2011 irs form 5329   A participant is an eligible employee who is covered by your retirement plan. 2011 irs form 5329 See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. 2011 irs form 5329 Partner. 2011 irs form 5329   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. 2011 irs form 5329 For retirement plans, a partner is treated as an employee of the partnership. 2011 irs form 5329 Self-employed individual. 2011 irs form 5329   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. 2011 irs form 5329 Sole proprietors and partners are self-employed. 2011 irs form 5329 Self-employment can include part-time work. 2011 irs form 5329   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. 2011 irs form 5329 See Common-law employee and Net earnings from self-employment , earlier. 2011 irs form 5329   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. 2011 irs form 5329 See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. 2011 irs form 5329 Sole proprietor. 2011 irs form 5329   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. 2011 irs form 5329 For retirement plans, a sole proprietor is treated as both an employer and an employee. 2011 irs form 5329 Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - S Corporation Statistics

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Certain corporations elect to be treated as S corporations for Federal tax purposes. Electing to be treated as an S corporation allows income to flow through the corporation without being taxed until it is claimed as income by the shareholders. This avoids double taxation of corporate income. Here you will find data tables and SOI Bulletin articles concerning 1120S corporations.

Featured Areas:

Integrated Business Data: Tables and articles that combine the annual SOI cross-sectional studies of corporation (C and S corporations), partnership, and nonfarm sole proprietorship data.

S Corporation Returns
Article by Kelly Luttrel, SOI
S corporations continue to be the most prevalent type of corporation. For Tax Year 2003, about 61.9 percent of all corporations filed a Form 1120S. The total number of returns filed by S corporations for Tax Year 2003 increased 5.9 percent to nearly 3.3 million, from nearly 3.2 million reported in Tax Year 2002. S corporations became the most common corporate entity type in 1997.

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The following are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

Table 1: Returns of Active Corporations, Form 1120S
Data Presented: Total receipts and deductions, portfolio income, rental income, and total net income
Classified By:

Major industry


Table 2: Returns with Net Income, Form 1120S

Data Presented: Total receipts and deductions, portfolio income, rental income, and total net income
Classified By: Major industry

Table 3: Returns of Active Corporations, Form 1120S
Data Presented: Balance sheet items
Classified By: Major industry
  Note: Table 7 is presented in lieu of Table 3; Table 7 provides both balance sheet and income statement items

Table 4: Returns of Active Corporations, Form 1120S
Data Presented: Total receipts and deductions, portfolio income, rental income, and total net income
Classified By: Size of business receipts and industrial sector

Table 5: Returns of Active Corporations, Form 1120S
Data Presented: Rental real estate income.
Classified By: Selected industrial sector and major industry

Table 6: Returns of Active Corporations, Form 1120S
Data Presented: Total receipts and deductions, portfolio income, rental income, and total net income
Classified By: Number of shareholders

Table 7: Returns of Active Corporations, Form 1120S
Data Presented: Balance sheet and income statement items
Classified By: Major industry

Table 8: Returns With Net Income from a Trade or Business, Form 1120S
Data Presented: Balance sheet and income statement items

 Classified By:

Major industry


S Corporations, Selected Figures

Figures:

 


Figure A: S Corporation Total Net Income (Less Deficit)

Tax Years: 2007  2006  2005  2004


Figure B: Number of Form 1120 Series Returns, by Type of Corporation

Tax Years: 2007  2006  2005  2004


Figure C: S Corporation Annual Percentage Increase/Decrease

Tax Years:             2006  2005  2004
  Note: Figure C will no longer be produced. An alternative calculation is being evaluated and results will be posted as the review process dictates.


Figure D: S Corporation Total Assets, Receipts, Net Income, by Industrial Sector

Tax Years: 2007  2006  2005  2004


Figure E: Shares of S Corporation Total Receipts, by Industrial Sector

Tax Years: 2007  2006  2005  2004


Figure F: Shares of S Corporation Total Assets, by Industrial Sector

Tax Years: 2007  2006  2005  2004


Figure G: S Corporation Number of Returns, by Number of Shareholders and Industrial Sector

Tax Years: 2007  2006  2005  2004


Figure H: S Corporation Taxes

Tax Years: 2007  2006  2005  2004

 

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Page Last Reviewed or Updated: 22-Jan-2013

The 2011 Irs Form 5329

2011 irs form 5329 Index A Acquisition indebtedness, Average acquisition indebtedness. 2011 irs form 5329 Annuity obligations, Annuity obligation. 2011 irs form 5329 By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. 2011 irs form 5329 Change in property use, Change in use of property. 2011 irs form 5329 Continued debt, Continued debt. 2011 irs form 5329 Debt modifying existing, Modifying existing debt. 2011 irs form 5329 Federal financing, Certain federal financing. 2011 irs form 5329 For performing exempt purpose, Debt incurred in performing exempt purpose. 2011 irs form 5329 Obligation to return collateral, Securities loans. 2011 irs form 5329 Property subject to mortgage or lien, Property acquired subject to mortgage or lien. 2011 irs form 5329 Real property, Real property debts of qualified organizations. 2011 irs form 5329 Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. 2011 irs form 5329 Contributions deduction, Charitable contributions deduction. 2011 irs form 5329 Convention or trade show activity, Convention or trade show activity. 2011 irs form 5329 D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. 2011 irs form 5329 Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. 2011 irs form 5329 Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. 2011 irs form 5329 Sponsorship, Qualified sponsorship activities. 2011 irs form 5329 Exempt function income, Exempt function income. 2011 irs form 5329 Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. 2011 irs form 5329 F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. 2011 irs form 5329 L Limits, Limits. 2011 irs form 5329 M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. 2011 irs form 5329 P Publications (see Tax help) R Rents, Rents. 2011 irs form 5329 Return, Returns and Filing Requirements Royalties, Royalties. 2011 irs form 5329 S Specific deduction, Specific deduction. 2011 irs form 5329 T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. 2011 irs form 5329 Colleges and universities, Colleges and universities. 2011 irs form 5329 Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. 2011 irs form 5329 Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. 2011 irs form 5329 U. 2011 irs form 5329 S. 2011 irs form 5329 instrumentalities, U. 2011 irs form 5329 S. 2011 irs form 5329 instrumentalities. 2011 irs form 5329 Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. 2011 irs form 5329 Title-holding corporations, Title-holding corporations. 2011 irs form 5329 TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. 2011 irs form 5329 Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. 2011 irs form 5329 Income from lending securities, Income from lending securities. 2011 irs form 5329 Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. 2011 irs form 5329 S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. 2011 irs form 5329 Average acquisition indebtedness, Average acquisition indebtedness. 2011 irs form 5329 Average adjusted basis, Average adjusted basis. 2011 irs form 5329 Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. 2011 irs form 5329 Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. 2011 irs form 5329 Indeterminate property price, Indeterminate price. 2011 irs form 5329 Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. 2011 irs form 5329 Book publishing, Book publishing. 2011 irs form 5329 Broadcasting rights, Broadcasting rights. 2011 irs form 5329 Business league's parking and bus services, Business league's parking and bus services. 2011 irs form 5329 Convenience of members, Convenience of members. 2011 irs form 5329 Convention or trade show, Convention or trade show activity. 2011 irs form 5329 Directory of members, Directory of members. 2011 irs form 5329 Distribution of low cost articles, Distribution of low cost articles. 2011 irs form 5329 Dual use facilities, etc. 2011 irs form 5329 , Dual use of assets or facilities. 2011 irs form 5329 Employees association sales, Employee association sales. 2011 irs form 5329 Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. 2011 irs form 5329 Gambling activities other than bingo, Gambling activities other than bingo. 2011 irs form 5329 Halfway house, Halfway house workshop. 2011 irs form 5329 Health club program, Health club program. 2011 irs form 5329 Hearing aid sales, Sales of hearing aids. 2011 irs form 5329 Hospital facilities, Hospital facilities. 2011 irs form 5329 Hospital services, Hospital services. 2011 irs form 5329 Insurance programs, Insurance programs. 2011 irs form 5329 Magazine publishing, Magazine publishing. 2011 irs form 5329 Member lists rentals, etc. 2011 irs form 5329 , Exchange or rental of member lists. 2011 irs form 5329 Membership list sales, Membership list sales. 2011 irs form 5329 Miniature golf course, Miniature golf course. 2011 irs form 5329 Museum eating facilities, Museum eating facilities. 2011 irs form 5329 Museum greeting card sales, Museum greeting card sales. 2011 irs form 5329 Pet boarding and grooming services, Pet boarding and grooming services. 2011 irs form 5329 Pole rentals, Pole rentals. 2011 irs form 5329 Public entertainment activity, Public entertainment activity. 2011 irs form 5329 Publishing legal notices, Publishing legal notices. 2011 irs form 5329 Regularly conducted, Regularly conducted. 2011 irs form 5329 Sales commissions, Sales commissions. 2011 irs form 5329 Sales of advertising space, Sales of advertising space. 2011 irs form 5329 School facilities, School facilities. 2011 irs form 5329 School handicraft shop, School handicraft shop. 2011 irs form 5329 Selling donated merchandise, Selling donated merchandise. 2011 irs form 5329 Selling endorsements, Selling endorsements. 2011 irs form 5329 Sponsoring entertainment events, Sponsoring entertainment events. 2011 irs form 5329 Substantially related, Not substantially related. 2011 irs form 5329 Trade or business defined, Trade or business. 2011 irs form 5329 Travel tour programs, Travel tour programs. 2011 irs form 5329 Volunteer workforce, Volunteer workforce. 2011 irs form 5329 Yearbook advertising, Yearbook advertising. 2011 irs form 5329 Youth residence, Youth residence. 2011 irs form 5329 Unstated trade or business Bingo games, Bingo games. 2011 irs form 5329 V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. 2011 irs form 5329 Prev  Up     Home   More Online Publications