Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free 2010 Tax Forms

Amend My Tax ReturnLowest Price State Tax Filing940 Tax Form 2012Free State Tax File OnlineTax Return 2012Taxes 2011 FormsTurbo Tax 2010Filing Extension2012 Income Tax BookletHow Do I File Last Year's Taxes 2011Taxes For 2012Federal Income Tax Forms 2011File Amended Tax Return 2011 OnlineCan I Still File My 2012 Taxes ElectronicallyHow To File My 2012 Taxes LateHow To File An Ammended Tax Return2010 Tax Calculator1040x 2011 FormWhere To File 2012 Federal Income Tax ReturnAmended Tax Form 2011Irs Form 4868H&r Block Federal FreeIowa 1040xAmending Federal Tax ReturnHow Do I File A 2012 Tax ReturnAmend Tax Return OnlineTurbo TaxWhere Can I File My 2011 Taxes Online For FreeHow To File 2012 TaxesWww Gov FreefileFile Tax Return For 2011Filing 1040 Ez Online1040zIrs Amendment FormIrs Gov FormsFree Tax Services2010 TaxInstructions Michigan 2012 Mi 1040xH&r Block Free TaxIrs Tax Tables

Free 2010 Tax Forms

Free 2010 tax forms 11. Free 2010 tax forms   Patient-Centered Outcomes Research Fee Table of Contents The patient-centered outcomes research fee is imposed on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4376) for policy and plan years ending on or after October 1, 2012. Free 2010 tax forms Generally, references to taxes on Form 720 include this fee. Free 2010 tax forms Specified health insurance policies. Free 2010 tax forms   For issuers of specified health insurance policies, the fee for a policy year ending before October 1, 2013, is $1. Free 2010 tax forms 00, multiplied by the average number of lives covered under the policy for that policy year. Free 2010 tax forms Generally, issuers of specified health insurance polices must use one of the following four alternative methods to determine the average number of lives covered under a policy for the policy year. Free 2010 tax forms The actual count method. Free 2010 tax forms For policy years that end on or after October 1, 2012, issuers using the actual count method may begin counting lives covered under a policy as of May 14, 2012, rather than the first day of the policy year, and divide by the appropriate number of days remaining in the policy year. Free 2010 tax forms The snapshot method. Free 2010 tax forms For policy years that end on or after October 1, 2012, but that began before May 14, 2012, issuers using the snapshot method may use counts from quarters beginning on or after May 14, 2012, to determine the average number of lives covered under the policy. Free 2010 tax forms The member months method. Free 2010 tax forms And, 4. Free 2010 tax forms The state form method. Free 2010 tax forms The member months data and the data reported on state forms are based on the calendar year. Free 2010 tax forms To adjust for 2012, issuers will use a pro rata approach for calculating the average number of lives covered using the member months method or the state form method for 2012. Free 2010 tax forms For example, issuers using the member months number for 2012 will divide the member months number by 12 and multiply the resulting number by one quarter to arrive at the average number of lives covered for October through December 2012. Free 2010 tax forms Applicable self-insured health plans. Free 2010 tax forms   For plan sponsors of applicable self-insured health plans, the fee for a plan year ending on or after October 1, 2012, and ending before October 1, 2013 is $1. Free 2010 tax forms 00, multiplied by the average number of lives covered under the plan for that plan year. Free 2010 tax forms Generally, plan sponsors of applicable self-insured health plans must use one of the following three alternative methods to determine the average number of lives covered under a plan for the plan year. Free 2010 tax forms Actual count method. Free 2010 tax forms Snapshot method. Free 2010 tax forms Form 5500 method. Free 2010 tax forms However, for plan years beginning before July 11, 2012, and ending on or after October 1, 2012, plan sponsors may determine the average number of lives covered under the plan for the plan year using any reasonable method. Free 2010 tax forms Reporting and paying the fee. Free 2010 tax forms   File Form 720 annually to report and pay the fee on the second quarter Form 720, no later than July 31 of the calendar year immediately following the last day of the policy year or plan year to which the fee applies. Free 2010 tax forms If you file Form 720 only to report the fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year. Free 2010 tax forms If you file Form 720 to report quarterly excise tax liability for the 1st, 3rd, or 4th quarter of the year (for example, filers reporting the foreign insurance tax (IRS No. Free 2010 tax forms 30)), do not make an entry on the line for IRS No. Free 2010 tax forms 133 on those filings. Free 2010 tax forms   Deposits are not required for this fee, so issuers and plan sponsors are not required to pay the fee using Electronic Federal Tax Payment System (EFTPS). Free 2010 tax forms   However, if the fee is paid using EFTPS, the payment should be applied to the second quarter. Free 2010 tax forms See Electronic deposit requirement under How To Make Deposits in chapter 13, later. Free 2010 tax forms More information. Free 2010 tax forms   For more information, including methods for calculating the average number of lives covered, see sections 4375, 4376, and 4377; also see T. Free 2010 tax forms D. Free 2010 tax forms 9602, which is on page 746 of I. Free 2010 tax forms R. Free 2010 tax forms B. Free 2010 tax forms 2012-52 at www. Free 2010 tax forms irs. Free 2010 tax forms gov/pub/irs-irbs/irb12-52. Free 2010 tax forms pdf. Free 2010 tax forms Prev  Up  Next   Home   More Online Publications
Español

Developer Resources

Software developers and researchers can use these data feeds and APIs to help people find useful government information.

This page can be found at usa.gov/developer


Send Us Your Feedback

If you are using these resources and have feedback or want to tell us about your product, please e-mail us. We'd also like to know if you have suggestions for new APIs.


APIs

American Job Center Resources APIs
American Job Center partners with O'Net to provide a variety of APIs that are useful for jobseekers.
Style: RESTful APIs
Read the Documentation.

BusinessUSA Resource Access API
BusinessUSA connects businesses to government services and information. The API provides access to resource abstracts including programs, services, data, events, and more.
Style: RESTful API
Return Format: XML, CSV
Read the Documentation.

Citizen Topics API
This API lists the topics that we use to organize content on USA.gov. You can access it via the /tags call to the Social Media Registry.
Style: RESTful API
Return Format: HTML5, JSON, XML
Read the Documentation.

DigitalGov Search API (formerly USASearch)
Provides DigitalGov Search customers with results. This API is only available for use on official government websites. Sign in is required.
Style: RESTful API (requires DigitalGov Search account)
Return Format: JSON, JSONP, XML
Read the Documentation.

Federal Agency Directory API
This API contains directory information about federal agencies, such as contact methods, in English and Spanish.
Style: RESTful API
Return Format: JSON, JSONP, XML
Read the Documentation. Explore the Interactive Documentation.

Go.USA.gov API
Go.USA.gov is a URL shortener for government employees. The API can shorten, preview, and show clicks on short URLs.
Style: RESTful API
Return Format: JSON, JSONP, XML, plain text
Read the Documentation.

Government Jobs API
This API returns job openings across the federal government and includes all current openings posted on USAJobs.gov that are open to the public and located in the United States. It also includes some state and local government jobs.
Style: RESTful API
Return Format: JSON
Read the Documentation.

MyUSA APIs
Project MyUSA re-imagines how citizens interact with government. Use the MyUSA API to build apps that integrate with MyUSA.
Style: RESTful APIs (requires authentication and registration)
Read the Documentation.

Product Recall Data API
This API returns food recalls from FoodSafety.gov, car recalls from the National Highway Traffic Safety Administration, and product safety recalls from the Consumer Product Safety Commission.
Style: RESTful API
Return Format: JSON
Read the Documentation.

Social Media Registry API
The Social Media Registry is an official source of information about federal government social media accounts.
Style: RESTful API
Return Format: HTML5, JSON, XML
Read the Documentation.

Back to Top

Data Feeds

1.USA.gov Data
1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.
Style: Raw pub/sub feed
Return Format: JSON
Read the Documentation.

Frequently Asked Questions XML
The contents of our frequently asked questions are available in English and Spanish.
Style: XML data file
Read the Documentation.

List of Non-.gov URLs in Our Search
We search across all federal, state, local, tribal, and territorial government websites. Most government websites end in .gov or .mil, but many do not. This is a list of all government URLs that do not end in .gov or .mil.
Style: TXT file
Read the Documentation.

RSS Directory
Find feeds from across government.
Style: RSS

Back to Top

The Free 2010 Tax Forms

Free 2010 tax forms 4. Free 2010 tax forms   Limit on Elective Deferrals Table of Contents Excess elective deferrals. Free 2010 tax forms General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. Free 2010 tax forms This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. Free 2010 tax forms A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. Free 2010 tax forms You can enter into more than one salary reduction agreement during a year. Free 2010 tax forms More than one 403(b) account. Free 2010 tax forms If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. Free 2010 tax forms 403(b) plan and another retirement plan. Free 2010 tax forms If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. Free 2010 tax forms The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. Free 2010 tax forms Roth contribution program. Free 2010 tax forms   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. Free 2010 tax forms Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. Free 2010 tax forms   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. Free 2010 tax forms For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. Free 2010 tax forms Excess elective deferrals. Free 2010 tax forms   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. Free 2010 tax forms General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. Free 2010 tax forms This limit applies without regard to community property laws. Free 2010 tax forms 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. Free 2010 tax forms If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. Free 2010 tax forms To determine whether you have 15 years of service with your employer, see Years of Service , next. Free 2010 tax forms Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. Free 2010 tax forms How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. Free 2010 tax forms You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. Free 2010 tax forms If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. Free 2010 tax forms Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. Free 2010 tax forms Figuring Your Years of Service Take the following rules into account when figuring your years of service. Free 2010 tax forms Status of employer. Free 2010 tax forms   Your years of service include only periods during which your employer was a qualified employer. Free 2010 tax forms Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. Free 2010 tax forms Service with one employer. Free 2010 tax forms   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. Free 2010 tax forms Church employee. Free 2010 tax forms   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. Free 2010 tax forms For more information about church employees, see chapter 5. Free 2010 tax forms Self-employed ministers. Free 2010 tax forms   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. Free 2010 tax forms Total years of service. Free 2010 tax forms   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. Free 2010 tax forms Example. Free 2010 tax forms The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Free 2010 tax forms Marsha began working with ABC schools in September 2009. Free 2010 tax forms She has always worked full-time for each annual work period. Free 2010 tax forms At the end of 2013, Marsha had 4. Free 2010 tax forms 5 years of service with ABC Public Schools, as shown in Table 4-1. Free 2010 tax forms Table 4-1. Free 2010 tax forms Marsha's Years of Service Note. Free 2010 tax forms This table shows how Marsha figures her years of service, as explained in the previous example. Free 2010 tax forms Year Period Worked Portion of Work Period Years of Service 2009 Sept. Free 2010 tax forms –Dec. Free 2010 tax forms . Free 2010 tax forms 5 year . Free 2010 tax forms 5 year 2010 Feb. Free 2010 tax forms –May . Free 2010 tax forms 5 year 1 year Sept. Free 2010 tax forms –Dec. Free 2010 tax forms . Free 2010 tax forms 5 year 2011 Feb. Free 2010 tax forms –May . Free 2010 tax forms 5 year 1 year Sept. Free 2010 tax forms –Dec. Free 2010 tax forms . Free 2010 tax forms 5 year 2012 Feb. Free 2010 tax forms –May . Free 2010 tax forms 5 year 1 year Sept. Free 2010 tax forms –Dec. Free 2010 tax forms . Free 2010 tax forms 5 year 2013 Feb. Free 2010 tax forms –May . Free 2010 tax forms 5 year 1 year Sept. Free 2010 tax forms –Dec. Free 2010 tax forms . Free 2010 tax forms 5 year Total years of service 4. Free 2010 tax forms 5 years Full-time or part-time. Free 2010 tax forms   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. Free 2010 tax forms When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. Free 2010 tax forms Employer's annual work period. Free 2010 tax forms   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. Free 2010 tax forms Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. Free 2010 tax forms Note. Free 2010 tax forms You cannot accumulate more than 1 year of service in a 12-month period. Free 2010 tax forms Example. Free 2010 tax forms All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. Free 2010 tax forms Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Free 2010 tax forms Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. Free 2010 tax forms Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. Free 2010 tax forms In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. Free 2010 tax forms How to compare. Free 2010 tax forms   You can use any method that reasonably and accurately reflects the amount of work required. Free 2010 tax forms For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. Free 2010 tax forms   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. Free 2010 tax forms Example. Free 2010 tax forms An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. Free 2010 tax forms   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. Free 2010 tax forms Full year of service. Free 2010 tax forms   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. Free 2010 tax forms Example. Free 2010 tax forms If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. Free 2010 tax forms Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. Free 2010 tax forms Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. Free 2010 tax forms Full-time for part of the year. Free 2010 tax forms   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Free 2010 tax forms The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Free 2010 tax forms Example. Free 2010 tax forms Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). Free 2010 tax forms The annual work period for the college is 8 months (February through May and July through October). Free 2010 tax forms Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. Free 2010 tax forms Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. Free 2010 tax forms   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. Free 2010 tax forms The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Free 2010 tax forms Example. Free 2010 tax forms Vance teaches one course at a local medical school. Free 2010 tax forms He teaches 3 hours per week for two semesters. Free 2010 tax forms Other faculty members at the same school teach 9 hours per week for two semesters. Free 2010 tax forms The annual work period of the medical school is two semesters. Free 2010 tax forms An instructor teaching 9 hours a week for two semesters is considered a full-time employee. Free 2010 tax forms Given these facts, Vance has worked part-time for a full annual work period. Free 2010 tax forms Vance has completed 1/3 of a year of service, figured as shown below. Free 2010 tax forms Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. Free 2010 tax forms   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. Free 2010 tax forms   Figure the first fraction as though you had worked full-time for part of the annual work period. Free 2010 tax forms The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Free 2010 tax forms The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Free 2010 tax forms   Figure the second fraction as though you had worked part-time for the entire annual work period. Free 2010 tax forms The fraction is as follows: The numerator (top number) is the number of hours or days you worked. Free 2010 tax forms The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Free 2010 tax forms   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. Free 2010 tax forms Example. Free 2010 tax forms Maria, an attorney, teaches a course for one semester at a law school. Free 2010 tax forms She teaches 3 hours per week. Free 2010 tax forms The annual work period for teachers at the school is two semesters. Free 2010 tax forms All full-time instructors at the school are required to teach 12 hours per week. Free 2010 tax forms Based on these facts, Maria is employed part-time for part of the annual work period. Free 2010 tax forms Her year of service for this year is determined by multiplying two fractions. Free 2010 tax forms Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. Free 2010 tax forms Example Floyd has figured his limit on annual additions. Free 2010 tax forms The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. Free 2010 tax forms Figuring Floyd's limit on elective deferrals. Free 2010 tax forms   Floyd has been employed with his current employer for less than 15 years. Free 2010 tax forms He is not eligible for the special 15-year increase. Free 2010 tax forms Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. Free 2010 tax forms Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. Free 2010 tax forms Additionally, Floyd's employer does not offer a Roth contribution program. Free 2010 tax forms Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. Free 2010 tax forms Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. Free 2010 tax forms Table 4-2. Free 2010 tax forms Worksheet 1. Free 2010 tax forms Maximum Amount Contributable (MAC) Note. Free 2010 tax forms Use this worksheet to figure your MAC. Free 2010 tax forms Part I. Free 2010 tax forms Limit on Annual Additions     1. Free 2010 tax forms Enter your includible compensation for your most recent year of service 1. Free 2010 tax forms $70,475 2. Free 2010 tax forms Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. Free 2010 tax forms 52,000 3. Free 2010 tax forms Enter the lesser of line 1 or line 2. Free 2010 tax forms This is your limit on annual additions 3. Free 2010 tax forms 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Free 2010 tax forms     Part II. Free 2010 tax forms Limit on Elective Deferrals     4. Free 2010 tax forms Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Free 2010 tax forms 17,500   Note. Free 2010 tax forms If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Free 2010 tax forms If not, enter zero (-0-) on line 16 and go to line 17. Free 2010 tax forms     5. Free 2010 tax forms Amount per year of service 5. Free 2010 tax forms 5,000 6. Free 2010 tax forms Enter your years of service 6. Free 2010 tax forms   7. Free 2010 tax forms Multiply line 5 by line 6 7. Free 2010 tax forms   8. Free 2010 tax forms Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Free 2010 tax forms   9. Free 2010 tax forms Subtract line 8 from line 7. Free 2010 tax forms If zero or less, enter zero (-0-) 9. Free 2010 tax forms   10. Free 2010 tax forms Maximum increase in limit for long service 10. Free 2010 tax forms 15,000 11. Free 2010 tax forms Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Free 2010 tax forms   12. Free 2010 tax forms Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Free 2010 tax forms   13. Free 2010 tax forms Add lines 11 and 12 13. Free 2010 tax forms   14. Free 2010 tax forms Subtract line 13 from line 10 14. Free 2010 tax forms   15. Free 2010 tax forms Maximum additional contributions 15. Free 2010 tax forms 3,000 16. Free 2010 tax forms Enter the least of lines 9, 14, or 15. Free 2010 tax forms This is your increase in the limit for long service 16. Free 2010 tax forms -0- 17. Free 2010 tax forms Add lines 4 and 16. Free 2010 tax forms This is your limit on elective deferrals 17. Free 2010 tax forms 17,500   Part III. Free 2010 tax forms Maximum Amount Contributable     18. Free 2010 tax forms If you had only nonelective contributions, enter the amount from line 3. Free 2010 tax forms This is your MAC. Free 2010 tax forms    If you had only elective deferrals, enter the lesser of lines 3 or 17. Free 2010 tax forms This is your MAC. Free 2010 tax forms    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Free 2010 tax forms This is your MAC. Free 2010 tax forms (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Free 2010 tax forms ) 18. Free 2010 tax forms $17,500 Prev  Up  Next   Home   More Online Publications