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

Irs Forms 1040ez 2011

Free File 2012 TaxesPast Year Tax FormsMypay DfasFederal Tax Forms For 2012Ez Forms 2013How To Get A 1040x FormE File TaxesExtentionSenior Tax RebateIrs Free EfileDoes A Student Need To File TaxesFreetaxusa2010Free Ez FileFree Amended Tax ReturnFile 2012 Taxes FreeFile Back Taxes Free OnlineHow To Amend 2012 TaxesFree Tax FilingTaxact 1040xHow Do I File A Amended Tax Return2011 1040aNeed 2010 TaxesTax Extension For UnemployedIrs Form 1040 EzState Tax Filing Online2009 Tax Return FormsTurbotax 2007Federal Income Tax Rates 2010Free State Tax Preparation OnlineIrs Forms Amended ReturnHow Do You Fill Out A 1040x FormTurbo Tax 1040xWho Has Free State Tax FilingFree Filing State TaxesHr Block Free State ReturnWww Irs Gov Form1040xFree Site To File State TaxesTax Forms 1040ez40 Ez Form1040 Ez 2011 Form

Irs Forms 1040ez 2011

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

2014 Identity Protection PIN (IP PIN) Pilot

January 2014 

As part of its comprehensive identity theft strategy, the Internal Revenue Service is offering a limited pilot program to help taxpayers who filed their returns last year from Florida, Georgia and the District of Columbia. This additional layer of security for identity theft would be available to taxpayers who need an Electronic Filing PIN (e-file PIN) to submit their tax return this year. 

Under the pilot, any taxpayer who filed a tax return from one of those three locations last year and obtains an e-file PIN this year from the IRS may be offered an opportunity to apply for an Identity Protection PIN (IP PIN). The IRS encourages taxpayers who are offered this opportunity in this pilot program to complete the process to get the IP PIN.

The IRS selected Florida, Georgia and the District of Columbia for the pilot because those are the locations with the highest per-capita percentage of tax-related identity theft. The pilot is an expansion of the current IP PIN program, which (generally) has only been used for victims of identity theft. The pilot is not limited to just identity theft victims. 

Taxpayers selected for the pilot will be asked a series of questions online to verify their identity. The IRS will not issue an IP PIN to a taxpayer unless that person’s identity has been verified. Filing a return without an IP PIN should not delay processing their return.

The vast majority of taxpayers do not need an e-file PIN to file their taxes. In some cases, a taxpayer must obtain an e-file PIN if they need to e-file a tax return or other electronic forms, but they do not have their Self-Select PIN or Adjusted Gross Income from their 2012 tax return to verify their identity.  In these cases, the taxpayer may request an e-file PIN on the IRS website.

Following the pilot, the IRS will carefully assess the results and performance before deciding on how to proceed with the program.

The IP PIN is a unique six digit number that has been assigned annually to victims of identity theft whose cases have been resolved for use when filing their federal tax return. During this 2014 filing season, the IRS expects to provide more than 1.2 million victims with resolved cases with an IP PIN, up from more than 770,000 the year prior. The IP PIN will allow these individuals to avoid delays in filing returns and receiving refunds. The pilot program is in addition to these efforts.

Identity theft remains a top priority for the IRS. Identity theft is one of the fastest growing crimes nationwide, and refund fraud caused by identity theft is one of the biggest challenges facing the IRS. The IRS is focused on preventing, detecting and resolving identity theft cases as soon as possible. The IRS has more than 3,000 employees working on identity theft cases. The IRS has trained more than 35,000 employees who work with taxpayers to recognize and provide assistance when identity theft occurs.

Taxpayers looking for additional information can consult the Taxpayer Guide to Identity Theft or the Identity Theft Protection page on the IRS website. For more information on the pilot program, see our questions and answers

Please visit our website for more information on self-select PINs and e-file PINs.

 

Page Last Reviewed or Updated: 20-Feb-2014

The Irs Forms 1040ez 2011

Irs forms 1040ez 2011 Publication 559 - Additional Material Prev  Up  Next   Home   More Online Publications