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Need File 2010 Taxes

Need file 2010 taxes 1. Need file 2010 taxes   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. Need file 2010 taxes Employee. Need file 2010 taxes Other payee. Need file 2010 taxes Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. Need file 2010 taxes Earning credits in 2013 and 2014. Need file 2010 taxes Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. Need file 2010 taxes Penalties. Need file 2010 taxes Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. Need file 2010 taxes It also discusses taxpayer identification numbers. Need file 2010 taxes Table 1-1 lists the benefits of filing electronically. Need file 2010 taxes Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. Need file 2010 taxes Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. Need file 2010 taxes You may want to get Publication 509, Tax Calendars. Need file 2010 taxes It has tax calendars that tell you when to file returns and make tax payments. Need file 2010 taxes Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Need file 2010 taxes S. Need file 2010 taxes Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. Need file 2010 taxes Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. Need file 2010 taxes Social security number (SSN). Need file 2010 taxes   Generally, use your SSN as your taxpayer identification number. Need file 2010 taxes You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. Need file 2010 taxes   To apply for an SSN, use Form SS-5, Application for a Social Security Card. Need file 2010 taxes This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. Need file 2010 taxes It is also available from the SSA website at www. Need file 2010 taxes socialsecurity. Need file 2010 taxes gov. Need file 2010 taxes Individual taxpayer identification number (ITIN). Need file 2010 taxes   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Need file 2010 taxes In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. Need file 2010 taxes  Internal Revenue Service ITIN Operation P. Need file 2010 taxes O. Need file 2010 taxes Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. Need file 2010 taxes If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Need file 2010 taxes The application is also available in Spanish. Need file 2010 taxes The form is available at IRS. Need file 2010 taxes gov or you can call 1-800-829-3676 to order the form. Need file 2010 taxes    An ITIN is for tax use only. Need file 2010 taxes It does not entitle the holder to social security benefits or change the holder's employment or immigration status. Need file 2010 taxes Employer identification number (EIN). Need file 2010 taxes   You must also have an EIN to use as a taxpayer identification number if you do either of the following. Need file 2010 taxes Pay wages to one or more employees. Need file 2010 taxes File pension or excise tax returns. Need file 2010 taxes   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. Need file 2010 taxes   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. Need file 2010 taxes irs. Need file 2010 taxes gov/businesses/small. Need file 2010 taxes The EIN is issued immediately once the application information is validated. Need file 2010 taxes By telephone at 1-800-829-4933. Need file 2010 taxes By mailing or faxing Form SS-4, Application for Employer Identification Number. Need file 2010 taxes New EIN. Need file 2010 taxes   You may need to get a new EIN if either the form or the ownership of your business changes. Need file 2010 taxes For more information, see Publication 1635, Understanding Your EIN. Need file 2010 taxes When you need identification numbers of other persons. Need file 2010 taxes   In operating your business, you will probably make certain payments you must report on information returns. Need file 2010 taxes These payments are discussed under Information Returns, later in this chapter. Need file 2010 taxes You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. Need file 2010 taxes You must include the payee's identification number and your identification number on the returns and statements. Need file 2010 taxes Employee. Need file 2010 taxes   If you have employees, you must get an SSN from each of them. Need file 2010 taxes Record the name and SSN of each employee exactly as they are shown on the employee's social security card. Need file 2010 taxes If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. Need file 2010 taxes This may occur if the employee's name was changed due to marriage or divorce. Need file 2010 taxes   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. Need file 2010 taxes   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. Need file 2010 taxes Other payee. Need file 2010 taxes   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. Need file 2010 taxes If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. Need file 2010 taxes   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. Need file 2010 taxes   A payee who does not provide you with an identification number may be subject to backup withholding. Need file 2010 taxes For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. Need file 2010 taxes Income Tax This part explains whether you have to file an income tax return and when you file it. Need file 2010 taxes It also explains how you pay the tax. Need file 2010 taxes Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. Need file 2010 taxes If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. Need file 2010 taxes How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. Need file 2010 taxes Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. Need file 2010 taxes Use Schedule C to figure your net profit or loss from your business. Need file 2010 taxes If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. Need file 2010 taxes You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. Need file 2010 taxes IRS e-file (Electronic Filing) Please click here for the text description of the image. Need file 2010 taxes E-file logo You may be able to file your tax returns electronically using an IRS e-file option. Need file 2010 taxes Table 1-1 lists the benefits of IRS e-file. Need file 2010 taxes IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Need file 2010 taxes As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Need file 2010 taxes As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Need file 2010 taxes Using e-file does not affect your chances of an IRS examination of your return. Need file 2010 taxes You can file most commonly used business forms using IRS e-file. Need file 2010 taxes For more information, visit IRS. Need file 2010 taxes gov. Need file 2010 taxes Electronic signatures. Need file 2010 taxes   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. Need file 2010 taxes If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. Need file 2010 taxes If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Need file 2010 taxes    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). Need file 2010 taxes You will also need to provide your date of birth (DOB). Need file 2010 taxes Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. Need file 2010 taxes To do this, check your annual Social Security Statement. Need file 2010 taxes   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Need file 2010 taxes For more details on the Self-Select PIN program, visit IRS. Need file 2010 taxes gov. Need file 2010 taxes State returns. Need file 2010 taxes   In most states, you can file an electronic state return simultaneously with your federal return. Need file 2010 taxes For more information, check with your local IRS office, state tax agency, tax professional, or IRS. Need file 2010 taxes gov. Need file 2010 taxes Refunds. Need file 2010 taxes   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. Need file 2010 taxes   With e-file, your refund will be issued in half the time as when filing on paper. Need file 2010 taxes Most refunds are issued within 3 weeks. Need file 2010 taxes If you choose Direct Deposit, you can receive your refund in as few as 10 days. Need file 2010 taxes Offset against debts. Need file 2010 taxes   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. Need file 2010 taxes You will be notified if the refund you claimed has been offset against your debts. Need file 2010 taxes Refund inquiries. Need file 2010 taxes   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. Need file 2010 taxes Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. Need file 2010 taxes To check on your refund, do one of the following. Need file 2010 taxes Go to IRS. Need file 2010 taxes gov and click on Where's My Refund. Need file 2010 taxes Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. Need file 2010 taxes Call 1-800-829-1954 during the hours shown in your form instructions. Need file 2010 taxes Balance due. Need file 2010 taxes   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. Need file 2010 taxes You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. Need file 2010 taxes Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. Need file 2010 taxes You have two options. Need file 2010 taxes You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. Need file 2010 taxes You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. Need file 2010 taxes You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. Need file 2010 taxes Depending on the provider and the specific services requested, a fee may be charged. Need file 2010 taxes To find an authorized IRS e-file provider near you, go to IRS. Need file 2010 taxes gov or look for an “Authorized IRS e-file Provider” sign. Need file 2010 taxes Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. Need file 2010 taxes When you use your personal computer, you can e-file your return from your home any time of the day or night. Need file 2010 taxes Sign your return electronically using a self-selected PIN to complete the process. Need file 2010 taxes There is no signature form to submit or Forms W-2 to send in. Need file 2010 taxes Free Internet filing options. Need file 2010 taxes   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. Need file 2010 taxes gov or www. Need file 2010 taxes usa. Need file 2010 taxes gov. Need file 2010 taxes The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. Need file 2010 taxes Security and privacy certificate programs will assure tax data is safe and secure. Need file 2010 taxes To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. Need file 2010 taxes gov. Need file 2010 taxes   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. Need file 2010 taxes You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. Need file 2010 taxes Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Need file 2010 taxes Others offer it for a fee. Need file 2010 taxes Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Need file 2010 taxes Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Need file 2010 taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers, and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Need file 2010 taxes Some locations offer free electronic filing. Need file 2010 taxes Table 1-1. Need file 2010 taxes Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. Need file 2010 taxes Security • Your privacy and security are assured. Need file 2010 taxes Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. Need file 2010 taxes There is nothing to mail. Need file 2010 taxes Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. Need file 2010 taxes Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. Need file 2010 taxes Free Internet filing options • Use IRS. Need file 2010 taxes gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. Need file 2010 taxes Electronic payment options • Convenient, safe, and secure electronic payment options are available. Need file 2010 taxes E-file and pay your taxes in a single step. Need file 2010 taxes Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. Need file 2010 taxes Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. Need file 2010 taxes When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. Need file 2010 taxes If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. Need file 2010 taxes If you file late, you may have to pay penalties and interest. Need file 2010 taxes If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. Need file 2010 taxes S. Need file 2010 taxes Individual Income Tax Return, to request an automatic 6-month extension. Need file 2010 taxes For calendar year taxpayers, this will extend the tax filing due date until October 15. Need file 2010 taxes Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. Need file 2010 taxes How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. Need file 2010 taxes You must pay it as you earn or receive income during the year. Need file 2010 taxes An employee usually has income tax withheld from his or her pay. Need file 2010 taxes If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Need file 2010 taxes You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. Need file 2010 taxes Use Form 1040-ES to figure and pay the tax. Need file 2010 taxes If you do not have to make estimated tax payments, you can pay any tax due when you file your return. Need file 2010 taxes For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. Need file 2010 taxes What are my payment options?   You can pay your estimated tax electronically using various options. Need file 2010 taxes If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. Need file 2010 taxes These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). Need file 2010 taxes Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. Need file 2010 taxes Paying by credit or debit card over the phone or by Internet. Need file 2010 taxes Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. Need file 2010 taxes EFTPS    To enroll in EFTPS, go to www. Need file 2010 taxes eftps. Need file 2010 taxes gov or call 1-800-555-4477. Need file 2010 taxes When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. Need file 2010 taxes Benefits of EFTPS: The chance of an error in making your payments is reduced. Need file 2010 taxes You receive immediate confirmation of every transaction. Need file 2010 taxes Penalty for underpayment of tax. Need file 2010 taxes   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. Need file 2010 taxes The IRS will figure the penalty for you and send you a bill. Need file 2010 taxes Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. Need file 2010 taxes For more information, see Publication 505. Need file 2010 taxes Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Need file 2010 taxes It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Need file 2010 taxes If you earned income as a statutory employee, you do not pay SE tax on that income. Need file 2010 taxes Social security coverage. Need file 2010 taxes   Social security benefits are available to self-employed persons just as they are to wage earners. Need file 2010 taxes Your payments of SE tax contribute to your coverage under the social security system. Need file 2010 taxes Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Need file 2010 taxes By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. Need file 2010 taxes How to become insured under social security. Need file 2010 taxes   You must be insured under the social security system before you begin receiving social security benefits. Need file 2010 taxes You are insured if you have the required number of credits (also called quarters of coverage), discussed next. Need file 2010 taxes Earning credits in 2013 and 2014. Need file 2010 taxes   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. Need file 2010 taxes Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). Need file 2010 taxes   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. Need file 2010 taxes    Making false statements to get or to increase social security benefits may subject you to penalties. Need file 2010 taxes The Social Security Administration (SSA) time limit for posting self-employment income. Need file 2010 taxes   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. Need file 2010 taxes If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. Need file 2010 taxes The SSA will not change its records to increase your self-employment income. Need file 2010 taxes Who must pay self-employment tax. Need file 2010 taxes   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. Need file 2010 taxes Your net earnings from self-employment (excluding church employee income) were $400 or more. Need file 2010 taxes You had church employee income of $108. Need file 2010 taxes 28 or more. Need file 2010 taxes The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Need file 2010 taxes SE tax rate. Need file 2010 taxes   For 2013, the SE tax rate on net earnings is 15. Need file 2010 taxes 3% (12. Need file 2010 taxes 4% social security tax plus 2. Need file 2010 taxes 9% Medicare tax). Need file 2010 taxes Maximum earnings subject to SE tax. Need file 2010 taxes   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Need file 2010 taxes 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Need file 2010 taxes   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Need file 2010 taxes 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Need file 2010 taxes   If wages and tips you receive as an employee are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Need file 2010 taxes 4% social security part of the SE tax on any of your net earnings. Need file 2010 taxes However, you must pay the 2. Need file 2010 taxes 9% Medicare part of the SE tax on all your net earnings. Need file 2010 taxes Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. Need file 2010 taxes   More information. Need file 2010 taxes   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. Need file 2010 taxes Table 1-2. Need file 2010 taxes Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. Need file 2010 taxes Self-employment tax Schedule SE File with Form 1040. Need file 2010 taxes Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. Need file 2010 taxes Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. Need file 2010 taxes     See Publication 15. Need file 2010 taxes Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. Need file 2010 taxes   Last day of February (March 31 if filing electronically)3. Need file 2010 taxes Federal unemployment (FUTA) tax 940 January 313. Need file 2010 taxes     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. Need file 2010 taxes Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). Need file 2010 taxes     Other forms – see the General Instructions for Certain Information Returns. Need file 2010 taxes Excise tax See Excise Taxes See the instructions to the forms. Need file 2010 taxes 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. Need file 2010 taxes For more information, see Publication 509, Tax Calendars. Need file 2010 taxes 2 File a separate schedule for each business. Need file 2010 taxes 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. Need file 2010 taxes     Employment Taxes If you have employees, you will need to file forms to report employment taxes. Need file 2010 taxes Employment taxes include the following items. Need file 2010 taxes Social security and Medicare taxes. Need file 2010 taxes Federal income tax withholding. Need file 2010 taxes Federal unemployment (FUTA) tax. Need file 2010 taxes For more information, see Publication 15 (Circular E), Employer's Tax Guide. Need file 2010 taxes That publication explains your tax responsibilities as an employer. Need file 2010 taxes To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. Need file 2010 taxes That publication has information to help you determine whether an individual is an independent contractor or an employee. Need file 2010 taxes If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. Need file 2010 taxes An independent contractor is someone who is self-employed. Need file 2010 taxes You do not generally have to withhold or pay any taxes on payments made to an independent contractor. Need file 2010 taxes Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. Need file 2010 taxes Manufacture or sell certain products. Need file 2010 taxes Operate certain kinds of businesses. Need file 2010 taxes Use various kinds of equipment, facilities, or products. Need file 2010 taxes Receive payment for certain services. Need file 2010 taxes For more information on excise taxes, see Publication 510, Excise Taxes. Need file 2010 taxes Form 720. Need file 2010 taxes   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. Need file 2010 taxes Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. Need file 2010 taxes Communications and air transportation taxes. Need file 2010 taxes Fuel taxes. Need file 2010 taxes Tax on the first retail sale of heavy trucks, trailers, and tractors. Need file 2010 taxes Manufacturers taxes on the sale or use of a variety of different articles. Need file 2010 taxes Tax on indoor tanning services. Need file 2010 taxes Form 2290. Need file 2010 taxes   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. Need file 2010 taxes The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. Need file 2010 taxes Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. Need file 2010 taxes For more information, see the Instructions for Form 2290. Need file 2010 taxes Depositing excise taxes. Need file 2010 taxes   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. Need file 2010 taxes For details on depositing excise taxes, see the Instructions for Form 720. Need file 2010 taxes Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. Need file 2010 taxes The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. Need file 2010 taxes You must give a copy of each information return you are required to file to the recipient or payer. Need file 2010 taxes In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. Need file 2010 taxes For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. Need file 2010 taxes Form 1099-MISC. Need file 2010 taxes   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. Need file 2010 taxes These payments include the following items. Need file 2010 taxes Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. Need file 2010 taxes Rent payments of $600 or more, other than rents paid to real estate agents. Need file 2010 taxes Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. Need file 2010 taxes Royalty payments of $10 or more. Need file 2010 taxes Payments to certain crew members by operators of fishing boats. Need file 2010 taxes You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. Need file 2010 taxes Form W-2. Need file 2010 taxes   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. Need file 2010 taxes You can file Form W-2 online. Need file 2010 taxes For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. Need file 2010 taxes Penalties. Need file 2010 taxes   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. Need file 2010 taxes For more information, see the General Instructions for Certain Information Returns. Need file 2010 taxes Failure to file information returns. Need file 2010 taxes This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. Need file 2010 taxes Failure to furnish correct payee statements. Need file 2010 taxes This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. Need file 2010 taxes Waiver of penalties. Need file 2010 taxes   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. Need file 2010 taxes   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. Need file 2010 taxes (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. Need file 2010 taxes ) Form 8300. Need file 2010 taxes   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. Need file 2010 taxes Cash includes U. Need file 2010 taxes S. Need file 2010 taxes and foreign coin and currency. Need file 2010 taxes It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. Need file 2010 taxes Cash does not include a check drawn on an individual's personal account (personal check). Need file 2010 taxes For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). Need file 2010 taxes Penalties. Need file 2010 taxes   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. Need file 2010 taxes Table 1-3. Need file 2010 taxes Going Out of Business Checklists (Note. Need file 2010 taxes The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. Need file 2010 taxes For more information, see the instructions for the listed forms. Need file 2010 taxes ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. Need file 2010 taxes   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. Need file 2010 taxes   □ File Form 8594 with your Form 1040 if you sold your business. Need file 2010 taxes Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. Need file 2010 taxes Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. Need file 2010 taxes Note. Need file 2010 taxes Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. Need file 2010 taxes   □ File Form 940 for the calendar year in which final wages were paid. Need file 2010 taxes Note. Need file 2010 taxes Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. Need file 2010 taxes Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. Need file 2010 taxes Note. Need file 2010 taxes These forms are generally due by the due date of your final Form 941 or Form 944. Need file 2010 taxes   □ File Form W-3 to file Forms W-2. Need file 2010 taxes Note. Need file 2010 taxes These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. Need file 2010 taxes   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. Need file 2010 taxes   □ File Form 1096 to file Forms 1099-MISC. 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The Need File 2010 Taxes

Need file 2010 taxes Internal Revenue Bulletin:  2010-9  March 1, 2010  Rev. Need file 2010 taxes Proc. Need file 2010 taxes 2010-18 Table of Contents SECTION 1. Need file 2010 taxes PURPOSE SECTION 2. Need file 2010 taxes BACKGROUND SECTION 3. Need file 2010 taxes SCOPE SECTION 4. Need file 2010 taxes APPLICATION SECTION 5. Need file 2010 taxes EFFECTIVE DATE SECTION 6. Need file 2010 taxes DRAFTING INFORMATION SECTION 1. Need file 2010 taxes PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2010, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2010, including a separate table of inclusion amounts for lessees of trucks and vans. Need file 2010 taxes The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Need file 2010 taxes SECTION 2. Need file 2010 taxes BACKGROUND . Need file 2010 taxes 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Need file 2010 taxes Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. Need file 2010 taxes The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Need file 2010 taxes This change reflects the higher rate of price inflation for trucks and vans since 1988. Need file 2010 taxes . Need file 2010 taxes 02 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Need file 2010 taxes The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Need file 2010 taxes Under § 1. Need file 2010 taxes 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. Need file 2010 taxes One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Need file 2010 taxes Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Need file 2010 taxes SECTION 3. Need file 2010 taxes SCOPE . Need file 2010 taxes 01 The limitations on depreciation deductions in section 4. Need file 2010 taxes 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2010, and continue to apply for each taxable year that the passenger automobile remains in service. Need file 2010 taxes . Need file 2010 taxes 02 The tables in section 4. Need file 2010 taxes 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2010. Need file 2010 taxes Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Need file 2010 taxes See Rev. Need file 2010 taxes Proc. Need file 2010 taxes 2005-13, 2005-1 C. Need file 2010 taxes B. Need file 2010 taxes 759, for passenger automobiles first leased before calendar year 2006; Rev. Need file 2010 taxes Proc. Need file 2010 taxes 2006-18, 2006-1 C. Need file 2010 taxes B. Need file 2010 taxes 645, for passenger automobiles first leased during calendar year 2006; Rev. Need file 2010 taxes Proc. Need file 2010 taxes 2007-30, 2007-1 C. Need file 2010 taxes B. Need file 2010 taxes 1104, for passenger automobiles first leased during calendar year 2007; Rev. Need file 2010 taxes Proc. Need file 2010 taxes 2008-22, 2008-12 I. Need file 2010 taxes R. Need file 2010 taxes B. Need file 2010 taxes 658, for passenger automobiles first leased during calendar year 2008; and Rev. Need file 2010 taxes Proc. Need file 2010 taxes 2009-24, 2009-17 I. Need file 2010 taxes R. Need file 2010 taxes B. Need file 2010 taxes 885, for passenger automobiles first leased during calendar year 2009. Need file 2010 taxes SECTION 4. Need file 2010 taxes APPLICATION . Need file 2010 taxes 01 Limitations on Depreciation Deductions for Certain Automobiles. Need file 2010 taxes (1) Amount of the inflation adjustment. Need file 2010 taxes (a) Passenger automobiles (other than trucks or vans). Need file 2010 taxes Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Need file 2010 taxes The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Need file 2010 taxes The new car component of the CPI was 115. Need file 2010 taxes 2 for October 1987 and 137. Need file 2010 taxes 851 for October 2009. Need file 2010 taxes The October 2009 index exceeded the October 1987 index by 22. Need file 2010 taxes 651. Need file 2010 taxes Therefore, the automobile price inflation adjustment for 2010 for passenger automobiles (other than trucks and vans) is 19. Need file 2010 taxes 66 percent (22. Need file 2010 taxes 651/115. Need file 2010 taxes 2 x 100%). Need file 2010 taxes The dollar limitations in § 280F(a) are multiplied by a factor of 0. Need file 2010 taxes 1966, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2010. Need file 2010 taxes This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2010. Need file 2010 taxes (b) Trucks and vans. Need file 2010 taxes To determine the dollar limitations for trucks and vans first placed in service during calendar year 2010, the new truck component of the CPI is used instead of the new car component. Need file 2010 taxes The new truck component of the CPI was 112. Need file 2010 taxes 4 for October 1987 and 140. Need file 2010 taxes 897 for October 2009. Need file 2010 taxes The October 2009 index exceeded the October 1987 index by 28. Need file 2010 taxes 497. Need file 2010 taxes Therefore, the automobile price inflation adjustment for 2010 for trucks and vans is 25. Need file 2010 taxes 35 percent (28. Need file 2010 taxes 497/112. Need file 2010 taxes 4 x 100%). Need file 2010 taxes The dollar limitations in § 280F(a) are multiplied by a factor of 0. Need file 2010 taxes 2535, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Need file 2010 taxes This adjustment applies to all trucks and vans that are first placed in service in calendar year 2010. Need file 2010 taxes (2) Amount of the limitation. Need file 2010 taxes Tables 1 and 2 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2010. Need file 2010 taxes Use Table 1 for a passenger automobile (other than a truck or van) and Table 2 for a truck or van placed in service in calendar year 2010. Need file 2010 taxes REV. Need file 2010 taxes PROC. Need file 2010 taxes 2010-18 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Need file 2010 taxes PROC. Need file 2010 taxes 2010-18 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 . Need file 2010 taxes 02 Inclusions in Income of Lessees of Passenger Automobiles. Need file 2010 taxes A taxpayer must follow the procedures in § 1. Need file 2010 taxes 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2010. Need file 2010 taxes In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 3 of this revenue procedure, while lessees of trucks and vans should use Table 4 of this revenue procedure. Need file 2010 taxes REV. Need file 2010 taxes PROC. Need file 2010 taxes 2010-18 TABLE 3 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $16,700 $17,000 3 7 10 11 14 17,000 17,500 4 8 13 15 16 17,500 18,000 5 10 16 19 21 18,000 18,500 6 13 18 23 26 18,500 19,000 7 15 22 26 31 19,000 19,500 8 17 25 30 35 19,500 20,000 9 19 29 34 39 20,000 20,500 10 21 32 38 44 20,500 21,000 11 23 35 42 48 21,000 21,500 12 26 38 45 53 21,500 22,000 13 28 41 50 57 22,000 23,000 14 31 46 56 63 23,000 24,000 16 36 52 63 73 24,000 25,000 18 40 59 71 81 25,000 26,000 20 44 66 78 90 26,000 27,000 22 49 71 86 100 27,000 28,000 24 53 78 94 108 28,000 29,000 26 57 85 101 118 29,000 30,000 28 61 92 109 126 30,000 31,000 30 66 97 117 135 31,000 32,000 32 70 104 125 144 32,000 33,000 34 74 111 132 153 33,000 34,000 36 79 117 140 161 34,000 35,000 38 83 123 148 171 35,000 36,000 40 87 130 156 179 36,000 37,000 42 92 136 163 188 37,000 38,000 44 96 143 170 198 38,000 39,000 46 100 149 179 206 39,000 40,000 48 105 155 186 215 40,000 41,000 50 109 162 194 224 41,000 42,000 52 113 169 201 233 42,000 43,000 54 118 174 210 241 43,000 44,000 56 122 181 217 251 44,000 45,000 58 126 188 225 259 45,000 46,000 60 131 194 232 269 46,000 47,000 61 135 201 240 277 47,000 48,000 63 140 207 248 286 48,000 49,000 65 144 213 256 295 49,000 50,000 67 148 220 263 304 50,000 51,000 69 153 226 271 313 51,000 52,000 71 157 232 279 322 52,000 53,000 73 161 239 287 331 53,000 54,000 75 166 245 294 340 54,000 55,000 77 170 252 302 348 55,000 56,000 79 174 258 310 358 56,000 57,000 81 178 265 318 366 57,000 58,000 83 183 271 325 375 58,000 59,000 85 187 278 333 384 59,000 60,000 87 191 284 341 393 60,000 62,000 90 198 294 352 406 62,000 64,000 94 207 306 368 424 64,000 66,000 98 215 320 382 443 66,000 68,000 102 224 332 398 460 68,000 70,000 106 232 346 413 478 70,000 72,000 110 241 358 429 496 72,000 74,000 114 250 371 444 513 74,000 76,000 118 258 384 460 531 76,000 78,000 122 267 396 476 549 78,000 80,000 126 276 409 491 566 80,000 85,000 132 291 432 518 598 85,000 90,000 142 313 464 556 643 90,000 95,000 152 334 497 594 687 95,000 100,000 162 356 528 634 731 100,000 110,000 177 388 577 691 798 110,000 120,000 196 432 641 768 887 120,000 130,000 216 475 705 846 976 130,000 140,000 236 518 770 922 1,065 140,000 150,000 256 561 834 1,000 1,154 150,000 160,000 275 605 898 1,077 1,243 160,000 170,000 295 648 963 1,153 1,333 170,000 180,000 315 691 1,027 1,231 1,421 180,000 190,000 334 735 1,091 1,308 1,510 190,000 200,000 354 778 1,155 1,386 1,599 200,000 210,000 374 821 1,220 1,462 1,688 210,000 220,000 393 865 1,284 1,539 1,777 220,000 230,000 413 908 1,348 1,617 1,866 230,000 240,000 433 951 1,413 1,693 1,956 240,000 and up 453 995 1,476 1,771 2,044 REV. Need file 2010 taxes PROC. Need file 2010 taxes 2010-18 TABLE 4 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later 17,000 17,500 3 6 9 10 11 17,500 18,000 4 8 12 14 16 18,000 18,500 5 10 15 18 21 18,500 19,000 6 12 19 22 24 19,000 19,500 7 15 21 26 29 19,500 20,000 8 17 25 29 34 20,000 20,500 9 19 28 33 38 20,500 21,000 10 21 31 37 43 21,000 21,500 11 23 35 41 47 21,500 22,000 12 25 38 45 51 22,000 23,000 13 29 42 51 58 23,000 24,000 15 33 49 58 67 24,000 25,000 17 37 56 66 76 25,000 26,000 19 42 62 73 85 26,000 27,000 21 46 68 82 93 27,000 28,000 23 50 75 89 103 28,000 29,000 25 55 81 97 111 29,000 30,000 27 59 88 104 121 30,000 31,000 29 63 94 113 129 31,000 32,000 31 68 100 120 138 32,000 33,000 33 72 107 127 148 33,000 34,000 35 76 114 135 156 34,000 35,000 37 81 119 143 165 35,000 36,000 39 85 126 151 174 36,000 37,000 41 89 133 158 183 37,000 38,000 43 94 139 166 191 38,000 39,000 45 98 145 174 201 39,000 40,000 47 102 152 182 209 40,000 41,000 49 106 159 189 218 41,000 42,000 51 111 164 198 227 42,000 43,000 53 115 171 205 236 43,000 44,000 55 119 178 213 245 44,000 45,000 57 124 184 220 254 45,000 46,000 59 128 190 228 263 46,000 47,000 60 133 197 235 272 47,000 48,000 62 137 203 244 280 48,000 49,000 64 142 209 251 290 49,000 50,000 66 146 216 259 298 50,000 51,000 68 150 223 266 308 51,000 52,000 70 154 229 275 316 52,000 53,000 72 159 235 282 325 53,000 54,000 74 163 242 290 334 54,000 55,000 76 167 249 297 343 55,000 56,000 78 172 254 305 352 56,000 57,000 80 176 261 313 361 57,000 58,000 82 180 268 320 370 58,000 59,000 84 185 274 328 378 59,000 60,000 86 189 280 336 388 60,000 62,000 89 195 291 347 401 62,000 64,000 93 204 303 363 418 64,000 66,000 97 213 315 379 436 66,000 68,000 101 221 329 394 454 68,000 70,000 105 230 341 410 472 70,000 72,000 109 239 354 424 490 72,000 74,000 113 247 367 440 508 74,000 76,000 117 256 380 455 526 76,000 78,000 121 264 393 471 543 78,000 80,000 125 273 406 486 561 80,000 85,000 131 289 428 513 592 85,000 90,000 141 310 461 552 636 90,000 95,000 151 332 492 591 681 95,000 100,000 161 353 525 629 726 100,000 110,000 176 386 573 686 793 110,000 120,000 195 430 637 763 882 120,000 130,000 215 473 701 841 971 130,000 140,000 235 516 766 918 1,059 140,000 150,000 255 559 830 995 1,149 150,000 160,000 274 603 894 1,072 1,238 160,000 170,000 294 646 958 1,150 1,326 170,000 180,000 314 689 1,023 1,226 1,416 180,000 190,000 333 733 1,087 1,303 1,505 190,000 200,000 353 776 1,151 1,381 1,594 200,000 210,000 373 819 1,216 1,457 1,683 210,000 220,000 392 863 1,280 1,534 1,772 220,000 230,000 412 906 1,344 1,612 1,861 230,000 240,000 432 949 1,409 1,689 1,949 240,000 and up 452 992 1,473 1,766 2,039 SECTION 5. Need file 2010 taxes EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. Need file 2010 taxes SECTION 6. Need file 2010 taxes DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Need file 2010 taxes Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Need file 2010 taxes For further information regarding this revenue procedure, contact Mr. Need file 2010 taxes Harvey at (202) 622-4930 (not a toll-free call). Need file 2010 taxes Prev  Up  Next   Home   More Internal Revenue Bulletins