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Tax Return Forms 2012

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Tax Return Forms 2012

Tax return forms 2012 Publication 502 - Additional Material Prev  Up  Next   Home   More Online Publications
 
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IRS Taxpayer Assistance Centers (TAC) are your source for personal tax help when you believe your tax issue cannot be handled online or by phone, and you want face-to-face tax assistance. Taxpayer Assistance Centers are closed for all Federal Holidays. Please be advised that you may be asked to provide valid photo identification and a Taxpayer Identification Number, such as a Social Security Number, to receive services.

Tax return preparation services are not available at TAC offices. You can take advantage of free tax preparation using Free File or Free File Fillable Forms or through a Volunteer Income Tax Assistance/Tax Counseling for the Elderly site in your community. For detailed information on services offered at each TAC location, click on the state below and then click on the Services Provided link for the TAC you plan to visit.

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Your local Stakeholder Liaison Office establishes relationships with organizations representing small business and self employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state.

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Page Last Reviewed or Updated: 19-Mar-2014

The Tax Return Forms 2012

Tax return forms 2012 5. Tax return forms 2012   Table and Worksheets for the Self-Employed Table of Contents Community property laws. Tax return forms 2012 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. Tax return forms 2012 First, use either the rate table or rate worksheet to find your reduced contribution rate. Tax return forms 2012 Then complete the deduction worksheet to figure your deduction for contributions. Tax return forms 2012 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. Tax return forms 2012 A SEP plan is treated as a profit-sharing plan. Tax return forms 2012 However, do not use this worksheet for SARSEPs. Tax return forms 2012 Rate table for self-employed. Tax return forms 2012   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. Tax return forms 2012 Otherwise, use the rate worksheet provided below. Tax return forms 2012   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. Tax return forms 2012 Then read across to the rate under Column B. Tax return forms 2012 Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. Tax return forms 2012    Example. Tax return forms 2012 You are a sole proprietor with no employees. Tax return forms 2012 If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. Tax return forms 2012 090909. Tax return forms 2012 Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. Tax return forms 2012 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)*. Tax return forms 2012 For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Tax return forms 2012       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Tax return forms 2012       **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. Tax return forms 2012     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. Tax return forms 2012 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. Tax return forms 2012         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Tax return forms 2012       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Tax return forms 2012 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. Tax return forms 2012         • Otherwise, skip steps 16 through 18 and go to step 19. Tax return forms 2012       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Tax return forms 2012 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. Tax return forms 2012     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. Tax return forms 2012     Step 21           Subtract step 20 from step 19. Tax return forms 2012 This is your maximum deductible contribution. Tax return forms 2012                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Tax return forms 2012   Rate worksheet for self-employed. Tax return forms 2012   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. Tax return forms 2012 Use the following worksheet instead. Tax return forms 2012 Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Tax return forms 2012 105)   2) Rate in line 1 plus 1 (for example, 0. Tax return forms 2012 105 + 1 = 1. Tax return forms 2012 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Tax return forms 2012 105 ÷ 1. Tax return forms 2012 105 = 0. Tax return forms 2012 095)   Figuring your deduction. Tax return forms 2012   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. Tax return forms 2012 Community property laws. Tax return forms 2012   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. Tax return forms 2012 Enter on step 1 the total net profit you actually earned. Tax return forms 2012 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 . Tax return forms 2012 009901 2 . Tax return forms 2012 019608 3 . Tax return forms 2012 029126 4 . Tax return forms 2012 038462 5 . Tax return forms 2012 047619 6 . Tax return forms 2012 056604 7 . Tax return forms 2012 065421 8 . Tax return forms 2012 074074 9 . Tax return forms 2012 082569 10 . Tax return forms 2012 090909 11 . Tax return forms 2012 099099 12 . Tax return forms 2012 107143 13 . Tax return forms 2012 115044 14 . Tax return forms 2012 122807 15 . Tax return forms 2012 130435 16 . Tax return forms 2012 137931 17 . Tax return forms 2012 145299 18 . Tax return forms 2012 152542 19 . Tax return forms 2012 159664 20 . Tax return forms 2012 166667 21 . Tax return forms 2012 173554 22 . Tax return forms 2012 180328 23 . Tax return forms 2012 186992 24 . Tax return forms 2012 193548 25* . Tax return forms 2012 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. Tax return forms 2012 Example. Tax return forms 2012 You are a sole proprietor with no employees. Tax return forms 2012 The terms of your plan provide that you contribute 8½% (. Tax return forms 2012 085) of your compensation to your plan. Tax return forms 2012 Your net profit from line 31, Schedule C (Form 1040) is $200,000. Tax return forms 2012 You have no elective deferrals or catch-up contributions. Tax return forms 2012 Your self-employment tax deduction on line 27 of Form 1040 is $9,728. Tax return forms 2012 See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. Tax return forms 2012 You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. Tax return forms 2012 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)*. Tax return forms 2012 For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Tax return forms 2012 $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Tax return forms 2012       **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. Tax return forms 2012     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. Tax return forms 2012 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. Tax return forms 2012 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. Tax return forms 2012         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Tax return forms 2012       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Tax return forms 2012 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. Tax return forms 2012         • Otherwise, skip steps 16 through 18 and go to step 19. Tax return forms 2012       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Tax return forms 2012 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. Tax return forms 2012     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. Tax return forms 2012 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. Tax return forms 2012   See the filled-in Deduction Worksheet for Self-Employed on this page. Tax return forms 2012 Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Tax return forms 2012 105) 0. Tax return forms 2012 085 2) Rate in line 1 plus 1 (for example, 0. Tax return forms 2012 105 + 1 = 1. Tax return forms 2012 105) 1. Tax return forms 2012 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Tax return forms 2012 105 ÷ 1. Tax return forms 2012 105 = 0. Tax return forms 2012 095) 0. Tax return forms 2012 078 This image is too large to be displayed in the current screen. Tax return forms 2012 Please click the link to view the image. Tax return forms 2012 Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications