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1040ez 2010 Tax Form

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1040ez 2010 Tax Form

1040ez 2010 tax form Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040ez 2010 tax form Tax questions. 1040ez 2010 tax form Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. 1040ez 2010 tax form irs. 1040ez 2010 tax form gov/pub54. 1040ez 2010 tax form What's New Exclusion amount. 1040ez 2010 tax form  The maximum foreign earned income exclusion is adjusted annually for inflation. 1040ez 2010 tax form For 2013, the maximum exclusion has increased to $97,600. 1040ez 2010 tax form See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. 1040ez 2010 tax form Housing expenses — base amount. 1040ez 2010 tax form  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. 1040ez 2010 tax form The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. 1040ez 2010 tax form For 2013, this amount is $42. 1040ez 2010 tax form 78 per day ($15,616 per year). 1040ez 2010 tax form See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. 1040ez 2010 tax form Housing expenses — maximum amount. 1040ez 2010 tax form  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. 1040ez 2010 tax form See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. 1040ez 2010 tax form Filing requirements. 1040ez 2010 tax form  Generally, the amount of income you can receive before you must file an income tax return has increased. 1040ez 2010 tax form These amounts are shown in chapter 1 under Filing Requirements . 1040ez 2010 tax form Self-employment tax rate. 1040ez 2010 tax form  For 2013, the self-employment tax rate of 13. 1040ez 2010 tax form 3% has increased to 15. 1040ez 2010 tax form 3%. 1040ez 2010 tax form The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. 1040ez 2010 tax form All net earnings are subject to the Medicare part of the tax. 1040ez 2010 tax form For more information, see chapter 3. 1040ez 2010 tax form IRA limitations for 2013. 1040ez 2010 tax form . 1040ez 2010 tax form  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). 1040ez 2010 tax form You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). 1040ez 2010 tax form If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. 1040ez 2010 tax form See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. 1040ez 2010 tax form Reminders Figuring tax on income not excluded. 1040ez 2010 tax form  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. 1040ez 2010 tax form See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. 1040ez 2010 tax form If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. 1040ez 2010 tax form Form 8938. 1040ez 2010 tax form  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. 1040ez 2010 tax form See Form 8938 in chapter 1. 1040ez 2010 tax form Change of address. 1040ez 2010 tax form  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. 1040ez 2010 tax form If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. 1040ez 2010 tax form Photographs of missing children. 1040ez 2010 tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez 2010 tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez 2010 tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez 2010 tax form Introduction This publication discusses special tax rules for U. 1040ez 2010 tax form S. 1040ez 2010 tax form citizens and resident aliens who work abroad or who have income earned in foreign countries. 1040ez 2010 tax form If you are a U. 1040ez 2010 tax form S. 1040ez 2010 tax form citizen or resident alien, your worldwide income generally is subject to U. 1040ez 2010 tax form S. 1040ez 2010 tax form income tax, regardless of where you are living. 1040ez 2010 tax form Also, you are subject to the same income tax filing requirements that apply to U. 1040ez 2010 tax form S. 1040ez 2010 tax form citizens or resident aliens living in the United States. 1040ez 2010 tax form Expatriation tax provisions apply to U. 1040ez 2010 tax form S. 1040ez 2010 tax form citizens who have renounced their citizenship and long-term residents who have ended their residency. 1040ez 2010 tax form These provisions are discussed in chapter 4 of Publication 519, U. 1040ez 2010 tax form S. 1040ez 2010 tax form Tax Guide for Aliens. 1040ez 2010 tax form Resident alien. 1040ez 2010 tax form   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. 1040ez 2010 tax form Green card test. 1040ez 2010 tax form You are a U. 1040ez 2010 tax form S. 1040ez 2010 tax form resident if you were a lawful permanent resident of the United States at any time during the calendar year. 1040ez 2010 tax form This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). 1040ez 2010 tax form Substantial presence test. 1040ez 2010 tax form You are considered a U. 1040ez 2010 tax form S. 1040ez 2010 tax form resident if you meet the substantial presence test for the calendar year. 1040ez 2010 tax form To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. 1040ez 2010 tax form Example. 1040ez 2010 tax form You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 1040ez 2010 tax form To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). 1040ez 2010 tax form Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 1040ez 2010 tax form   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. 1040ez 2010 tax form Filing information. 1040ez 2010 tax form    Chapter 1 contains general filing information, such as: Whether you must file a U. 1040ez 2010 tax form S. 1040ez 2010 tax form tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. 1040ez 2010 tax form S. 1040ez 2010 tax form resident, and Whether you must pay estimated tax. 1040ez 2010 tax form Withholding tax. 1040ez 2010 tax form    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. 1040ez 2010 tax form S. 1040ez 2010 tax form citizens and resident aliens. 1040ez 2010 tax form Self-employment tax. 1040ez 2010 tax form    Chapter 3 discusses who must pay self-employment tax. 1040ez 2010 tax form Foreign earned income exclusion and housing exclusion and deduction. 1040ez 2010 tax form    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. 1040ez 2010 tax form You may qualify to treat up to $97,600 of your income as not taxable by the United States. 1040ez 2010 tax form You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. 1040ez 2010 tax form These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. 1040ez 2010 tax form   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. 1040ez 2010 tax form These rules are explained in chapter 4. 1040ez 2010 tax form   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 1040ez 2010 tax form Exemptions, deductions, and credits. 1040ez 2010 tax form    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. 1040ez 2010 tax form These are generally the same as if you were living in the United States. 1040ez 2010 tax form However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. 1040ez 2010 tax form Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. 1040ez 2010 tax form Tax treaty benefits. 1040ez 2010 tax form    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. 1040ez 2010 tax form It also explains how to get copies of tax treaties. 1040ez 2010 tax form How to get tax help. 1040ez 2010 tax form    Chapter 7 is an explanation of how to get information and assistance from the IRS. 1040ez 2010 tax form Questions and answers. 1040ez 2010 tax form   Frequently asked questions and answers to those questions are presented in the back of the publication. 1040ez 2010 tax form Comments and suggestions. 1040ez 2010 tax form   We welcome your comments about this publication and your suggestions for future editions. 1040ez 2010 tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez 2010 tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez 2010 tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez 2010 tax form   You can send us comments from www. 1040ez 2010 tax form irs. 1040ez 2010 tax form gov/formspubs/. 1040ez 2010 tax form Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ez 2010 tax form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez 2010 tax form Ordering forms and publications. 1040ez 2010 tax form   Visit www. 1040ez 2010 tax form irs. 1040ez 2010 tax form gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040ez 2010 tax form Internal Revenue Service 1201 N. 1040ez 2010 tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez 2010 tax form   If you have a tax question, check the information available on IRS. 1040ez 2010 tax form gov or call 1-800-TAX–FORM (1-800-829-1040). 1040ez 2010 tax form We cannot answer tax questions sent to either of the above addresses. 1040ez 2010 tax form Prev  Up  Next   Home   More Online Publications
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The 1040ez 2010 Tax Form

1040ez 2010 tax form 1. 1040ez 2010 tax form   Definitions You Need To Know Table of Contents Other options. 1040ez 2010 tax form Exception. 1040ez 2010 tax form Certain terms used in this publication are defined below. 1040ez 2010 tax form The same term used in another publication may have a slightly different meaning. 1040ez 2010 tax form Annual additions. 1040ez 2010 tax form   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. 1040ez 2010 tax form Annual benefits. 1040ez 2010 tax form   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. 1040ez 2010 tax form Business. 1040ez 2010 tax form   A business is an activity in which a profit motive is present and economic activity is involved. 1040ez 2010 tax form Service as a newspaper carrier under age 18 or as a public official is not a business. 1040ez 2010 tax form Common-law employee. 1040ez 2010 tax form   A common-law employee is any individual who, under common law, would have the status of an employee. 1040ez 2010 tax form A leased employee can also be a common-law employee. 1040ez 2010 tax form   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. 1040ez 2010 tax form For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. 1040ez 2010 tax form   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. 1040ez 2010 tax form For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. 1040ez 2010 tax form S. 1040ez 2010 tax form citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. 1040ez 2010 tax form   However, an individual may be a common-law employee and a self-employed person as well. 1040ez 2010 tax form For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. 1040ez 2010 tax form In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. 1040ez 2010 tax form However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. 1040ez 2010 tax form Compensation. 1040ez 2010 tax form   Compensation for plan allocations is the pay a participant received from you for personal services for a year. 1040ez 2010 tax form You can generally define compensation as including all the following payments. 1040ez 2010 tax form Wages and salaries. 1040ez 2010 tax form Fees for professional services. 1040ez 2010 tax form Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. 1040ez 2010 tax form Commissions and tips. 1040ez 2010 tax form Fringe benefits. 1040ez 2010 tax form Bonuses. 1040ez 2010 tax form   For a self-employed individual, compensation means the earned income, discussed later, of that individual. 1040ez 2010 tax form   Compensation generally includes amounts deferred in the following employee benefit plans. 1040ez 2010 tax form These amounts are elective deferrals. 1040ez 2010 tax form Qualified cash or deferred arrangement (section 401(k) plan). 1040ez 2010 tax form Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. 1040ez 2010 tax form Section 457 nonqualified deferred compensation plan. 1040ez 2010 tax form Section 125 cafeteria plan. 1040ez 2010 tax form   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. 1040ez 2010 tax form The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. 1040ez 2010 tax form Other options. 1040ez 2010 tax form   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. 1040ez 2010 tax form The employee's wages as defined for income tax withholding purposes. 1040ez 2010 tax form The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. 1040ez 2010 tax form The employee's social security wages (including elective deferrals). 1040ez 2010 tax form   Compensation generally cannot include either of the following items. 1040ez 2010 tax form Nontaxable reimbursements or other expense allowances. 1040ez 2010 tax form Deferred compensation (other than elective deferrals). 1040ez 2010 tax form SIMPLE plans. 1040ez 2010 tax form   A special definition of compensation applies for SIMPLE plans. 1040ez 2010 tax form See chapter 3. 1040ez 2010 tax form Contribution. 1040ez 2010 tax form   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. 1040ez 2010 tax form Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. 1040ez 2010 tax form Deduction. 1040ez 2010 tax form   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. 1040ez 2010 tax form Limits apply to the amount deductible. 1040ez 2010 tax form Earned income. 1040ez 2010 tax form   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. 1040ez 2010 tax form   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. 1040ez 2010 tax form Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. 1040ez 2010 tax form It includes income from licensing the use of property other than goodwill. 1040ez 2010 tax form   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. 1040ez 2010 tax form   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. 1040ez 2010 tax form Employer. 1040ez 2010 tax form   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. 1040ez 2010 tax form A sole proprietor is treated as his or her own employer for retirement plan purposes. 1040ez 2010 tax form However, a partner is not an employer for retirement plan purposes. 1040ez 2010 tax form Instead, the partnership is treated as the employer of each partner. 1040ez 2010 tax form Highly compensated employee. 1040ez 2010 tax form   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. 1040ez 2010 tax form Leased employee. 1040ez 2010 tax form   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. 1040ez 2010 tax form Provides services to you under an agreement between you and a leasing organization. 1040ez 2010 tax form Has performed services for you (or for you and related persons) substantially full time for at least 1 year. 1040ez 2010 tax form Performs services under your primary direction or control. 1040ez 2010 tax form Exception. 1040ez 2010 tax form   A leased employee is not treated as your employee if all the following conditions are met. 1040ez 2010 tax form Leased employees are not more than 20% of your non-highly compensated work force. 1040ez 2010 tax form The employee is covered under the leasing organization's qualified pension plan. 1040ez 2010 tax form The leasing organization's plan is a money purchase pension plan that has all the following provisions. 1040ez 2010 tax form Immediate participation. 1040ez 2010 tax form (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. 1040ez 2010 tax form ) Full and immediate vesting. 1040ez 2010 tax form A nonintegrated employer contribution rate of at least 10% of compensation for each participant. 1040ez 2010 tax form However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. 1040ez 2010 tax form Net earnings from self-employment. 1040ez 2010 tax form   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. 1040ez 2010 tax form Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. 1040ez 2010 tax form   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. 1040ez 2010 tax form   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. 1040ez 2010 tax form You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. 1040ez 2010 tax form   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). 1040ez 2010 tax form It does not include income passed through to shareholders of S corporations. 1040ez 2010 tax form Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. 1040ez 2010 tax form Distributions of other income or loss to limited partners are not net earnings from self-employment. 1040ez 2010 tax form   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. 1040ez 2010 tax form Qualified plan. 1040ez 2010 tax form   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. 1040ez 2010 tax form You can deduct contributions made to the plan for your employees. 1040ez 2010 tax form Earnings on these contributions are generally tax free until distributed at retirement. 1040ez 2010 tax form Profit-sharing, money purchase, and defined benefit plans are qualified plans. 1040ez 2010 tax form A 401(k) plan is also a qualified plan. 1040ez 2010 tax form Participant. 1040ez 2010 tax form   A participant is an eligible employee who is covered by your retirement plan. 1040ez 2010 tax form See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. 1040ez 2010 tax form Partner. 1040ez 2010 tax form   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. 1040ez 2010 tax form For retirement plans, a partner is treated as an employee of the partnership. 1040ez 2010 tax form Self-employed individual. 1040ez 2010 tax form   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. 1040ez 2010 tax form Sole proprietors and partners are self-employed. 1040ez 2010 tax form Self-employment can include part-time work. 1040ez 2010 tax form   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. 1040ez 2010 tax form See Common-law employee and Net earnings from self-employment , earlier. 1040ez 2010 tax form   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. 1040ez 2010 tax form See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. 1040ez 2010 tax form Sole proprietor. 1040ez 2010 tax form   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. 1040ez 2010 tax form For retirement plans, a sole proprietor is treated as both an employer and an employee. 1040ez 2010 tax form Prev  Up  Next   Home   More Online Publications