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Free state tax extension Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Free state tax extension Tax questions. Free state tax extension Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. Free state tax extension irs. Free state tax extension gov/pub503. Free state tax extension Reminders Taxpayer identification number needed for each qualifying person. Free state tax extension  You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. Free state tax extension See Taxpayer identification number under Qualifying Person Test, later. Free state tax extension You may have to pay employment taxes. Free state tax extension  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Free state tax extension Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Free state tax extension See Employment Taxes for Household Employers, later. Free state tax extension Photographs of missing children. Free state tax extension  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free state tax extension Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state tax extension 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. Free state tax extension Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. Free state tax extension It explains how to figure and claim the credit. Free state tax extension You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Free state tax extension The credit can be up to 35% of your expenses. Free state tax extension To qualify, you must pay these expenses so you can work or look for work. Free state tax extension This publication also discusses some of the employment tax rules for household employers. Free state tax extension Dependent care benefits. Free state tax extension   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Free state tax extension You must complete Form 2441, Part III, before you can figure the amount of your credit. Free state tax extension See Dependent Care Benefits under How To Figure the Credit, later. Free state tax extension Comments and suggestions. Free state tax extension   We welcome your comments about this publication and your suggestions for future editions. Free state tax extension   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free state tax extension NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state tax extension Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state tax extension   You can send your comments from www. Free state tax extension irs. Free state tax extension gov/formspubs/. Free state tax extension Click on “More Information” and then on “Comment on Tax Forms and Publications. Free state tax extension ”   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. Free state tax extension Ordering forms and publications. Free state tax extension   Visit www. Free state tax extension irs. Free state tax extension gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free state tax extension Internal Revenue Service 1201 N. Free state tax extension Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free state tax extension   If you have a tax question, check the information available on IRS. Free state tax extension gov or call 1-800-829-1040. Free state tax extension We cannot answer tax questions sent to either of the above addresses. Free state tax extension Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Free state tax extension Prev  Up  Next   Home   More Online Publications
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Free state tax extension 5. Free state tax extension   Table and Worksheets for the Self-Employed Table of Contents Community property laws. Free state tax extension 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. Free state tax extension First, use either the rate table or rate worksheet to find your reduced contribution rate. Free state tax extension Then complete the deduction worksheet to figure your deduction for contributions. Free state tax extension 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. Free state tax extension A SEP plan is treated as a profit-sharing plan. Free state tax extension However, do not use this worksheet for SARSEPs. Free state tax extension Rate table for self-employed. Free state tax extension   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. Free state tax extension Otherwise, use the rate worksheet provided below. Free state tax extension   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. Free state tax extension Then read across to the rate under Column B. Free state tax extension Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. Free state tax extension    Example. Free state tax extension You are a sole proprietor with no employees. Free state tax extension If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. Free state tax extension 090909. Free state tax extension Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. Free state tax extension 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)*. Free state tax extension For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Free state tax extension       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Free state tax extension       **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. Free state tax extension     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. Free state tax extension 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. Free state tax extension         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Free state tax extension       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Free state tax extension 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. Free state tax extension         • Otherwise, skip steps 16 through 18 and go to step 19. Free state tax extension       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Free state tax extension 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. Free state tax extension     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. Free state tax extension     Step 21           Subtract step 20 from step 19. Free state tax extension This is your maximum deductible contribution. Free state tax extension                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Free state tax extension   Rate worksheet for self-employed. Free state tax extension   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. Free state tax extension Use the following worksheet instead. Free state tax extension Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Free state tax extension 105)   2) Rate in line 1 plus 1 (for example, 0. Free state tax extension 105 + 1 = 1. Free state tax extension 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Free state tax extension 105 ÷ 1. Free state tax extension 105 = 0. Free state tax extension 095)   Figuring your deduction. Free state tax extension   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. Free state tax extension Community property laws. Free state tax extension   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. Free state tax extension Enter on step 1 the total net profit you actually earned. Free state tax extension 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 . Free state tax extension 009901 2 . Free state tax extension 019608 3 . Free state tax extension 029126 4 . Free state tax extension 038462 5 . Free state tax extension 047619 6 . Free state tax extension 056604 7 . Free state tax extension 065421 8 . Free state tax extension 074074 9 . Free state tax extension 082569 10 . Free state tax extension 090909 11 . Free state tax extension 099099 12 . Free state tax extension 107143 13 . Free state tax extension 115044 14 . Free state tax extension 122807 15 . Free state tax extension 130435 16 . Free state tax extension 137931 17 . Free state tax extension 145299 18 . Free state tax extension 152542 19 . Free state tax extension 159664 20 . Free state tax extension 166667 21 . Free state tax extension 173554 22 . Free state tax extension 180328 23 . Free state tax extension 186992 24 . Free state tax extension 193548 25* . Free state tax extension 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. Free state tax extension Example. Free state tax extension You are a sole proprietor with no employees. Free state tax extension The terms of your plan provide that you contribute 8½% (. Free state tax extension 085) of your compensation to your plan. Free state tax extension Your net profit from line 31, Schedule C (Form 1040) is $200,000. Free state tax extension You have no elective deferrals or catch-up contributions. Free state tax extension Your self-employment tax deduction on line 27 of Form 1040 is $9,728. Free state tax extension See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. Free state tax extension You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. Free state tax extension 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)*. Free state tax extension For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Free state tax extension $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Free state tax extension       **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. Free state tax extension     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. Free state tax extension 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. Free state tax extension 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. Free state tax extension         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Free state tax extension       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Free state tax extension 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. Free state tax extension         • Otherwise, skip steps 16 through 18 and go to step 19. Free state tax extension       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Free state tax extension 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. Free state tax extension     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. Free state tax extension 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. Free state tax extension   See the filled-in Deduction Worksheet for Self-Employed on this page. Free state tax extension Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Free state tax extension 105) 0. Free state tax extension 085 2) Rate in line 1 plus 1 (for example, 0. Free state tax extension 105 + 1 = 1. Free state tax extension 105) 1. Free state tax extension 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Free state tax extension 105 ÷ 1. Free state tax extension 105 = 0. Free state tax extension 095) 0. Free state tax extension 078 This image is too large to be displayed in the current screen. Free state tax extension Please click the link to view the image. Free state tax extension Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications