National Association of Tax Professionals

2011 TAX FILING SEASON QUICK REFERENCE

GUIDE

FASTER
THAN A

TAX

ANSWERS

SPEEDING BULLET

National Association of Tax Professionals

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2011 TAX FILING SEASON QUICK REFERENCE GUIDE

By Liza Corbisier and Sherri Huff, EA

t the close of every year, NATPs Tax Knowledge Center compiles a list of common facts and figures that tax professionals can reference during the upcoming tax season. Youll find this Quick Reference Guide useful as you prepare returns. As always, the NATP research staff is available year-round to answer your toughest federal tax questions. See the back page of this newsletter for three convenient ways to contact the Research Center.

For 2011, the AMT exemption amounts are as follows: 2011 Exemption MFJ, QW S, HH MFS For a child subject to kiddie tax $74,450 $48,450 $37,225 $6,800 plus childs earned income not to exceed $48,450 2011 Phase-out $150,000 - $447,800 $112,500 - $306,300 $75,000 - $223,900 $112,500 - $306,300

179 Expensing
For 2010 and 2011, taxpayers may expense up to $500,000 of qualifying property acquired for use in a trade or business. The deduction phase out begins at $2,000,000 on purchases of qualifying property. Taxpayers who have qualified disaster assistance property may expense up to $600,000; their deduction phase out begins at $2,600,000. The SUV limit remains $25,000. For 2010 and 2011, within the $500,000 179 limit, taxpayers may expense up to $250,000 of qualified real property, defined as qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property as described in 168. For tax years 20032012, taxpayers may make or revoke a 179 election on an amended return without the consent of the Commissioner.

Bonus Depreciation
Qualified property purchased for original use by the taxpayer after 2007 is allowed a 50 percent bonus depreciation if it is placed in service before September 9, 2010, and a 100 percent bonus depreciation if it is placed in service after September 9, 2010, and before January 1, 2012, (before January 1, 2013, for certain aircraft and certain long-term production period property). Qualified property includes tangible property depreciated under MACRS with a recovery period of 20 years or less, water utility property, off-the-shelf computer software, and qualified leasehold improvement property. Qualified property does not include: Property placed in service and disposed of in the same year. Property converted from business use to personal use in the same tax year. Property required to be depreciated under ADS. Property for which the taxpayer elects not to claim the special bonus depreciation allowance.

AddressesWhere to File
For current addresses, visit www.natptax.com, Tax Knowledge Center, Federal Tax Information, Tax News, Where to File 2010 Returns in 2011.

Adoption Credit
For both 2010 and 2011 this is a refundable credit per child. The maximum credit for 2010 is $13,170. The credit will begin to be phased out for taxpayers when modified adjusted gross income (MAGI) exceeds $182,520; its completely phased out when MAGI reaches $222,520. The credit is $13,360 for 2011. The credit will begin to phase out when MAGI exceeds $185,210 and is completely phased out when MAGI reaches $225,210.

Capital Gains Rates

Capital gains rates are 0 percent and 15 percent for 2008 through 2012.

Child and Dependent Care Credit

The minimum child and dependent care credit is 20 percent and the maximum is 35 percent based on AGI. The amount of eligible expenses is $3,000 for one child and $6,000 for two or more children.

Alternative Minimum Tax (AMT)

For 2010, the AMT exemption amounts are as follows: MFJ, QW S, HH MFS For a child subject to kiddie tax 2010 Exemption $72,450 $47,450 $36,225 $6,700 plus childs earned income not to exceed $47,450 2010 Phase-out $150,000 - $439,800 $112,500 - $302,300 $75,000 - $219,900 $112,500 - $302,300

Child Tax Credit

For 20042012, the maximum child tax credit is $1,000 for each qualifying child. Through 2012, the child tax credit is refundable to the extent of the greater of: 15 percent of earned income above $3,000; or The excess of the taxpayers social security taxes for the year over the earned income credit for the year for taxpayers with three or more qualifying children.

2010 Daycare Optional Meal and Snack Rates

Type of Meal Contiguous States Breakfast Lunch and Dinner Snack $1.19 $2.21 $0.66 Alaska $1.89 $3.59 $1.07 Hawaii $1.38 $2.59 $0.77

Education Credits
For 2010 and 2011, the maximum Lifetime Learning Credit is $2,000. For 2010 and 2011, the maximum American Opportunity Credit is 100 percent of the first $2,000 of qualified higher-education tuition and related expenses, plus 25 percent of the next $2,000 of such expenses paid during the tax year, equaling a maximum credit of $2,500. 2010 Phase-out MFJ, QW S, HH MFS American Opportunity Tax Credit Lifetime Learning Credit

2011 Daycare Optional Meal and Snack Rates

Type of Meal Contiguous States Breakfast $1.19 Lunch and $2.22 Dinner Snack $0.66 Alaska $1.89 $3.60 $1.07 Hawaii $1.38 $2.60 $0.77

$160,000 - $180,000 $100,000 - $120,000 $80,000 - $90,000 Not Available $50,000 - $60,000 Not Available

Exemption Amount
The personal exemption amount increased to $3,650 for 2010. There is no personal exemption phase-out for years after 2009 and before 2013.

Foreign Earned Income Exclusion

For 2010, a qualified individual may exclude up to $91,500 of qualified foreign earned income using Form 2555, Foreign Earned Income. For 2011, the indexed amount will be $92,900.

Dividend Rates
Qualified dividends are taxed at 0 percent and 15 percent for 2008 through 2012.

Health Savings Accounts (HSAs)

Like IRAs, funds in HSAs are 100 percent tax-deferred until distribution. A non-dependent taxpayer insured by an HDHP plan may deduct monthly HSA contributions up to an annual limit. HDHP Annual Minimum Coverage Deductible Contribution Deductible 2010 Individual 2010 Family 2011 Individual 2011 Family 2010/2011 catch-up for taxpayers 55+ not enrolled in Medicare $3,050 $6,150 $3,050 $6,150 $1,200 $2,400 $1,200 $2,400 HDHP Maximum Out of Pocket $5,900 $11,900 $5,900 $11,900

Earned Income Tax Credit

For 2010, the maximum amount of income a taxpayer can earn and still be eligible for the earned income credit increased. If earned income or AGI exceeds the following amounts, the earned income credit will be zero. Taxpayer With one child With two children With three or more children With no children MFJ $40,545 $45,373 $48,362 $18,470 Other Maximum Than MFJ Credit $35,535 $40,363 $43,352 $13,460 $3,050 $5,036 $5,666 $457

The maximum amount of investment income a taxpayer may have and still be eligible for the credit remains at $3,100 for 2010. Beginning after 2010, the Advanced Earned Income Credit is no longer available.

$1,000

same as above same as above

IRAContribution Limit to Traditional and Roth IRAs

For 2010 and 2011 the contribution limit to a traditional or Roth IRA is $5,000 ($6,000 for taxpayers age 50 and over).

IRADeduction Phase-out for Traditional IRAs for 2010

Filing Status Taxpayer Covered by an Employer Plan S, HH $56,000 - $66,000 MFJ, QW $89,000 - $109,000 MFS* $0 - $10,000 Spouse of Covered Employee N/A MFJ only $167,000 - $177,000 $0

IRADeduction Phase-out for Traditional IRAs for 2011

Filing Status S, HH MFJ, QW MFS* Taxpayer Covered by an Employer Plan $56,000 - $66,000 $90,000 - $110,000 $0 - $10,000 Spouse of Covered Employee N/A MFJ only $169,000 - $179,000 $0

IRAMAGI Phase-out for Roth IRA Contributions for 2010 and 2011
Filing Status MFJ MFS (lived with spouse) S, HH, QW, or MFS* 2010 $167,000 - $177,000 $0 - $10,000 $105,000 - $120,000 2011 $169,000 - $179,000 $0 - $10,000 $107,000 - $122,000

*Taxpayers who are filing MFS and did not live with their spouse at any time during the year are considered Single for IRA deduction purposes.

Pension Chart
Annual Elective Deferral Limit 401(k) 401(k) age 50 or older* 403(b) annuity 403(b) age 50 or older* SARSEP SARSEP age 50 or older* SIMPLE and SIMPLE 401(k) SIMPLE and SIMPLE 401(k) age 50+* 457 (government and exempt organizations) 457 age 50 or older* 2011 $16,500 $22,000 $16,500 $22,000 $16,500 $22,000 $11,500 $14,000 $16,500 $22,000 2010 $16,500 $22,000 $16,500 $22,000 $16,500 $22,000 $11,500 $14,000 $16,500 $22,000 2009 $16,500 $22,000 $16,500 $22,000 $16,500 $22,000 $11,500 $14,000 $16,500 $22,000 2008 $15,500 $20,500 $15,500 $20,500 $15,500 $20,500 $10,500 $13,000 $15,500 $20,500 2007 $15,500 $20,500 $15,500 $20,500 $15,500 $20,500 $10,500 $13,000 $15,500 $20,500

*Note: A participant who is projected to attain age 50 before the end of a calendar year is deemed to be age 50 as of January 1 of that year. This optional provision must rst be elected by the pension plan sponsor (employer).

Annual benet limit for dened benet plan Annual benet limit for dened contribution plan Annual compensation limit SEP minimum compensation limit Highly-compensated employee (based on previous years compensation) Key employee compensation in top-heavy plan IRA or Roth** IRA or Roth age 50 or older**
**Lesser of this or earned income

$195,000 $49,000 $245,000 $550 $110,000 $160,000 $5,000 $6,000

$195,000 $49,000 $245,000 $550 $110,000 $160,000 $5,000 $6,000

$195,000 $49,000 $245,000 $550 $110,000 $160,000 $5,000 $6,000

$185,000 $46,000 $230,000 $500 $105,000 $150,000 $5,000 $6,000

$180,000 $45,000 $225,000 $500 $100,000 $145,000 $4,000 $5,000

Kiddie Tax
For 2010 and 2011, kiddie tax applies to children with unearned income greater than $1,900 if the child is age 18 and under, or a full-time student under the age of 24, and has at least one living parent. However, kiddie tax does not apply if the childs earned income exceeds half of his or her support and/or the child files a joint return.

(Archer) Medical Savings Accounts for 2010

Health Plan Self-only coverage Family coverage 2010 $330 $620 $1,230 $3,290 $4,110 2011 $340 $640 $1,270 $3,390 $4,240 Health Plan Self-only coverage Family coverage Annual Deductible $2,050 $3,050 $4,100 $6,150 Annual Deductible $2,000 $3,000 $4,050 $6,050 Maximum Out-of-Pocket Expenses $4,050 $7,400 Annual Maximum Deduction* 65% of deductible 75% of deductible

Long-Term Care Premiums Annual Deductible Limit

Taxpayers Age at the Close of the Tax Year 40 or less More than 40 but not more than 50 More than 50 but not more than 60 More than 60 but not more than 70 More than 70

(Archer) Medical Savings Accounts for 2011

Maximum Out-of-Pocket Expenses $4,100 $7,500 Annual Maximum Deduction* 65% of deductible 75% of deductible

Luxury Automobile Depreciation Limits for 2010

1st year - 2010 1st year with bonus depreciation 2nd year 3rd year Succeeding years Automobiles $3,060 $11,060 $4,900 $2,950 $1,775 Trucks & Vans $3,160 $11,160 $5,100 $3,050 $1,875

*If the plan is established by a self-employed individual, the limit is the lesser of the related trade or business earned income or the applicable percentage.

Nanny Tax
For 2010 and 2011, compensation paid for domestic service in an employers home is not subject to FICA until the cash wages paid are $1,700 or more.

Per Diem Allowance for Transportation Industry

2009 - 2010 Travel inside the United States Travel outside the United States $59 $65 2010 - 2011 $59 $65

The incidentals allowance is $5 for travel both inside and outside the United States for 2010 and 2011. Taxpayers subject to the Department of Transportation hours of service limits are allowed to deduct 80 percent of the meal per diem amount.

Savers Credit
A savers credit can be claimed using Form 8880, Credit for Qualified Retirement Savings Contributions. The credit is calculated by multiplying the applicable rate by the qualified retirement plan contributions not to exceed $2,000. The maximum credit is $1,000 per person.

Applicable credit rate determined by filing status and MAGI for: 2010 MFJ HH 50% $0 $33,500 $0 $25,125 20% $33,500 $36,000 $25,125 $27,000 $16,750 $18,000 20% $34,000 $36,500 $25,500 $27,375 $17,000 $18,250 10% $36,000 $55,500 $27,000 $41,625 $18,000 $27,750 10% $36,500 $56,500 $27,375 $42,375 $18,250 $28,250 No Credit Over $55,500 Over $41,625 Over $27,750 No Credit Over $56,500 Over $42,375 Over $28,250

For 2010 and 2011, the standard deduction for dependents who only have unearned income is $950. If the dependent has both earned and unearned income, the standard deduction is the greater of: $950; or The dependents earned income plus $300, but not more than the basic standard deduction for his or her ling status. For 2010 and 2011, additional deductions for the aged or blind are $1,100 for married or surviving spouse, and $1,400 for single or head of household taxpayers.

All $0 others $16,750 2011 MFJ HH 50% $0 $34,000 $0 $25,500

Standard Mileage Rates

Standard Mileage Rates Business Medical and Moving Charitable 2010 50 16.5 14 2011 51 19 14

All $0 others $17,000

Self-Employment Optional Methods

In 2010 and 2011, the following dollar limits apply: Under the farm optional method, if the individuals gross farm income is $6,720 or less, or net farm profit is less than $4,851, net earnings from self-employment can be elected to be the smaller of 66-2/3 of gross farm income (not less than zero) or $4,480. Under the nonfarm optional method, if the net nonfarm profit is less than $4,851 and less than 72.189 percent of gross nonfarm income, and net earnings from self-employment were at least $400 in two of the prior three years, net earnings from self-employment can be elected to be the smaller of two-thirds of gross nonfarm income (not less than zero) or $4,480.

2010 Tax Laws Enacted

Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 Small Business Jobs Act of 2010 Patient Protection and Affordable Healthcare Act Hiring Incentive to Restore Employment Act

Summaries of these bills are on NATPs website at www.natptax.com. Click on Tax Knowledge Center, Federal Tax Information, Tax Act Summaries.

Social Security
For 2010 and 2011, the maximum wages subject to social security tax is $106,800.

Standard Deduction
The basic standard deduction is: Filing Status MFJ/QW HH Single MFS 2010 $11,400 $8,400 $5,700 $5,700 2011 $11,600 $8,500 $5,800 $5,800

2010 Tax Rates

Filing Status S MFJ/QW MFS HH 10% $0 $0 $0 $0 15% $8,376 $16,751 $8,376 $11,951 25% $34,001 $68,001 $34,001 $45,551 28% $82,401 $137,301 $68,651 $117,651 33% $171,851 $209,251 $104,626 $190,551 35% $373,651 $373,651 $186,826 $373,651

2011 Tax Rates

Filing Status S MFJ/QW MFS HH 10% $0 $0 $0 $0 15% $8,501 $17,001 $8,501 $12,151 25% $34,501 $69,001 $34,501 $46,251 28% $83,601 $139,351 $69,676 $119,401 33% $174,401 $212,301 $106,151 $193,351 35% $379,151 $379,151 $189,576 $379,151

IRS Interest Rates

Period October 1, 2010 December 31, 2010 July 1, 2010 September 30, 2010 April 1, 2010 June 30, 2010 January 1, 2010 March 31, 2010 October 1, 2009 December 31, 2009 July 1, 2009 September 30, 2009 April 1, 2009 June 30, 2009 January 1, 2009 March 31, 2009 Overpayments 4% 4% 4% 4% 4% 4% 4% 5% Underpayments 4% 4% 4% 4% 4% 4% 4% 5%

Form W-2: Where to report reimbursements and benefits* Not applicable to greater-than-2% shareholders or highly compensated employees
Employee Fringe Benefits Accident and Health Benefits (See Footnote 3) Accident and health benefits other than long-term care premiums Disclosure of health insurance coverage sponsored by the employer optional reporting for 2011; mandatory for 2012 and beyond Long-term care premiums paid through a cafeteria or flex spending account Long-term care premiums not paid through a cafeteria or flex spending account Non-Cash Achievement Awards (See Footnote 2) Up to $1,600 from a qualified plan or $400 from a non-qualified plan The amount over $1,600 from a qualified plan or $400 from a non-qualified plan Adoption Assistance (See Footnote 1) Paid from an adoption assistance program Paid or reimbursed from a cafeteria plan Forfeited from a cafeteria plan Dependent Care Assistance Programs (See Footnote 1) Cash reimbursements up to limits of $5,000 MFJ or $2,250 MFS or Single FMV of on-site facilities less the amount paid by employee up to limits of $5,000 MFJ or $2,250 MFS or Single Amount reimbursed or value in excess of above stated limits Educational Assistance (See Footnote 2) Up to $5,250 paid from a qualified plan to maintain or improve job skills Excess of $5,250 or paid from a non-qualifying plan but considered a working condition fringe benefit Paid as a working condition fringe benefit Discounts not in excess of the employers cost Employee Discounts (See Footnote 2) Discounts not in excess of 20 percent of services Discounts not in excess of the employers cost Paid to current employees in excess of $50,000 of coverage Discounts in excess of above limits Group-Term Life Insurance Premiums (See Footnotes 5 & 6) Paid to current and former employees for up to $50,000 of coverage Paid to current employees in excess of $50,000 of coverage Health Savings Accounts (HSAs) (See Footnote 2) Moving Expense Reimbursements (See Footnote 4) Paid or reimbursed deductible moving expenses Paid or reimbursed non-deductible moving expenses Qualified Transportation Benefits (See Footnote 4) Paid or reimbursed up to the following monthly limits: $230 per month for combined commuter highway vehicle transportation and transit passes $230 per month for qualified parking Paid or reimbursed in excess of the above monthly limits Reimbursements For Employee Business Expenses Per diem, less than government rate (substantiated) Per diem, equal to government rate (not substantiated) Per diem, up to government rate (substantiated) Per diem, in excess of government rate (substantiated) Any amount, other than a per diem amount (substantiated) Any amount, other than a per diem amount (not substantiated) * Footnotes listed on bottom of page 12. no no no no no no no yes no yes no no yes no P no no no optional no no yes no no yes no no no no no no no no no no no no no no no yes no no no yes no no no no no no no no no no no no no no no no no no yes no no yes yes yes yes no no no no no no no no optional no no no yes yes no no no no yes yes no T T no no no no yes no yes no no no no no no optional no no yes no no no yes no no no no no no optional no no DD no no no no no no no no Box 1 Box 3 & 5 Box 10 Box 12 Code Box 13 Box 14

no yes no

no yes no

no no no

no yes yes

C W

no no no

no no no

yes Box 1 no no no yes no yes

yes Box 3 & 5 no no no yes no yes

no Box 10 no no no no no no

no Box 12 no no yes no no no

no

optional

Code Box 13 Box 14 L no no no no no no no no no no no no

Form W-2: Where to report reimbursements and benefits. Applicable to greater-than-2% shareholders.
Employee Fringe Benefits Accident and Health Benefits (See Footnote 7) Long-term care premiums not paid through a cafeteria or flex spending account Disclosure of cost of health insurance coverage sponsored by the employer optional reporting for 2011; mandatory for 2012 and beyond Non-Cash Achievement Awards Up to $1,600 from a qualified plan or $400 from a non-qualified plan The amount over $1,600 from a qualified plan or $400 from a non-qualified plan Adoption Assistance Paid from an adoption assistance program Paid or reimbursed from a cafeteria plan Dependent Care Assistance Programs Cash reimbursements up to limits of $5,000 MFJ or $2,250 MFS or Single FMV of on-site facilities less the amount paid by employee up to limits of $5,000 MFJ or $2,250 MFS or Single Amount reimbursed or value in excess of above stated limits Educational Assistance Up to $5,250 paid from a qualified plan to maintain or improve job skills Excess of $5,250 or paid from a non-qualifying plan but considered a working condition fringe benefit Paid as a working condition fringe benefit Excess of $5,250 or paid from a non-qualifying plan and not considered a working condition fringe benefit Employee Discounts Discounts not in excess of 20 percent of services Discounts not in excess of the employers cost Discounts in excess of above limits Group-Term Life Insurance Premiums (See Footnote 7) Paid to current and former employees up to $50,000 of coverage Discounts not in excess of the employers cost Paid to current employees in excess of $50,000 of coverage Health Savings Accounts (HSAs) Moving Expense Reimbursements (See Footnote 8) Paying as an employee: Paid to current employees in excess of $50,000 of coverage Paying as an employee: Paid or reimbursed non-deductible moving expenses Paying as a partner: Paid or reimbursed deductible moving expenses Paying as a partner: Paid or reimbursed non-deductible moving expenses Qualified Transportation Benefits Paid or reimbursed up to the following monthly limits: $230 per month for combined commuter highway vehicle transportation and transit passes $230 per month for qualified parking Monthly limits applied to employees do not apply to greater-than-2% shareholders no yes yes yes no yes yes yes no no no no yes no no no P no no no no no optional optional optional yes yes yes no yes no no no no no yes yes C W no no no no no no no no yes no no yes no no no no no no no no no no no no no no no yes no no no yes no no no no no no no no no no no no no no no no no no yes no no yes yes yes yes no no no no no no no no optional yes yes yes yes no no no no no no yes yes yes yes no no no no no no optional yes no no no no no no optional DD no no no no Box 1 Box 3 & 5 Box 10 Box 12 Code Box 13 Box 14

yes

yes

no

no

no

optional

Footnotes
(1) For this exclusion, a highly compensated employee for 2010 is an employee who meets either of the following tests: The employee was a 5-percent owner at any time during the year or the preceding year. The employee received more than $110,000 in pay for the preceding year. (2) For this exclusion, any employee who received more than $110,000 in pay for 2009 is a highly compensated employee. (3) A highly compensated employee for this exception is any of the following individuals: One of the five highest paid officers. An employee who owns (directly or indirectly) more than 10 percent in value of the employers stock. An employee who is among the highest paid 25 percent of all employees (other than those who can be excluded from the plan). (4) The highly compensated employee rules do not apply due to the nature of the benefit. (5) If the group term life insurance policy discriminates in favor of key employees, then the $50,000 exclusion is not available for any employee [79(d)(1)(A)]. For this exclusion, a key employee during 2010 is an employee or former employee who is one of the following individuals [see section 416(i) of the Internal Revenue Code for more information]: An officer having annual pay of more than $160,000. An individual who for 2010 was either of the following: (a) A 5-percent owner of your business. (b) A 1-percent owner of your business whose annual pay was more than $150,000 (not adjusted for inflation). (6) Note that although the amount is included in Box 1, no federal income tax withholding is required. (7) Note that although the amount is included in Box 1, no federal income tax withholding is required. (8) IRS Pub. 15-B, Employers Tax Guide to Fringe Benefits, lists 2-percent shareholders as nonemployees for the moving expense reimbursement exclusion. However, the regulations do not define employee for purposes of this exclusion, and under 132(g), qualified moving expense reimbursements can be received by any individual, not just an employee. Therefore, it is not entirely clear if the IRS position is correct.

National Association of Tax Professionals

2011 NATP Membership Enrollment Form

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If applicable

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