2011 tax reference guide

8/2/2019 2011 Tax Reference Guide

1/11

National Association of Tax Professionals

TAX ANSWERSFASTER

THAN A

SPEEDINGBULLET

2011TAXFILING SEASONQUICK REFERENCEGUIDE


2/11

Our mission at NATP is simple to serve our members by providing

the support, education, products, and research services they need to

succeed in the tax profession. Our more than 21,000 members are a

diverse group of tax professionals that include individual tax preparers,

enrolled agents, certified public accountants, accountants, attorneys,

and financial planners. They work in offices that assist over 11 million

taxpayers with tax preparation and planning.

From our Member Services team to our Tax Knowledge team, our

core values of quality, integrity, value, and satisfaction remain con-

stant. At the end of the day, our decisions are based on one question:

How will it best serve our members?

Professional networking and advocacy, valuable savings on education,

research, products, and practice management tools are just a few

reasons why NATP is the leading tax professional association in thecountry. Find out what thousands of tax professionals already know

becoming a member of NATP is one of the smartest business invest-

ments you can make.

ABOUT NATP



3/11

2011TAX FILING SEASON QUICK REFERENCE GUIDE

A

t the close of every year, NATPs Tax KnowledgeCenter compiles a list of common facts and fig-ures that tax professionals can reference during

the upcoming tax season. Youll find this Quick ReferenceGuideuseful as you prepare returns. As always, the NATPresearch staff is available year-round to answer your tough-est federal tax questions. See the back page of this news-letter for three convenient ways to contact the ResearchCenter.

179 ExpensingFor 2010 and 2011, taxpayers may expense up to $500,000of qualifying property acquired for use in a trade or busi-ness. The deduction phase out begins at $2,000,000 onpurchases of qualifying property. Taxpayers who havequalified 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 realproperty, defined as qualified leasehold improvementproperty, qualified restaurant property, and qualified retailimprovement property as described in 168.

For tax years 20032012, taxpayers may make orrevoke a 179 election on an amended return without theconsent of the Commissioner.

AddressesWhere to FileFor current addresses, visit www.natptax.com, Tax Knowl-edge Center, Federal Tax Information, Tax News, Whereto File 2010 Returns in 2011.

Adoption CreditFor both 2010 and 2011 this is a refundable credit perchild. The maximum credit for 2010 is $13,170. Thecredit will begin to be phased out for taxpayers when mod-ified adjusted gross income (MAGI) exceeds $182,520; itscompletely phased out when MAGI reaches $222,520.

The credit is $13,360 for 2011. The credit will beginto phase out when MAGI exceeds $185,210 and is com-pletely phased out when MAGI reaches $225,210.

Alternative Minimum Tax (AMT)For 2010, the AMT exemption amounts are as follows:

2010 Exemption 2010 Phase-out

MFJ, QW $72,450 $150,000 - $439,800S, HH $47,450 $112,500 - $302,300MFS $36,225 $75,000 - $219,900

For a childsubject tokiddie tax

$6,700 pluschilds earnedincome not to

exceed $47,450

$112,500 - $302,300

For 2011, the AMT exemption amounts are as follows:

2011 Exemption 2011 Phase-out

MFJ, QW $74,450 $150,000 - $447,800S, HH $48,450 $112,500 - $306,300

MFS $37,225 $75,000 - $223,900

For a childsubject tokiddie tax

$6,800 pluschilds earnedincome not to

exceed $48,450

$112,500 - $306,300

Bonus DepreciationQualified property purchased for original use by the tax-payer after 2007 is allowed a 50 percent bonus deprecia-

tion if it is placed in service before September 9, 2010, anda 100 percent bonus depreciation if it is placed in serviceafter September 9, 2010, and before January 1, 2012,(before January 1, 2013, for certain aircraft and certainlong-term production period property).

Qualified property includes tangible property depreci-ated under MACRS with a recovery period of 20 years orless, water utility property, off-the-shelf computer software,and qualified leasehold improvement property. Qualifiedproperty 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.

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

Child and Dependent Care CreditThe minimum child and dependent care credit is 20 per-cent 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.

Child Tax CreditFor 20042012, the maximum child tax credit is $1,000for each qualifying child. Through 2012, the child taxcredit 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 tax-payers with three or more qualifying children.

By Liza Corbisier and Sherri Huff, EA


4/11

2010 Daycare Optional Meal and Snack Rates

Type of Meal Contiguous States Alaska Hawaii

Breakfast $1.19 $1.89 $1.38

Lunch andDinner $2.21 $3.59 $2.59

Snack $0.66 $1.07 $0.77

2011 Daycare Optional Meal and Snack Rates

Type of Meal Contiguous States Alaska Hawaii

Breakfast $1.19 $1.89 $1.38

Lunch andDinner

$2.22 $3.60 $2.60

Snack $0.66 $1.07 $0.77

Dividend Rates

Qualified dividends are taxed at 0 percent and 15 percentfor 2008 through 2012.

Earned Income Tax CreditFor 2010, the maximum amount of income a taxpayercan earn and still be eligible for the earned income creditincreased. If earned income or AGI exceeds the followingamounts, the earned income credit will be zero.

Taxpayer MFJOther

Than MFJMaximum

Credit

With one child $40,545 $35,535 $3,050

With two children $45,373 $40,363 $5,036

With three ormore children

$48,362 $43,352 $5,666

With no children $18,470 $13,460 $457

The maximum amount of investment income a tax-payer may have and still be eligible for the credit remainsat $3,100 for 2010.

Beginning after 2010, the Advanced Earned IncomeCredit is no longer available.

Education CreditsFor 2010 and 2011, the maximum Lifetime Learning Creditis $2,000.

For 2010 and 2011, the maximum American

Opportunity Credit is 100 percent of the first $2,000 ofqualified higher-education tuition and related expenses, plus25 percent of the next $2,000 of such expenses paid duringthe tax year, equaling a maximum credit of $2,500.

2010

Phase-out

AmericanOpportunity Tax

Credit

Lifetime LearningCredit

MFJ, QW $160,000 - $180,000 $100,000 - $120,000

S, HH $80,000 - $90,000 $50,000 - $60,000

MFS Not Available Not Available

Exemption AmountThe personal exemption amount increased to $3,650 for2010. There is no personal exemption phase-out for yearsafter 2009 and before 2013.

Foreign Earned Income ExclusionFor 2010, a qualified individual may exclude up to$91,500 of qualified foreign earned income using Form2555, Foreign Earned Income. For 2011, the indexedamount will be $92,900.

Health Savings Accounts (HSAs)

Like IRAs, funds in HSAs are 100 percent tax-deferreduntil distribution. A non-dependent taxpayer insured by anHDHP plan may deduct monthly HSA contributions upto an annual limit.

CoverageAnnual

DeductibleContribution

HDHPMinimumDeductible

HDHPMaximum

Out ofPocket

2010Individual

$3,050 $1,200 $5,900

2010 Family $6,150 $2,400 $11,900

2011Individual

$3,050 $1,200 $5,900

2011 Family $6,150 $2,400 $11,900

2010/2011catch-up for

taxpayers55+ not

enrolled inMedicare

$1,000 same as above same as above


5/11

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 Spouse of Covered Employee

S, HH $56,000 - $66,000 N/A

MFJ, QW $89,000 - $109,000 MFJ only $167,000 - $177,000

MFS* $0 - $10,000 $0

IRADeduction Phase-out for Traditional IRAs for 2011

Filing Status Taxpayer Covered by an Employer Plan Spouse of Covered Employee

S, HH $56,000 - $66,000 N/A

MFJ, QW $90,000 - $110,000 MFJ only $169,000 - $179,000

MFS* $0 - $10,000 $0

IRA

MAGI Phase-out for Roth IRA Contributions for 2010 and 2011Filing Status 2010 2011

MFJ $167,000 - $177,000 $169,000 - $179,000

MFS (lived with spouse) $0 - $10,000 $0 - $10,000

S, HH, QW, or MFS* $105,000 - $120,000 $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 ChartAnnual Elective Deferral Limit 2011 2010 2009 2008 2007

401(k) $16,500 $16,500 $16,500 $15,500 $15,500

401(k) age 50 or older* $22,000 $22,000 $22,000 $20,500 $20,500

403(b) annuity $16,500 $16,500 $16,500 $15,500 $15,500

403(b) age 50 or older* $22,000 $22,000 $22,000 $20,500 $20,500

SARSEP $16,500 $16,500 $16,500 $15,500 $15,500

SARSEP age 50 or older* $22,000 $22,000 $22,000 $20,500 $20,500

SIMPLE and SIMPLE 401(k) $11,500 $11,500 $11,500 $10,500 $10,500

SIMPLE and SIMPLE 401(k) age 50+* $14,000 $14,000 $14,000 $13,000 $13,000

457 (government and exempt organizations) $16,500 $16,500 $16,500 $15,500 $15,500

457 age 50 or older* $22,000 $22,000 $22,000 $20,500 $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 first be elected by the pension plan sponsor (employer).

Annual benefit limit for defined benefit plan $195,000 $195,000 $195,000 $185,000 $180,000

Annual benefit limit for defined contribution plan $49,000 $49,000 $49,000 $46,000 $45,000

Annual compensation limit $245,000 $245,000 $245,000 $230,000 $225,000

SEP minimum compensation limit $550 $550 $550 $500 $500

Highly-compensated employee (based on previous years compensation) $110,000 $110,000 $110,000 $105,000 $100,000

Key employee compensation in top-heavy plan $160,000 $160,000 $160,000 $150,000 $145,000

IRA or Roth** $5,000 $5,000 $5,000 $5,000 $4,000

IRA or Roth age 50 or older** $6,000 $6,000 $6,000 $6,000 $5,000

**Lesser of this or earned income


6/11

Kiddie TaxFor 2010 and 2011, kiddie tax applies to children withunearned income greater than $1,900 if the child is age 18and under, or a full-time student under the age of 24, andhas at least one living parent. However, kiddie tax does not

apply if the childs earned income exceeds half of his or hersupport and/or the child files a joint return.

Long-Term Care PremiumsAnnual Deductible Limit

Taxpayers Age at the Closeof the Tax Year

2010 2011

40 or less $330 $340

More than 40 but not more than 50 $620 $640

More than 50 but not more than 60 $1,230 $1,270

More than 60 but not more than 70 $3,290 $3,390

More than 70 $4,110 $4,240

Luxury Automobile Depreciation Limits for 2010

Automobiles Trucks & Vans

1st year - 2010 $3,060 $3,160

1st year with bonusdepreciation

$11,060 $11,160

2nd year $4,900 $5,100

3rd year $2,950 $3,050

Succeeding years $1,775 $1,875

(Archer) Medical Savings Accounts for 2010

HealthPlan

AnnualDeductible

MaximumOut-of-Pocket

Expenses

AnnualMaximum

Deduction*

Self-onlycoverage

$2,000 -$3,000

$4,05065% of

deductible

Familycoverage

$4,050 -$6,050

$7,40075% of

deductible

(Archer) Medical Savings Accounts for 2011

HealthPlan

AnnualDeductible

MaximumOut-of-Pocket

Expenses

AnnualMaximum

Deduction*

Self-onlycoverage

$2,050 -$3,050

$4,100 65% ofdeductible

Familycoverage

$4,100 -$6,150

$7,50075% of

deductible

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

Nanny TaxFor 2010 and 2011, compensation paid for domestic ser-

vice in an employers home is not subject to FICA untilthe cash wages paid are $1,700 or more.

Per Diem Allowance for Transportation Industry

2009 - 2010 2010 - 2011

Travel inside theUnited States

$59 $59

Travel outside theUnited States

$65 $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 Transporta-tion hours of service limits are allowed to deduct 80percent of the meal per diem amount.

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


7/11

Applicable credit rate determined by filing status andMAGI for:

2010 50% 20% 10% No Credit

MFJ$0 -

$33,500$33,500 -$36,000

$36,000 -$55,500

Over$55,500

HH$0 -

$25,125$25,125 -$27,000

$27,000 -$41,625

Over$41,625

Allothers

$0 -$16,750

$16,750 -$18,000

$18,000 -$27,750

Over$27,750

2011 50% 20% 10% No Credit

MFJ$0 -

$34,000$34,000 -$36,500

$36,500 -$56,500

Over$56,500

HH$0 -

$25,500

$25,500 -

$27,375

$27,375 -

$42,375

Over

$42,375All

others$0 -

$17,000$17,000 -$18,250

$18,250 -$28,250

Over$28,250

Self-Employment Optional MethodsIn 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 non-farm 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.

Social SecurityFor 2010 and 2011, the maximum wages subject to social

security tax is $106,800.

Standard DeductionThe basic standard deduction is:

Filing Status 2010 2011

MFJ/QW $11,400 $11,600

HH $8,400 $8,500

Single $5,700 $5,800

MFS $5,700 $5,800

For 2010 and 2011, the standard deduction fordependents who only have unearned income is $950. Ifthe dependent has both earned and unearned income, thestandard deduction is the greater of: $950; or

The dependents earned income plus $300, but notmore than the basic standard deduction for his or herfiling status.

For 2010 and 2011, additional deductions for the agedor blind are $1,100 for married or surviving spouse, and$1,400 for single or head of household taxpayers.

Standard Mileage Rates

Standard Mileage Rates 2010 2011

Business 50 51

Medical and Moving 16.5 19

Charitable 14 14

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.


8/11

2010 Tax Rates

Filing Status 10% 15% 25% 28% 33% 35%

S $0 $8,376 $34,001 $82,401 $171,851 $373,651

MFJ/QW $0 $16,751 $68,001 $137,301 $209,251 $373,651

MFS $0 $8,376 $34,001 $68,651 $104,626 $186,826

HH $0 $11,951 $45,551 $117,651 $190,551 $373,651

2011 Tax Rates

Filing Status 10% 15% 25% 28% 33% 35%

S $0 $8,501 $34,501 $83,601 $174,401 $379,151

MFJ/QW $0 $17,001 $69,001 $139,351 $212,301 $379,151

MFS $0 $8,501 $34,501 $69,676 $106,151 $189,576

HH $0 $12,151 $46,251 $119,401 $193,351 $379,151

IRS Interest Rates

Period Overpayments Underpayments

October 1, 2010 December 31, 2010 4% 4%

July 1, 2010 September 30, 2010 4% 4%

April 1, 2010 June 30, 2010 4% 4%

January 1, 2010 March 31, 2010 4% 4%

October 1, 2009 December 31, 2009 4% 4%July 1, 2009 September 30, 2009 4% 4%

April 1, 2009 June 30, 2009 4% 4%

January 1, 2009 March 31, 2009 5% 5%


9/11

Form W-2: Where to report reimbursements and benefits*Not applicable to greater-than-2% shareholders or highly compensated employees

Employee Fringe Benefits Box 1 Box 3 & 5 Box 10 Box 12 Code Box 13 Box 14

Accident and Health Benefits (See Footnote 3)

Accident and health benefits other than long-term care premiums no no no no no no

Disclosure of health insurance coverage sponsored by the employeroptional reporting for 2011; mandatory for 2012 and beyond

no no no optional DD no no

Long-term care premiums paid through a cafeteria or flex spending account yes yes no no no no

Long-term care premiums not paid through a cafeteria or flex spending account no no no no no no

Non-Cash Achievement Awards (See Footnote 2)

Up to $1,600 from a qualified plan or $400 from a non-qualified plan no no no no no optional

The amount over $1,600 from a qualified plan or $400 from a non-qualified plan yes yes no no no

Adoption Assistance (See Footnote 1)

Paid from an adoption assistance program no yes no yes T no

Paid or reimbursed from a cafeteria plan no yes no yes T no

Forfeited from a cafeteria plan no no no no no

Dependent Care Assistance Programs (See Footnote 1)

Cash reimbursements up to limits of $5,000 MFJ or $2,250 MFS or Single no no yes no no no

FMV of on-site facilities less the amount paid by employee up to limits of $5,000MFJ or $2,250 MFS or Single

no no yes no no no

Amount reimbursed or value in excess of above stated limits yes yes yes no no optional

Educational Assistance (See Footnote 2)

Up to $5,250 paid from a qualified plan to maintain or improve job skills no no no no no no

Excess of $5,250 or paid from a non-qualifying plan but considereda working condition fringe benefit

no no no no no no

Paid as a working condition fringe benefit no no no no no no

Discounts not in excess of the employers cost yes yes no no no no

Employee Discounts (See Footnote 2)

Discounts not in excess of 20 percent of services no no no no no no

Discounts not in excess of the employers cost no no no no no no

Paid to current employees in excess of $50,000 of coverageDiscounts in excess of above limits yes yes no no no no

Group-Term Life Insurance Premiums (See Footnotes 5 & 6)

Paid to current and former employees for up to $50,000 of coverage no no no no no no

Paid to current employees in excess of $50,000 of coverage yes yes no yes C no no

Health Savings Accounts (HSAs) (See Footnote 2) no no no yes W no no

Moving Expense Reimbursements (See Footnote 4)

Paid or reimbursed deductible moving expenses no no no yes P no no

Paid or reimbursed non-deductible moving expenses yes yes no no no optional

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

no no no no no no

Paid or reimbursed in excess of the above monthly limits yes yes no no no optional

Reimbursements For Employee Business Expenses Box 1 Box 3 & 5 Box 10 Box 12 Code Box 13 Box 14

Per diem, less than government rate (substantiated) no no no no no no

Per diem, equal to government rate (not substantiated) no no no no no no

Per diem, up to government rate (substantiated) no no no yes L no no

Per diem, in excess of government rate (substantiated) yes yes no no no no

Any amount, other than a per diem amount (substantiated) no no no no no no

Any amount, other than a per diem amount (not substantiated) yes yes no no no no

* Footnotes listed on bottom of page 12.


10/11

Form W-2: Where to report reimbursements and benefits. Applicable to greater-than-2% shareholders.

Employee Fringe Benefits Box 1 Box 3 & 5 Box 10 Box 12 Code Box 13 Box 14

Accident and Health Benefits (See Footnote 7)

Long-term care premiums not paid through a cafeteria or flex spending account yes no no no no no

Disclosure of cost of health insurance coverage sponsored by the employeroptional reporting for 2011; mandatory for 2012 and beyond

no no no optional DD no no

Non-Cash Achievement Awards

Up to $1,600 from a qualified plan or $400 from a non-qualified plan yes yes no no no optional

The amount over $1,600 from a qualified plan or $400 from a non-qualified plan yes yes no no no

Adoption AssistancePaid from an adoption assis tance program yes yes no no no

Paid or reimbursed from a cafeteria plan yes yes no no no

Dependent Care Assistance Programs

Cash reimbursements up to limits of $5,000 MFJ or $2,250 MFS or Single no no yes no no no

FMV of on-site facilities less the amount paid by employee up to limits of $5,000MFJ or $2,250 MFS or Single

no no yes no no no

Amount reimbursed or value in excess of above stated limits yes yes yes no no optional

Educational Assistance

Up to $5,250 paid from a qualified plan to maintain or improve job skills no no no no no no

Excess of $5,250 or paid from a non-qualifying plan but considered a working con-dition fringe benefit

no no no no no no

Paid as a working condition fringe benefit no no no no no no

Excess of $5,250 or paid from a non-qualifying plan and not considereda working condition fringe benefit

yes yes no no no no

Employee Discounts

Discounts not in excess of 20 percent of services no no no no no no

Discounts not in excess of the employers cost no no no no no no

Discounts in excess of above limits yes yes no no no no

Group-Term Life Insurance Premiums (See Footnote 7)

Paid to current and former employees up to $50,000 of coverage yes no no no no no

Discounts not in excess of the employers costPaid to current employees in excess of $50,000 of coverage

yes yes no yes C no no

Health Savings Accounts (HSAs) yes no no yes W no no

Moving Expense Reimbursements (See Footnote 8)

Paying as an employee: Paid to current employees in excess of $50,000 of coverage no no no yes P no no

Paying as an employee: Paid or reimbursed non-deductible moving expenses yes yes no no no optional

Paying as a partner: Paid or reimbursed deductible moving expenses yes yes no no no optional

Paying as a partner: Paid or reimbursed non-deductible moving expenses yes yes no no no optional

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

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 Inter-nal 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 exclu-sion. However, the regulations do not define employee for purposes of this exclusion, and under 132(g), qualified moving expense reimbursement

can be received by any individual, not just an employee. Therefore, it is not entirely clear if the IRS position is correct.


11/11

Name:

Nickname:

Date of Birth:

E-Mail Address:

Website:

Company Name:

Primary Mailing Address:

City: State: Zip:

Check here if the above address should be your main mailing address with NATP.

Primary Phone: Ext.:

Alternate Phone: Ext.:

Fax Number:

Who Recommended You to NATP?

Do You Prepare Tax Returns? Yes No

Current Status: Tax Preparer Accountant EA CPA Attorney CFP Other

Membership Categories and DuesIndividual - $171 Special $147 rate until January 31.

(For membership outside the United States and U.S. Territories, a special membership form is available by going to www.natptax.com, About Us. Limited benefits do apply.)

Academic Membershi p - $112(Available to full-time professors and students. Limited benefits apply.)(Full-time status verification from your university or class registration must be submitted with enrollment form.)

College name and phone number:

By submitting payment and/or Membership Enrollment Form, I agree to be bound to the National Association of Tax Professionals and affiliated Chapters Code of Ethics and Standardsof Professional Conduct that can be found at www.natptax.com. I will receive a free listing on NATPs online member directory. I understand and will agree to the terms of the MembershipEnrollment Form.

List me on NATPs online member directory. Standard listing includes name, mailing address, phone number, and fax.

Include my e-mail address in listing.

Payment Method: Check American Express Discover MasterCard VISA

Name as it appears on credit card:

Credit Card Number: Exp. Date:

Signature:Note: Fees are for 12 months from the date of acceptance. Fees are subject to change. Please call for current rates. When you pay by checkif your check is dishonored or

returned for any reason, you will be charged a processing fee of $25. The use of a check for payment is your acknowledgement and acceptance of this policy and its terms.

2011 NATP Membership Enrollment Form

Member ID#:

PTIN#:

CFP#:

CTEC#:

CPA#:

EA#:

Ifapplicable

NATP, PO Box 8002, Appleton, WI 54912-8002

h 800 8 3402 800 4 0001 W b M l


By checking here you are indicating that you have not been convicted of or pled guiltyto a felony or other crime involving a minor, theft, fraud or embezzlement; and that youhave not during the ten years prior to application for or renewal of membership beenthe subject of a civil suit settlement or judgment involving theft, fraudulent taking orembezzlement of an amount greater than $5,000.

You MUST agree to the wording to the left andcheck the box before your membership can beprocessed. If you cannot agree to the wording,please go to www.natptax.com/checkbox formore information.

STEP1

S

TEP2

ST

EP3

STEP4

2011 tax reference guide

Documents