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Efile free 10. Efile free Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. Efile free The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. Efile free Definition of indoor tanning services. Efile free Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. Efile free The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). Efile free See regulations section 49. Efile free 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. Efile free File Form 720. Efile free The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. Efile free If the tax is not collected for any reason, the collector is liable for the tax. Efile free The collector is not required to make semimonthly deposits of the tax. Efile free Prev Up Next Home More Online Publications
Get Answers to Your Questions
When searching for a doctor, dentist or other health care professional:
- Find out whether they are licensed in your state. A state or local occupational and professional licensing board will be able to give you this information.
- Research whether they are board-certified in the appropriate specialty. You can find this information on the websites of the American Medical Association and the American Board of Medical Specialties.
- Ask how often the health care professional has done the procedure you need or has treated your condition. You may be able to find some of this information on the Internet. For example, the Centers for Disease Control and Prevention report the success rates and number of procedures performed by fertility clinics. Some states collect and post data on the success of heart-bypass surgery.
- Check whether there have been any complaints or disciplinary actions taken. Websites that can help are: Agency for Healthcare Research and Quality and Healthfinder.gov.
- Find out what doctors participate in your health insurance plan. If you are having surgery, check to see if all providers (radiologists, anesthesiologists) are also covered by your plan, to avoid surprise bills.
Consider these questions regarding your health care provider and his or her practice:
- Does the doctor participate in your insurance plan?
- Is the office in an area that you can get to easily or does it have hours during times when you can make an appointment?
- Does the doctor have privileges at the hospital you prefer?
- Do you get along well with the doctor? Do you feel that you communicate well with each other and that he or she listens to your concerns and explains diagnoses and benefits of new treatments and prescriptions clearly?
- What is the doctor’s cancelation policy?
- Will you have to pay for the visit if you cancel your appointment?
File a Medical Complaint
Contact your state medical board. The Federation of State Medical Boards offers a complete list of state medical boards. You can also call 817-868-4000 to get the phone number of your State Medical Board.
The Efile Free
Efile free Publication 570 - Introductory Material Table of Contents Future developments. Efile free What's New Reminders IntroductionOrdering forms and publications. Efile free Tax questions. Efile free Useful Items - You may want to see: Future developments. Efile free For information about any additional changes to the 2013 tax law affecting Pub. Efile free 570, please go to www. Efile free irs. Efile free gov/pub570. Efile free What's New Maximum income subject to social security tax. Efile free . Efile free For 2013, the maximum amount of self-employment income subject to social security is $113,700. Efile free Optional methods to figure net earnings. Efile free . Efile free For 2013, the maximum income for using the optional methods is $4,640. Efile free Additional Medicare Tax. Efile free Beginning in 2013, you may be required to pay Additional Medicare Tax. Efile free Also, you may need to report Additional Medicare Tax withheld by your employer. Efile free For more information, see Additional Medicare Tax under Special Rules for Completing Your U. Efile free S. Efile free Tax Return in chapter 4. Efile free Net Investment Income Tax. Efile free Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Efile free 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. Efile free Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Efile free Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. Efile free The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Efile free For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. Efile free Reminders Individual taxpayer identification numbers (ITINs) for aliens. Efile free If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. Efile free For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Efile free Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). Efile free If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Efile free Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Efile free The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. Efile free Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. Efile free Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. Efile free irs. Efile free gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. Efile free An ITIN is for tax use only. Efile free It does not entitle you to social security benefits or change your employment or immigration status under U. Efile free S. Efile free law. Efile free Electronic filing. Efile free . Efile free You can e-file Form 1040-SS. Efile free For general information about electronic filing, visit www. Efile free irs. Efile free gov/efile. Efile free Earned income credit (EIC). Efile free Generally, if you are a bona fide resident of a U. Efile free S. Efile free possession, you cannot claim the EIC on your U. Efile free S. Efile free tax return. Efile free However, certain U. Efile free S. Efile free possessions may allow bona fide residents to claim the EIC on their possession tax return. Efile free To claim the EIC on your U. Efile free S. Efile free tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. Efile free If you have a child, the child must have lived with you in the United States for more than half the year. Efile free For this purpose, the United States includes only the 50 states and the District of Columbia. Efile free Special rules apply to military personnel stationed outside the United States. Efile free For more information on this credit, see Publication 596, Earned Income Credit. Efile free Form 8938, Statement of Specified Foreign Financial Assets. Efile free If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. Efile free S. Efile free income tax return with the IRS. Efile free If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. Efile free See Bona fide resident of a U. Efile free S. Efile free possession, in the Instructions for Form 8938 for more details. Efile free For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. Efile free irs. Efile free gov/businesses/corporations/article/0,,id=236667,00. Efile free html. Efile free If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. Efile free Change of address. Efile free If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. Efile free S. Efile free possession tax administration, if appropriate. Efile free Mail Form 8822 to the Internal Revenue Service Center or U. Efile free S. Efile free possession tax administration for your old address (addresses for the Service Centers are on the back of the form). Efile free If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. Efile free Photographs of missing children. Efile free The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Efile free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Efile free 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. Efile free Introduction This publication discusses how to treat income received from the following U. Efile free S. Efile free possessions on your tax return(s). Efile free American Samoa. Efile free The Commonwealth of Puerto Rico (Puerto Rico). Efile free The Commonwealth of the Northern Mariana Islands (CNMI). Efile free Guam. Efile free The U. Efile free S. Efile free Virgin Islands (USVI). Efile free Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. Efile free Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. Efile free Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. Efile free Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. Efile free You may have to file a U. Efile free S. Efile free tax return only, a possession tax return only, or both returns. Efile free This generally depends on whether you are a bona fide resident of the possession. Efile free In some cases, you may have to file a U. Efile free S. Efile free return, but will be able to exclude income earned in a possession from U. Efile free S. Efile free tax. Efile free You can find illustrated examples of some of the additional forms required in chapter 5. Efile free If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. Efile free S. Efile free income tax return, the information in chapter 4 will tell you how to file your U. Efile free S. Efile free tax return. Efile free This information also applies if you have income from U. Efile free S. Efile free insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. Efile free These other U. Efile free S. Efile free insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. Efile free If you need information on U. Efile free S. Efile free taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. Efile free S. Efile free possession, write to the tax department of that possession. Efile free Their addresses are provided in chapter 3 under the individual headings for each possession. Efile free Comments and suggestions. Efile free We welcome your comments about this publication and your suggestions for future editions. Efile free You can send us comments from www. Efile free irs. Efile free gov/formspubs/. Efile free Click on “More Information”and then on “Comment on Tax Forms and Publications. Efile free ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Efile free NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Efile free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Efile free 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. Efile free Ordering forms and publications. Efile free Visit www. Efile free irs. Efile free 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. Efile free Internal Revenue Service 1201 N. Efile free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Efile free If you have a tax question, check the information available on IRS. Efile free gov or call 1-800-829-1040. Efile free We cannot answer tax questions sent to either of the above addresses. Efile free You can get the necessary possession tax forms at the tax office for the appropriate possession. Efile free The office addresses are given in chapter 3. Efile free Useful Items - You may want to see: Publication 54 Tax Guide for U. Efile free S. Efile free Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. Efile free S. Efile free Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. Efile free S. Efile free Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. Efile free S. Efile free Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. Efile free S. Efile free Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. Efile free S. Efile free Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev Up Next Home More Online Publications