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Efile

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Efile

Efile Part One -   Fuel Taxes and Fuel Tax Credits and Refunds Chapter 1 defines the types of fuel, taxable events, and exemptions or exceptions to the fuel taxes. Efile Chapter 2 provides information on, and definitions of, the nontaxable uses and explains how to make a claim. Efile Table of Contents 1. Efile   Fuel TaxesDefinitions Information Returns Registration RequirementsAdditional information. Efile Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. Efile Reseller statement. Efile Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. Efile Deep-draft ocean-going vessels. Efile Passenger vessels. Efile Ocean-going barges. Efile State or local governments. Efile Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel 2. Efile   Fuel Tax Credits and RefundsGasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. Efile Providing information. Efile Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. Efile Fuel used between airfield and farm. Efile Fuel not used for farming. Efile Vehicles not considered highway vehicles. Efile Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Prev  Up  Next   Home   More Online Publications
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U.S. Commission on International Religious Freedom

The U.S. Commission on International Religious Freedom reviews the facts and circumstances of violations of religious freedom internationally and to make policy recommendations to the President, the Secretary of State and Congress.

Contact the Agency or Department

Website: U.S. Commission on International Religious Freedom

E-mail:

Address: 800 North Capitol Street, NW
Suite 790

Washington, DC 20002

Phone Number: (202) 523-3240

The Efile

Efile Publication 502 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Efile Tax questions. Efile Useful Items - You may want to see: What's New Medical and dental expenses. Efile  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Efile 5% if either you or your spouse was born before January 2, 1949). Efile Standard mileage rate. Efile  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Efile See Transportation under What Medical Expenses Are Includible. Efile Federal tax benefits for same-sex married couples. Efile  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Efile For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Efile Reminders Future developments. Efile   For the latest information about developments related to Publication 502, such as legislation enacted after it was published, go to www. Efile irs. Efile gov/pub502. Efile Photographs of missing children. Efile  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Efile Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Efile 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 Introduction This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). Efile It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. Efile It explains how to treat reimbursements and how to figure the deduction. Efile It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury. Efile Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses. Efile You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (AGI). Efile But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. Efile 5% of your AGI. Efile If your medical and dental expenses are not more than 10% of your AGI (7. Efile 5% if either you or your spouse was born before January 2, 1949), you cannot claim a deduction. Efile This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals. Efile Pub. Efile 502 covers many common medical expenses but not every possible medical expense. Efile If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses . Efile See How To Get Tax Help near the end of this publication for information about getting publications and forms. Efile Comments and suggestions. Efile   We welcome your comments about this publication and your suggestions for future editions. Efile   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Efile NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Efile Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Efile   You can send your comments from www. Efile irs. Efile gov/formspubs. Efile Click on “More Information” and then on “Comment on Tax Forms and Publications. Efile ”   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 Ordering forms and publications. Efile   Visit www. Efile irs. Efile 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 Internal Revenue Service 1201 N. Efile Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Efile   If you have a tax question, check the information available on IRS. Efile gov or call 1-800-829-1040. Efile We cannot answer tax questions sent to either of the above addresses. Efile Useful Items - You may want to see: Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans Forms (and Instructions) 1040 U. Efile S. Efile Individual Income Tax Return Schedule A (Form 1040) Itemized Deductions 8885 Health Coverage Tax Credit Prev  Up  Next   Home   More Online Publications