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File 1040

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File 1040

File 1040 Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. File 1040 They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. File 1040 Chapter 36 discusses the earned income credit. File 1040 Chapter 37 discusses a wide variety of other credits, such as the adoption credit. File 1040 Table of Contents 30. File 1040   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. File 1040   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. File 1040 Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. File 1040 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. File 1040 Figuring the Child's Tax (Form 8615, Part III) 32. File 1040   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. File 1040 Employment Taxes for Household Employers 33. File 1040   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. File 1040   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35. File 1040   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. File 1040   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. File 1040 Rules for EveryoneRule 1. File 1040 Your AGI Must Be Less Than: Rule 2. File 1040 You Must Have a Valid Social Security Number (SSN) Rule 3. File 1040 Your Filing Status Cannot Be Married Filing Separately Rule 4. File 1040 You Must Be a U. File 1040 S. File 1040 Citizen or Resident Alien All Year Rule 5. File 1040 You Cannot File Form 2555 or Form 2555-EZ Rule 6. File 1040 Your Investment Income Must Be $3,300 or Less Rule 7. File 1040 You Must Have Earned Income Part B. File 1040 Rules If You Have a Qualifying ChildRule 8. File 1040 Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. File 1040 Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. File 1040 You Cannot Be a Qualifying Child of Another Taxpayer Part C. File 1040 Rules If You Do Not Have a Qualifying ChildRule 11. File 1040 You Must Be at Least Age 25 but Under Age 65 Rule 12. File 1040 You Cannot Be the Dependent of Another Person Rule 13. File 1040 You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. File 1040 You Must Have Lived in the United States More Than Half of the Year Part D. File 1040 Figuring and Claiming the EICRule 15. File 1040 Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. File 1040 John and Janet Smith (Form 1040A) Example 2. File 1040 Kelly Green (Form 1040EZ) 37. File 1040   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications

Publication 15 (2014), (Circular E), Employer's Tax Guide

For use in 2014


Table of Contents


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The File 1040

File 1040 Index A Affiliated corporations, Aircraft used by affiliated corporations. File 1040 Agri-biodiesel, defined, Agri-biodiesel. File 1040 Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. File 1040 Alaska, Transportation between the continental U. File 1040 S. File 1040 and Alaska or Hawaii. File 1040 , Transportation within Alaska or Hawaii. File 1040 , Alaska and Hawaii. File 1040 Baggage, Excess baggage. File 1040 Bonus tickets, Bonus tickets. File 1040 Credits or refunds, Credits or refunds. File 1040 Exemptions, Exemptions. File 1040 Export, Exportation. File 1040 Fixed-wing aircraft, Fixed-wing aircraft uses. File 1040 Hawaii, Transportation between the continental U. File 1040 S. File 1040 and Alaska or Hawaii. File 1040 , Transportation within Alaska or Hawaii. File 1040 , Alaska and Hawaii. File 1040 Helicopters, Certain helicopter uses. File 1040 , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. File 1040 Package tours, Package tours. File 1040 Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. File 1040 , Liability for tax. File 1040 Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. File 1040 Travel agency, Liability for tax. File 1040 Uninterrupted international, Uninterrupted international air transportation. File 1040 Aircraft, Fixed-wing aircraft uses. File 1040 Affiliated corporations, Aircraft used by affiliated corporations. File 1040 Small planes, Small aircraft. File 1040 Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. File 1040 15). File 1040 Alaska Air transportation taxes, Transportation between the continental U. File 1040 S. File 1040 and Alaska or Hawaii. File 1040 Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. File 1040 Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. File 1040 Alternative fuel, defined, Other fuels. File 1040 American Red Cross, International organizations and the American Red Cross. File 1040 Answering service, Answering services. File 1040 Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. File 1040 Approved terminal, defined, Approved terminal or refinery. File 1040 Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. File 1040 B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. File 1040 Blended taxable fuel, defined, Blended taxable fuel. File 1040 Blender, defined, Blender. File 1040 Blocked pump, Blocked pump. File 1040 Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. File 1040 11). File 1040 , Qualified blood collector organizations. File 1040 Boats, In a boat engaged in commercial fishing (No. File 1040 4). File 1040 Bonus tickets, Bonus tickets. File 1040 Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. File 1040 Bulk transfer/terminal system, defined, Bulk transfer/terminal system. File 1040 Buses, In certain intercity and local buses (No. File 1040 5). File 1040 , In a qualified local bus (No. File 1040 6). File 1040 , In a school bus (No. File 1040 7). File 1040 Tire tax, Qualifying intercity or local bus. File 1040 C Cellulosic biofuel, Cellulosic biofuel. File 1040 Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. File 1040 Exemptions, Exemption from tax. File 1040 Producer, Coal Production, Coal production. File 1040 Selling price, Determining tonnage or selling price. File 1040 Tax rates, Tax rates. File 1040 Coin-operated telephones, Coin-operated telephones. File 1040 Comments, Comments and suggestions. File 1040 Commercial aviation, In commercial aviation (other than foreign trade). File 1040 Commercial fishing, In a boat engaged in commercial fishing (No. File 1040 4). File 1040 Commercial waterway transportation, Commercial waterway transportation. File 1040 Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. File 1040 Local telephone service, Local telephone service. File 1040 Local-only service, Local-only service. File 1040 Private communication service, Private communication service. File 1040 Teletypewriter exchange service, Teletypewriter exchange service. File 1040 Credit card purchases Aviation gasoline, Credit card purchases. File 1040 Gasoline, Credit card purchases. File 1040 Kerosene for use in aviation, Credit card purchases. File 1040 Undyed diesel fuel, Credit Card Purchases. File 1040 Undyed kerosene, Credit Card Purchases. File 1040 Credit or refund Gas guzzler tax, Credit or refund. File 1040 Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. File 1040 Retail tax, Credits or refunds. File 1040 Tire tax, Credit or refund. File 1040 Vaccines, Credit or refund. File 1040 Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. File 1040 Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. File 1040 Enterer, defined, Enterer. File 1040 Entry, defined, Entry. File 1040 Environmental taxes Credit or refund, Credits or refunds. File 1040 Exceptions, Exceptions. File 1040 Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. File 1040 Exempt communication services American Red Cross, International organizations and the American Red Cross. File 1040 Answering service, Answering services. File 1040 Coin-operated telephones, Coin-operated telephones. File 1040 Installation charges, Installation charges. File 1040 International organizations, International organizations and the American Red Cross. File 1040 Mobile radio telephone service, Mobile radio telephone service. File 1040 News services, News services. File 1040 Nonprofit educational organizations, Nonprofit educational organizations. File 1040 Nonprofit hospitals, Nonprofit hospitals. File 1040 Private communication service, Private communication service. File 1040 Qualified blood collector organizations, Qualified blood collector organizations. File 1040 Radio broadcasts, News services. File 1040 Security systems, Telephone-operated security systems. File 1040 Exempt sales, heavy trucks, Sales exempt from tax. File 1040 Exemptions Air transportation taxes, Exemptions. File 1040 Bonus tickets, Bonus tickets. File 1040 Coal, Exemption from tax. File 1040 Communications taxes, Exemptions Federal government, Federal, state, and local government. File 1040 Fixed-wing aircraft, Fixed-wing aircraft uses. File 1040 For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. File 1040 Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. File 1040 Military personnel, Military personnel on international trips. File 1040 Nonprofit educational organizations, Federal, state, and local government. File 1040 , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. File 1040 , Exemptions Taxable tires, Tires exempt from tax. File 1040 Vessel supplies, Exemptions Export, Export (No. File 1040 3). File 1040 Exported taxable fuel, Exported taxable fuel. File 1040 F Farming, On a farm for farming purposes (No. File 1040 1). File 1040 Federal government, Federal, state, and local government. File 1040 Fishing, In a boat engaged in commercial fishing (No. File 1040 4). File 1040 Fishing rods and fishing poles. File 1040 , Fishing rods and fishing poles. File 1040 Fishing tackle boxes, Fishing tackle boxes. File 1040 Fixed-wing aircraft, Fixed-wing aircraft uses. File 1040 Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. File 1040 9). File 1040 Form 1363, Exportation. File 1040 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. File 1040 , Attachments to Form 720. File 1040 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. File 1040 720, Claiming A Refund, Form 6197. File 1040 , Filing Form 720 720X, Form 720X. File 1040 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. File 1040 Due dates, Due dates. File 1040 Final return, Final return. File 1040 Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. File 1040 Gas guzzler tax Automobiles, Automobiles. File 1040 Credit or refund, Credit or refund. File 1040 Limousines, Automobiles. File 1040 Vehicles not subject to tax, Vehicles not subject to tax. File 1040 Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. File 1040 H Hawaii, air transportation taxes, Transportation between the continental U. File 1040 S. File 1040 and Alaska or Hawaii. File 1040 Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. File 1040 Further manufacture, Further manufacture. File 1040 Installment sales, Installment sales. File 1040 Parts or accessories, Parts or accessories. File 1040 Presumptive retail sales price, Presumptive retail sales price. File 1040 Related persons, Related person. File 1040 Separate purchases, Separate purchase. File 1040 Tax base, Determination of tax base. File 1040 Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. File 1040 Help (see Tax help) Highway vehicle, Highway vehicle. File 1040 , In a highway vehicle owned by the United States that is not used on a highway (No. File 1040 12). File 1040 Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. File 1040 I Identifying number, Taxpayer identification number. File 1040 Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. File 1040 5). File 1040 Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. File 1040 Local-only service, Local-only service. File 1040 M Manufacturer, defined, Manufacturer. File 1040 Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. File 1040 Lease payments, Partial payments. File 1040 Partial payments, Partial payments. File 1040 Registration, Registration requirements. File 1040 Related person, Related person. File 1040 Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. File 1040 Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. File 1040 Military aircraft, In military aircraft (No. File 1040 16). File 1040 Mobile radio telephone service, Mobile radio telephone service. File 1040 N News services, News services. File 1040 Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. File 1040 13). File 1040 Nonprofit educational organization use and state use, Nonprofit educational organization and state use. File 1040 Nonprofit educational organizations, Nonprofit educational organizations. File 1040 , Federal, state, and local government. File 1040 Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. File 1040 2). File 1040 Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. File 1040 Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. File 1040 Dyed kerosene, Penalty. File 1040 Pipeline operator, defined, Pipeline operator. File 1040 Position holder, defined, Position holder. File 1040 Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. File 1040 6). File 1040 R Rack, defined, Rack. File 1040 Radio broadcasts, News services. File 1040 Records, Refiner, defined, Refiner. File 1040 Refinery, defined, Refinery. File 1040 Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. File 1040 Registrant, Taxable fuel registrant. File 1040 Registrant, defined, Registrant. File 1040 Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. File 1040 Sport fishing equipment, Related person. File 1040 Removal, defined, Removal. File 1040 Retail tax Credits or refunds, Credits or refunds. File 1040 Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. File 1040 S Sale, defined, Sale. File 1040 Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. File 1040 Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. File 1040 Cost of transportation, Manufacturers taxes based on sale price. File 1040 Delivery costs, Manufacturers taxes based on sale price. File 1040 Discounts, Manufacturers taxes based on sale price. File 1040 Installation costs, Manufacturers taxes based on sale price. File 1040 Insurance costs, Manufacturers taxes based on sale price. File 1040 Local advertising charges, Manufacturers taxes based on sale price. File 1040 Manufacturers excise tax, Manufacturers taxes based on sale price. File 1040 Rebates, Manufacturers taxes based on sale price. File 1040 Retail dealer preparation costs, Manufacturers taxes based on sale price. File 1040 Warranty charges, Manufacturers taxes based on sale price. File 1040 School bus, In a school bus (No. File 1040 7). File 1040 Second generation biofuel, Second generation biofuel. File 1040 Security systems, Telephone-operated security systems. File 1040 Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. File 1040 Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. File 1040 State and local governments, Federal, state, and local government. File 1040 State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. File 1040 14). File 1040 State or nonprofit educational organization use, Sales by registered ultimate vendors. File 1040 State use, Registered ultimate vendor (state use). File 1040 , State use. File 1040 State, defined, State. File 1040 Suggestions, Comments and suggestions. File 1040 T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. File 1040 Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. File 1040 Electric outboard motor, Electric outboard boat motors. File 1040 International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. File 1040 Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. File 1040 Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. File 1040 Teletypewriter exchange service, Teletypewriter exchange service. File 1040 Terminal operator, defined, Terminal operator. File 1040 Terminal, defined, Terminal. File 1040 Throughputter, defined, Throughputter. File 1040 Tires Credit against heavy truck tax, Tire credit. File 1040 Credit or refund of tax, Credit or refund. File 1040 Train, Use in a train. File 1040 Train (Diesel-powered), Diesel-powered train. File 1040 Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. File 1040 TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. File 1040 , Two-party exchanges. File 1040 U Ultimate purchaser, Ultimate purchaser. File 1040 Uninterrupted international air transportation, Uninterrupted international air transportation. File 1040 , Military personnel on international trips. File 1040 Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. File 1040 8). File 1040 Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. File 1040 Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. File 1040 Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. File 1040 Law enforcement, Vehicles not subject to tax. File 1040 Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. File 1040 Vessel operator, defined, Vessel operator. File 1040 W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications