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How To File My 2012 Tax Return

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How To File My 2012 Tax Return

How to file my 2012 tax return 1. How to file my 2012 tax return   Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). How to file my 2012 tax return These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). How to file my 2012 tax return In addition, the following are subject to the tax on unrelated business income. How to file my 2012 tax return Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). How to file my 2012 tax return State and municipal colleges and universities. How to file my 2012 tax return Qualified state tuition programs. How to file my 2012 tax return Medical savings accounts (MSAs) described in section 220(d). How to file my 2012 tax return Coverdell savings accounts described in section 530. How to file my 2012 tax return U. How to file my 2012 tax return S. How to file my 2012 tax return instrumentalities. How to file my 2012 tax return   A corporation that is a U. How to file my 2012 tax return S. How to file my 2012 tax return instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. How to file my 2012 tax return Colleges and universities. How to file my 2012 tax return   Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. How to file my 2012 tax return As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). How to file my 2012 tax return   The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. How to file my 2012 tax return It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. How to file my 2012 tax return If the business activity is unrelated, the income in both instances will be subject to the tax. How to file my 2012 tax return If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. How to file my 2012 tax return Title-holding corporations. How to file my 2012 tax return   When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. How to file my 2012 tax return   Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. How to file my 2012 tax return However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. How to file my 2012 tax return Example. How to file my 2012 tax return X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. How to file my 2012 tax return During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. How to file my 2012 tax return X also receives $100,000 from source N, which is not related to A's exempt function. How to file my 2012 tax return X and A file a consolidated return for the tax year. How to file my 2012 tax return X has unrelated business income of $100,000. How to file my 2012 tax return Prev  Up  Next   Home   More Online Publications

Topic 602 - Child and Dependent Care Credit

You may be able to claim the child and dependent care credit if you paid work-related expenses for the care of a qualifying individual. The credit is generally a percentage of the amount of work-related expenses you paid to a care provider for the care of a qualifying individual. The percentage depends on your adjusted gross income. Work-related expenses qualifying for the credit are those paid for the care of a qualifying individual to enable you to work or actively look for work.

Expenses are paid for the care of a qualifying individual if the primary function is to assure the individual's well-being and protection. In general, amounts paid for services outside your household qualify for the credit if the care is provided for (i) a qualifying individual who is your qualifying child under age 13 or (ii) a qualifying individual who regularly spends at least 8 hours each day in your household.

The total expenses that may be used to calculate the credit are capped at $3,000 (for one qualifying individual) or at $6,000 (for two or more qualifying individuals). The dollar limits may differ depending on the tax year in question. The expenses qualifying for the computation of the credit must be reduced by the amount of any dependent care benefits provided by your employer that you exclude from gross income. In general, you can exclude up to $5,000 for dependent care benefits received from your employer. Also, generally, the expenses claimed may not exceed the lesser of your earned income or your spouse’s earned income. A special rule applies if your spouse is a full-time student or incapable of self-care. For additional information, refer to Publication 503, Child and Dependent Care Expenses.

For purposes of the child and dependent care credit, a qualifying individual is:

  1. Your dependent qualifying child who is under age 13 when the care is provided,
  2. Your spouse who is physically or mentally incapable of self-care and who has the same principal place of abode as you for more than half of the year, or
  3. Your dependent who is physically or mentally incapable of self-care, and who has the same principal place of abode as you for more than half of the year. For this purpose, whether an individual is your dependent is determined without regard to the individual's gross income, whether the individual files a joint return, or whether you are a dependent of another taxpayer.

An individual is physically or mentally incapable of self-care if, as a result of a physical or mental defect, the individual is incapable of caring for his or her hygiene or nutritional needs, or requires the full-time attention of another person for the individual's own safety or the safety of others.

For more information on who is a dependent or a qualifying child, refer to Publication 501, Exemptions, Standard Deduction, and Filing Information.

A noncustodial parent may not treat a child as a qualifying individual for purposes of the credit, even if the noncustodial parent may claim an exemption for the child. For more information on divorced or separated parents or parents who live apart at all times during the last six months of the year, refer to the topic Child of Divorced or Separated Parents or Parents Living Apart in Publication 503, Child and Dependent Care Expenses.

If a person is a qualifying individual for only a part of the tax year, only those expenses paid during that part of the year are included in calculating the credit.

In addition to paying for the care of a qualifying individual, you must meet all of the following conditions to claim the credit:

  1. Your payment must be made to a care provider who is not your spouse, the parent of your child who is your qualifying individual, your child under age 19, or a dependent of you or your spouse.
  2. You must file a joint return if you are married.
  3. You must provide the taxpayer identification number (usually the social security number) of each qualifying individual on the return on which you claim the credit.
  4. You must report the name, address, and taxpayer identification number (either the social security number, or the employer identification number) of the care provider on your return. If the care provider is a tax-exempt organization, you need only report the name and address on your return. You can use Form W-10 (PDF), Dependent Care Provider's Identification and Certification, to request this information from the care provider. If you do not provide information regarding the care provider, you may still be eligible for the credit if you can show that you exercised due diligence in attempting to provide the required information.

If you qualify for the credit, complete Form 2441 (PDF) and Form 1040 (PDF) or Form 1040A (PDF). If you received dependent care benefits from your employer (this amount should be shown on your Form W-2 (PDF), you must complete Part III of Form 2441. You cannot claim the child and dependent care credit if you use Form 1040EZ (PDF).

If you pay a provider to care for your dependent or spouse in your home, you may be a household employer. If you are a household employer, you may have to withhold and pay social security and Medicare taxes and pay federal unemployment tax. For more information, refer to Publication 926, Household Employer's Tax Guide, or Topic 756.

Page Last Reviewed or Updated: December 12, 2013

The How To File My 2012 Tax Return

How to file my 2012 tax return Index A Affiliated corporations, Aircraft used by affiliated corporations. How to file my 2012 tax return Agri-biodiesel, defined, Agri-biodiesel. How to file my 2012 tax return Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. How to file my 2012 tax return Alaska, Transportation between the continental U. How to file my 2012 tax return S. How to file my 2012 tax return and Alaska or Hawaii. How to file my 2012 tax return , Transportation within Alaska or Hawaii. How to file my 2012 tax return , Alaska and Hawaii. How to file my 2012 tax return Baggage, Excess baggage. How to file my 2012 tax return Bonus tickets, Bonus tickets. How to file my 2012 tax return Credits or refunds, Credits or refunds. How to file my 2012 tax return Exemptions, Exemptions. How to file my 2012 tax return Export, Exportation. How to file my 2012 tax return Fixed-wing aircraft, Fixed-wing aircraft uses. How to file my 2012 tax return Hawaii, Transportation between the continental U. How to file my 2012 tax return S. How to file my 2012 tax return and Alaska or Hawaii. How to file my 2012 tax return , Transportation within Alaska or Hawaii. How to file my 2012 tax return , Alaska and Hawaii. How to file my 2012 tax return Helicopters, Certain helicopter uses. How to file my 2012 tax return , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. How to file my 2012 tax return Package tours, Package tours. How to file my 2012 tax return Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. How to file my 2012 tax return , Liability for tax. How to file my 2012 tax return Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. How to file my 2012 tax return Travel agency, Liability for tax. How to file my 2012 tax return Uninterrupted international, Uninterrupted international air transportation. How to file my 2012 tax return Aircraft, Fixed-wing aircraft uses. How to file my 2012 tax return Affiliated corporations, Aircraft used by affiliated corporations. How to file my 2012 tax return Small planes, Small aircraft. How to file my 2012 tax return Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. How to file my 2012 tax return 15). How to file my 2012 tax return Alaska Air transportation taxes, Transportation between the continental U. How to file my 2012 tax return S. How to file my 2012 tax return and Alaska or Hawaii. How to file my 2012 tax return Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. How to file my 2012 tax return Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. How to file my 2012 tax return Alternative fuel, defined, Other fuels. How to file my 2012 tax return American Red Cross, International organizations and the American Red Cross. How to file my 2012 tax return Answering service, Answering services. How to file my 2012 tax return Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. How to file my 2012 tax return Approved terminal, defined, Approved terminal or refinery. How to file my 2012 tax return Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. How to file my 2012 tax return B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. How to file my 2012 tax return Blended taxable fuel, defined, Blended taxable fuel. How to file my 2012 tax return Blender, defined, Blender. How to file my 2012 tax return Blocked pump, Blocked pump. How to file my 2012 tax return Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. How to file my 2012 tax return 11). How to file my 2012 tax return , Qualified blood collector organizations. How to file my 2012 tax return Boats, In a boat engaged in commercial fishing (No. How to file my 2012 tax return 4). How to file my 2012 tax return Bonus tickets, Bonus tickets. How to file my 2012 tax return Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. How to file my 2012 tax return Bulk transfer/terminal system, defined, Bulk transfer/terminal system. How to file my 2012 tax return Buses, In certain intercity and local buses (No. How to file my 2012 tax return 5). How to file my 2012 tax return , In a qualified local bus (No. How to file my 2012 tax return 6). How to file my 2012 tax return , In a school bus (No. How to file my 2012 tax return 7). How to file my 2012 tax return Tire tax, Qualifying intercity or local bus. How to file my 2012 tax return C Cellulosic biofuel, Cellulosic biofuel. How to file my 2012 tax return 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. How to file my 2012 tax return Exemptions, Exemption from tax. How to file my 2012 tax return Producer, Coal Production, Coal production. How to file my 2012 tax return Selling price, Determining tonnage or selling price. How to file my 2012 tax return Tax rates, Tax rates. How to file my 2012 tax return Coin-operated telephones, Coin-operated telephones. How to file my 2012 tax return Comments, Comments and suggestions. How to file my 2012 tax return Commercial aviation, In commercial aviation (other than foreign trade). How to file my 2012 tax return Commercial fishing, In a boat engaged in commercial fishing (No. How to file my 2012 tax return 4). How to file my 2012 tax return Commercial waterway transportation, Commercial waterway transportation. How to file my 2012 tax return Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. How to file my 2012 tax return Local telephone service, Local telephone service. How to file my 2012 tax return Local-only service, Local-only service. How to file my 2012 tax return Private communication service, Private communication service. How to file my 2012 tax return Teletypewriter exchange service, Teletypewriter exchange service. How to file my 2012 tax return Credit card purchases Aviation gasoline, Credit card purchases. How to file my 2012 tax return Gasoline, Credit card purchases. How to file my 2012 tax return Kerosene for use in aviation, Credit card purchases. How to file my 2012 tax return Undyed diesel fuel, Credit Card Purchases. How to file my 2012 tax return Undyed kerosene, Credit Card Purchases. How to file my 2012 tax return Credit or refund Gas guzzler tax, Credit or refund. How to file my 2012 tax return Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. How to file my 2012 tax return Retail tax, Credits or refunds. How to file my 2012 tax return Tire tax, Credit or refund. How to file my 2012 tax return Vaccines, Credit or refund. How to file my 2012 tax return 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. How to file my 2012 tax return 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. How to file my 2012 tax return Enterer, defined, Enterer. How to file my 2012 tax return Entry, defined, Entry. How to file my 2012 tax return Environmental taxes Credit or refund, Credits or refunds. How to file my 2012 tax return Exceptions, Exceptions. How to file my 2012 tax return 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. How to file my 2012 tax return Exempt communication services American Red Cross, International organizations and the American Red Cross. How to file my 2012 tax return Answering service, Answering services. How to file my 2012 tax return Coin-operated telephones, Coin-operated telephones. How to file my 2012 tax return Installation charges, Installation charges. How to file my 2012 tax return International organizations, International organizations and the American Red Cross. How to file my 2012 tax return Mobile radio telephone service, Mobile radio telephone service. How to file my 2012 tax return News services, News services. How to file my 2012 tax return Nonprofit educational organizations, Nonprofit educational organizations. How to file my 2012 tax return Nonprofit hospitals, Nonprofit hospitals. How to file my 2012 tax return Private communication service, Private communication service. How to file my 2012 tax return Qualified blood collector organizations, Qualified blood collector organizations. How to file my 2012 tax return Radio broadcasts, News services. How to file my 2012 tax return Security systems, Telephone-operated security systems. How to file my 2012 tax return Exempt sales, heavy trucks, Sales exempt from tax. How to file my 2012 tax return Exemptions Air transportation taxes, Exemptions. How to file my 2012 tax return Bonus tickets, Bonus tickets. How to file my 2012 tax return Coal, Exemption from tax. How to file my 2012 tax return Communications taxes, Exemptions Federal government, Federal, state, and local government. How to file my 2012 tax return Fixed-wing aircraft, Fixed-wing aircraft uses. How to file my 2012 tax return For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. How to file my 2012 tax return Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. How to file my 2012 tax return Military personnel, Military personnel on international trips. How to file my 2012 tax return Nonprofit educational organizations, Federal, state, and local government. How to file my 2012 tax return , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. How to file my 2012 tax return , Exemptions Taxable tires, Tires exempt from tax. How to file my 2012 tax return Vessel supplies, Exemptions Export, Export (No. How to file my 2012 tax return 3). How to file my 2012 tax return Exported taxable fuel, Exported taxable fuel. How to file my 2012 tax return F Farming, On a farm for farming purposes (No. How to file my 2012 tax return 1). How to file my 2012 tax return Federal government, Federal, state, and local government. How to file my 2012 tax return Fishing, In a boat engaged in commercial fishing (No. How to file my 2012 tax return 4). How to file my 2012 tax return Fishing rods and fishing poles. How to file my 2012 tax return , Fishing rods and fishing poles. How to file my 2012 tax return Fishing tackle boxes, Fishing tackle boxes. How to file my 2012 tax return Fixed-wing aircraft, Fixed-wing aircraft uses. How to file my 2012 tax return Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. How to file my 2012 tax return 9). How to file my 2012 tax return Form 1363, Exportation. How to file my 2012 tax return 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. How to file my 2012 tax return , Attachments to Form 720. How to file my 2012 tax return 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. How to file my 2012 tax return 720, Claiming A Refund, Form 6197. How to file my 2012 tax return , Filing Form 720 720X, Form 720X. How to file my 2012 tax return 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. How to file my 2012 tax return Due dates, Due dates. How to file my 2012 tax return Final return, Final return. How to file my 2012 tax return 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. How to file my 2012 tax return Gas guzzler tax Automobiles, Automobiles. How to file my 2012 tax return Credit or refund, Credit or refund. How to file my 2012 tax return Limousines, Automobiles. How to file my 2012 tax return Vehicles not subject to tax, Vehicles not subject to tax. How to file my 2012 tax return Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. How to file my 2012 tax return H Hawaii, air transportation taxes, Transportation between the continental U. How to file my 2012 tax return S. How to file my 2012 tax return and Alaska or Hawaii. How to file my 2012 tax return Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. How to file my 2012 tax return Further manufacture, Further manufacture. How to file my 2012 tax return Installment sales, Installment sales. How to file my 2012 tax return Parts or accessories, Parts or accessories. How to file my 2012 tax return Presumptive retail sales price, Presumptive retail sales price. How to file my 2012 tax return Related persons, Related person. How to file my 2012 tax return Separate purchases, Separate purchase. How to file my 2012 tax return Tax base, Determination of tax base. How to file my 2012 tax return Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. How to file my 2012 tax return Help (see Tax help) Highway vehicle, Highway vehicle. How to file my 2012 tax return , In a highway vehicle owned by the United States that is not used on a highway (No. How to file my 2012 tax return 12). How to file my 2012 tax return Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. How to file my 2012 tax return I Identifying number, Taxpayer identification number. How to file my 2012 tax return 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. How to file my 2012 tax return 5). How to file my 2012 tax return 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. How to file my 2012 tax return Local-only service, Local-only service. How to file my 2012 tax return M Manufacturer, defined, Manufacturer. How to file my 2012 tax return 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. How to file my 2012 tax return Lease payments, Partial payments. How to file my 2012 tax return Partial payments, Partial payments. How to file my 2012 tax return Registration, Registration requirements. How to file my 2012 tax return Related person, Related person. How to file my 2012 tax return Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. How to file my 2012 tax return Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. How to file my 2012 tax return Military aircraft, In military aircraft (No. How to file my 2012 tax return 16). How to file my 2012 tax return Mobile radio telephone service, Mobile radio telephone service. How to file my 2012 tax return N News services, News services. How to file my 2012 tax return Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. How to file my 2012 tax return 13). How to file my 2012 tax return Nonprofit educational organization use and state use, Nonprofit educational organization and state use. How to file my 2012 tax return Nonprofit educational organizations, Nonprofit educational organizations. How to file my 2012 tax return , Federal, state, and local government. How to file my 2012 tax return 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. How to file my 2012 tax return 2). How to file my 2012 tax return Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. How to file my 2012 tax return 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. How to file my 2012 tax return Dyed kerosene, Penalty. How to file my 2012 tax return Pipeline operator, defined, Pipeline operator. How to file my 2012 tax return Position holder, defined, Position holder. How to file my 2012 tax return Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. How to file my 2012 tax return 6). How to file my 2012 tax return R Rack, defined, Rack. How to file my 2012 tax return Radio broadcasts, News services. How to file my 2012 tax return Records, Refiner, defined, Refiner. How to file my 2012 tax return Refinery, defined, Refinery. How to file my 2012 tax return Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. How to file my 2012 tax return Registrant, Taxable fuel registrant. How to file my 2012 tax return Registrant, defined, Registrant. How to file my 2012 tax return Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. How to file my 2012 tax return Sport fishing equipment, Related person. How to file my 2012 tax return Removal, defined, Removal. How to file my 2012 tax return Retail tax Credits or refunds, Credits or refunds. How to file my 2012 tax return Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. How to file my 2012 tax return S Sale, defined, Sale. How to file my 2012 tax return Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. How to file my 2012 tax return Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. How to file my 2012 tax return Cost of transportation, Manufacturers taxes based on sale price. How to file my 2012 tax return Delivery costs, Manufacturers taxes based on sale price. How to file my 2012 tax return Discounts, Manufacturers taxes based on sale price. How to file my 2012 tax return Installation costs, Manufacturers taxes based on sale price. How to file my 2012 tax return Insurance costs, Manufacturers taxes based on sale price. How to file my 2012 tax return Local advertising charges, Manufacturers taxes based on sale price. How to file my 2012 tax return Manufacturers excise tax, Manufacturers taxes based on sale price. How to file my 2012 tax return Rebates, Manufacturers taxes based on sale price. How to file my 2012 tax return Retail dealer preparation costs, Manufacturers taxes based on sale price. How to file my 2012 tax return Warranty charges, Manufacturers taxes based on sale price. How to file my 2012 tax return School bus, In a school bus (No. How to file my 2012 tax return 7). How to file my 2012 tax return Second generation biofuel, Second generation biofuel. How to file my 2012 tax return Security systems, Telephone-operated security systems. How to file my 2012 tax return Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. How to file my 2012 tax return Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. How to file my 2012 tax return State and local governments, Federal, state, and local government. How to file my 2012 tax return State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. How to file my 2012 tax return 14). How to file my 2012 tax return State or nonprofit educational organization use, Sales by registered ultimate vendors. How to file my 2012 tax return State use, Registered ultimate vendor (state use). How to file my 2012 tax return , State use. How to file my 2012 tax return State, defined, State. How to file my 2012 tax return Suggestions, Comments and suggestions. How to file my 2012 tax return T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. How to file my 2012 tax return 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. How to file my 2012 tax return Electric outboard motor, Electric outboard boat motors. 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