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Irs 2012 Tax Forms 1040 Ez

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Irs 2012 Tax Forms 1040 Ez

Irs 2012 tax forms 1040 ez 1. Irs 2012 tax forms 1040 ez   Definitions You Need To Know Table of Contents Other options. Irs 2012 tax forms 1040 ez Exception. Irs 2012 tax forms 1040 ez Certain terms used in this publication are defined below. Irs 2012 tax forms 1040 ez The same term used in another publication may have a slightly different meaning. Irs 2012 tax forms 1040 ez Annual additions. Irs 2012 tax forms 1040 ez   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. Irs 2012 tax forms 1040 ez Annual benefits. Irs 2012 tax forms 1040 ez   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. Irs 2012 tax forms 1040 ez Business. Irs 2012 tax forms 1040 ez   A business is an activity in which a profit motive is present and economic activity is involved. Irs 2012 tax forms 1040 ez Service as a newspaper carrier under age 18 or as a public official is not a business. Irs 2012 tax forms 1040 ez Common-law employee. Irs 2012 tax forms 1040 ez   A common-law employee is any individual who, under common law, would have the status of an employee. Irs 2012 tax forms 1040 ez A leased employee can also be a common-law employee. Irs 2012 tax forms 1040 ez   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. Irs 2012 tax forms 1040 ez For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. Irs 2012 tax forms 1040 ez   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. Irs 2012 tax forms 1040 ez For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. Irs 2012 tax forms 1040 ez S. Irs 2012 tax forms 1040 ez citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. Irs 2012 tax forms 1040 ez   However, an individual may be a common-law employee and a self-employed person as well. Irs 2012 tax forms 1040 ez For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. Irs 2012 tax forms 1040 ez In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. Irs 2012 tax forms 1040 ez However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. Irs 2012 tax forms 1040 ez Compensation. Irs 2012 tax forms 1040 ez   Compensation for plan allocations is the pay a participant received from you for personal services for a year. Irs 2012 tax forms 1040 ez You can generally define compensation as including all the following payments. Irs 2012 tax forms 1040 ez Wages and salaries. Irs 2012 tax forms 1040 ez Fees for professional services. Irs 2012 tax forms 1040 ez Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. Irs 2012 tax forms 1040 ez Commissions and tips. Irs 2012 tax forms 1040 ez Fringe benefits. Irs 2012 tax forms 1040 ez Bonuses. Irs 2012 tax forms 1040 ez   For a self-employed individual, compensation means the earned income, discussed later, of that individual. Irs 2012 tax forms 1040 ez   Compensation generally includes amounts deferred in the following employee benefit plans. Irs 2012 tax forms 1040 ez These amounts are elective deferrals. Irs 2012 tax forms 1040 ez Qualified cash or deferred arrangement (section 401(k) plan). Irs 2012 tax forms 1040 ez Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. Irs 2012 tax forms 1040 ez Section 457 nonqualified deferred compensation plan. Irs 2012 tax forms 1040 ez Section 125 cafeteria plan. Irs 2012 tax forms 1040 ez   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. Irs 2012 tax forms 1040 ez The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. Irs 2012 tax forms 1040 ez Other options. Irs 2012 tax forms 1040 ez   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. Irs 2012 tax forms 1040 ez The employee's wages as defined for income tax withholding purposes. Irs 2012 tax forms 1040 ez The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. Irs 2012 tax forms 1040 ez The employee's social security wages (including elective deferrals). Irs 2012 tax forms 1040 ez   Compensation generally cannot include either of the following items. Irs 2012 tax forms 1040 ez Nontaxable reimbursements or other expense allowances. Irs 2012 tax forms 1040 ez Deferred compensation (other than elective deferrals). Irs 2012 tax forms 1040 ez SIMPLE plans. Irs 2012 tax forms 1040 ez   A special definition of compensation applies for SIMPLE plans. Irs 2012 tax forms 1040 ez See chapter 3. Irs 2012 tax forms 1040 ez Contribution. Irs 2012 tax forms 1040 ez   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. Irs 2012 tax forms 1040 ez Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. Irs 2012 tax forms 1040 ez Deduction. Irs 2012 tax forms 1040 ez   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. Irs 2012 tax forms 1040 ez Limits apply to the amount deductible. Irs 2012 tax forms 1040 ez Earned income. Irs 2012 tax forms 1040 ez   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. Irs 2012 tax forms 1040 ez   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. Irs 2012 tax forms 1040 ez Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. Irs 2012 tax forms 1040 ez It includes income from licensing the use of property other than goodwill. Irs 2012 tax forms 1040 ez   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. Irs 2012 tax forms 1040 ez   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. Irs 2012 tax forms 1040 ez Employer. Irs 2012 tax forms 1040 ez   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. Irs 2012 tax forms 1040 ez A sole proprietor is treated as his or her own employer for retirement plan purposes. Irs 2012 tax forms 1040 ez However, a partner is not an employer for retirement plan purposes. Irs 2012 tax forms 1040 ez Instead, the partnership is treated as the employer of each partner. Irs 2012 tax forms 1040 ez Highly compensated employee. Irs 2012 tax forms 1040 ez   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. Irs 2012 tax forms 1040 ez Leased employee. Irs 2012 tax forms 1040 ez   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. Irs 2012 tax forms 1040 ez Provides services to you under an agreement between you and a leasing organization. Irs 2012 tax forms 1040 ez Has performed services for you (or for you and related persons) substantially full time for at least 1 year. Irs 2012 tax forms 1040 ez Performs services under your primary direction or control. Irs 2012 tax forms 1040 ez Exception. Irs 2012 tax forms 1040 ez   A leased employee is not treated as your employee if all the following conditions are met. Irs 2012 tax forms 1040 ez Leased employees are not more than 20% of your non-highly compensated work force. Irs 2012 tax forms 1040 ez The employee is covered under the leasing organization's qualified pension plan. Irs 2012 tax forms 1040 ez The leasing organization's plan is a money purchase pension plan that has all the following provisions. Irs 2012 tax forms 1040 ez Immediate participation. Irs 2012 tax forms 1040 ez (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. Irs 2012 tax forms 1040 ez ) Full and immediate vesting. Irs 2012 tax forms 1040 ez A nonintegrated employer contribution rate of at least 10% of compensation for each participant. Irs 2012 tax forms 1040 ez However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. Irs 2012 tax forms 1040 ez Net earnings from self-employment. Irs 2012 tax forms 1040 ez   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. Irs 2012 tax forms 1040 ez Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. Irs 2012 tax forms 1040 ez   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. Irs 2012 tax forms 1040 ez   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. Irs 2012 tax forms 1040 ez You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. Irs 2012 tax forms 1040 ez   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). Irs 2012 tax forms 1040 ez It does not include income passed through to shareholders of S corporations. Irs 2012 tax forms 1040 ez Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. Irs 2012 tax forms 1040 ez Distributions of other income or loss to limited partners are not net earnings from self-employment. Irs 2012 tax forms 1040 ez   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. Irs 2012 tax forms 1040 ez Qualified plan. Irs 2012 tax forms 1040 ez   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. Irs 2012 tax forms 1040 ez You can deduct contributions made to the plan for your employees. Irs 2012 tax forms 1040 ez Earnings on these contributions are generally tax free until distributed at retirement. Irs 2012 tax forms 1040 ez Profit-sharing, money purchase, and defined benefit plans are qualified plans. Irs 2012 tax forms 1040 ez A 401(k) plan is also a qualified plan. Irs 2012 tax forms 1040 ez Participant. Irs 2012 tax forms 1040 ez   A participant is an eligible employee who is covered by your retirement plan. Irs 2012 tax forms 1040 ez See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. Irs 2012 tax forms 1040 ez Partner. Irs 2012 tax forms 1040 ez   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. Irs 2012 tax forms 1040 ez For retirement plans, a partner is treated as an employee of the partnership. Irs 2012 tax forms 1040 ez Self-employed individual. Irs 2012 tax forms 1040 ez   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. Irs 2012 tax forms 1040 ez Sole proprietors and partners are self-employed. Irs 2012 tax forms 1040 ez Self-employment can include part-time work. Irs 2012 tax forms 1040 ez   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. Irs 2012 tax forms 1040 ez See Common-law employee and Net earnings from self-employment , earlier. Irs 2012 tax forms 1040 ez   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. Irs 2012 tax forms 1040 ez See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. Irs 2012 tax forms 1040 ez Sole proprietor. Irs 2012 tax forms 1040 ez   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. Irs 2012 tax forms 1040 ez For retirement plans, a sole proprietor is treated as both an employer and an employee. Irs 2012 tax forms 1040 ez Prev  Up  Next   Home   More Online Publications
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The Irs 2012 Tax Forms 1040 Ez

Irs 2012 tax forms 1040 ez Index A Affiliated corporations, Aircraft used by affiliated corporations. Irs 2012 tax forms 1040 ez Agri-biodiesel, defined, Agri-biodiesel. Irs 2012 tax forms 1040 ez Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. Irs 2012 tax forms 1040 ez Alaska, Transportation between the continental U. Irs 2012 tax forms 1040 ez S. Irs 2012 tax forms 1040 ez and Alaska or Hawaii. Irs 2012 tax forms 1040 ez , Transportation within Alaska or Hawaii. Irs 2012 tax forms 1040 ez , Alaska and Hawaii. Irs 2012 tax forms 1040 ez Baggage, Excess baggage. Irs 2012 tax forms 1040 ez Bonus tickets, Bonus tickets. Irs 2012 tax forms 1040 ez Credits or refunds, Credits or refunds. Irs 2012 tax forms 1040 ez Exemptions, Exemptions. Irs 2012 tax forms 1040 ez Export, Exportation. Irs 2012 tax forms 1040 ez Fixed-wing aircraft, Fixed-wing aircraft uses. Irs 2012 tax forms 1040 ez Hawaii, Transportation between the continental U. Irs 2012 tax forms 1040 ez S. Irs 2012 tax forms 1040 ez and Alaska or Hawaii. Irs 2012 tax forms 1040 ez , Transportation within Alaska or Hawaii. Irs 2012 tax forms 1040 ez , Alaska and Hawaii. Irs 2012 tax forms 1040 ez Helicopters, Certain helicopter uses. Irs 2012 tax forms 1040 ez , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. Irs 2012 tax forms 1040 ez Package tours, Package tours. Irs 2012 tax forms 1040 ez Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. Irs 2012 tax forms 1040 ez , Liability for tax. Irs 2012 tax forms 1040 ez Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. Irs 2012 tax forms 1040 ez Travel agency, Liability for tax. Irs 2012 tax forms 1040 ez Uninterrupted international, Uninterrupted international air transportation. Irs 2012 tax forms 1040 ez Aircraft, Fixed-wing aircraft uses. Irs 2012 tax forms 1040 ez Affiliated corporations, Aircraft used by affiliated corporations. Irs 2012 tax forms 1040 ez Small planes, Small aircraft. Irs 2012 tax forms 1040 ez Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. Irs 2012 tax forms 1040 ez 15). Irs 2012 tax forms 1040 ez Alaska Air transportation taxes, Transportation between the continental U. Irs 2012 tax forms 1040 ez S. Irs 2012 tax forms 1040 ez and Alaska or Hawaii. Irs 2012 tax forms 1040 ez Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. Irs 2012 tax forms 1040 ez Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. Irs 2012 tax forms 1040 ez Alternative fuel, defined, Other fuels. Irs 2012 tax forms 1040 ez American Red Cross, International organizations and the American Red Cross. Irs 2012 tax forms 1040 ez Answering service, Answering services. Irs 2012 tax forms 1040 ez Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. Irs 2012 tax forms 1040 ez Approved terminal, defined, Approved terminal or refinery. Irs 2012 tax forms 1040 ez Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. Irs 2012 tax forms 1040 ez B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. Irs 2012 tax forms 1040 ez Blended taxable fuel, defined, Blended taxable fuel. Irs 2012 tax forms 1040 ez Blender, defined, Blender. Irs 2012 tax forms 1040 ez Blocked pump, Blocked pump. Irs 2012 tax forms 1040 ez Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. Irs 2012 tax forms 1040 ez 11). Irs 2012 tax forms 1040 ez , Qualified blood collector organizations. Irs 2012 tax forms 1040 ez Boats, In a boat engaged in commercial fishing (No. Irs 2012 tax forms 1040 ez 4). Irs 2012 tax forms 1040 ez Bonus tickets, Bonus tickets. Irs 2012 tax forms 1040 ez Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. Irs 2012 tax forms 1040 ez Bulk transfer/terminal system, defined, Bulk transfer/terminal system. Irs 2012 tax forms 1040 ez Buses, In certain intercity and local buses (No. Irs 2012 tax forms 1040 ez 5). Irs 2012 tax forms 1040 ez , In a qualified local bus (No. Irs 2012 tax forms 1040 ez 6). Irs 2012 tax forms 1040 ez , In a school bus (No. Irs 2012 tax forms 1040 ez 7). Irs 2012 tax forms 1040 ez Tire tax, Qualifying intercity or local bus. Irs 2012 tax forms 1040 ez C Cellulosic biofuel, Cellulosic biofuel. Irs 2012 tax forms 1040 ez 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. Irs 2012 tax forms 1040 ez Exemptions, Exemption from tax. Irs 2012 tax forms 1040 ez Producer, Coal Production, Coal production. Irs 2012 tax forms 1040 ez Selling price, Determining tonnage or selling price. Irs 2012 tax forms 1040 ez Tax rates, Tax rates. Irs 2012 tax forms 1040 ez Coin-operated telephones, Coin-operated telephones. Irs 2012 tax forms 1040 ez Comments, Comments and suggestions. Irs 2012 tax forms 1040 ez Commercial aviation, In commercial aviation (other than foreign trade). Irs 2012 tax forms 1040 ez Commercial fishing, In a boat engaged in commercial fishing (No. Irs 2012 tax forms 1040 ez 4). Irs 2012 tax forms 1040 ez Commercial waterway transportation, Commercial waterway transportation. Irs 2012 tax forms 1040 ez Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. Irs 2012 tax forms 1040 ez Local telephone service, Local telephone service. Irs 2012 tax forms 1040 ez Local-only service, Local-only service. Irs 2012 tax forms 1040 ez Private communication service, Private communication service. Irs 2012 tax forms 1040 ez Teletypewriter exchange service, Teletypewriter exchange service. Irs 2012 tax forms 1040 ez Credit card purchases Aviation gasoline, Credit card purchases. Irs 2012 tax forms 1040 ez Gasoline, Credit card purchases. Irs 2012 tax forms 1040 ez Kerosene for use in aviation, Credit card purchases. Irs 2012 tax forms 1040 ez Undyed diesel fuel, Credit Card Purchases. Irs 2012 tax forms 1040 ez Undyed kerosene, Credit Card Purchases. Irs 2012 tax forms 1040 ez Credit or refund Gas guzzler tax, Credit or refund. Irs 2012 tax forms 1040 ez Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. Irs 2012 tax forms 1040 ez Retail tax, Credits or refunds. Irs 2012 tax forms 1040 ez Tire tax, Credit or refund. Irs 2012 tax forms 1040 ez Vaccines, Credit or refund. Irs 2012 tax forms 1040 ez 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. Irs 2012 tax forms 1040 ez 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. Irs 2012 tax forms 1040 ez Enterer, defined, Enterer. Irs 2012 tax forms 1040 ez Entry, defined, Entry. Irs 2012 tax forms 1040 ez Environmental taxes Credit or refund, Credits or refunds. Irs 2012 tax forms 1040 ez Exceptions, Exceptions. Irs 2012 tax forms 1040 ez 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. Irs 2012 tax forms 1040 ez Exempt communication services American Red Cross, International organizations and the American Red Cross. Irs 2012 tax forms 1040 ez Answering service, Answering services. Irs 2012 tax forms 1040 ez Coin-operated telephones, Coin-operated telephones. Irs 2012 tax forms 1040 ez Installation charges, Installation charges. Irs 2012 tax forms 1040 ez International organizations, International organizations and the American Red Cross. Irs 2012 tax forms 1040 ez Mobile radio telephone service, Mobile radio telephone service. Irs 2012 tax forms 1040 ez News services, News services. Irs 2012 tax forms 1040 ez Nonprofit educational organizations, Nonprofit educational organizations. Irs 2012 tax forms 1040 ez Nonprofit hospitals, Nonprofit hospitals. Irs 2012 tax forms 1040 ez Private communication service, Private communication service. Irs 2012 tax forms 1040 ez Qualified blood collector organizations, Qualified blood collector organizations. Irs 2012 tax forms 1040 ez Radio broadcasts, News services. Irs 2012 tax forms 1040 ez Security systems, Telephone-operated security systems. Irs 2012 tax forms 1040 ez Exempt sales, heavy trucks, Sales exempt from tax. Irs 2012 tax forms 1040 ez Exemptions Air transportation taxes, Exemptions. Irs 2012 tax forms 1040 ez Bonus tickets, Bonus tickets. Irs 2012 tax forms 1040 ez Coal, Exemption from tax. Irs 2012 tax forms 1040 ez Communications taxes, Exemptions Federal government, Federal, state, and local government. Irs 2012 tax forms 1040 ez Fixed-wing aircraft, Fixed-wing aircraft uses. Irs 2012 tax forms 1040 ez For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. Irs 2012 tax forms 1040 ez Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. Irs 2012 tax forms 1040 ez Military personnel, Military personnel on international trips. Irs 2012 tax forms 1040 ez Nonprofit educational organizations, Federal, state, and local government. Irs 2012 tax forms 1040 ez , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. Irs 2012 tax forms 1040 ez , Exemptions Taxable tires, Tires exempt from tax. Irs 2012 tax forms 1040 ez Vessel supplies, Exemptions Export, Export (No. Irs 2012 tax forms 1040 ez 3). Irs 2012 tax forms 1040 ez Exported taxable fuel, Exported taxable fuel. Irs 2012 tax forms 1040 ez F Farming, On a farm for farming purposes (No. Irs 2012 tax forms 1040 ez 1). Irs 2012 tax forms 1040 ez Federal government, Federal, state, and local government. Irs 2012 tax forms 1040 ez Fishing, In a boat engaged in commercial fishing (No. Irs 2012 tax forms 1040 ez 4). Irs 2012 tax forms 1040 ez Fishing rods and fishing poles. Irs 2012 tax forms 1040 ez , Fishing rods and fishing poles. Irs 2012 tax forms 1040 ez Fishing tackle boxes, Fishing tackle boxes. Irs 2012 tax forms 1040 ez Fixed-wing aircraft, Fixed-wing aircraft uses. Irs 2012 tax forms 1040 ez Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. Irs 2012 tax forms 1040 ez 9). Irs 2012 tax forms 1040 ez Form 1363, Exportation. Irs 2012 tax forms 1040 ez 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. Irs 2012 tax forms 1040 ez , Attachments to Form 720. Irs 2012 tax forms 1040 ez 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. Irs 2012 tax forms 1040 ez 720, Claiming A Refund, Form 6197. Irs 2012 tax forms 1040 ez , Filing Form 720 720X, Form 720X. Irs 2012 tax forms 1040 ez 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. Irs 2012 tax forms 1040 ez Due dates, Due dates. Irs 2012 tax forms 1040 ez Final return, Final return. Irs 2012 tax forms 1040 ez 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. Irs 2012 tax forms 1040 ez Gas guzzler tax Automobiles, Automobiles. Irs 2012 tax forms 1040 ez Credit or refund, Credit or refund. Irs 2012 tax forms 1040 ez Limousines, Automobiles. Irs 2012 tax forms 1040 ez Vehicles not subject to tax, Vehicles not subject to tax. Irs 2012 tax forms 1040 ez Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. Irs 2012 tax forms 1040 ez H Hawaii, air transportation taxes, Transportation between the continental U. Irs 2012 tax forms 1040 ez S. Irs 2012 tax forms 1040 ez and Alaska or Hawaii. Irs 2012 tax forms 1040 ez Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. Irs 2012 tax forms 1040 ez Further manufacture, Further manufacture. Irs 2012 tax forms 1040 ez Installment sales, Installment sales. Irs 2012 tax forms 1040 ez Parts or accessories, Parts or accessories. Irs 2012 tax forms 1040 ez Presumptive retail sales price, Presumptive retail sales price. Irs 2012 tax forms 1040 ez Related persons, Related person. Irs 2012 tax forms 1040 ez Separate purchases, Separate purchase. Irs 2012 tax forms 1040 ez Tax base, Determination of tax base. Irs 2012 tax forms 1040 ez Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. Irs 2012 tax forms 1040 ez Help (see Tax help) Highway vehicle, Highway vehicle. Irs 2012 tax forms 1040 ez , In a highway vehicle owned by the United States that is not used on a highway (No. Irs 2012 tax forms 1040 ez 12). Irs 2012 tax forms 1040 ez Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. Irs 2012 tax forms 1040 ez I Identifying number, Taxpayer identification number. Irs 2012 tax forms 1040 ez 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. Irs 2012 tax forms 1040 ez 5). Irs 2012 tax forms 1040 ez 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. Irs 2012 tax forms 1040 ez Local-only service, Local-only service. Irs 2012 tax forms 1040 ez M Manufacturer, defined, Manufacturer. Irs 2012 tax forms 1040 ez 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. Irs 2012 tax forms 1040 ez Lease payments, Partial payments. Irs 2012 tax forms 1040 ez Partial payments, Partial payments. Irs 2012 tax forms 1040 ez Registration, Registration requirements. Irs 2012 tax forms 1040 ez Related person, Related person. Irs 2012 tax forms 1040 ez Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. Irs 2012 tax forms 1040 ez Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. Irs 2012 tax forms 1040 ez Military aircraft, In military aircraft (No. Irs 2012 tax forms 1040 ez 16). Irs 2012 tax forms 1040 ez Mobile radio telephone service, Mobile radio telephone service. Irs 2012 tax forms 1040 ez N News services, News services. Irs 2012 tax forms 1040 ez Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. Irs 2012 tax forms 1040 ez 13). Irs 2012 tax forms 1040 ez Nonprofit educational organization use and state use, Nonprofit educational organization and state use. Irs 2012 tax forms 1040 ez Nonprofit educational organizations, Nonprofit educational organizations. Irs 2012 tax forms 1040 ez , Federal, state, and local government. Irs 2012 tax forms 1040 ez 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. Irs 2012 tax forms 1040 ez 2). Irs 2012 tax forms 1040 ez Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. Irs 2012 tax forms 1040 ez 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. Irs 2012 tax forms 1040 ez Dyed kerosene, Penalty. Irs 2012 tax forms 1040 ez Pipeline operator, defined, Pipeline operator. Irs 2012 tax forms 1040 ez Position holder, defined, Position holder. Irs 2012 tax forms 1040 ez Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. Irs 2012 tax forms 1040 ez 6). Irs 2012 tax forms 1040 ez R Rack, defined, Rack. Irs 2012 tax forms 1040 ez Radio broadcasts, News services. Irs 2012 tax forms 1040 ez Records, Refiner, defined, Refiner. Irs 2012 tax forms 1040 ez Refinery, defined, Refinery. Irs 2012 tax forms 1040 ez Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Irs 2012 tax forms 1040 ez Registrant, Taxable fuel registrant. Irs 2012 tax forms 1040 ez Registrant, defined, Registrant. Irs 2012 tax forms 1040 ez Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. Irs 2012 tax forms 1040 ez Sport fishing equipment, Related person. Irs 2012 tax forms 1040 ez Removal, defined, Removal. Irs 2012 tax forms 1040 ez Retail tax Credits or refunds, Credits or refunds. Irs 2012 tax forms 1040 ez Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. Irs 2012 tax forms 1040 ez S Sale, defined, Sale. Irs 2012 tax forms 1040 ez Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. Irs 2012 tax forms 1040 ez Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. Irs 2012 tax forms 1040 ez Cost of transportation, Manufacturers taxes based on sale price. Irs 2012 tax forms 1040 ez Delivery costs, Manufacturers taxes based on sale price. Irs 2012 tax forms 1040 ez Discounts, Manufacturers taxes based on sale price. Irs 2012 tax forms 1040 ez Installation costs, Manufacturers taxes based on sale price. Irs 2012 tax forms 1040 ez Insurance costs, Manufacturers taxes based on sale price. Irs 2012 tax forms 1040 ez Local advertising charges, Manufacturers taxes based on sale price. Irs 2012 tax forms 1040 ez Manufacturers excise tax, Manufacturers taxes based on sale price. Irs 2012 tax forms 1040 ez Rebates, Manufacturers taxes based on sale price. Irs 2012 tax forms 1040 ez Retail dealer preparation costs, Manufacturers taxes based on sale price. Irs 2012 tax forms 1040 ez Warranty charges, Manufacturers taxes based on sale price. Irs 2012 tax forms 1040 ez School bus, In a school bus (No. Irs 2012 tax forms 1040 ez 7). Irs 2012 tax forms 1040 ez Second generation biofuel, Second generation biofuel. Irs 2012 tax forms 1040 ez Security systems, Telephone-operated security systems. Irs 2012 tax forms 1040 ez Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. Irs 2012 tax forms 1040 ez Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. Irs 2012 tax forms 1040 ez State and local governments, Federal, state, and local government. Irs 2012 tax forms 1040 ez State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Irs 2012 tax forms 1040 ez 14). Irs 2012 tax forms 1040 ez State or nonprofit educational organization use, Sales by registered ultimate vendors. Irs 2012 tax forms 1040 ez State use, Registered ultimate vendor (state use). Irs 2012 tax forms 1040 ez , State use. Irs 2012 tax forms 1040 ez State, defined, State. Irs 2012 tax forms 1040 ez Suggestions, Comments and suggestions. Irs 2012 tax forms 1040 ez T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. Irs 2012 tax forms 1040 ez 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. Irs 2012 tax forms 1040 ez Electric outboard motor, Electric outboard boat motors. Irs 2012 tax forms 1040 ez 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. Irs 2012 tax forms 1040 ez Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. Irs 2012 tax forms 1040 ez Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. Irs 2012 tax forms 1040 ez Teletypewriter exchange service, Teletypewriter exchange service. Irs 2012 tax forms 1040 ez Terminal operator, defined, Terminal operator. Irs 2012 tax forms 1040 ez Terminal, defined, Terminal. Irs 2012 tax forms 1040 ez Throughputter, defined, Throughputter. Irs 2012 tax forms 1040 ez Tires Credit against heavy truck tax, Tire credit. Irs 2012 tax forms 1040 ez Credit or refund of tax, Credit or refund. Irs 2012 tax forms 1040 ez Train, Use in a train. Irs 2012 tax forms 1040 ez Train (Diesel-powered), Diesel-powered train. Irs 2012 tax forms 1040 ez Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. Irs 2012 tax forms 1040 ez TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. Irs 2012 tax forms 1040 ez , Two-party exchanges. Irs 2012 tax forms 1040 ez U Ultimate purchaser, Ultimate purchaser. Irs 2012 tax forms 1040 ez Uninterrupted international air transportation, Uninterrupted international air transportation. Irs 2012 tax forms 1040 ez , Military personnel on international trips. Irs 2012 tax forms 1040 ez 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. Irs 2012 tax forms 1040 ez 8). Irs 2012 tax forms 1040 ez 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. Irs 2012 tax forms 1040 ez Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. Irs 2012 tax forms 1040 ez Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. Irs 2012 tax forms 1040 ez Law enforcement, Vehicles not subject to tax. Irs 2012 tax forms 1040 ez Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Irs 2012 tax forms 1040 ez Vessel operator, defined, Vessel operator. Irs 2012 tax forms 1040 ez W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications