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Irs 2012 Tax Forms 1040ez Instructions

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Irs 2012 Tax Forms 1040ez Instructions

Irs 2012 tax forms 1040ez instructions 5. Irs 2012 tax forms 1040ez instructions   Manufacturers Taxes Table of Contents Importer. Irs 2012 tax forms 1040ez instructions Use considered sale. Irs 2012 tax forms 1040ez instructions Lease considered sale. Irs 2012 tax forms 1040ez instructions Bonus goods. Irs 2012 tax forms 1040ez instructions Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Irs 2012 tax forms 1040ez instructions Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Irs 2012 tax forms 1040ez instructions CoalExported. Irs 2012 tax forms 1040ez instructions Taxable TiresQualifying intercity or local bus. Irs 2012 tax forms 1040ez instructions Qualifying school bus. Irs 2012 tax forms 1040ez instructions Gas Guzzler TaxVehicles not subject to tax. Irs 2012 tax forms 1040ez instructions Imported automobiles. Irs 2012 tax forms 1040ez instructions VaccinesConditions to allowance. Irs 2012 tax forms 1040ez instructions Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. Irs 2012 tax forms 1040ez instructions Manufacturer. Irs 2012 tax forms 1040ez instructions   The term “manufacturer” includes a producer or importer. Irs 2012 tax forms 1040ez instructions A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. Irs 2012 tax forms 1040ez instructions If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. Irs 2012 tax forms 1040ez instructions   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Irs 2012 tax forms 1040ez instructions The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. Irs 2012 tax forms 1040ez instructions Importer. Irs 2012 tax forms 1040ez instructions   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. Irs 2012 tax forms 1040ez instructions Sale. Irs 2012 tax forms 1040ez instructions   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. Irs 2012 tax forms 1040ez instructions Use considered sale. Irs 2012 tax forms 1040ez instructions   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Irs 2012 tax forms 1040ez instructions Lease considered sale. Irs 2012 tax forms 1040ez instructions   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Irs 2012 tax forms 1040ez instructions However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. Irs 2012 tax forms 1040ez instructions Manufacturers taxes based on sale price. Irs 2012 tax forms 1040ez instructions   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. Irs 2012 tax forms 1040ez instructions The taxes imposed on coal are based either on the sale price or the weight. Irs 2012 tax forms 1040ez instructions   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. Irs 2012 tax forms 1040ez instructions However, you include certain charges made when a taxable article is sold and you exclude others. Irs 2012 tax forms 1040ez instructions To figure the price on which you base the tax, use the following rules. Irs 2012 tax forms 1040ez instructions Include both the following charges in the price. Irs 2012 tax forms 1040ez instructions Any charge for coverings or containers (regardless of their nature). Irs 2012 tax forms 1040ez instructions Any charge incident to placing the article in a condition packed ready for shipment. Irs 2012 tax forms 1040ez instructions Exclude all the following amounts from the price. Irs 2012 tax forms 1040ez instructions The manufacturers excise tax, whether or not it is stated as a separate charge. Irs 2012 tax forms 1040ez instructions The transportation charges pursuant to the sale. Irs 2012 tax forms 1040ez instructions The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Irs 2012 tax forms 1040ez instructions Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. Irs 2012 tax forms 1040ez instructions Discounts, rebates, and similar allowances actually granted to the purchaser. Irs 2012 tax forms 1040ez instructions Local advertising charges. Irs 2012 tax forms 1040ez instructions A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. Irs 2012 tax forms 1040ez instructions Charges for warranty paid at the purchaser's option. Irs 2012 tax forms 1040ez instructions However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. Irs 2012 tax forms 1040ez instructions Bonus goods. Irs 2012 tax forms 1040ez instructions   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Irs 2012 tax forms 1040ez instructions Figure the tax only on the sale price attributable to the taxable articles. Irs 2012 tax forms 1040ez instructions Example. Irs 2012 tax forms 1040ez instructions A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Irs 2012 tax forms 1040ez instructions The sale price of the shipment is $1,500. Irs 2012 tax forms 1040ez instructions The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Irs 2012 tax forms 1040ez instructions Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). Irs 2012 tax forms 1040ez instructions The remaining $375 is allocated to the nontaxable articles. Irs 2012 tax forms 1040ez instructions Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Irs 2012 tax forms 1040ez instructions When the title passes depends on the intention of the parties as gathered from the contract of sale. Irs 2012 tax forms 1040ez instructions In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Irs 2012 tax forms 1040ez instructions If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Irs 2012 tax forms 1040ez instructions The manufacturer is liable for the tax. Irs 2012 tax forms 1040ez instructions Partial payments. Irs 2012 tax forms 1040ez instructions   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. Irs 2012 tax forms 1040ez instructions To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Irs 2012 tax forms 1040ez instructions Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Irs 2012 tax forms 1040ez instructions Sale of an article to a state or local government for the exclusive use of the state or local government. Irs 2012 tax forms 1040ez instructions This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Irs 2012 tax forms 1040ez instructions State is defined in Definitions in chapter 1. Irs 2012 tax forms 1040ez instructions Sale of an article to a nonprofit educational organization for its exclusive use. Irs 2012 tax forms 1040ez instructions This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Irs 2012 tax forms 1040ez instructions Nonprofit educational organization is defined under Communications Tax in chapter 4. Irs 2012 tax forms 1040ez instructions Sale of an article to a qualified blood collector organization. Irs 2012 tax forms 1040ez instructions This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Irs 2012 tax forms 1040ez instructions Qualified blood collector organizations are defined under Communications Tax in chapter 4. Irs 2012 tax forms 1040ez instructions Sale of an article for use by the purchaser as supplies for vessels. Irs 2012 tax forms 1040ez instructions This exemption does not apply to the taxes on coal and vaccines. Irs 2012 tax forms 1040ez instructions Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. Irs 2012 tax forms 1040ez instructions Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. Irs 2012 tax forms 1040ez instructions This exemption does not apply to the tax on coal and tires. Irs 2012 tax forms 1040ez instructions Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Irs 2012 tax forms 1040ez instructions If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and sold them. Irs 2012 tax forms 1040ez instructions Sale of an article for export or for resale by the purchaser to a second purchaser for export. Irs 2012 tax forms 1040ez instructions The article may be exported to a foreign country or to a possession of the United States. Irs 2012 tax forms 1040ez instructions A vaccine shipped to a possession of the United States is not considered to be exported. Irs 2012 tax forms 1040ez instructions If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. Irs 2012 tax forms 1040ez instructions Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Irs 2012 tax forms 1040ez instructions S. Irs 2012 tax forms 1040ez instructions jurisdiction in Alaska. Irs 2012 tax forms 1040ez instructions For tire exemptions, see section 4221(e)(2). Irs 2012 tax forms 1040ez instructions Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Irs 2012 tax forms 1040ez instructions Registration requirements. Irs 2012 tax forms 1040ez instructions   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Irs 2012 tax forms 1040ez instructions See the Form 637 instructions for more information. Irs 2012 tax forms 1040ez instructions Exceptions to registration requirements. Irs 2012 tax forms 1040ez instructions   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. Irs 2012 tax forms 1040ez instructions Certification requirement. Irs 2012 tax forms 1040ez instructions   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. Irs 2012 tax forms 1040ez instructions The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. Irs 2012 tax forms 1040ez instructions   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. Irs 2012 tax forms 1040ez instructions See Regulations section 48. Irs 2012 tax forms 1040ez instructions 4221-5(c) for the certificate requirements. Irs 2012 tax forms 1040ez instructions   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. Irs 2012 tax forms 1040ez instructions See Regulations section 48. Irs 2012 tax forms 1040ez instructions 4221-4(d) for the certificate requirements. Irs 2012 tax forms 1040ez instructions Proof of export requirement. Irs 2012 tax forms 1040ez instructions   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Irs 2012 tax forms 1040ez instructions See Regulations section 48. Irs 2012 tax forms 1040ez instructions 4221-3(d) for evidence that qualifies as proof of exportation. Irs 2012 tax forms 1040ez instructions Proof of resale for further manufacture requirement. Irs 2012 tax forms 1040ez instructions   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. Irs 2012 tax forms 1040ez instructions See Regulations section 48. Irs 2012 tax forms 1040ez instructions 4221-2(c) for evidence that qualifies as proof of resale. Irs 2012 tax forms 1040ez instructions Information to be furnished to purchaser. Irs 2012 tax forms 1040ez instructions   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. Irs 2012 tax forms 1040ez instructions Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. Irs 2012 tax forms 1040ez instructions The claim must set forth in detail the facts upon which the claim is based. Irs 2012 tax forms 1040ez instructions Uses, sales, and exports. Irs 2012 tax forms 1040ez instructions   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). Irs 2012 tax forms 1040ez instructions Export. Irs 2012 tax forms 1040ez instructions   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. Irs 2012 tax forms 1040ez instructions In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Irs 2012 tax forms 1040ez instructions Price readjustments. Irs 2012 tax forms 1040ez instructions   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. Irs 2012 tax forms 1040ez instructions Conditions to allowance. Irs 2012 tax forms 1040ez instructions   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. Irs 2012 tax forms 1040ez instructions The claimant sold the article at a tax-excluded price. Irs 2012 tax forms 1040ez instructions The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Irs 2012 tax forms 1040ez instructions The person has obtained the written consent of the ultimate vendor to make the claim. Irs 2012 tax forms 1040ez instructions The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Irs 2012 tax forms 1040ez instructions Claim for further manufacture. Irs 2012 tax forms 1040ez instructions   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Irs 2012 tax forms 1040ez instructions The name and address of the manufacturer and the date of payment. Irs 2012 tax forms 1040ez instructions An identification of the article for which the credit or refund is claimed. Irs 2012 tax forms 1040ez instructions The amount of tax paid on the article and the date on which it was paid. Irs 2012 tax forms 1040ez instructions Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. Irs 2012 tax forms 1040ez instructions An identification of the second article. Irs 2012 tax forms 1040ez instructions   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. Irs 2012 tax forms 1040ez instructions The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Irs 2012 tax forms 1040ez instructions Claim for price readjustment. Irs 2012 tax forms 1040ez instructions   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. Irs 2012 tax forms 1040ez instructions A description of the circumstances that gave rise to the price readjustment. Irs 2012 tax forms 1040ez instructions An identification of the article whose price was readjusted. Irs 2012 tax forms 1040ez instructions The price at which the article was sold. Irs 2012 tax forms 1040ez instructions The amount of tax paid on the article and the date on which it was paid. Irs 2012 tax forms 1040ez instructions The name and address of the purchaser. Irs 2012 tax forms 1040ez instructions The amount repaid to the purchaser or credited to the purchaser's account. Irs 2012 tax forms 1040ez instructions Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Irs 2012 tax forms 1040ez instructions This includes any parts or accessories sold on or in connection with the sale of those articles. Irs 2012 tax forms 1040ez instructions Pay this tax with Form 720. Irs 2012 tax forms 1040ez instructions No tax deposits are required. Irs 2012 tax forms 1040ez instructions Sport fishing equipment includes all the following items. Irs 2012 tax forms 1040ez instructions Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. Irs 2012 tax forms 1040ez instructions Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). Irs 2012 tax forms 1040ez instructions The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. Irs 2012 tax forms 1040ez instructions Fishing tip-ups and tilts. Irs 2012 tax forms 1040ez instructions Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Irs 2012 tax forms 1040ez instructions See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Irs 2012 tax forms 1040ez instructions Fishing rods and fishing poles. Irs 2012 tax forms 1040ez instructions   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Irs 2012 tax forms 1040ez instructions The tax is paid by the manufacturer, producer, or importer. Irs 2012 tax forms 1040ez instructions Fishing tackle boxes. Irs 2012 tax forms 1040ez instructions   The tax on fishing tackle boxes is 3% of the sales price. Irs 2012 tax forms 1040ez instructions The tax is paid by the manufacturer, producer, or importer. Irs 2012 tax forms 1040ez instructions Electric outboard boat motors. Irs 2012 tax forms 1040ez instructions   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Irs 2012 tax forms 1040ez instructions This includes any parts or accessories sold on or in connection with the sale of those articles. Irs 2012 tax forms 1040ez instructions Certain equipment resale. Irs 2012 tax forms 1040ez instructions   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Irs 2012 tax forms 1040ez instructions If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Irs 2012 tax forms 1040ez instructions If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. Irs 2012 tax forms 1040ez instructions The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Irs 2012 tax forms 1040ez instructions   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. Irs 2012 tax forms 1040ez instructions The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Irs 2012 tax forms 1040ez instructions Related person. Irs 2012 tax forms 1040ez instructions   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). Irs 2012 tax forms 1040ez instructions Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Irs 2012 tax forms 1040ez instructions 11) of the sales price. Irs 2012 tax forms 1040ez instructions The tax is paid by the manufacturer, producer, or importer. Irs 2012 tax forms 1040ez instructions It applies to bows having a peak draw weight of 30 pounds or more. Irs 2012 tax forms 1040ez instructions The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. Irs 2012 tax forms 1040ez instructions Pay this tax with Form 720. Irs 2012 tax forms 1040ez instructions No tax deposits are required. Irs 2012 tax forms 1040ez instructions Arrow Shafts The tax on arrow shafts is listed on Form 720. Irs 2012 tax forms 1040ez instructions The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. Irs 2012 tax forms 1040ez instructions It measures 18 inches or more in overall length. Irs 2012 tax forms 1040ez instructions It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Irs 2012 tax forms 1040ez instructions Exemption for certain wooden arrows. Irs 2012 tax forms 1040ez instructions   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. Irs 2012 tax forms 1040ez instructions It measures 5/16 of an inch or less in diameter. Irs 2012 tax forms 1040ez instructions It is not suitable for use with a taxable bow, described earlier. Irs 2012 tax forms 1040ez instructions Pay this tax with Form 720. Irs 2012 tax forms 1040ez instructions No tax deposits are required. Irs 2012 tax forms 1040ez instructions Coal A tax is imposed on the first sale of coal mined in the United States. Irs 2012 tax forms 1040ez instructions The producer of the coal is liable for the tax. Irs 2012 tax forms 1040ez instructions The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Irs 2012 tax forms 1040ez instructions Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. Irs 2012 tax forms 1040ez instructions A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). Irs 2012 tax forms 1040ez instructions The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. Irs 2012 tax forms 1040ez instructions Tax rates. Irs 2012 tax forms 1040ez instructions   The tax on underground-mined coal is the lower of: $1. Irs 2012 tax forms 1040ez instructions 10 a ton, or 4. Irs 2012 tax forms 1040ez instructions 4% of the sale price. Irs 2012 tax forms 1040ez instructions   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Irs 2012 tax forms 1040ez instructions 4% of the sale price. Irs 2012 tax forms 1040ez instructions   Coal will be taxed at the 4. Irs 2012 tax forms 1040ez instructions 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Irs 2012 tax forms 1040ez instructions 50 a ton for surface-mined coal. Irs 2012 tax forms 1040ez instructions Apply the tax proportionately if a sale or use includes a portion of a ton. Irs 2012 tax forms 1040ez instructions Example. Irs 2012 tax forms 1040ez instructions If you sell 21,000 pounds (10. Irs 2012 tax forms 1040ez instructions 5 tons) of coal from an underground mine for $525, the price per ton is $50. Irs 2012 tax forms 1040ez instructions The tax is $1. Irs 2012 tax forms 1040ez instructions 10 × 10. Irs 2012 tax forms 1040ez instructions 5 tons ($11. Irs 2012 tax forms 1040ez instructions 55). Irs 2012 tax forms 1040ez instructions Coal production. Irs 2012 tax forms 1040ez instructions   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Irs 2012 tax forms 1040ez instructions Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Irs 2012 tax forms 1040ez instructions   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Irs 2012 tax forms 1040ez instructions In some cases, a single mine may yield coal from both surface mining and underground mining. Irs 2012 tax forms 1040ez instructions Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. Irs 2012 tax forms 1040ez instructions Determining tonnage or selling price. Irs 2012 tax forms 1040ez instructions   The producer pays the tax on coal at the time of sale or use. Irs 2012 tax forms 1040ez instructions In figuring the selling price for applying the tax, the point of sale is f. Irs 2012 tax forms 1040ez instructions o. Irs 2012 tax forms 1040ez instructions b. Irs 2012 tax forms 1040ez instructions (free on board) mine or f. Irs 2012 tax forms 1040ez instructions o. Irs 2012 tax forms 1040ez instructions b. Irs 2012 tax forms 1040ez instructions cleaning plant if you clean the coal before selling it. Irs 2012 tax forms 1040ez instructions This applies even if you sell the coal for a delivered price. Irs 2012 tax forms 1040ez instructions The f. Irs 2012 tax forms 1040ez instructions o. Irs 2012 tax forms 1040ez instructions b. Irs 2012 tax forms 1040ez instructions mine or f. Irs 2012 tax forms 1040ez instructions o. Irs 2012 tax forms 1040ez instructions b. Irs 2012 tax forms 1040ez instructions cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. Irs 2012 tax forms 1040ez instructions 4% rate. Irs 2012 tax forms 1040ez instructions   The tax applies to the full amount of coal sold. Irs 2012 tax forms 1040ez instructions However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. Irs 2012 tax forms 1040ez instructions Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Irs 2012 tax forms 1040ez instructions   Do not include in the sales price the excise tax imposed on coal. Irs 2012 tax forms 1040ez instructions Coal used by the producer. Irs 2012 tax forms 1040ez instructions   The tax on coal applies if the coal is used by the producer in other than a mining process. Irs 2012 tax forms 1040ez instructions A mining process means the same for this purpose as for percentage depletion. Irs 2012 tax forms 1040ez instructions For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. Irs 2012 tax forms 1040ez instructions In this case, the tax applies only when you sell the coal. Irs 2012 tax forms 1040ez instructions The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. Irs 2012 tax forms 1040ez instructions However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. Irs 2012 tax forms 1040ez instructions   You must use a constructive sale price to figure the tax under the 4. Irs 2012 tax forms 1040ez instructions 4% rate if you use the coal in other than a mining process. Irs 2012 tax forms 1040ez instructions Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Irs 2012 tax forms 1040ez instructions o. Irs 2012 tax forms 1040ez instructions b. Irs 2012 tax forms 1040ez instructions mine or cleaning plant. Irs 2012 tax forms 1040ez instructions Normally, you use the same constructive price used to figure your percentage depletion deduction. Irs 2012 tax forms 1040ez instructions Blending. Irs 2012 tax forms 1040ez instructions   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. Irs 2012 tax forms 1040ez instructions Figure the tax separately for each type of coal in the blend. Irs 2012 tax forms 1040ez instructions Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. Irs 2012 tax forms 1040ez instructions Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. Irs 2012 tax forms 1040ez instructions However, the tax is limited to 4. Irs 2012 tax forms 1040ez instructions 4% of the sale price per ton of the blended coal. Irs 2012 tax forms 1040ez instructions Exemption from tax. Irs 2012 tax forms 1040ez instructions   The tax does not apply to sales of lignite and imported coal. Irs 2012 tax forms 1040ez instructions The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Irs 2012 tax forms 1040ez instructions Exported. Irs 2012 tax forms 1040ez instructions   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. Irs 2012 tax forms 1040ez instructions   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. Irs 2012 tax forms 1040ez instructions For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. Irs 2012 tax forms 1040ez instructions   Proof of export includes any of the following items. Irs 2012 tax forms 1040ez instructions A copy of the export bill of lading issued by the delivering carrier. Irs 2012 tax forms 1040ez instructions A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Irs 2012 tax forms 1040ez instructions A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Irs 2012 tax forms 1040ez instructions If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Irs 2012 tax forms 1040ez instructions Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Irs 2012 tax forms 1040ez instructions A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Irs 2012 tax forms 1040ez instructions 0945 ($. Irs 2012 tax forms 1040ez instructions 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. Irs 2012 tax forms 1040ez instructions The three categories for reporting the tax and the tax rate are listed below. Irs 2012 tax forms 1040ez instructions Taxable tires other than biasply or super single tires at $. Irs 2012 tax forms 1040ez instructions 0945. Irs 2012 tax forms 1040ez instructions Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Irs 2012 tax forms 1040ez instructions 04725. Irs 2012 tax forms 1040ez instructions Taxable tires, super single tires designed for steering at $. Irs 2012 tax forms 1040ez instructions 0945. Irs 2012 tax forms 1040ez instructions A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. Irs 2012 tax forms 1040ez instructions A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. Irs 2012 tax forms 1040ez instructions A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Irs 2012 tax forms 1040ez instructions Special rule, manufacturer's retail stores. Irs 2012 tax forms 1040ez instructions   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. Irs 2012 tax forms 1040ez instructions Tires on imported articles. Irs 2012 tax forms 1040ez instructions   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). Irs 2012 tax forms 1040ez instructions Tires exempt from tax. Irs 2012 tax forms 1040ez instructions   The tax on taxable tires does not apply to the following items. Irs 2012 tax forms 1040ez instructions Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. Irs 2012 tax forms 1040ez instructions Tire carcasses not suitable for commercial use. Irs 2012 tax forms 1040ez instructions Tires for use on qualifying intercity, local, and school buses. Irs 2012 tax forms 1040ez instructions For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Irs 2012 tax forms 1040ez instructions Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Irs 2012 tax forms 1040ez instructions Tires of a type used exclusively on mobile machinery. Irs 2012 tax forms 1040ez instructions A taxable tire used on mobile machinery is not exempt from tax. Irs 2012 tax forms 1040ez instructions Qualifying intercity or local bus. Irs 2012 tax forms 1040ez instructions   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). Irs 2012 tax forms 1040ez instructions Qualifying school bus. Irs 2012 tax forms 1040ez instructions   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Irs 2012 tax forms 1040ez instructions Credit or refund. Irs 2012 tax forms 1040ez instructions   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. Irs 2012 tax forms 1040ez instructions   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. Irs 2012 tax forms 1040ez instructions   The person who paid the tax is eligible to make the claim. Irs 2012 tax forms 1040ez instructions Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. Irs 2012 tax forms 1040ez instructions 5 miles per gallon. Irs 2012 tax forms 1040ez instructions If you import an automobile for personal use, you may be liable for this tax. Irs 2012 tax forms 1040ez instructions Figure the tax on Form 6197, as discussed later. Irs 2012 tax forms 1040ez instructions The tax rate is based on fuel economy rating. Irs 2012 tax forms 1040ez instructions The tax rates for the gas guzzler tax are shown on Form 6197. Irs 2012 tax forms 1040ez instructions A person that lengthens an existing automobile is the manufacturer of an automobile. Irs 2012 tax forms 1040ez instructions Automobiles. Irs 2012 tax forms 1040ez instructions   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. Irs 2012 tax forms 1040ez instructions Vehicles not subject to tax. Irs 2012 tax forms 1040ez instructions   For the gas guzzler tax, the following vehicles are not considered automobiles. Irs 2012 tax forms 1040ez instructions Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Irs 2012 tax forms 1040ez instructions Vehicles operated exclusively on a rail or rails. Irs 2012 tax forms 1040ez instructions Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. Irs 2012 tax forms 1040ez instructions Vehicles treated under 49 U. Irs 2012 tax forms 1040ez instructions S. Irs 2012 tax forms 1040ez instructions C. Irs 2012 tax forms 1040ez instructions 32901 (1978) as non-passenger automobiles. Irs 2012 tax forms 1040ez instructions This includes limousines manufactured primarily to transport more than 10 persons. Irs 2012 tax forms 1040ez instructions   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. Irs 2012 tax forms 1040ez instructions   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Irs 2012 tax forms 1040ez instructions Model type. Irs 2012 tax forms 1040ez instructions   Model type is a particular class of automobile as determined by EPA regulations. Irs 2012 tax forms 1040ez instructions Fuel economy. Irs 2012 tax forms 1040ez instructions   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Irs 2012 tax forms 1040ez instructions 1 mile as figured by the EPA. Irs 2012 tax forms 1040ez instructions Imported automobiles. Irs 2012 tax forms 1040ez instructions   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Irs 2012 tax forms 1040ez instructions An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. Irs 2012 tax forms 1040ez instructions   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. Irs 2012 tax forms 1040ez instructions   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. Irs 2012 tax forms 1040ez instructions A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). Irs 2012 tax forms 1040ez instructions   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. Irs 2012 tax forms 1040ez instructions Exemptions. Irs 2012 tax forms 1040ez instructions   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. Irs 2012 tax forms 1040ez instructions However, see Vehicles not subject to tax, earlier. Irs 2012 tax forms 1040ez instructions Form 6197. Irs 2012 tax forms 1040ez instructions   Use Form 6197 to figure your tax liability for each quarter. Irs 2012 tax forms 1040ez instructions Attach Form 6197 to your Form 720 for the quarter. Irs 2012 tax forms 1040ez instructions See the Form 6197 instructions for more information and the one-time filing rules. Irs 2012 tax forms 1040ez instructions Credit or refund. Irs 2012 tax forms 1040ez instructions   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. Irs 2012 tax forms 1040ez instructions For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Irs 2012 tax forms 1040ez instructions Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Irs 2012 tax forms 1040ez instructions A taxable vaccine means any of the following vaccines. Irs 2012 tax forms 1040ez instructions Any vaccine containing diphtheria toxoid. Irs 2012 tax forms 1040ez instructions Any vaccine containing tetanus toxoid. Irs 2012 tax forms 1040ez instructions Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Irs 2012 tax forms 1040ez instructions Any vaccine containing polio virus. Irs 2012 tax forms 1040ez instructions Any vaccine against measles. Irs 2012 tax forms 1040ez instructions Any vaccine against mumps. Irs 2012 tax forms 1040ez instructions Any vaccine against rubella. Irs 2012 tax forms 1040ez instructions Any vaccine against hepatitis A. Irs 2012 tax forms 1040ez instructions Any vaccine against hepatitis B. Irs 2012 tax forms 1040ez instructions Any vaccine against chicken pox. Irs 2012 tax forms 1040ez instructions Any vaccine against rotavirus gastroenteritis. Irs 2012 tax forms 1040ez instructions Any HIB vaccine. Irs 2012 tax forms 1040ez instructions Any conjugate vaccine against streptococcus pneumoniae. Irs 2012 tax forms 1040ez instructions Any trivalent vaccine against influenza or any other vaccine against influenza. Irs 2012 tax forms 1040ez instructions Any meningococcal vaccine. Irs 2012 tax forms 1040ez instructions Any vaccine against the human papillomavirus. Irs 2012 tax forms 1040ez instructions The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. Irs 2012 tax forms 1040ez instructions The tax is $. Irs 2012 tax forms 1040ez instructions 75 per dose of each taxable vaccine. Irs 2012 tax forms 1040ez instructions The tax per dose on a vaccine that contains more than one taxable vaccine is $. Irs 2012 tax forms 1040ez instructions 75 times the number of taxable vaccines. Irs 2012 tax forms 1040ez instructions Taxable use. Irs 2012 tax forms 1040ez instructions   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. Irs 2012 tax forms 1040ez instructions Credit or refund. Irs 2012 tax forms 1040ez instructions   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. Irs 2012 tax forms 1040ez instructions The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Irs 2012 tax forms 1040ez instructions Conditions to allowance. Irs 2012 tax forms 1040ez instructions   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. Irs 2012 tax forms 1040ez instructions Taxable Medical Devices Taxable medical devices. Irs 2012 tax forms 1040ez instructions   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Irs 2012 tax forms 1040ez instructions 3% (. Irs 2012 tax forms 1040ez instructions 023) of the sales price. Irs 2012 tax forms 1040ez instructions A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. Irs 2012 tax forms 1040ez instructions There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Irs 2012 tax forms 1040ez instructions There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). Irs 2012 tax forms 1040ez instructions See T. Irs 2012 tax forms 1040ez instructions D. Irs 2012 tax forms 1040ez instructions 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. Irs 2012 tax forms 1040ez instructions More information. Irs 2012 tax forms 1040ez instructions   For more information on the medical device tax, see section 4191, T. Irs 2012 tax forms 1040ez instructions D. Irs 2012 tax forms 1040ez instructions 9604, and Notice 2012-77. Irs 2012 tax forms 1040ez instructions You can find T. Irs 2012 tax forms 1040ez instructions D. Irs 2012 tax forms 1040ez instructions 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Irs 2012 tax forms 1040ez instructions R. Irs 2012 tax forms 1040ez instructions B. Irs 2012 tax forms 1040ez instructions 2012-52 at www. Irs 2012 tax forms 1040ez instructions irs. Irs 2012 tax forms 1040ez instructions gov/pub/irs-irbs/irb12-52. Irs 2012 tax forms 1040ez instructions pdf. Irs 2012 tax forms 1040ez instructions Prev  Up  Next   Home   More Online Publications
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Freedom of Information Act and Privacy Act

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The Freedom of Information Act (FOIA) is a law that gives you the right to access information from the federal government.

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Any person can make a FOIA request for any federal agency record. To make a request, write a letter to the agency that describes the information you want, and the format you want it in, in as much detail as possible.

You can find a sample FOIA request letter in Your Right to Federal Records (PDF). You can also download this publication to an e-reader or order a free print copy.

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Privacy Act of 1974

The Privacy Act of 1974 establishes certain controls over what personal information is collected by the federal government and how it is used.

How to Request Information Under the Privacy Act

Write a letter to the agency that you believe may have a file pertaining to you. You can find detailed instructions and a sample letter in Your Right to Federal Records (PDF). You can also download this publication to an e-reader or order a free print copy.

If the records you seek are about yourself, you can request them under both the FOIA and the Privacy Act of 1974.

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The Irs 2012 Tax Forms 1040ez Instructions

Irs 2012 tax forms 1040ez instructions 10. Irs 2012 tax forms 1040ez instructions   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. Irs 2012 tax forms 1040ez instructions Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. Irs 2012 tax forms 1040ez instructions Use Schedule SE to figure net earnings from self-employment. Irs 2012 tax forms 1040ez instructions Sole proprietor or independent contractor. Irs 2012 tax forms 1040ez instructions   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. Irs 2012 tax forms 1040ez instructions SE tax rate. Irs 2012 tax forms 1040ez instructions    For 2013, the SE tax rate on net earnings is 15. Irs 2012 tax forms 1040ez instructions 3% (12. Irs 2012 tax forms 1040ez instructions 4% social security tax plus 2. Irs 2012 tax forms 1040ez instructions 9% Medicare tax). Irs 2012 tax forms 1040ez instructions Maximum earnings subject to self-employment tax. Irs 2012 tax forms 1040ez instructions    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Irs 2012 tax forms 1040ez instructions 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Irs 2012 tax forms 1040ez instructions   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Irs 2012 tax forms 1040ez instructions 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Irs 2012 tax forms 1040ez instructions   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Irs 2012 tax forms 1040ez instructions 4% social security part of the SE tax on any of your net earnings. Irs 2012 tax forms 1040ez instructions However, you must pay the 2. Irs 2012 tax forms 1040ez instructions 9% Medicare part of the SE tax on all your net earnings. Irs 2012 tax forms 1040ez instructions Special Rules and Exceptions Aliens. Irs 2012 tax forms 1040ez instructions   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. Irs 2012 tax forms 1040ez instructions S. Irs 2012 tax forms 1040ez instructions citizens. Irs 2012 tax forms 1040ez instructions Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. Irs 2012 tax forms 1040ez instructions S. Irs 2012 tax forms 1040ez instructions social security system. Irs 2012 tax forms 1040ez instructions However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. Irs 2012 tax forms 1040ez instructions S. Irs 2012 tax forms 1040ez instructions residents for self-employment tax purposes. Irs 2012 tax forms 1040ez instructions For more information on aliens, see Publication 519, U. Irs 2012 tax forms 1040ez instructions S. Irs 2012 tax forms 1040ez instructions Tax Guide for Aliens. Irs 2012 tax forms 1040ez instructions Child employed by parent. Irs 2012 tax forms 1040ez instructions   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. Irs 2012 tax forms 1040ez instructions Church employee. Irs 2012 tax forms 1040ez instructions    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. Irs 2012 tax forms 1040ez instructions 28 or more in wages from the church or organization. Irs 2012 tax forms 1040ez instructions For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Irs 2012 tax forms 1040ez instructions Fishing crew member. Irs 2012 tax forms 1040ez instructions   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. Irs 2012 tax forms 1040ez instructions You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. Irs 2012 tax forms 1040ez instructions The pay is not more than $100 per trip. Irs 2012 tax forms 1040ez instructions The pay is received only if there is a minimum catch. Irs 2012 tax forms 1040ez instructions The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. Irs 2012 tax forms 1040ez instructions You get a share of the catch or a share of the proceeds from the sale of the catch. Irs 2012 tax forms 1040ez instructions Your share depends on the amount of the catch. Irs 2012 tax forms 1040ez instructions The boat's operating crew normally numbers fewer than 10 individuals. Irs 2012 tax forms 1040ez instructions (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. Irs 2012 tax forms 1040ez instructions ) Notary public. Irs 2012 tax forms 1040ez instructions   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). Irs 2012 tax forms 1040ez instructions State or local government employee. Irs 2012 tax forms 1040ez instructions   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. Irs 2012 tax forms 1040ez instructions Foreign government or international organization employee. Irs 2012 tax forms 1040ez instructions   You are subject to SE tax if both the following conditions are true. Irs 2012 tax forms 1040ez instructions You are a U. Irs 2012 tax forms 1040ez instructions S. Irs 2012 tax forms 1040ez instructions citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. Irs 2012 tax forms 1040ez instructions Your employer is not required to withhold social security and Medicare taxes from your wages. Irs 2012 tax forms 1040ez instructions U. Irs 2012 tax forms 1040ez instructions S. Irs 2012 tax forms 1040ez instructions citizen or resident alien residing abroad. Irs 2012 tax forms 1040ez instructions    If you are a self-employed U. Irs 2012 tax forms 1040ez instructions S. Irs 2012 tax forms 1040ez instructions citizen or resident alien living outside the United States, in most cases you must pay SE tax. Irs 2012 tax forms 1040ez instructions Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. Irs 2012 tax forms 1040ez instructions Exception. Irs 2012 tax forms 1040ez instructions    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. Irs 2012 tax forms 1040ez instructions Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. Irs 2012 tax forms 1040ez instructions The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. Irs 2012 tax forms 1040ez instructions   For more information, see the Instructions for Schedule SE (Form 1040). Irs 2012 tax forms 1040ez instructions More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. Irs 2012 tax forms 1040ez instructions A loss from one business reduces your profit from another business. Irs 2012 tax forms 1040ez instructions Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. Irs 2012 tax forms 1040ez instructions Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. Irs 2012 tax forms 1040ez instructions It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. Irs 2012 tax forms 1040ez instructions Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. Irs 2012 tax forms 1040ez instructions If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. Irs 2012 tax forms 1040ez instructions Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. Irs 2012 tax forms 1040ez instructions The regular method. Irs 2012 tax forms 1040ez instructions The nonfarm optional method. Irs 2012 tax forms 1040ez instructions The farm optional method. Irs 2012 tax forms 1040ez instructions You must use the regular method unless you are eligible to use one or both of the optional methods. Irs 2012 tax forms 1040ez instructions Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. Irs 2012 tax forms 1040ez instructions You want to receive credit for social security benefit coverage. Irs 2012 tax forms 1040ez instructions You incurred child or dependent care expenses for which you could claim a credit. Irs 2012 tax forms 1040ez instructions (An optional method may increase your earned income, which could increase your credit. Irs 2012 tax forms 1040ez instructions ) You are entitled to the earned income credit. Irs 2012 tax forms 1040ez instructions (An optional method may increase your earned income, which could increase your credit. Irs 2012 tax forms 1040ez instructions ) You are entitled to the additional child tax credit. Irs 2012 tax forms 1040ez instructions (An optional method may increase your earned income, which could increase your credit. Irs 2012 tax forms 1040ez instructions ) Effects of using an optional method. Irs 2012 tax forms 1040ez instructions   Using an optional method could increase your SE tax. Irs 2012 tax forms 1040ez instructions Paying more SE tax could result in your getting higher benefits when you retire. Irs 2012 tax forms 1040ez instructions   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. Irs 2012 tax forms 1040ez instructions   The optional methods may be used only to figure your SE tax. Irs 2012 tax forms 1040ez instructions To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. Irs 2012 tax forms 1040ez instructions Regular Method Multiply your total earnings subject to SE tax by 92. Irs 2012 tax forms 1040ez instructions 35% (. Irs 2012 tax forms 1040ez instructions 9235) to get your net earnings under the regular method. Irs 2012 tax forms 1040ez instructions See Short Schedule SE, line 4, or Long Schedule SE, line 4a. Irs 2012 tax forms 1040ez instructions Net earnings figured using the regular method are also called actual net earnings. Irs 2012 tax forms 1040ez instructions Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. Irs 2012 tax forms 1040ez instructions You may use this method if you meet all the following tests. Irs 2012 tax forms 1040ez instructions You are self-employed on a regular basis. Irs 2012 tax forms 1040ez instructions This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Irs 2012 tax forms 1040ez instructions The net earnings can be from either farm or nonfarm earnings or both. Irs 2012 tax forms 1040ez instructions You have used this method less than 5 years. Irs 2012 tax forms 1040ez instructions (There is a 5-year lifetime limit. Irs 2012 tax forms 1040ez instructions ) The years do not have to be one after another. Irs 2012 tax forms 1040ez instructions Your net nonfarm profits were: Less than $5,024, and Less than 72. Irs 2012 tax forms 1040ez instructions 189% of your gross nonfarm income. Irs 2012 tax forms 1040ez instructions Net nonfarm profits. Irs 2012 tax forms 1040ez instructions   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). Irs 2012 tax forms 1040ez instructions   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. Irs 2012 tax forms 1040ez instructions Gross nonfarm income. Irs 2012 tax forms 1040ez instructions   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). Irs 2012 tax forms 1040ez instructions Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. Irs 2012 tax forms 1040ez instructions Table 10-1. Irs 2012 tax forms 1040ez instructions Figuring Nonfarm Net Earnings IF your gross nonfarm income is. Irs 2012 tax forms 1040ez instructions . Irs 2012 tax forms 1040ez instructions . Irs 2012 tax forms 1040ez instructions THEN your net earnings are equal to. Irs 2012 tax forms 1040ez instructions . Irs 2012 tax forms 1040ez instructions . Irs 2012 tax forms 1040ez instructions $6,960 or less Two-thirds of your gross nonfarm income. Irs 2012 tax forms 1040ez instructions More than $6,960 $4,640 Actual net earnings. Irs 2012 tax forms 1040ez instructions   Your actual net earnings are 92. Irs 2012 tax forms 1040ez instructions 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. Irs 2012 tax forms 1040ez instructions 35% (. Irs 2012 tax forms 1040ez instructions 9235) to get actual net earnings). Irs 2012 tax forms 1040ez instructions Actual net earnings are equivalent to net earnings figured using the regular method. Irs 2012 tax forms 1040ez instructions Optional net earnings less than actual net earnings. Irs 2012 tax forms 1040ez instructions   You cannot use this method to report an amount less than your actual net earnings from self-employment. Irs 2012 tax forms 1040ez instructions Gross nonfarm income of $6,960 or less. Irs 2012 tax forms 1040ez instructions   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. Irs 2012 tax forms 1040ez instructions Example 1. Irs 2012 tax forms 1040ez instructions Net nonfarm profit less than $5,024 and less than 72. Irs 2012 tax forms 1040ez instructions 189% of gross nonfarm income. Irs 2012 tax forms 1040ez instructions Ann Green runs a craft business. Irs 2012 tax forms 1040ez instructions Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. Irs 2012 tax forms 1040ez instructions She meets the test for being self-employed on a regular basis. Irs 2012 tax forms 1040ez instructions She has used the nonfarm optional method less than 5 years. Irs 2012 tax forms 1040ez instructions Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . Irs 2012 tax forms 1040ez instructions 9235). Irs 2012 tax forms 1040ez instructions Because her net profit is less than $5,024 and less than 72. Irs 2012 tax forms 1040ez instructions 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). Irs 2012 tax forms 1040ez instructions Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. Irs 2012 tax forms 1040ez instructions Example 2. Irs 2012 tax forms 1040ez instructions Net nonfarm profit less than $5,024 but not less than 72. Irs 2012 tax forms 1040ez instructions 189% of gross nonfarm income. Irs 2012 tax forms 1040ez instructions Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. Irs 2012 tax forms 1040ez instructions She must use the regular method to figure her net earnings. Irs 2012 tax forms 1040ez instructions She cannot use the nonfarm optional method because her net profit is not less than 72. Irs 2012 tax forms 1040ez instructions 189% of her gross income. Irs 2012 tax forms 1040ez instructions Example 3. Irs 2012 tax forms 1040ez instructions Net loss from a nonfarm business. Irs 2012 tax forms 1040ez instructions Assume that in Example 1 Ann has a net loss of $700. Irs 2012 tax forms 1040ez instructions She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. Irs 2012 tax forms 1040ez instructions Example 4. Irs 2012 tax forms 1040ez instructions Nonfarm net earnings less than $400. Irs 2012 tax forms 1040ez instructions Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. Irs 2012 tax forms 1040ez instructions In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. Irs 2012 tax forms 1040ez instructions Gross nonfarm income of more than $6,960. Irs 2012 tax forms 1040ez instructions   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. Irs 2012 tax forms 1040ez instructions Example 1. Irs 2012 tax forms 1040ez instructions Net nonfarm profit less than $5,024 and less than 72. Irs 2012 tax forms 1040ez instructions 189% of gross nonfarm income. Irs 2012 tax forms 1040ez instructions John White runs an appliance repair shop. Irs 2012 tax forms 1040ez instructions His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. Irs 2012 tax forms 1040ez instructions He meets the test for being self-employed on a regular basis. Irs 2012 tax forms 1040ez instructions He has used the nonfarm optional method less than 5 years. Irs 2012 tax forms 1040ez instructions His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . Irs 2012 tax forms 1040ez instructions 9235). Irs 2012 tax forms 1040ez instructions Because his net profit is less than $5,024 and less than 72. Irs 2012 tax forms 1040ez instructions 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. Irs 2012 tax forms 1040ez instructions Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. Irs 2012 tax forms 1040ez instructions Example 2. Irs 2012 tax forms 1040ez instructions Net nonfarm profit not less than $5,024. Irs 2012 tax forms 1040ez instructions Assume that in Example 1 John's net profit is $5,400. Irs 2012 tax forms 1040ez instructions He must use the regular method. Irs 2012 tax forms 1040ez instructions He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. Irs 2012 tax forms 1040ez instructions Example 3. Irs 2012 tax forms 1040ez instructions Net loss from a nonfarm business. Irs 2012 tax forms 1040ez instructions Assume that in Example 1 John has a net loss of $700. Irs 2012 tax forms 1040ez instructions He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. Irs 2012 tax forms 1040ez instructions Farm Optional Method Use the farm optional method only for earnings from a farming business. Irs 2012 tax forms 1040ez instructions See Publication 225 for information about this method. Irs 2012 tax forms 1040ez instructions Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. Irs 2012 tax forms 1040ez instructions To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. Irs 2012 tax forms 1040ez instructions Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. Irs 2012 tax forms 1040ez instructions Add the net earnings figured under each method to arrive at your total net earnings from self-employment. Irs 2012 tax forms 1040ez instructions You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. Irs 2012 tax forms 1040ez instructions If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. Irs 2012 tax forms 1040ez instructions Example. Irs 2012 tax forms 1040ez instructions You are a self-employed farmer. Irs 2012 tax forms 1040ez instructions You also operate a retail grocery store. Irs 2012 tax forms 1040ez instructions Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. Irs 2012 tax forms 1040ez instructions Table 10-2. Irs 2012 tax forms 1040ez instructions Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. Irs 2012 tax forms 1040ez instructions Method 1. Irs 2012 tax forms 1040ez instructions Using the regular method for both farm and nonfarm income. Irs 2012 tax forms 1040ez instructions Method 2. Irs 2012 tax forms 1040ez instructions Using the optional method for farm income and the regular method for nonfarm income. Irs 2012 tax forms 1040ez instructions Method 3. Irs 2012 tax forms 1040ez instructions Using the regular method for farm income and the optional method for nonfarm income. Irs 2012 tax forms 1040ez instructions Method 4. Irs 2012 tax forms 1040ez instructions Using the optional method for both farm and nonfarm income. Irs 2012 tax forms 1040ez instructions Note. Irs 2012 tax forms 1040ez instructions Actual net earnings is the same as net earnings figured using the regular method. Irs 2012 tax forms 1040ez instructions Table 10-3. Irs 2012 tax forms 1040ez instructions Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. Irs 2012 tax forms 1040ez instructions Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. Irs 2012 tax forms 1040ez instructions Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. Irs 2012 tax forms 1040ez instructions Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. Irs 2012 tax forms 1040ez instructions Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. Irs 2012 tax forms 1040ez instructions Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. Irs 2012 tax forms 1040ez instructions However, certain taxpayers must use Section B—Long Schedule SE. Irs 2012 tax forms 1040ez instructions If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. Irs 2012 tax forms 1040ez instructions Joint return. Irs 2012 tax forms 1040ez instructions   Even if you file a joint return, you cannot file a joint Schedule SE. Irs 2012 tax forms 1040ez instructions This is true whether one spouse or both spouses have earnings subject to SE tax. Irs 2012 tax forms 1040ez instructions If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. Irs 2012 tax forms 1040ez instructions However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. Irs 2012 tax forms 1040ez instructions Attach both schedules to the joint return. Irs 2012 tax forms 1040ez instructions More than one business. Irs 2012 tax forms 1040ez instructions   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. Irs 2012 tax forms 1040ez instructions A loss from one business will reduce your profit from another business. Irs 2012 tax forms 1040ez instructions File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. Irs 2012 tax forms 1040ez instructions Example. Irs 2012 tax forms 1040ez instructions You are the sole proprietor of two separate businesses. Irs 2012 tax forms 1040ez instructions You operate a restaurant that made a net profit of $25,000. Irs 2012 tax forms 1040ez instructions You also have a cabinetmaking business that had a net loss of $500. Irs 2012 tax forms 1040ez instructions You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. Irs 2012 tax forms 1040ez instructions You file Schedule SE showing total earnings subject to SE tax of $24,500. Irs 2012 tax forms 1040ez instructions Prev  Up  Next   Home   More Online Publications