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1040ez Fill In Form

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1040ez Fill In Form

1040ez fill in form 5. 1040ez fill in form   Manufacturers Taxes Table of Contents Importer. 1040ez fill in form Use considered sale. 1040ez fill in form Lease considered sale. 1040ez fill in form Bonus goods. 1040ez fill in form Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. 1040ez fill in form Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. 1040ez fill in form CoalExported. 1040ez fill in form Taxable TiresQualifying intercity or local bus. 1040ez fill in form Qualifying school bus. 1040ez fill in form Gas Guzzler TaxVehicles not subject to tax. 1040ez fill in form Imported automobiles. 1040ez fill in form VaccinesConditions to allowance. 1040ez fill in form 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. 1040ez fill in form Manufacturer. 1040ez fill in form   The term “manufacturer” includes a producer or importer. 1040ez fill in form 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. 1040ez fill in form 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. 1040ez fill in form   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. 1040ez fill in form 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. 1040ez fill in form Importer. 1040ez fill in form   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. 1040ez fill in form Sale. 1040ez fill in form   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. 1040ez fill in form Use considered sale. 1040ez fill in form   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. 1040ez fill in form Lease considered sale. 1040ez fill in form   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. 1040ez fill in form 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. 1040ez fill in form Manufacturers taxes based on sale price. 1040ez fill in form   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. 1040ez fill in form The taxes imposed on coal are based either on the sale price or the weight. 1040ez fill in form   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. 1040ez fill in form However, you include certain charges made when a taxable article is sold and you exclude others. 1040ez fill in form To figure the price on which you base the tax, use the following rules. 1040ez fill in form Include both the following charges in the price. 1040ez fill in form Any charge for coverings or containers (regardless of their nature). 1040ez fill in form Any charge incident to placing the article in a condition packed ready for shipment. 1040ez fill in form Exclude all the following amounts from the price. 1040ez fill in form The manufacturers excise tax, whether or not it is stated as a separate charge. 1040ez fill in form The transportation charges pursuant to the sale. 1040ez fill in form The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. 1040ez fill in form 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. 1040ez fill in form Discounts, rebates, and similar allowances actually granted to the purchaser. 1040ez fill in form Local advertising charges. 1040ez fill in form 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. 1040ez fill in form Charges for warranty paid at the purchaser's option. 1040ez fill in form 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. 1040ez fill in form Bonus goods. 1040ez fill in form   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. 1040ez fill in form Figure the tax only on the sale price attributable to the taxable articles. 1040ez fill in form Example. 1040ez fill in form A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. 1040ez fill in form The sale price of the shipment is $1,500. 1040ez fill in form The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. 1040ez fill in form 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). 1040ez fill in form The remaining $375 is allocated to the nontaxable articles. 1040ez fill in form Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. 1040ez fill in form When the title passes depends on the intention of the parties as gathered from the contract of sale. 1040ez fill in form In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. 1040ez fill in form If the taxable article is used by the manufacturer, the tax attaches at the time use begins. 1040ez fill in form The manufacturer is liable for the tax. 1040ez fill in form Partial payments. 1040ez fill in form   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. 1040ez fill in form To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. 1040ez fill in form Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. 1040ez fill in form Sale of an article to a state or local government for the exclusive use of the state or local government. 1040ez fill in form This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 1040ez fill in form State is defined in Definitions in chapter 1. 1040ez fill in form Sale of an article to a nonprofit educational organization for its exclusive use. 1040ez fill in form This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 1040ez fill in form Nonprofit educational organization is defined under Communications Tax in chapter 4. 1040ez fill in form Sale of an article to a qualified blood collector organization. 1040ez fill in form This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. 1040ez fill in form Qualified blood collector organizations are defined under Communications Tax in chapter 4. 1040ez fill in form Sale of an article for use by the purchaser as supplies for vessels. 1040ez fill in form This exemption does not apply to the taxes on coal and vaccines. 1040ez fill in form 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. 1040ez fill in form 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. 1040ez fill in form This exemption does not apply to the tax on coal and tires. 1040ez fill in form Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. 1040ez fill in form 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. 1040ez fill in form Sale of an article for export or for resale by the purchaser to a second purchaser for export. 1040ez fill in form The article may be exported to a foreign country or to a possession of the United States. 1040ez fill in form A vaccine shipped to a possession of the United States is not considered to be exported. 1040ez fill in form 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. 1040ez fill in form Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. 1040ez fill in form S. 1040ez fill in form jurisdiction in Alaska. 1040ez fill in form For tire exemptions, see section 4221(e)(2). 1040ez fill in form Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. 1040ez fill in form Registration requirements. 1040ez fill in form   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. 1040ez fill in form See the Form 637 instructions for more information. 1040ez fill in form Exceptions to registration requirements. 1040ez fill in form   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. 1040ez fill in form Certification requirement. 1040ez fill in form   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. 1040ez fill in form 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. 1040ez fill in form   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. 1040ez fill in form See Regulations section 48. 1040ez fill in form 4221-5(c) for the certificate requirements. 1040ez fill in form   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. 1040ez fill in form See Regulations section 48. 1040ez fill in form 4221-4(d) for the certificate requirements. 1040ez fill in form Proof of export requirement. 1040ez fill in form   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. 1040ez fill in form See Regulations section 48. 1040ez fill in form 4221-3(d) for evidence that qualifies as proof of exportation. 1040ez fill in form Proof of resale for further manufacture requirement. 1040ez fill in form   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. 1040ez fill in form See Regulations section 48. 1040ez fill in form 4221-2(c) for evidence that qualifies as proof of resale. 1040ez fill in form Information to be furnished to purchaser. 1040ez fill in form   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. 1040ez fill in form 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. 1040ez fill in form The claim must set forth in detail the facts upon which the claim is based. 1040ez fill in form Uses, sales, and exports. 1040ez fill in form   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). 1040ez fill in form Export. 1040ez fill in form   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. 1040ez fill in form In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. 1040ez fill in form Price readjustments. 1040ez fill in form   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. 1040ez fill in form Conditions to allowance. 1040ez fill in form   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. 1040ez fill in form The claimant sold the article at a tax-excluded price. 1040ez fill in form The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. 1040ez fill in form The person has obtained the written consent of the ultimate vendor to make the claim. 1040ez fill in form The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. 1040ez fill in form Claim for further manufacture. 1040ez fill in form   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. 1040ez fill in form The name and address of the manufacturer and the date of payment. 1040ez fill in form An identification of the article for which the credit or refund is claimed. 1040ez fill in form The amount of tax paid on the article and the date on which it was paid. 1040ez fill in form 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. 1040ez fill in form An identification of the second article. 1040ez fill in form   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. 1040ez fill in form The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. 1040ez fill in form Claim for price readjustment. 1040ez fill in form   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. 1040ez fill in form A description of the circumstances that gave rise to the price readjustment. 1040ez fill in form An identification of the article whose price was readjusted. 1040ez fill in form The price at which the article was sold. 1040ez fill in form The amount of tax paid on the article and the date on which it was paid. 1040ez fill in form The name and address of the purchaser. 1040ez fill in form The amount repaid to the purchaser or credited to the purchaser's account. 1040ez fill in form Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. 1040ez fill in form This includes any parts or accessories sold on or in connection with the sale of those articles. 1040ez fill in form Pay this tax with Form 720. 1040ez fill in form No tax deposits are required. 1040ez fill in form Sport fishing equipment includes all the following items. 1040ez fill in form 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. 1040ez fill in form 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)). 1040ez fill in form 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. 1040ez fill in form Fishing tip-ups and tilts. 1040ez fill in form Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. 1040ez fill in form See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. 1040ez fill in form Fishing rods and fishing poles. 1040ez fill in form   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. 1040ez fill in form The tax is paid by the manufacturer, producer, or importer. 1040ez fill in form Fishing tackle boxes. 1040ez fill in form   The tax on fishing tackle boxes is 3% of the sales price. 1040ez fill in form The tax is paid by the manufacturer, producer, or importer. 1040ez fill in form Electric outboard boat motors. 1040ez fill in form   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. 1040ez fill in form This includes any parts or accessories sold on or in connection with the sale of those articles. 1040ez fill in form Certain equipment resale. 1040ez fill in form   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. 1040ez fill in form If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. 1040ez fill in form 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. 1040ez fill in form The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. 1040ez fill in form   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. 1040ez fill in form The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. 1040ez fill in form Related person. 1040ez fill in form   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). 1040ez fill in form Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. 1040ez fill in form 11) of the sales price. 1040ez fill in form The tax is paid by the manufacturer, producer, or importer. 1040ez fill in form It applies to bows having a peak draw weight of 30 pounds or more. 1040ez fill in form 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. 1040ez fill in form Pay this tax with Form 720. 1040ez fill in form No tax deposits are required. 1040ez fill in form Arrow Shafts The tax on arrow shafts is listed on Form 720. 1040ez fill in form 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. 1040ez fill in form It measures 18 inches or more in overall length. 1040ez fill in form It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. 1040ez fill in form Exemption for certain wooden arrows. 1040ez fill in form   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. 1040ez fill in form It measures 5/16 of an inch or less in diameter. 1040ez fill in form It is not suitable for use with a taxable bow, described earlier. 1040ez fill in form Pay this tax with Form 720. 1040ez fill in form No tax deposits are required. 1040ez fill in form Coal A tax is imposed on the first sale of coal mined in the United States. 1040ez fill in form The producer of the coal is liable for the tax. 1040ez fill in form The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. 1040ez fill in form 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. 1040ez fill in form 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). 1040ez fill in form 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. 1040ez fill in form Tax rates. 1040ez fill in form   The tax on underground-mined coal is the lower of: $1. 1040ez fill in form 10 a ton, or 4. 1040ez fill in form 4% of the sale price. 1040ez fill in form   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. 1040ez fill in form 4% of the sale price. 1040ez fill in form   Coal will be taxed at the 4. 1040ez fill in form 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. 1040ez fill in form 50 a ton for surface-mined coal. 1040ez fill in form Apply the tax proportionately if a sale or use includes a portion of a ton. 1040ez fill in form Example. 1040ez fill in form If you sell 21,000 pounds (10. 1040ez fill in form 5 tons) of coal from an underground mine for $525, the price per ton is $50. 1040ez fill in form The tax is $1. 1040ez fill in form 10 × 10. 1040ez fill in form 5 tons ($11. 1040ez fill in form 55). 1040ez fill in form Coal production. 1040ez fill in form   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. 1040ez fill in form Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. 1040ez fill in form   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. 1040ez fill in form In some cases, a single mine may yield coal from both surface mining and underground mining. 1040ez fill in form 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. 1040ez fill in form Determining tonnage or selling price. 1040ez fill in form   The producer pays the tax on coal at the time of sale or use. 1040ez fill in form In figuring the selling price for applying the tax, the point of sale is f. 1040ez fill in form o. 1040ez fill in form b. 1040ez fill in form (free on board) mine or f. 1040ez fill in form o. 1040ez fill in form b. 1040ez fill in form cleaning plant if you clean the coal before selling it. 1040ez fill in form This applies even if you sell the coal for a delivered price. 1040ez fill in form The f. 1040ez fill in form o. 1040ez fill in form b. 1040ez fill in form mine or f. 1040ez fill in form o. 1040ez fill in form b. 1040ez fill in form 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. 1040ez fill in form 4% rate. 1040ez fill in form   The tax applies to the full amount of coal sold. 1040ez fill in form 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. 1040ez fill in form Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. 1040ez fill in form   Do not include in the sales price the excise tax imposed on coal. 1040ez fill in form Coal used by the producer. 1040ez fill in form   The tax on coal applies if the coal is used by the producer in other than a mining process. 1040ez fill in form A mining process means the same for this purpose as for percentage depletion. 1040ez fill in form 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. 1040ez fill in form In this case, the tax applies only when you sell the coal. 1040ez fill in form 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. 1040ez fill in form 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. 1040ez fill in form   You must use a constructive sale price to figure the tax under the 4. 1040ez fill in form 4% rate if you use the coal in other than a mining process. 1040ez fill in form Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. 1040ez fill in form o. 1040ez fill in form b. 1040ez fill in form mine or cleaning plant. 1040ez fill in form Normally, you use the same constructive price used to figure your percentage depletion deduction. 1040ez fill in form Blending. 1040ez fill in form   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. 1040ez fill in form Figure the tax separately for each type of coal in the blend. 1040ez fill in form 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. 1040ez fill in form 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. 1040ez fill in form However, the tax is limited to 4. 1040ez fill in form 4% of the sale price per ton of the blended coal. 1040ez fill in form Exemption from tax. 1040ez fill in form   The tax does not apply to sales of lignite and imported coal. 1040ez fill in form The only other exemption from the tax on the sale of coal is for coal exported as discussed next. 1040ez fill in form Exported. 1040ez fill in form   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. 1040ez fill in form   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. 1040ez fill in form 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. 1040ez fill in form   Proof of export includes any of the following items. 1040ez fill in form A copy of the export bill of lading issued by the delivering carrier. 1040ez fill in form A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. 1040ez fill in form A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. 1040ez fill in form If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. 1040ez fill in form Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. 1040ez fill in form A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. 1040ez fill in form 0945 ($. 1040ez fill in form 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. 1040ez fill in form The three categories for reporting the tax and the tax rate are listed below. 1040ez fill in form Taxable tires other than biasply or super single tires at $. 1040ez fill in form 0945. 1040ez fill in form Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. 1040ez fill in form 04725. 1040ez fill in form Taxable tires, super single tires designed for steering at $. 1040ez fill in form 0945. 1040ez fill in form 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. 1040ez fill in form 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. 1040ez fill in form A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. 1040ez fill in form Special rule, manufacturer's retail stores. 1040ez fill in form   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. 1040ez fill in form Tires on imported articles. 1040ez fill in form   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). 1040ez fill in form Tires exempt from tax. 1040ez fill in form   The tax on taxable tires does not apply to the following items. 1040ez fill in form 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. 1040ez fill in form Tire carcasses not suitable for commercial use. 1040ez fill in form Tires for use on qualifying intercity, local, and school buses. 1040ez fill in form For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. 1040ez fill in form Tires sold for the exclusive use of the Department of Defense or the Coast Guard. 1040ez fill in form Tires of a type used exclusively on mobile machinery. 1040ez fill in form A taxable tire used on mobile machinery is not exempt from tax. 1040ez fill in form Qualifying intercity or local bus. 1040ez fill in form   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). 1040ez fill in form Qualifying school bus. 1040ez fill in form   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. 1040ez fill in form Credit or refund. 1040ez fill in form   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. 1040ez fill in form   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. 1040ez fill in form   The person who paid the tax is eligible to make the claim. 1040ez fill in form 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. 1040ez fill in form 5 miles per gallon. 1040ez fill in form If you import an automobile for personal use, you may be liable for this tax. 1040ez fill in form Figure the tax on Form 6197, as discussed later. 1040ez fill in form The tax rate is based on fuel economy rating. 1040ez fill in form The tax rates for the gas guzzler tax are shown on Form 6197. 1040ez fill in form A person that lengthens an existing automobile is the manufacturer of an automobile. 1040ez fill in form Automobiles. 1040ez fill in form   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. 1040ez fill in form Vehicles not subject to tax. 1040ez fill in form   For the gas guzzler tax, the following vehicles are not considered automobiles. 1040ez fill in form Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. 1040ez fill in form Vehicles operated exclusively on a rail or rails. 1040ez fill in form 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. 1040ez fill in form Vehicles treated under 49 U. 1040ez fill in form S. 1040ez fill in form C. 1040ez fill in form 32901 (1978) as non-passenger automobiles. 1040ez fill in form This includes limousines manufactured primarily to transport more than 10 persons. 1040ez fill in form   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. 1040ez fill in form   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. 1040ez fill in form Model type. 1040ez fill in form   Model type is a particular class of automobile as determined by EPA regulations. 1040ez fill in form Fuel economy. 1040ez fill in form   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. 1040ez fill in form 1 mile as figured by the EPA. 1040ez fill in form Imported automobiles. 1040ez fill in form   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. 1040ez fill in form 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. 1040ez fill in form   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. 1040ez fill in form   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. 1040ez fill in form 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). 1040ez fill in form   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. 1040ez fill in form Exemptions. 1040ez fill in form   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. 1040ez fill in form However, see Vehicles not subject to tax, earlier. 1040ez fill in form Form 6197. 1040ez fill in form   Use Form 6197 to figure your tax liability for each quarter. 1040ez fill in form Attach Form 6197 to your Form 720 for the quarter. 1040ez fill in form See the Form 6197 instructions for more information and the one-time filing rules. 1040ez fill in form Credit or refund. 1040ez fill in form   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. 1040ez fill in form For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 1040ez fill in form Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. 1040ez fill in form A taxable vaccine means any of the following vaccines. 1040ez fill in form Any vaccine containing diphtheria toxoid. 1040ez fill in form Any vaccine containing tetanus toxoid. 1040ez fill in form Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. 1040ez fill in form Any vaccine containing polio virus. 1040ez fill in form Any vaccine against measles. 1040ez fill in form Any vaccine against mumps. 1040ez fill in form Any vaccine against rubella. 1040ez fill in form Any vaccine against hepatitis A. 1040ez fill in form Any vaccine against hepatitis B. 1040ez fill in form Any vaccine against chicken pox. 1040ez fill in form Any vaccine against rotavirus gastroenteritis. 1040ez fill in form Any HIB vaccine. 1040ez fill in form Any conjugate vaccine against streptococcus pneumoniae. 1040ez fill in form Any trivalent vaccine against influenza or any other vaccine against influenza. 1040ez fill in form Any meningococcal vaccine. 1040ez fill in form Any vaccine against the human papillomavirus. 1040ez fill in form 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. 1040ez fill in form The tax is $. 1040ez fill in form 75 per dose of each taxable vaccine. 1040ez fill in form The tax per dose on a vaccine that contains more than one taxable vaccine is $. 1040ez fill in form 75 times the number of taxable vaccines. 1040ez fill in form Taxable use. 1040ez fill in form   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. 1040ez fill in form Credit or refund. 1040ez fill in form   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. 1040ez fill in form The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. 1040ez fill in form Conditions to allowance. 1040ez fill in form   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. 1040ez fill in form Taxable Medical Devices Taxable medical devices. 1040ez fill in form   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. 1040ez fill in form 3% (. 1040ez fill in form 023) of the sales price. 1040ez fill in form 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. 1040ez fill in form There are specific exemptions for eyeglasses, contact lenses, and hearing aids. 1040ez fill in form 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). 1040ez fill in form See T. 1040ez fill in form D. 1040ez fill in form 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. 1040ez fill in form More information. 1040ez fill in form   For more information on the medical device tax, see section 4191, T. 1040ez fill in form D. 1040ez fill in form 9604, and Notice 2012-77. 1040ez fill in form You can find T. 1040ez fill in form D. 1040ez fill in form 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. 1040ez fill in form R. 1040ez fill in form B. 1040ez fill in form 2012-52 at www. 1040ez fill in form irs. 1040ez fill in form gov/pub/irs-irbs/irb12-52. 1040ez fill in form pdf. 1040ez fill in form Prev  Up  Next   Home   More Online Publications
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National Credit Union Administration

NCUA is the federal agency that charters and supervises federal credit unions and insures savings in federal and most state-chartered credit unions across the country through the National Credit Union Share Insurance Fund.

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The 1040ez Fill In Form

1040ez fill in form 11. 1040ez fill in form   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. 1040ez fill in form S. 1040ez fill in form Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. 1040ez fill in form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040ez fill in form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040ez fill in form These forms are discussed in this chapter. 1040ez fill in form To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . 1040ez fill in form If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. 1040ez fill in form Read Aliens Required To Obtain Sailing or Departure Permits . 1040ez fill in form Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. 1040ez fill in form Useful Items - You may want to see: Form (and Instructions) 1040-C U. 1040ez fill in form S. 1040ez fill in form Departing Alien Income Tax Return 2063 U. 1040ez fill in form S. 1040ez fill in form Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. 1040ez fill in form Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. 1040ez fill in form If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. 1040ez fill in form Category 1. 1040ez fill in form   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. 1040ez fill in form Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. 1040ez fill in form However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. 1040ez fill in form   The statement must be presented to an IRS office. 1040ez fill in form Category 2. 1040ez fill in form    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. 1040ez fill in form S. 1040ez fill in form tax under U. 1040ez fill in form S. 1040ez fill in form tax laws (described in chapter 10), and Who receive no other income from U. 1040ez fill in form S. 1040ez fill in form sources. 1040ez fill in form If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. 1040ez fill in form This is true even if your income is exempt from U. 1040ez fill in form S. 1040ez fill in form tax because of an income tax treaty, consular agreement, or international agreement. 1040ez fill in form Category 3. 1040ez fill in form   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. 1040ez fill in form S. 1040ez fill in form sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. 1040ez fill in form S. 1040ez fill in form Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. 1040ez fill in form S. 1040ez fill in form trade or business. 1040ez fill in form (See Interest Income in chapter 3. 1040ez fill in form ) Category 4. 1040ez fill in form   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. 1040ez fill in form S. 1040ez fill in form sources while in the United States under those visas, other than: Income from employment authorized by the U. 1040ez fill in form S. 1040ez fill in form Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. 1040ez fill in form S. 1040ez fill in form trade or business. 1040ez fill in form (See Interest Income in chapter 3. 1040ez fill in form ) Category 5. 1040ez fill in form   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. 1040ez fill in form If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. 1040ez fill in form Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. 1040ez fill in form S. 1040ez fill in form possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. 1040ez fill in form S. 1040ez fill in form possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. 1040ez fill in form Category 6. 1040ez fill in form   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. 1040ez fill in form S. 1040ez fill in form tax. 1040ez fill in form Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. 1040ez fill in form To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. 1040ez fill in form See Forms To File , later. 1040ez fill in form You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. 1040ez fill in form See Paying Taxes and Obtaining Refunds , later. 1040ez fill in form Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. 1040ez fill in form Where to get a sailing or departure permit. 1040ez fill in form   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. 1040ez fill in form When to get a sailing or departure permit. 1040ez fill in form   You should get your sailing or departure permit at least 2 weeks before you plan to leave. 1040ez fill in form You cannot apply earlier than 30 days before your planned departure date. 1040ez fill in form Do not wait until the last minute in case there are unexpected problems. 1040ez fill in form Papers to submit. 1040ez fill in form   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. 1040ez fill in form Bring the following records with you if they apply. 1040ez fill in form Your passport and alien registration card or visa. 1040ez fill in form Copies of your U. 1040ez fill in form S. 1040ez fill in form income tax returns filed for the past 2 years. 1040ez fill in form If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. 1040ez fill in form Receipts for income taxes paid on these returns. 1040ez fill in form Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. 1040ez fill in form A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. 1040ez fill in form If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. 1040ez fill in form Proof of estimated tax payments for the past year and this year. 1040ez fill in form Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. 1040ez fill in form Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. 1040ez fill in form Copies of the application for, and approval of, the grant. 1040ez fill in form A statement of the amount paid, and your duties and obligations under the grant. 1040ez fill in form A list of any previous grants. 1040ez fill in form Documents indicating you qualify for any special tax treaty benefits claimed. 1040ez fill in form Document verifying your date of departure from the United States, such as an airline ticket. 1040ez fill in form Document verifying your U. 1040ez fill in form S. 1040ez fill in form taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). 1040ez fill in form Note. 1040ez fill in form   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. 1040ez fill in form This applies whether or not your spouse requires a permit. 1040ez fill in form Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. 1040ez fill in form Employees in the IRS office can assist in filing these forms. 1040ez fill in form Both forms have a “certificate of compliance” section. 1040ez fill in form When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. 1040ez fill in form S. 1040ez fill in form tax obligations have been satisfied according to available information. 1040ez fill in form Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. 1040ez fill in form Form 2063 This is a short form that asks for certain information but does not include a tax computation. 1040ez fill in form The following departing aliens can get their sailing or departure permits by filing Form 2063. 1040ez fill in form Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. 1040ez fill in form Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. 1040ez fill in form However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. 1040ez fill in form Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. 1040ez fill in form The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. 1040ez fill in form However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. 1040ez fill in form Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. 1040ez fill in form Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. 1040ez fill in form When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. 1040ez fill in form However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. 1040ez fill in form See Bond To Ensure Payment , discussed later. 1040ez fill in form The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. 1040ez fill in form Returning to the United States. 1040ez fill in form   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. 1040ez fill in form You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. 1040ez fill in form   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. 1040ez fill in form The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. 1040ez fill in form However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. 1040ez fill in form Joint return on Form 1040-C. 1040ez fill in form   Departing husbands and wives who are nonresident aliens cannot file joint returns. 1040ez fill in form However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. 1040ez fill in form Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. 1040ez fill in form You must also pay any taxes due for past years. 1040ez fill in form If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. 1040ez fill in form However, the IRS cannot provide a refund at the time of departure. 1040ez fill in form If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. 1040ez fill in form Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. 1040ez fill in form However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. 1040ez fill in form The bond must equal the tax due plus interest to the date of payment as figured by the IRS. 1040ez fill in form Information about the form of bond and security on it can be obtained from your IRS office. 1040ez fill in form Filing Annual U. 1040ez fill in form S. 1040ez fill in form Income Tax Returns Form 1040-C is not an annual U. 1040ez fill in form S. 1040ez fill in form income tax return. 1040ez fill in form If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. 1040ez fill in form Chapters 5 and 7 discuss filing an annual U. 1040ez fill in form S. 1040ez fill in form income tax return. 1040ez fill in form The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. 1040ez fill in form S. 1040ez fill in form income tax return. 1040ez fill in form Prev  Up  Next   Home   More Online Publications