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1040nr Online

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1040nr online 9. 1040nr online   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. 1040nr online This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. 1040nr online The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. 1040nr online See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. 1040nr online However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. 1040nr online You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. 1040nr online Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. 1040nr online If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. 1040nr online Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. 1040nr online Qualified education expenses. 1040nr online   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 1040nr online They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. 1040nr online   In addition, if the student is at least a half-time student, room and board are qualified education expenses. 1040nr online   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. 1040nr online The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. 1040nr online The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 1040nr online You will need to contact the eligible educational institution for qualified room and board costs. 1040nr online Eligible educational institution. 1040nr online   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 1040nr online S. 1040nr online Department of Education. 1040nr online It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040nr online The educational institution should be able to tell you if it is an eligible educational institution. 1040nr online   Certain educational institutions located outside the United States also participate in the U. 1040nr online S. 1040nr online Department of Education's Federal Student Aid (FSA) programs. 1040nr online Half-time student. 1040nr online   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled. 1040nr online Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. 1040nr online You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 1040nr online Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). 1040nr online If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. 1040nr online Example 1. 1040nr online In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. 1040nr online She paid $5,800 of qualified education expenses from the following sources. 1040nr online   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. 1040nr online   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. 1040nr online However, she must include the $500 taxable earnings in her gross income subject to income tax. 1040nr online Example 2. 1040nr online Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. 1040nr online This must be included in her income subject to income tax. 1040nr online The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. 1040nr online Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). 1040nr online She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. 1040nr online Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040nr online The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. 1040nr online If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). 1040nr online Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. 1040nr online See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. 1040nr online There are many other situations in which Form 5329 is required. 1040nr online If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. 1040nr online Prev  Up  Next   Home   More Online Publications
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Suspicious e-Mails and Identity Theft

The Internal Revenue Service has issued several recent consumer warnings on the fraudulent use of the IRS name or logo by scamsters trying to gain access to consumers’ financial information in order to steal their identity and assets. When identity theft takes place over the Internet, it is called phishing.

Suspicious e-Mail/Phishing

Phishing (as in “fishing for information” and “hooking” victims) is a scam where Internet fraudsters send e-mail messages to trick unsuspecting victims into revealing personal and financial information that can be used to steal the victims’ identity. Current scams include phony e-mails which claim to come from the IRS and which lure the victims into the scam by telling them that they are due a tax refund.

Phishing and Other Schemes Using the IRS Name

The IRS periodically alerts taxpayers to, and maintains a list of, phishing schemes using the IRS name, logo or Web site clone. If you've received an e-mail, phone call or fax claiming to come from the IRS that seemed a little suspicious, you just may find it on this list.

News Releases

  • IR-2013-84, IRS Warns of Pervasive Telephone Scam
  • IR-2013-17, IRS Intensifies National Crackdown on Identity Theft; Part of Wider Effort to Protect Taxpayers, Prevent Refund Fraud
  • IR-2013-3, National Taxpayer Advocate Delivers Annual Report to Congress; Focuses on Tax Reform, IRS Funding and Identity Theft
  • IR-2012-29, Tax Scam Warning: Beware of Phony Refund Scheme Abusing Popular College Tax Credit; Senior Citizens, Working Families and Church Members Are Targets
  • IR-2012-23, IRS Releases the Dirty Dozen Tax Scams for 2012
  • IR-2011-73, IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scams
  • IR-2009-71, IRS Alerts Public to New Identity Theft Scams
  • IR-2008-11, IRS Warns of New E-Mail and Telephone Scams Using the IRS Name; Advance Payment Scams Starting
  • IR-2007-183, IRS Warns of E-Mail Scam Soliciting Donations to California Wildfire Victims
  • IR-2007-148, IRS Warns of New E-mail Scam Offering Cash for Participation in “Member Satisfaction Survey”
  • IR-2007-109, IRS Warns Taxpayers of New E-mail Scams
  • IR-2007-75, IRS Warns of Phony e-Mails Claiming to Come from the IRS
  • IR-2006-116, Electronic Federal Tax Payment System Cited in New E-mail Scam
  • IR-2006-104, IRS Renews E-mail Alert Following New Scams
  • IR-2006-49, IRS Establishes e-Mail Box for Taxpayers to Report Phony e-Mails

Fact Sheets

  • FS-2014-3, IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • FS-2014-2, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2014-1, IRS Combats Identity Theft and Refund Fraud on Many Fronts
  • FS-2013-4, IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • FS-2013-3, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2013-2, IRS Combats Identity Theft and Refund Fraud on Many Fronts 
  • FS-2012-7, Protect Yourself from Identity Theft
  • FS-2010-9, Online Scams that Impersonate the IRS
  • FS-2009-4, The Official Internal Revenue Service Web Site Is IRS.gov
  • FS-2008-9, Identity Theft E-mail Scams a Growing Problem

Videos

Articles

You Can Help Shut Down Phishing Schemes

The good news is that you can help shut down these schemes and prevent others from being victimized. If you receive a suspicious e-mail that claims to come from the IRS, you can relay that e-mail to a new IRS mailbox, phishing@irs.gov. Follow instructions in the link below for sending the bogus e-mail to ensure that it retains critical elements found in the original e-mail. The IRS can use the information, URLs and links in the suspicious e-mails you send to trace the hosting Web site and alert authorities to help shut down the fraudulent sites. Unfortunately, due to the expected volume, the IRS will not be able to acknowledge receipt or respond to you.

Identity Theft

Identity theft can be committed through e-mail (phishing) or other means, such as regular mail, fax or telephone, or even by going through someone's trash.

Identity theft occurs when someone uses your personal information such as your name, Social Security number or other identifying information without your permission to commit fraud or other crimes. Typically, identity thieves use someone’s personal data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards, apply for new loans, credit cards, services or benefits in the victim’s name, file fraudulent tax returns or even commit crimes. People whose identities have been stolen can spend months or years — and their hard-earned money — cleaning up the mess thieves have made of their good name and credit record. In the meantime, victims may lose job opportunities, be refused loans, education, housing or cars, or even get arrested for crimes they didn't commit.

Employment Verification Contacts

You may receive a call from an IRS employee requesting verification of income and/or withholding information that has been reported to the IRS through other means. This contact may be made through a telephone call or a faxed request.  

If you receive a telephone call or a fax from someone claiming to be with the IRS and you are not comfortable providing the information, you should contact our customer service line at 1-800-829-4933 to verify the validity of the call or fax. You may then contact the IRS employee who requested the information and provide the required information.

Recent Schemes

The IRS periodically alerts taxpayers to schemes that fraudulently use the IRS name, logo or Web site clone to to gain access to consumers’ financial information in order to steal their identity and assets. The scams may take place through e-mail, fax or phone. The IRS also maintains a list of phishing and other schemes.

For more information on various schemes, see the following:

To Report Fraud

For other than phishing schemes, you may report the fraudulent misuse of the IRS name, logo, forms or other IRS property by calling the TIGTA toll-free hotline at 1-800-366-4484 or visiting the TIGTA Web site.

Other Federal Resources

For more information on understanding and preventing identity theft and suspicious e-mails (phishing), or dealing with their aftermath, check out the following federal resources:

Page Last Reviewed or Updated: 14-Mar-2014

The 1040nr Online

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