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2012 Federal Tax Forms 1040ez

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2012 Federal Tax Forms 1040ez

2012 federal tax forms 1040ez 35. 2012 federal tax forms 1040ez   Créditos Tributarios por Estudios Table of Contents Introduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados Introduction Para 2013, hay dos créditos tributarios para personas que paguen gastos de enseñanza superior (postsecundaria). 2012 federal tax forms 1040ez Éstos son: El crédito tributario de oportunidad para los estadounidenses y El crédito vitalicio por aprendizaje. 2012 federal tax forms 1040ez Este capítulo explica en términos generales estos créditos tributarios por estudios. 2012 federal tax forms 1040ez Para obtener la información detallada que necesitará para reclamar cualquiera de los créditos, y para ver ejemplos aclaratorios, consulte los capítulos 2 y 3 de la Publicación 970, Tax Benefits for Education (Beneficios tributarios por estudios), en inglés. 2012 federal tax forms 1040ez ¿Puede reclamar más de un crédito por estudios este año?   Puede escoger sólo uno de los créditos por cada estudiante por cada año. 2012 federal tax forms 1040ez Por ejemplo, si reclama el crédito tributario de oportunidad para los estadounidenses por un hijo en su declaración de impuestos de 2013, no puede tomar el crédito vitalicio por aprendizaje para 2013 si se trata del mismo hijo. 2012 federal tax forms 1040ez   Si reúne los requisitos del crédito tributario de oportunidad para los estadounidenses y también del crédito vitalicio por aprendizaje por el mismo estudiante durante el mismo año, puede reclamar sólo uno de los dos créditos, pero no ambos. 2012 federal tax forms 1040ez   Si paga gastos de estudios calificados por más de un estudiante durante el mismo año, puede reclamar el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje basado por cada estudiante y por año. 2012 federal tax forms 1040ez Esto quiere decir que, por ejemplo, puede reclamar el crédito tributario de oportunidad para los estadounidenses por un estudiante y el crédito vitalicio por aprendizaje por otro estudiante en el mismo año. 2012 federal tax forms 1040ez    Tabla 35-1. 2012 federal tax forms 1040ez Comparación de los Créditos Tributarios por Estudios Precaución: Puede reclamar el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje en la misma declaración —pero no por el mismo estudiante. 2012 federal tax forms 1040ez   Crédito tributario de oportunidad para los estadounidenses Crédito vitalicio por aprendizaje Crédito máximo Un crédito de hasta $2,500 por cada estudiante que reúne los requisitos Un crédito de hasta $2,000 por cada declaración Límite a los ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) $180,000 si es casado que presenta una declaración conjunta;  $90,000 si es soltero, cabeza de familia o viudo que reúne los requisitos $127,000 si es casado que presenta una declaración conjunta;  $63,000 si es soltero, cabeza de familia o viudo que reúne los requisitos Reembolsable o no reembolsable El 40% del crédito podría ser reembolsable El monto del crédito está limitado al monto de impuestos que tiene que pagar sobre sus ingresos sujetos a impuestos Número de años de enseñanza postsecundaria Disponible SÓLO si el estudiante no ha completado los 4 primeros años de enseñanza postsecundaria antes de 2013 Disponible para todo año de enseñanza postsecundaria y cursos para adquirir o mejorar aptitudes en el trabajo Número de años tributarios por los cuales se ofrece el crédito Disponible SÓLO por 4 años por cada estudiante que reúna los requisitos (incluido todo año en el que se haya reclamado el crédito Hope) Disponible por un número ilimitado de años Tipo de programa académico requerido El estudiante tiene que estar cursando un programa de estudios con miras a sacar una licenciatura u otro título o certificado académico acreditado El estudiante no necesita estar cursando un programa de estudios con miras a sacar una licenciatura u otro título o certificado académico acreditado Número de cursos El estudiante tiene que estar matriculado a medio tiempo como mínimo durante al menos un período académico que haya comenzado en el transcurso del año tributario Disponible para uno o más cursos Fallo condenatorio por delito grave de drogas Si para el fin de 2013 no consta fallo condenatorio alguno al estudiante por delito grave de poseer o distribuir drogas Fallos condenatorios por delito grave de drogas no hacen que el estudiante no reúna los requisitos Gastos que reúnen los requisitos Costos de matrícula y gastos de inscripción obligatorios y todos los materiales relacionados con un curso que necesita el estudiante, tanto si son comprados o no en la institución como condición de inscripción o asistencia Costos de matrícula y gastos de inscripción obligatorios (incluidas cantidades que tienen que pagarse a la institución por textos, materiales y equipo relacionados con un curso) Pagos por períodos académicos Pagos efectuados en 2013 para períodos académicos que se iniciaron en 2013 y en los tres primeros meses de 2014 Diferencias entre el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje. 2012 federal tax forms 1040ez   Existen varias diferencias entre estos dos créditos. 2012 federal tax forms 1040ez Estas diferencias se resumen en la Tabla 35-1, más adelante. 2012 federal tax forms 1040ez Useful Items - You may want to see: Publicación 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) (Créditos tributarios por estudios (crédito tributario de oportunidad para los estadounidenses y crédito vitalicio por aprendizaje)), en inglés ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Tal vez pueda reclamar un crédito tributario por estudios si usted, su cónyuge o un dependiente reclamado en su declaración de impuestos era estudiante matriculado en, o asistió a, una institución de enseñanza superior que reúne los requisitos. 2012 federal tax forms 1040ez Los créditos se basan en la cantidad de gastos de estudios calificados que hayan sido pagados a nombre del estudiante en 2013 por períodos académicos que comenzaron en 2013 y en los primeros tres meses de 2014. 2012 federal tax forms 1040ez Por ejemplo, si pagó $1,500 en diciembre de 2013 por una matrícula calificada por el semestre de primavera de 2014 que comience en enero de 2014, tal vez pueda usar los $1,500 en el cálculo del (de los) crédito(s) para 2013. 2012 federal tax forms 1040ez Período académico. 2012 federal tax forms 1040ez   Un período académico abarca un semestre, trimestre, cuatrimestre u otro período de estudios (como un curso de escuela de verano) según lo determine de manera razonable una institución de enseñanza superior. 2012 federal tax forms 1040ez En el caso de una institución de enseñanza superior que no tenga períodos académicos sino horas de crédito u horas de reloj, cada período de pago se puede considerar período académico. 2012 federal tax forms 1040ez Institución de enseñanza superior que reúne los requisitos. 2012 federal tax forms 1040ez   Una “institución de enseñanza superior que reúne los requisitos” es todo colegio universitario, universidad, escuela de enseñanza técnica u otra institución de enseñanza superior con derecho a participar en un programa de asistencia financiera al estudiante administrado por el Departamento de Educación de los Estados Unidos. 2012 federal tax forms 1040ez Esta clase de institución abarca prácticamente todas las instituciones acreditadas de enseñanza superior públicas, sin fines de lucro y las privadas con fines de lucro. 2012 federal tax forms 1040ez La institución de enseñanza superior debe poder indicarle si reúne los requisitos. 2012 federal tax forms 1040ez   Determinadas instituciones de enseñanza superior ubicadas en el extranjero participan también en los programas de Federal Student Aid (Asistencia Financiera al Estudiante o FSA, por sus siglas en inglés) del Departamento de Educación de los Estados Unidos. 2012 federal tax forms 1040ez ¿Quién puede reclamar los gastos de un dependiente?   Si una persona reclama al estudiante como dependiente y se permite una deducción por aquel estudiante en la declaración de dicha persona, se considera que esa persona ha pagado todos los gastos de estudios calificados del estudiante. 2012 federal tax forms 1040ez Por lo tanto, sólo esa persona puede reclamar un crédito por estudios en nombre del estudiante. 2012 federal tax forms 1040ez Si un estudiante no es reclamado como dependiente en la declaración de impuestos de otra persona, sólo el estudiante puede reclamar un crédito. 2012 federal tax forms 1040ez Gastos pagados por un tercero. 2012 federal tax forms 1040ez   Los gastos de estudios calificados pagados en nombre del estudiante por una persona que no sea el estudiante (como un pariente) se tratan como si hubiesen sido pagados por dicho estudiante. 2012 federal tax forms 1040ez Sin embargo, los gastos de estudios calificados pagados (o que se tratan como si hubiesen sido pagados) por un estudiante que es reclamado como dependiente en su declaración de impuestos, se tratan como si hubiesen sido pagados por usted. 2012 federal tax forms 1040ez Por lo tanto, a usted se le trata como si hubiese pagado los gastos que fueron pagados por el tercero. 2012 federal tax forms 1040ez Para más información y para ver un ejemplo, vea Who can Claim a Dependent's Expenses (¿Quién puede reclamar los gastos de un dependiente?) en el capítulo 2 ó 3 de la Publicación 970, en inglés. 2012 federal tax forms 1040ez ¿Quién no puede reclamar el crédito?   No puede tomar un crédito tributario por estudios si alguna de las siguientes situaciones le corresponde: Usted es reclamado como dependiente en la declaración de impuestos de otra persona, como la de sus padres. 2012 federal tax forms 1040ez Su estado civil para efectos de la declaración es casado que presenta una declaración por separado. 2012 federal tax forms 1040ez Usted (o su cónyuge) fue extranjero no residente durante cualquier parte de 2013 y no optó por ser tratado como extranjero residente para fines tributarios. 2012 federal tax forms 1040ez Sus ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) es uno de los siguientes: Crédito tributario de oportunidad para los estadounidenses: $180,000 o más si es casado que presenta la declaración conjunta, o $90,000 o más si es soltero, cabeza de familia o viudo que reúne los requisitos. 2012 federal tax forms 1040ez Crédito vitalicio por aprendizaje: $127,000 o más si es casado que presenta la declaración conjunta, o $63,000 o más si es soltero, cabeza de familia o viudo que reúne los requisitos. 2012 federal tax forms 1040ez   Por lo general, su MAGI es la cantidad de la línea 38 de su Formulario 1040 o la línea 22 del Formulario 1040A. 2012 federal tax forms 1040ez No obstante, si presenta el Formulario 2555, 2555-EZ o 4563 o si excluye ingresos de fuentes dentro de Puerto Rico, sume la cantidad excluida del ingreso a la cantidad en la línea 38 de su Formulario 1040 o de la línea 22 del Formulario 1040A. 2012 federal tax forms 1040ez Para más detalles, vea la Publicación 970, en inglés. 2012 federal tax forms 1040ez   La Figura 35-A podría ser útil al momento de determinar si puede reclamar un crédito tributario por estudios en su declaración de impuestos. 2012 federal tax forms 1040ez    El crédito tributario de oportunidad para los estadounidenses siempre será mayor que o igual al crédito vitalicio por aprendizaje para todo estudiante que reúna los requisitos para ambos créditos. 2012 federal tax forms 1040ez Sin embargo, si no se cumplen todos los requisitos correspondientes al crédito tributario de oportunidad para los estadounidenses enumerados anteriormente en la Tabla 35-1, usted no puede reclamar dicho crédito en base de este estudiante. 2012 federal tax forms 1040ez En lugar de ello, quizás podría reclamar el crédito vitalicio por aprendizaje por una parte o la totalidad de los gastos de estudios calificados de dicho estudiante. 2012 federal tax forms 1040ez Para obtener información sobre otros beneficios relacionados con los estudios, vea la Publicación 970, en inglés. 2012 federal tax forms 1040ez Gastos de Estudios Calificados Generalmente, se considera que los gastos de estudios calificados son cantidades pagadas en 2013 por matrícula y gastos escolares obligatorios para matricularse en un curso o asistir al mismo en una institución de enseñanza superior. 2012 federal tax forms 1040ez No importa si los gastos fueron pagados en efectivo, por cheque, con tarjeta de crédito o débito, o con préstamos. 2012 federal tax forms 1040ez Sólo reúnen los requisitos ciertos gastos por libros, materiales y equipos relacionados con un curso: Crédito tributario de oportunidad para los estadounidenses: Los gastos de estudios calificados abarcan cantidades gastadas en libros, materiales y equipos necesarios para cursos de un programa de estudios, ya sea o no que se compren estos materiales en la institución de enseñanza como condición para matricularse o asistir a tales cursos. 2012 federal tax forms 1040ez Crédito vitalicio por aprendizaje: Los gastos de estudios calificados abarcan cantidades gastadas en libros, materiales y equipos sólo si se tienen que pagar a la institución como condición para matricularse o asistir a cursos. 2012 federal tax forms 1040ez Los gastos de estudios calificados incluyen cuotas no académicas, tales como cuotas por actividades estudiantiles, cuotas por actividades deportivas u otros gastos no relacionados con el curso de instrucción, sólo si la cuota tiene que pagarse a la institución como condición de inscripción o asistencia. 2012 federal tax forms 1040ez Sin embargo, las cuotas por gastos personales (descritos a continuación) nunca se consideran gastos de estudios calificados. 2012 federal tax forms 1040ez Los gastos de estudios calificados no incluyen cantidades pagadas por: Gastos personales. 2012 federal tax forms 1040ez Éstos incluyen gastos de alojamiento y comida, seguros, gastos médicos (incluyendo las cuotas de servicios de salud para estudiantes), transporte y otros gastos personales similares o de familia. 2012 federal tax forms 1040ez Todo curso u otros estudios que se relacionen con deportes, juegos o pasatiempos o todo curso sin crédito académico, a menos que dicho curso o dichos estudios formen parte del programa de estudios para obtener un título del estudiante o (sólo en el caso del crédito vitalicio por aprendizaje) ayude al estudiante a adquirir o mejorar aptitudes en el trabajo. 2012 federal tax forms 1040ez Usted debe recibir el Formulario 1098-T, Tuition Statement (Información sobre el pago de matrícula), en inglés, de la institución que informa cualesquiera de los pagos recibidos en 2013 (encasillado 1) o las cantidades facturadas en 2013 (encasillado 2). 2012 federal tax forms 1040ez Sin embargo, la cantidad pagada (o tratada como pagada) puede ser distinta a la cantidad en el encasillado 1 ó 2 del Formulario 1098-T. 2012 federal tax forms 1040ez Al completar el Formulario 8863, en inglés, utilice sólo las cantidades que realmente pagó (además de cualquier otra cantidad tratada como pagada) en 2013, reducida cuando sea necesario, como se describe en Ajustes a los Gastos de Estudios Calificados , más adelante. 2012 federal tax forms 1040ez Los gastos de estudios calificados pagados en nombre del estudiante por una persona que no sea el estudiante (como un pariente) se tratan como si hubiesen sido pagados por dicho estudiante. 2012 federal tax forms 1040ez Los gastos de estudios calificados pagados (o que se tratan como si hubiesen sido pagados) por un estudiante que es reclamado como dependiente en su declaración de impuestos se tratan como si hubiesen sido pagados por usted. 2012 federal tax forms 1040ez Al calcular los créditos tributarios por estudios, si usted o el estudiante toman una deducción por gastos de enseñanza superior, tal como en el Anexo A o C (Formulario 1040), no pueden utilizar esos gastos como gastos de estudios calificados. 2012 federal tax forms 1040ez Los gastos de estudios calificados para cualquier período académico tienen que ser reducidos por toda ayuda económica de estudios exenta de los impuestos asignable a dicho período académico. 2012 federal tax forms 1040ez Vea Ajustes a los Gastos de Estudios Calificados , más adelante. 2012 federal tax forms 1040ez Gastos pagados por adelantado. 2012 federal tax forms 1040ez   Los gastos de estudios calificados pagados en 2013 para un período académico que comienza en los primeros tres meses de 2014 se pueden utilizar sólo en el cálculo del crédito por estudios de 2013. 2012 federal tax forms 1040ez Vea Período académico , anteriormente. 2012 federal tax forms 1040ez Por ejemplo, si usted paga $2,000 en diciembre de 2013 para matrícula calificada por el cuatrimestre del invierno de 2014 que comienza en enero de 2014, puede utilizar los $2,000 en el cálculo del crédito por estudios sólo para 2013 (si reúne todos los otros requisitos). 2012 federal tax forms 1040ez No puede utilizar cantidad alguna que haya pagado en 2012 ó 2014 para calcular su(s) crédito(s) tributario(s) por estudios de 2013. 2012 federal tax forms 1040ez Gastos pagados con un préstamo. 2012 federal tax forms 1040ez   Puede reclamar un crédito por estudios en el caso de gastos de estudios calificados que haya pagado con un préstamo. 2012 federal tax forms 1040ez Utilice los gastos para calcular el crédito tributario por estudios correspondiente al año en que se paguen los gastos y no al año en el que se pague el préstamo. 2012 federal tax forms 1040ez Trate los pagos del préstamo enviados directamente a la institución de enseñanza superior como si se hubiesen pagado en la fecha en que dicha institución abone los pagos a la cuenta del estudiante. 2012 federal tax forms 1040ez Si el estudiante se retira de uno o más cursos. 2012 federal tax forms 1040ez   Puede reclamar un crédito tributario por estudios en el caso de gastos de estudios calificados que no se le devuelvan al estudiante si el estudiante se retira de uno o más cursos. 2012 federal tax forms 1040ez No se Permite Beneficio Doble No se permite hacer lo siguiente: Deducir gastos de enseñanza superior en su declaración de impuestos sobre los ingresos (por ejemplo, un gasto de negocio) y reclamar también un crédito por estudios basándose en dichos gastos. 2012 federal tax forms 1040ez Reclamar más de un (1) crédito tributario por estudios basándose en los mismos gastos de estudios calificados. 2012 federal tax forms 1040ez Reclamar un crédito por estudios basándose en los mismos gastos utilizados para calcular la parte exenta del impuesto de distribuciones de una cuenta de ahorros para estudios Coverdell (Coverdell ESA, por su abreviatura en inglés) o un programa de matrícula calificada (QTP, por sus siglas en inglés). 2012 federal tax forms 1040ez Reclamar un crédito basándose en gastos de estudios calificados que hayan sido pagados con ayuda para estudios, tal como una beca o subvención o ayuda provista por el empleador, libres de impuestos. 2012 federal tax forms 1040ez Vea Ajustes a los Gastos de Estudios Calificados, a continuación. 2012 federal tax forms 1040ez Ajustes a los Gastos de Estudios Calificados Para cada estudiante, se tiene que restar los gastos de estudios calificados, pagados en 2013, por o en nombre de dicho estudiante bajo las siguientes reglas. 2012 federal tax forms 1040ez El resultado es la cantidad ajustada en gastos de estudios calificados por cada estudiante. 2012 federal tax forms 1040ez Ayuda económica para estudios exenta de impuestos. 2012 federal tax forms 1040ez   Si en 2013 recibió ayuda económica para estudios que está exenta de impuestos, reste la cantidad de la ayuda económica para estudios exenta de impuestos asignable para cada período académico de la cantidad de gastos de estudios calificados para cada período académico. 2012 federal tax forms 1040ez Vea Período académico , anteriormente. 2012 federal tax forms 1040ez   La ayuda económica para estudios exenta de impuestos incluye: Partes no sujetas a impuestos de becas de estudios y becas de investigación (vea el capítulo 12 de esta publicación y el capítulo 1 de la Publicación 970, en inglés), La parte no sujeta a impuestos de subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés), La parte no sujeta a impuestos de ayuda económica para estudios provista por el empleador (vea la Publicación 970, en inglés), Ayuda económica para estudios para veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no sujeto a impuestos (libre de impuestos) (que no sean regalos ni herencias) recibido como ayuda económica para estudios. 2012 federal tax forms 1040ez   Por lo general, toda beca de estudios o de investigación es tratada como una ayuda económica para estudios exenta de impuestos. 2012 federal tax forms 1040ez Sin embargo, una beca de estudios o de investigación no será tratada como dicha ayuda al punto de que el estudiante la incluye como ingreso bruto (si el estudiante tiene que presentar una declaración de impuestos) para el año en que reciba la beca de estudios o de investigación y le corresponde uno de los siguientes: La beca de estudios o de investigación (o cualquier parte de dicha beca) tiene que ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de estudios calificados), de la Publicación 970, en inglés, o La beca de estudios o de investigación (o cualquier parte de dicha beca) puede ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de estudios calificados), de la Publicación 970, en inglés. 2012 federal tax forms 1040ez Podría aumentar el valor combinado del crédito tributario por estudios y cierta ayuda económica para estudios si el estudiante incluye alguna o toda ayuda económica para estudios del ingreso en el año en que recibió dicha ayuda. 2012 federal tax forms 1040ez Para detalles, vea Adjustments of Qualified Education Expenses (Ajustes a los gastos de estudios calificados) en los capítulos 2 y 3 de la Publicación 970, en inglés. 2012 federal tax forms 1040ez Cierta ayuda económica para estudios exenta de impuestos recibida después de 2013 podría ser tratada como un reembolso de gastos de estudios calificados que se pagaron en 2013. 2012 federal tax forms 1040ez Esta ayuda económica para estudios exenta de impuestos es toda ayuda económica para estudios exenta de impuestos que usted o cualquier otro ha recibido después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 (o atribuible a la matrícula de una institución de enseñanza superior que reúne los requisitos durante 2013). 2012 federal tax forms 1040ez Si dicha ayuda económica para estudios exenta de impuestos se recibe después de 2013 pero antes de que presente su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos, más adelante. 2012 federal tax forms 1040ez Si dicha ayuda económica para estudios exenta de impuestos se recibe después de 2013 y después que presenta su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 y después que presenta su declaración de impuestos sobre los ingresos, más adelante. 2012 federal tax forms 1040ez Reembolsos. 2012 federal tax forms 1040ez   Un reembolso de gastos de estudios calificados puede reducir gastos de estudios calificados por el año tributable o puede requerir que recupere (reintegre) el crédito tributario por estudios que reclamó en un año anterior. 2012 federal tax forms 1040ez Cierta ayuda económica para estudios exenta de impuestos recibida después de 2013 puede ser tratada como un reembolso. 2012 federal tax forms 1040ez Vea Ayuda económica para estudios exenta de impuestos, anteriormente. 2012 federal tax forms 1040ez Reembolsos recibidos en 2013. 2012 federal tax forms 1040ez   Por cada estudiante, calcule los gastos de estudios calificados ajustados de 2013 sumando todos los gastos de estudios calificados pagados en 2013 y reste todos los reembolsos de esos gastos recibidos de la institución de enseñanza superior que reúne los requisitos durante 2013. 2012 federal tax forms 1040ez Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos. 2012 federal tax forms 1040ez   Si alguien recibe un reembolso después de 2013 por gastos de estudios calificados pagado en nombre de un estudiante en 2013 y el reembolso es recibido antes de que presente su declaración de impuestos sobre los ingresos de 2013, reste la cantidad de gastos de estudios calificados de 2013 por la cantidad del reembolso. 2012 federal tax forms 1040ez Reembolsos recibidos después de 2013 y después de presentar su declaración de impuestos sobre los ingresos. 2012 federal tax forms 1040ez   Si alguien recibe un reembolso después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 y el reembolso es recibido después de presentar su declaración de impuestos sobre los ingresos de 2013, podría verse obligado a reintegrar parte o todo el crédito tributario por estudios que reclamó. 2012 federal tax forms 1040ez Vea Recuperar (reintegrar) el crédito, a continuación. 2012 federal tax forms 1040ez Recuperar (reintegrar) el crédito. 2012 federal tax forms 1040ez   Si después de haber presentado su declaración de impuestos sobre los ingresos de 2013, recibe alguna ayuda económica para estudios exenta de impuestos o cualquier reembolso correspondiente a gastos de estudios calificados que haya pagado en 2013, tiene que recuperar (reintegrar) todo crédito en exceso. 2012 federal tax forms 1040ez Cuando se vuelve a calcular la cantidad de gastos de estudios calificados ajustados de 2013, reste de dichos gastos la cantidad de la ayuda económica para estudios exenta de impuestos o el (los) reembolso(s) que haya recibido. 2012 federal tax forms 1040ez Entonces se calcula nuevamente su(s) crédito(s) tributario(s) por estudios de 2013 y se calcula la cantidad por la cual su impuesto adeudado de 2013 hubiera aumentado si hubiese reclamado dicho(s) crédito(s) nuevamente calculado(s). 2012 federal tax forms 1040ez Incluya esa cantidad como un impuesto adicional para el año en que la ayuda económica o el reembolso fueron recibidos. 2012 federal tax forms 1040ez Ejemplo. 2012 federal tax forms 1040ez   Usted pagó $8,000 por matrícula y gastos escolares de su hijo en diciembre de 2013 por el semestre de primavera que comienza en enero de 2014. 2012 federal tax forms 1040ez Usted presentó su declaración de impuestos de 2013 el 3 de febrero de 2014 y reclamó un crédito vitalicio por aprendizaje de $1,600 ($8,000 de gastos de estudios calificados multiplicado por 0. 2012 federal tax forms 1040ez 20). 2012 federal tax forms 1040ez Usted no reclamó otros créditos tributarios. 2012 federal tax forms 1040ez Después de haber presentado su declaración, su hijo se retiró de dos cursos y usted recibió un reembolso de $1,400. 2012 federal tax forms 1040ez Tiene que volver a calcular su crédito vitalicio por aprendizaje de 2013 usando $6,600 ($1,400 del reembolso que se resta de los gastos de estudios calificados de $8,000). 2012 federal tax forms 1040ez El crédito nuevamente calculado es $1,320 y su impuesto adeudado aumentó por $280. 2012 federal tax forms 1040ez Tiene que incluir el resultado de $280 (lo que queda después de que haya restado $1,320 (el crédito nuevamente calculado) de $1,600 (el crédito que había reclamado originalmente)) como un impuesto adicional en su declaración de impuestos sobre los ingresos de 2014. 2012 federal tax forms 1040ez Para determinar en dónde incluir dicho impuesto adicional, vea las instrucciones de su declaración de impuestos sobre los ingresos de 2014. 2012 federal tax forms 1040ez    Si también paga gastos de estudios calificados en 2014 para un período académico que comienza en los primeros tres meses de 2014 y recibe ayuda económica para estudios exenta de impuestos o un reembolso como se explicó anteriormente, usted puede escoger reducir sus gastos de estudios calificados para el 2014 en vez de reducir sus gastos para 2013. 2012 federal tax forms 1040ez Cantidades que no reducen los gastos de estudios calificados. 2012 federal tax forms 1040ez   No reste de los gastos de estudios calificados las cantidades pagadas con fondos que el estudiante reciba como: Pagos por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. 2012 federal tax forms 1040ez   No reste de los gastos de estudios calificados ninguna beca de estudios o beca de investigación reclamada como ingresos en la declaración de ingresos del estudiante en las siguientes situaciones: El uso del dinero está limitado, por los términos de la beca de estudios o de investigación, a los costos de asistencia (como alojamiento y comida) que no sean gastos de estudios calificados, como se definen en el capítulo 1 de la Publicación 970, en inglés. 2012 federal tax forms 1040ez El uso del dinero no está limitado. 2012 federal tax forms 1040ez   Para ver ejemplos, consulte el capítulo 2 de la Publicación 970, en inglés. 2012 federal tax forms 1040ez Please click here for the text description of the image. 2012 federal tax forms 1040ez Figura 35-A ¿Puede usted reclamar el crédito por Estudios para 2013? 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The 2012 Federal Tax Forms 1040ez

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