Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Efile State Taxes For Free

Free State Tax ProgramAmended Us Individual Income Tax ReturnFile 2010 Taxes Online Late Turbotax1040 Tax Forms PrintablePrepare 1040x OnlineDo I File My Taxes Free OnlineHnr BlockPrintable 1040ez Tax FormFiling Taxes Online FreeFree State File Tax Online2012 Tax Amendment FormTax Planning Us 1040Free Online Tax Filing2012 Tax How ComFree State Tax Return Forms1040 Ez 2010 FormH And R Block Online FilingTax Forms For 2008Amend Tax Return 20111040ez Income Tax FormTax Unemployed1040x For 2011How To Complete 1040x1040ez TelefileFree Tax Filing For Low IncomeMypay DfasIrs Gov 1040x2012 Tax Forms 1040 Instructions1040 Tax Form For 2012Hr Block Online TaxHow To Do A Tax AmendmentHow To File 2012 Taxes OnlineHr Block Free MilitaryWhere To File 2009 Tax ReturnIrs E FileTax Preparation For MilitaryAmend Income TaxFree State Tax Efile For Low IncomeIrs Form1040ezFree Tax Efile

Efile State Taxes For Free

Efile state taxes for free 32. Efile state taxes for free   Child and Dependent Care Credit Table of Contents Reminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Efile state taxes for free Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. Efile state taxes for free  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. Efile state taxes for free See Taxpayer identification number under Qualifying Person Test, later. Efile state taxes for free You may have to pay employment taxes. Efile state taxes for free  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Efile state taxes for free Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Efile state taxes for free See Employment Taxes for Household Employers , later. Efile state taxes for free Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. Efile state taxes for free Tests you must meet to claim the credit. Efile state taxes for free How to figure the credit. Efile state taxes for free How to claim the credit. Efile state taxes for free Employment taxes you may have to pay as a household employer. Efile state taxes for free You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Efile state taxes for free The credit can be up to 35% of your expenses. Efile state taxes for free To qualify, you must pay these expenses so you can work or look for work. Efile state taxes for free This credit should not be confused with the child tax credit discussed in chapter 34. Efile state taxes for free Dependent care benefits. Efile state taxes for free   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Efile state taxes for free You must complete Form 2441, Part III, before you can figure the amount of your credit. Efile state taxes for free See Dependent Care Benefits under How To Figure the Credit, later. Efile state taxes for free Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-7 Application for IRS Individual Taxpayer Identification Number W-10 Dependent Care Provider's Identification and Certification Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040 or Form 1040A, not Form 1040EZ, and meet all the following tests. Efile state taxes for free The care must be for one or more qualifying persons who are identified on Form 2441. Efile state taxes for free (See Qualifying Person Test . Efile state taxes for free ) You (and your spouse if filing jointly) must have earned income during the year. Efile state taxes for free (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Efile state taxes for free ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Efile state taxes for free (See Work-Related Expense Test , later. Efile state taxes for free ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Efile state taxes for free If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. Efile state taxes for free You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. Efile state taxes for free (See Payments to Relatives or Dependents under Work-Related Expense Test, later. Efile state taxes for free ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Efile state taxes for free If you are married, you must file a joint return, unless an exception applies to you. Efile state taxes for free (See Joint Return Test , later. Efile state taxes for free ) You must identify the care provider on your tax return. Efile state taxes for free (See Provider Identification Test , later. Efile state taxes for free ) If you exclude or deduct dependent care benefits provided by a dependent care benefits plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Efile state taxes for free (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. Efile state taxes for free See Reduced Dollar Limit under How To Figure the Credit, later. Efile state taxes for free ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. Efile state taxes for free Figure 32-A. Efile state taxes for free Can You Claim the Credit? Please click here for the text description of the image. Efile state taxes for free Figure 32-A Can You Claim the Credit? Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Efile state taxes for free A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart, later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Efile state taxes for free Dependent defined. Efile state taxes for free   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Efile state taxes for free To be your dependent, a person must be your qualifying child (or your qualifying relative). Efile state taxes for free Qualifying child. Efile state taxes for free   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Efile state taxes for free More information. Efile state taxes for free   For more information about who is a dependent or a qualifying child, see chapter 3. Efile state taxes for free Physically or mentally not able to care for oneself. Efile state taxes for free   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Efile state taxes for free Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Efile state taxes for free Person qualifying for part of year. Efile state taxes for free   You determine a person's qualifying status each day. Efile state taxes for free For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. Efile state taxes for free Also see Yearly limit under Dollar Limit, later. Efile state taxes for free Birth or death of otherwise qualifying person. Efile state taxes for free   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home for more than half the time he or she was alive in 2013. Efile state taxes for free Taxpayer identification number. Efile state taxes for free   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Efile state taxes for free If the correct information is not shown, the credit may be reduced or disallowed. Efile state taxes for free Individual taxpayer identification number (ITIN) for aliens. Efile state taxes for free   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. Efile state taxes for free The ITIN is entered wherever an SSN is requested on a tax return. Efile state taxes for free To apply for an ITIN, see Form W-7. Efile state taxes for free   An ITIN is for tax use only. Efile state taxes for free It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Efile state taxes for free S. Efile state taxes for free law. Efile state taxes for free Adoption taxpayer identification number (ATIN). Efile state taxes for free   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. Efile state taxes for free File Form W-7A, Application for Taxpayer Identification Number for Pending U. Efile state taxes for free S. Efile state taxes for free Adoptions. Efile state taxes for free Child of divorced or separated parents or parents living apart. Efile state taxes for free   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. Efile state taxes for free   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Efile state taxes for free If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. Efile state taxes for free For details and an exception for a parent who works at night, see Pub. Efile state taxes for free 501. Efile state taxes for free   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Efile state taxes for free Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Efile state taxes for free Earned income. Efile state taxes for free   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Efile state taxes for free A net loss from self-employment reduces earned income. Efile state taxes for free Earned income also includes strike benefits and any disability pay you report as wages. Efile state taxes for free   Generally, only taxable compensation is included. Efile state taxes for free However, you can elect to include nontaxable combat pay in earned income. Efile state taxes for free If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Efile state taxes for free (In other words, if one of you makes the election, the other one can also make it but does not have to. Efile state taxes for free ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. Efile state taxes for free Members of certain religious faiths opposed to social security. Efile state taxes for free   Certain income earned by persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes may not be considered earned income for this purpose. Efile state taxes for free See Earned Income Test in Publication 503. Efile state taxes for free Not earned income. Efile state taxes for free   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarship or fellowship grants, except for those reported on a Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received by you, Income of nonresident aliens that is not effectively connected with a U. Efile state taxes for free S. Efile state taxes for free trade or business, or Any amount received for work while an inmate in a penal institution. Efile state taxes for free Rule for student-spouse or spouse not able to care for self. Efile state taxes for free   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. Efile state taxes for free (Your spouse also must live with you for more than half the year. Efile state taxes for free )   If you are filing a joint return, this rule also applies to you. Efile state taxes for free You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Efile state taxes for free   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. Efile state taxes for free   This rule applies to only one spouse for any one month. Efile state taxes for free If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. Efile state taxes for free Full-time student. Efile state taxes for free   You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. Efile state taxes for free You must have been a full-time student for some part of each of 5 calendar months during the year. Efile state taxes for free (The months need not be consecutive. Efile state taxes for free ) School. Efile state taxes for free   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Efile state taxes for free A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Efile state taxes for free Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Efile state taxes for free Expenses are considered work-related only if both of the following are true. Efile state taxes for free They allow you (and your spouse if filing jointly) to work or look for work. Efile state taxes for free They are for a qualifying person's care. Efile state taxes for free Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Efile state taxes for free If you are married, generally both you and your spouse must work or look for work. Efile state taxes for free One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. Efile state taxes for free Your work can be for others or in your own business or partnership. Efile state taxes for free It can be either full time or part time. Efile state taxes for free Work also includes actively looking for work. Efile state taxes for free However, if you do not find a job and have no earned income for the year, you cannot take this credit. Efile state taxes for free See Earned Income Test , earlier. Efile state taxes for free An expense is not considered work-related merely because you had it while you were working. Efile state taxes for free The purpose of the expense must be to allow you to work. Efile state taxes for free Whether your expenses allow you to work or look for work depends on the facts. Efile state taxes for free Example 1. Efile state taxes for free The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Efile state taxes for free Example 2. Efile state taxes for free You work during the day. Efile state taxes for free Your spouse works at night and sleeps during the day. Efile state taxes for free You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Efile state taxes for free Your expenses are considered work-related. Efile state taxes for free Volunteer work. Efile state taxes for free    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Efile state taxes for free Work for part of year. Efile state taxes for free   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. Efile state taxes for free For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work-related. Efile state taxes for free However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). Efile state taxes for free Temporary absence from work. Efile state taxes for free   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. Efile state taxes for free Instead, you can figure your credit including the expenses you paid for the period of absence. Efile state taxes for free   An absence of 2 weeks or less is a short, temporary absence. Efile state taxes for free An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Efile state taxes for free Example. Efile state taxes for free You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Efile state taxes for free You become ill and miss 4 months of work but receive sick pay. Efile state taxes for free You continue to pay the nanny to care for the children while you are ill. Efile state taxes for free Your absence is not a short, temporary absence, and your expenses are not considered work-related. Efile state taxes for free Part-time work. Efile state taxes for free   If you work part-time, you generally must figure your expenses for each day. Efile state taxes for free However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. Efile state taxes for free Any day when you work at least 1 hour is a day of work. Efile state taxes for free Example 1. Efile state taxes for free You work 3 days a week. Efile state taxes for free While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Efile state taxes for free You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Efile state taxes for free Your child attends the center 5 days a week. Efile state taxes for free Your work-related expenses are limited to $150 a week. Efile state taxes for free Example 2. Efile state taxes for free The facts are the same as in Example 1 except the center does not offer a 3-day option. Efile state taxes for free The entire $250 weekly fee may be a work-related expense. Efile state taxes for free Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Efile state taxes for free You do not have to choose the least expensive way of providing care. Efile state taxes for free The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. Efile state taxes for free Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Efile state taxes for free Expenses for household services qualify if part of the services is for the care of qualifying persons. Efile state taxes for free See Household services , later. Efile state taxes for free Expenses not for care. Efile state taxes for free   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Efile state taxes for free However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. Efile state taxes for free   Child support payments are not for care and do not qualify for the credit. Efile state taxes for free Education. Efile state taxes for free   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Efile state taxes for free Expenses to attend kindergarten or a higher grade are not expenses for care. Efile state taxes for free Do not use these expenses to figure your credit. Efile state taxes for free   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Efile state taxes for free   Summer school and tutoring programs are not for care. Efile state taxes for free Example 1. Efile state taxes for free You take your 3-year-old child to a nursery school that provides lunch and educational activities as a part of its preschool childcare service. Efile state taxes for free The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Efile state taxes for free You can count the total cost when you figure the credit. Efile state taxes for free Example 2. Efile state taxes for free You place your 10-year-old child in a boarding school so you can work full time. Efile state taxes for free Only the part of the boarding school expense that is for the care of your child is a work-related expense. Efile state taxes for free You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Efile state taxes for free You cannot count any part of the amount you pay the school for your child's education. Efile state taxes for free Care outside your home. Efile state taxes for free   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. Efile state taxes for free Dependent care center. Efile state taxes for free   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. Efile state taxes for free   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. Efile state taxes for free Camp. Efile state taxes for free   The cost of sending your child to an overnight camp is not considered a work-related expense. Efile state taxes for free The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. Efile state taxes for free Transportation. Efile state taxes for free   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. Efile state taxes for free This includes transportation by bus, subway, taxi, or private car. Efile state taxes for free However, transportation not provided by a care provider is not for the care of a qualifying person. Efile state taxes for free Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. Efile state taxes for free Fees and deposits. Efile state taxes for free   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. Efile state taxes for free However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Efile state taxes for free Example 1. Efile state taxes for free You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. Efile state taxes for free The fee you paid is a work-related expense. Efile state taxes for free Example 2. Efile state taxes for free You placed a deposit with a preschool to reserve a place for your 3-year-old child. Efile state taxes for free You later sent your child to a different preschool and forfeited the deposit. Efile state taxes for free The forfeited deposit is not for care and so is not a work-related expense. Efile state taxes for free Household services. Efile state taxes for free   Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Efile state taxes for free   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Efile state taxes for free They include the services of a housekeeper, maid, or cook. Efile state taxes for free However, they do not include the services of a chauffeur, bartender, or gardener. Efile state taxes for free See Household Services in Publication 503 for more information. Efile state taxes for free   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Efile state taxes for free Taxes paid on wages. Efile state taxes for free   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Efile state taxes for free See Employment Taxes for Household Employers , later. Efile state taxes for free Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. Efile state taxes for free However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. Efile state taxes for free Joint Return Test Generally, married couples must file a joint return to take the credit. Efile state taxes for free However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Efile state taxes for free Legally separated. Efile state taxes for free   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Efile state taxes for free You may be eligible to take the credit on your return using head of household filing status. Efile state taxes for free Married and living apart. Efile state taxes for free   You are not considered married and are eligible to take the credit if all the following apply. Efile state taxes for free You file a return apart from your spouse. Efile state taxes for free Your home is the home of a qualifying person for more than half the year. Efile state taxes for free You pay more than half the cost of keeping up your home for the year. Efile state taxes for free Your spouse does not live in your home for the last 6 months of the year. Efile state taxes for free Costs of keeping up a home. Efile state taxes for free   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. Efile state taxes for free   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Efile state taxes for free   They also do not include the purchase, permanent improvement, or replacement of property. Efile state taxes for free For example, you cannot include the cost of replacing a water heater. Efile state taxes for free However, you can include the cost of repairing a water heater. Efile state taxes for free Death of spouse. Efile state taxes for free   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. Efile state taxes for free If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. Efile state taxes for free Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Efile state taxes for free Use Form 2441, Part I, to show the information. Efile state taxes for free If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). Efile state taxes for free Information needed. Efile state taxes for free   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Efile state taxes for free   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Efile state taxes for free If the care provider is an organization, then it is the employer identification number (EIN). Efile state taxes for free   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). Efile state taxes for free In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Efile state taxes for free   If you cannot provide all of the information or if the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Efile state taxes for free Getting the information. Efile state taxes for free   You can use Form W-10 to request the required information from the care provider. Efile state taxes for free If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10 including: A copy of the provider's social security card, A copy of the provider's completed Form W-4 if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the information. Efile state taxes for free    You should keep this information with your tax records. Efile state taxes for free Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Efile state taxes for free Due diligence. Efile state taxes for free   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Efile state taxes for free However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Efile state taxes for free   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. Efile state taxes for free Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Efile state taxes for free Provider refusal. Efile state taxes for free   If the provider refuses to give you their identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Efile state taxes for free Enter “See Attached Statement” in the columns calling for the information you do not have. Efile state taxes for free Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Efile state taxes for free Be sure to write your name and social security number on this statement. Efile state taxes for free The statement will show that you used due diligence in trying to furnish the necessary information. Efile state taxes for free U. Efile state taxes for free S. Efile state taxes for free citizens and resident aliens living abroad. Efile state taxes for free   If you are living abroad, your care provider may not have, and may not be required to get, a U. Efile state taxes for free S. Efile state taxes for free taxpayer identification number (for example, an SSN or EIN). Efile state taxes for free If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Efile state taxes for free How To Figure the Credit Your credit is a percentage of your work-related expenses. Efile state taxes for free Your expenses are subject to the earned income limit and the dollar limit. Efile state taxes for free The percentage is based on your adjusted gross income. Efile state taxes for free Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Efile state taxes for free Expenses prepaid in an earlier year. Efile state taxes for free   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Efile state taxes for free Claim the expenses for the later year as if they were actually paid in that later year. Efile state taxes for free Expenses not paid until the following year. Efile state taxes for free   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Efile state taxes for free You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Efile state taxes for free See Payments for prior year's expenses under Amount of Credit in Publication 503. Efile state taxes for free    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Efile state taxes for free You may be able to claim a credit for them on your 2014 return. Efile state taxes for free Expenses reimbursed. Efile state taxes for free   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. Efile state taxes for free Example. Efile state taxes for free You paid work-related expenses of $3,000. Efile state taxes for free You are reimbursed $2,000 by a state social services agency. Efile state taxes for free You can use only $1,000 to figure your credit. Efile state taxes for free Medical expenses. Efile state taxes for free   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. Efile state taxes for free You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Efile state taxes for free   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. Efile state taxes for free However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Efile state taxes for free    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Efile state taxes for free Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Efile state taxes for free See Reduced Dollar Limit , later. Efile state taxes for free But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Efile state taxes for free Dependent care benefits. Efile state taxes for free   Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Efile state taxes for free Your salary may have been reduced to pay for these benefits. Efile state taxes for free If you received benefits as an employee, they should be shown in box 10 of your Form W-2. Efile state taxes for free See Statement for employee , later. Efile state taxes for free Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Efile state taxes for free Enter the amount of these benefits on Form 2441, Part III, line 12. Efile state taxes for free Exclusion or deduction. Efile state taxes for free   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Efile state taxes for free Your employer can tell you whether your benefit plan qualifies. Efile state taxes for free To claim the exclusion, you must complete Part III of Form 2441. Efile state taxes for free You cannot use Form 1040EZ. Efile state taxes for free   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Efile state taxes for free Therefore, you would not get an exclusion from wages. Efile state taxes for free Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Efile state taxes for free To claim the deduction, you must use Form 2441. Efile state taxes for free   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Efile state taxes for free The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. Efile state taxes for free See Earned Income Limit, later. Efile state taxes for free    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. Efile state taxes for free Statement for employee. Efile state taxes for free   Your employer must give you a Form W-2 (or similar statement) showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Efile state taxes for free Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Efile state taxes for free Effect of exclusion on credit. Efile state taxes for free   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. Efile state taxes for free Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. Efile state taxes for free Earned income is defined under Earned Income Test , earlier. Efile state taxes for free For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. Efile state taxes for free Separated spouse. Efile state taxes for free   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test , earlier), you are not considered married for purposes of the earned income limit. Efile state taxes for free Use only your income in figuring the earned income limit. Efile state taxes for free Surviving spouse. Efile state taxes for free   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. Efile state taxes for free Community property laws. Efile state taxes for free   You should disregard community property laws when you figure earned income for this credit. Efile state taxes for free You or your spouse is a student or not able to care for self. Efile state taxes for free   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Efile state taxes for free His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. Efile state taxes for free Spouse works. Efile state taxes for free   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Efile state taxes for free Spouse qualifies for part of month. Efile state taxes for free    If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. Efile state taxes for free You are a student or not able to care for self. Efile state taxes for free   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. Efile state taxes for free For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). Efile state taxes for free If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Efile state taxes for free Both spouses qualify. Efile state taxes for free   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. Efile state taxes for free Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Efile state taxes for free This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Efile state taxes for free If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Efile state taxes for free This $6,000 limit does not need to be divided equally among them. Efile state taxes for free For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. Efile state taxes for free Yearly limit. Efile state taxes for free   The dollar limit is a yearly limit. Efile state taxes for free The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Efile state taxes for free Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Efile state taxes for free Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Efile state taxes for free Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. Efile state taxes for free Your reduced dollar limit is figured on Form 2441, Part III. Efile state taxes for free See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. Efile state taxes for free Example 1. Efile state taxes for free George is a widower with one child and earns $24,000 a year. Efile state taxes for free He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. Efile state taxes for free His employer pays an additional $1,000 under a dependent care benefit plan. Efile state taxes for free This $1,000 is excluded from George's income. Efile state taxes for free Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. Efile state taxes for free This is because his dollar limit is reduced as shown next. Efile state taxes for free   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. Efile state taxes for free Randall is married and both he and his wife are employed. Efile state taxes for free Each has earned income in excess of $6,000. Efile state taxes for free They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Efile state taxes for free Randall's work-related expenses are $6,000 for the year. Efile state taxes for free Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. Efile state taxes for free Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Efile state taxes for free Although the dollar limit for his work- related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. Efile state taxes for free This is because his dollar limit is reduced as shown next. Efile state taxes for free   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits Randall selects from employer's cafeteria plan and excludes from income −5,000 3) Reduced dollar limit on expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Efile state taxes for free This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. Efile state taxes for free The following table shows the percentage to use based on adjusted gross income. Efile state taxes for free   IF your adjusted gross income is: THEN the percentage is:       Over   But not over         $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No limit   20%   How To Claim the Credit To claim the credit, you can file Form 1040 or Form 1040A. Efile state taxes for free You cannot claim the credit on Form 1040EZ. Efile state taxes for free Form 1040 or 1040A. Efile state taxes for free   You must complete Form 2441 and attach it to your Form 1040 or 1040A. Efile state taxes for free Enter the credit on Form 1040, line 48, or Form 1040A, line 29. Efile state taxes for free Limit on credit. Efile state taxes for free   The amount of credit you can claim is generally limited to the amount of your tax. Efile state taxes for free For more information, see the Instructions for Form 2441. Efile state taxes for free Tax credit not refundable. Efile state taxes for free   You cannot get a refund for any part of the credit that is more than this limit. Efile state taxes for free Recordkeeping. Efile state taxes for free You should keep records of your work-related expenses. Efile state taxes for free Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and the length of the disability. Efile state taxes for free Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . Efile state taxes for free Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. Efile state taxes for free If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Efile state taxes for free If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Efile state taxes for free Self-employed persons who are in business for themselves are not household employees. Efile state taxes for free Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Efile state taxes for free If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. Efile state taxes for free This control could include providing rules of conduct and appearance and requiring regular reports. Efile state taxes for free In this case, you do not have to pay employment taxes. Efile state taxes for free But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. Efile state taxes for free If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Efile state taxes for free Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Efile state taxes for free Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Efile state taxes for free Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Efile state taxes for free For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Efile state taxes for free State employment tax. Efile state taxes for free   You may also have to pay state unemployment tax. Efile state taxes for free Contact your state unemployment tax office for information. Efile state taxes for free You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. Efile state taxes for free For a list of state unemployment tax agencies, visit the U. Efile state taxes for free S. Efile state taxes for free Department of Labor's website. Efile state taxes for free A link to that website is in Publication 926, or you can find it with an online search. Efile state taxes for free Prev  Up  Next   Home   More Online Publications
Español

Replace Your Vital Documents

Fortunately, you can replace most important personal records. Use these links as a starting point.

  • Address Change  – When you move, be sure to change your address with the Post Office, IRS, and other government agencies, so that you'll continue to receive mail and any government benefits at your new location.
  • Birth, Marriage, and Death Certificates  – Get records based on the location of the birth, death, marriage, or divorce.
  • Damaged Money  – The Treasury Department will exchange mutilated or damaged U.S. currency.
  • Drivers' Licenses and Vehicle Registration  – Find your state's motor vehicle department to get or replace your driver's license, and register your car.
  • Federal Civilian Personnel Records  – Go to the National Archives website for guidance on requesting personnel records for former federal civilian employees. Current federal workers can get personnel records from their human resources office.
  • Green Card Replacement  – Get instructions on how to replace a lost, stolen, or damaged permanent resident card (green card).
  • Medicare Card Replacement  – Learn how to replace a lost, stolen, or damaged Medicare card.
  • Military Service Records  – Get copies of military service records, to prove military service or to research genealogy.
  • Passport  – Report your lost or stolen passport immediately. Contact the nearest U.S. embassy or consulate if your passport is lost or stolen overseas.
  • Replace a Savings Bond  – Replace lost, stolen, or destroyed paper savings bonds.
  • Saving Family Treasures  – The National Archives provides guidelines for the care for some of the more common materials affected by natural disasters or other emergencies.
  • School Records  – Contact your former school or the appropriate school district if the school has closed.
  • Social Security Card Replacement  – Learn how to replace your lost or stolen Social Security card.
  • Tax Return  – Request a copy of your federal tax return from the Internal Revenue Service (IRS).

Back to Top

The Efile State Taxes For Free

Efile state taxes for free 6. Efile state taxes for free   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Efile state taxes for free Vehicles not considered highway vehicles. Efile state taxes for free Idling reduction device. Efile state taxes for free Separate purchase. Efile state taxes for free Leases. Efile state taxes for free Exported vehicle. Efile state taxes for free Tax on resale of tax-paid trailers and semitrailers. Efile state taxes for free Use treated as sale. Efile state taxes for free Sale. Efile state taxes for free Long-term lease. Efile state taxes for free Short-term lease. Efile state taxes for free Related person. Efile state taxes for free Exclusions from tax base. Efile state taxes for free Sales not at arm's length. Efile state taxes for free Installment sales. Efile state taxes for free Repairs and modifications. Efile state taxes for free Further manufacture. Efile state taxes for free Rail trailers and rail vans. Efile state taxes for free Parts and accessories. Efile state taxes for free Trash containers. Efile state taxes for free House trailers. Efile state taxes for free Camper coaches or bodies for self-propelled mobile homes. Efile state taxes for free Farm feed, seed, and fertilizer equipment. Efile state taxes for free Ambulances and hearses. Efile state taxes for free Truck-tractors. Efile state taxes for free Concrete mixers. Efile state taxes for free Registration requirement. Efile state taxes for free Further manufacture. Efile state taxes for free A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. Efile state taxes for free Truck chassis and bodies. Efile state taxes for free Truck trailer and semitrailer chassis and bodies. Efile state taxes for free Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Efile state taxes for free A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. Efile state taxes for free A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Efile state taxes for free A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Efile state taxes for free A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Efile state taxes for free The seller is liable for the tax. Efile state taxes for free Chassis or body. Efile state taxes for free   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Efile state taxes for free Highway vehicle. Efile state taxes for free   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. Efile state taxes for free Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Efile state taxes for free A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. Efile state taxes for free A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Efile state taxes for free A special kind of cargo, goods, supplies, or materials. Efile state taxes for free Some off-highway task unrelated to highway transportation, except as discussed next. Efile state taxes for free Vehicles not considered highway vehicles. Efile state taxes for free   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Efile state taxes for free Specially designed mobile machinery for nontransportation functions. Efile state taxes for free A self-propelled vehicle is not a highway vehicle if all the following apply. Efile state taxes for free The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. Efile state taxes for free The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. Efile state taxes for free The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. Efile state taxes for free Vehicles specially designed for off-highway transportation. Efile state taxes for free A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. Efile state taxes for free To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. Efile state taxes for free It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Efile state taxes for free Nontransportation trailers and semitrailers. Efile state taxes for free A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. Efile state taxes for free For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Efile state taxes for free Gross vehicle weight. Efile state taxes for free   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. Efile state taxes for free It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. Efile state taxes for free Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. Efile state taxes for free   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. Efile state taxes for free Platform truck bodies 21 feet or less in length. Efile state taxes for free Dry freight and refrigerated truck van bodies 24 feet or less in length. Efile state taxes for free Dump truck bodies with load capacities of 8 cubic yards or less. Efile state taxes for free Refuse packer truck bodies with load capacities of 20 cubic yards or less. Efile state taxes for free For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Efile state taxes for free R. Efile state taxes for free B. Efile state taxes for free 2005-14 at www. Efile state taxes for free irs. Efile state taxes for free gov/pub/irs-irbs/irb05-14. Efile state taxes for free pdf. Efile state taxes for free   The gross vehicle weight means the maximum total weight of a loaded vehicle. Efile state taxes for free Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. Efile state taxes for free The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. Efile state taxes for free The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. Efile state taxes for free See Regulations section 145. Efile state taxes for free 4051-1(e)(3) for more information. Efile state taxes for free Parts or accessories. Efile state taxes for free   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Efile state taxes for free For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. Efile state taxes for free The tax applies in this case whether or not the retailer bills the parts or accessories separately. Efile state taxes for free   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. Efile state taxes for free The tax applies unless there is evidence to the contrary. Efile state taxes for free For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. Efile state taxes for free The tax does not apply to parts and accessories that are spares or replacements. Efile state taxes for free   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. Efile state taxes for free Idling reduction device. Efile state taxes for free   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. Efile state taxes for free The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. Efile state taxes for free The EPA discusses idling reduction technologies on its website at www. Efile state taxes for free epa. Efile state taxes for free gov/smartway/technology/idling. Efile state taxes for free htm. Efile state taxes for free Separate purchase. Efile state taxes for free   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Efile state taxes for free The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Efile state taxes for free The installation occurs within 6 months after the vehicle is first placed in service. Efile state taxes for free   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Efile state taxes for free   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Efile state taxes for free This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Efile state taxes for free   The tax does not apply if the installed part or accessory is a replacement part or accessory. Efile state taxes for free The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. Efile state taxes for free However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. Efile state taxes for free Example. Efile state taxes for free You bought a taxable vehicle and placed it in service on April 8. Efile state taxes for free On May 3, you bought and installed parts and accessories at a cost of $850. Efile state taxes for free On July 15, you bought and installed parts and accessories for $300. Efile state taxes for free Tax of $138 (12% of $1,150) applies on July 15. Efile state taxes for free Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Efile state taxes for free First retail sale defined. Efile state taxes for free   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. Efile state taxes for free There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). Efile state taxes for free The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Efile state taxes for free The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. Efile state taxes for free There is no registration requirement. Efile state taxes for free Leases. Efile state taxes for free   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. Efile state taxes for free The tax is imposed on the lessor at the time of the lease. Efile state taxes for free   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. Efile state taxes for free The tax is imposed on the lessor at the time of the lease. Efile state taxes for free Exported vehicle. Efile state taxes for free   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. Efile state taxes for free Tax on resale of tax-paid trailers and semitrailers. Efile state taxes for free   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Efile state taxes for free The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. Efile state taxes for free The credit cannot exceed the tax on the resale. Efile state taxes for free See Regulations section 145. Efile state taxes for free 4052-1(a)(4) for information on the conditions to allowance for the credit. Efile state taxes for free Use treated as sale. Efile state taxes for free   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. Efile state taxes for free Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Efile state taxes for free The tax attaches when the use begins. Efile state taxes for free   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. Efile state taxes for free   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. Efile state taxes for free   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. Efile state taxes for free Presumptive retail sales price. Efile state taxes for free   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. Efile state taxes for free If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. Efile state taxes for free Table 6-1 outlines the appropriate tax base calculation for various transactions. Efile state taxes for free   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Efile state taxes for free But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Efile state taxes for free Sale. Efile state taxes for free   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. Efile state taxes for free Long-term lease. Efile state taxes for free   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. Efile state taxes for free Short-term lease. Efile state taxes for free   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. Efile state taxes for free   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. Efile state taxes for free   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. Efile state taxes for free Related person. Efile state taxes for free   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Efile state taxes for free Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Efile state taxes for free Table 6-1. Efile state taxes for free Tax Base IF the transaction is a. Efile state taxes for free . Efile state taxes for free . Efile state taxes for free THEN figuring the base by using the. Efile state taxes for free . Efile state taxes for free . Efile state taxes for free Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. Efile state taxes for free   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. Efile state taxes for free   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Efile state taxes for free However, you do add a markup if all the following apply. Efile state taxes for free You do not perform any significant activities relating to the processing of the sale of a taxable article. Efile state taxes for free The main reason for processing the sale through you is to avoid or evade the presumed markup. Efile state taxes for free You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Efile state taxes for free In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. Efile state taxes for free Determination of tax base. Efile state taxes for free   These rules apply to both normal retail sales price and presumptive retail sales price computations. Efile state taxes for free To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. Efile state taxes for free However, see Presumptive retail sales price, earlier. Efile state taxes for free Exclusions from tax base. Efile state taxes for free   Exclude from the tax base the retail excise tax imposed on the sale. Efile state taxes for free Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. Efile state taxes for free Also exclude the value of any used component of the article furnished by the first user of the article. Efile state taxes for free   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. Efile state taxes for free These expenses are those incurred in delivery from the retail dealer to the customer. Efile state taxes for free In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. Efile state taxes for free   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. Efile state taxes for free For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. Efile state taxes for free Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Efile state taxes for free Sales not at arm's length. Efile state taxes for free   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. Efile state taxes for free   A sale is not at arm's length if either of the following apply. Efile state taxes for free One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. Efile state taxes for free The sale is made under special arrangements between a seller and a purchaser. Efile state taxes for free Installment sales. Efile state taxes for free   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. Efile state taxes for free The tax is figured on the entire sales price. Efile state taxes for free No part of the tax is deferred because the sales price is paid in installments. Efile state taxes for free Repairs and modifications. Efile state taxes for free   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. Efile state taxes for free This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Efile state taxes for free However, this exception generally does not apply to an article that was not subject to the tax when it was new. Efile state taxes for free Further manufacture. Efile state taxes for free   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. Efile state taxes for free Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. Efile state taxes for free Combining an article with an item in this list does not give rise to taxability. Efile state taxes for free However, see Parts or accessories discussed earlier. Efile state taxes for free Articles exempt from tax. Efile state taxes for free   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Efile state taxes for free Rail trailers and rail vans. Efile state taxes for free   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). Efile state taxes for free Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Efile state taxes for free Parts and accessories. Efile state taxes for free   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. Efile state taxes for free Trash containers. Efile state taxes for free   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Efile state taxes for free It is designed to be used as a trash container. Efile state taxes for free It is not designed to carry freight other than trash. Efile state taxes for free It is not designed to be permanently mounted on or affixed to a truck chassis or body. Efile state taxes for free House trailers. Efile state taxes for free   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Efile state taxes for free Camper coaches or bodies for self-propelled mobile homes. Efile state taxes for free   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. Efile state taxes for free Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Efile state taxes for free Farm feed, seed, and fertilizer equipment. Efile state taxes for free   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. Efile state taxes for free This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. Efile state taxes for free Ambulances and hearses. Efile state taxes for free   This is any ambulance, hearse, or combination ambulance-hearse. Efile state taxes for free Truck-tractors. Efile state taxes for free   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Efile state taxes for free Concrete mixers. Efile state taxes for free   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. Efile state taxes for free This exemption does not apply to the chassis on which the article is mounted. Efile state taxes for free Sales exempt from tax. Efile state taxes for free   The following sales are ordinarily exempt from tax. Efile state taxes for free Sales to a state or local government for its exclusive use. Efile state taxes for free Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Efile state taxes for free Sales to a nonprofit educational organization for its exclusive use. Efile state taxes for free Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Efile state taxes for free Sales for use by the purchaser for further manufacture of other taxable articles (see below). Efile state taxes for free Sales for export or for resale by the purchaser to a second purchaser for export. Efile state taxes for free Sales to the United Nations for official use. Efile state taxes for free Registration requirement. Efile state taxes for free   In general, the seller and buyer must be registered for a sale to be tax free. Efile state taxes for free See the Form 637 instructions for more information. Efile state taxes for free Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. Efile state taxes for free Further manufacture. Efile state taxes for free   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 made the first retail sale of them. Efile state taxes for free Credits or refunds. Efile state taxes for free   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. Efile state taxes for free The person using the article as a component part is eligible for the credit or refund. Efile state taxes for free   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Efile state taxes for free A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. Efile state taxes for free   See also Conditions to allowance in chapter 5. Efile state taxes for free Tire credit. Efile state taxes for free   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. Efile state taxes for free The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Efile state taxes for free This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. Efile state taxes for free Prev  Up  Next   Home   More Online Publications