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

Find assistance with registering to vote and voting.

Registering to Vote

The U.S. Election Assistance Commission has resources for voters, including voter guides, registration information, voting accessibility, and information for military and overseas voters.

Voter Eligibility

To be eligible to vote, you must be a U.S. citizen. In most states, you must be 18 years old to vote, but some states do allow 17 year olds to vote. States also have their own residency requirements to vote. For additional information about state-specific requirements and voter eligibility, contact your state election office.

How to Register

In almost all states, you can register by mail to vote using the National Mail Voter Registration Form. North Dakota, Wyoming, American Samoa, Guam, Puerto Rico, and the U.S. Virgin Islands do not accept the National Mail Voter Registration Form. New Hampshire accepts it only as a request for an absentee voter mail-in registration form. If you live in one of these states, please check with your state election office to find out how to register to vote.

You may also use the National Mail Voter Registration Form to update your registration if you changed your name, to change your address, or to register with a political party.

You may be able to apply to register to vote in person at the following public facilities:

In some states, you can also register online to vote. To learn if your state offers online voter registration, please contact your state election office.

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State Registration Deadlines

Almost every state has a voter registration deadline. In order to be eligible to vote in the November elections, you must submit the National Mail Voter Registration Form by these deadlines:

  • Alabama – Voter registration is closed during the 10 days before an election. Applications must be postmarked or delivered by the eleventh day prior to the election.
  • Alaska – 30 days before the election
  • Arizona – 29 days before the election
  • Arkansas – 30 days before the election
  • California – 15 days before the election
  • Colorado – 29 days before the election. If the application is received in the mails without a postmark, it must be received within 5 days of the close of registration.
  • Connecticut – 14 days before the election
  • Delaware – The fourth Saturday before a primary or general election, and 10 days before a special election.
  • District of Columbia – 30 days before the election
  • Florida – 29 days before the election
  • Georgia – The fifth Monday before any general primary, general election, or presidential preference primary, or regularly scheduled special election following the Georgia Election Code. If a special  election is scheduled on a date other that those dates prescribed by the Georgia Election Code, registration would close on the fifth day after the call.
  • Hawaii – 30 days before the election
  • Idaho – 25 days before the election
  • Illinois – 28 days before the election
  • Indiana – 29 days before the election
  • Iowa – Must be delivered by 5 PM, 10 days before the election, if it is a state primary or general election; 11 days before all others. Registration forms which are postmarked 15 or more days before an election are considered on time even if received after the deadline. If you fail to meet these deadlines, you can register to vote on election day.
  • Kansas – Postmarked or delivered 21 days before the election.
  • Kentucky – 29 days before the election
  • Louisiana – 30 days before the election
  • Maine – Delivered 21 business days before the election or you can register in-person up to and including election day.
  • Maryland – Delivered by 9 PM, 21 days before the election
  • Massachusetts – 20 days before the election
  • Michigan – 30 days before the election
  • Minnesota – Delivered by 5 PM, 21 days before the election. You can also register at the polling place on election day.
  • Mississippi – 30 days before the election
  • Missouri – 28 days before the election
  • Montana – 30 days before the election
  • Nebraska – The third Friday before the election (or delivered by 6 PM, on the second Friday before the election)
  • Nevada – The deadline for mail-in registration is the fifth Saturday before any primary or general election. In person registration remains available until 9 PM on the third Tuesday preceding any primary or general election. You may register to vote in person only by appearing at the office of the County Clerk/Registrar of Voters.
  • New Hampshire – Town and city clerks will accept the National Mail Voter Registration Form only as a request for their own absentee voter mail-in registration form, which your city or town clerk must receive by 10 days before the election. You can register at the town or city clerk’s office or in-person on election day.
  • New Jersey – 21 days before the election
  • New Mexico – 28 days before the election
  • New York – 25 days before the election
  • North Carolina – Postmarked 25 days before the election or received in the elections office or designated voter registration agency site by 5 PM, 25 days before the election.
  • North Dakota – No voter registration
  • Ohio – 30 days before the election
  • Oklahoma – 25 days before the election
  • Oregon – 21 days before the election
  • Pennsylvania – 30 days before an election or primary
  • Rhode Island – 30 days before the election
  • South Carolina – 30 days before the election
  • South Dakota – Received 15 days before the election
  • Tennessee – 30 days before the election
  • Texas – 30 days before the election
  • Utah – 30 days before the election for mail-in applications and 15 days before the election for walk-in registration at the county clerk’s office
  • Vermont – Delivered to the town clerk before 5 PM, on the Wednesday before the election
  • Virginia – Delivered 22 days before the election
  • Washington – 29 days before the election or 8 days before the election if delivered in person to the local voter registration office
  • West Virginia – 21 days before the election
  • Wisconsin – 20 days before the election or completed in the local voter registration office up to 5 PM or the close of business, whichever is later, on the Friday before the election. You can also register at the polling place on election day.
  • Wyoming – Cannot accept the National Mail Voter Registration Form. You can register in-person, by mail, or at the polls on election day.

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The Free 1040 Ez Filing

Free 1040 ez filing 1. Free 1040 ez filing   Definitions You Need To Know Table of Contents Other options. Free 1040 ez filing Exception. Free 1040 ez filing Certain terms used in this publication are defined below. Free 1040 ez filing The same term used in another publication may have a slightly different meaning. Free 1040 ez filing Annual additions. Free 1040 ez filing   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. Free 1040 ez filing Annual benefits. Free 1040 ez filing   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. Free 1040 ez filing Business. Free 1040 ez filing   A business is an activity in which a profit motive is present and economic activity is involved. Free 1040 ez filing Service as a newspaper carrier under age 18 or as a public official is not a business. Free 1040 ez filing Common-law employee. Free 1040 ez filing   A common-law employee is any individual who, under common law, would have the status of an employee. Free 1040 ez filing A leased employee can also be a common-law employee. Free 1040 ez filing   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. Free 1040 ez filing For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. Free 1040 ez filing   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. Free 1040 ez filing For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. Free 1040 ez filing S. Free 1040 ez filing citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. Free 1040 ez filing   However, an individual may be a common-law employee and a self-employed person as well. Free 1040 ez filing For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. Free 1040 ez filing In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. Free 1040 ez filing However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. Free 1040 ez filing Compensation. Free 1040 ez filing   Compensation for plan allocations is the pay a participant received from you for personal services for a year. Free 1040 ez filing You can generally define compensation as including all the following payments. Free 1040 ez filing Wages and salaries. Free 1040 ez filing Fees for professional services. Free 1040 ez filing Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. Free 1040 ez filing Commissions and tips. Free 1040 ez filing Fringe benefits. Free 1040 ez filing Bonuses. Free 1040 ez filing   For a self-employed individual, compensation means the earned income, discussed later, of that individual. Free 1040 ez filing   Compensation generally includes amounts deferred in the following employee benefit plans. Free 1040 ez filing These amounts are elective deferrals. Free 1040 ez filing Qualified cash or deferred arrangement (section 401(k) plan). Free 1040 ez filing Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. Free 1040 ez filing Section 457 nonqualified deferred compensation plan. Free 1040 ez filing Section 125 cafeteria plan. Free 1040 ez filing   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. Free 1040 ez filing The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. Free 1040 ez filing Other options. Free 1040 ez filing   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. Free 1040 ez filing The employee's wages as defined for income tax withholding purposes. Free 1040 ez filing The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. Free 1040 ez filing The employee's social security wages (including elective deferrals). Free 1040 ez filing   Compensation generally cannot include either of the following items. Free 1040 ez filing Nontaxable reimbursements or other expense allowances. Free 1040 ez filing Deferred compensation (other than elective deferrals). Free 1040 ez filing SIMPLE plans. Free 1040 ez filing   A special definition of compensation applies for SIMPLE plans. Free 1040 ez filing See chapter 3. Free 1040 ez filing Contribution. Free 1040 ez filing   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. Free 1040 ez filing Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. Free 1040 ez filing Deduction. Free 1040 ez filing   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. Free 1040 ez filing Limits apply to the amount deductible. Free 1040 ez filing Earned income. Free 1040 ez filing   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. Free 1040 ez filing   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. Free 1040 ez filing Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. Free 1040 ez filing It includes income from licensing the use of property other than goodwill. Free 1040 ez filing   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. Free 1040 ez filing   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. Free 1040 ez filing Employer. Free 1040 ez filing   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. Free 1040 ez filing A sole proprietor is treated as his or her own employer for retirement plan purposes. Free 1040 ez filing However, a partner is not an employer for retirement plan purposes. Free 1040 ez filing Instead, the partnership is treated as the employer of each partner. Free 1040 ez filing Highly compensated employee. Free 1040 ez filing   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. Free 1040 ez filing Leased employee. Free 1040 ez filing   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. Free 1040 ez filing Provides services to you under an agreement between you and a leasing organization. Free 1040 ez filing Has performed services for you (or for you and related persons) substantially full time for at least 1 year. Free 1040 ez filing Performs services under your primary direction or control. Free 1040 ez filing Exception. Free 1040 ez filing   A leased employee is not treated as your employee if all the following conditions are met. Free 1040 ez filing Leased employees are not more than 20% of your non-highly compensated work force. Free 1040 ez filing The employee is covered under the leasing organization's qualified pension plan. Free 1040 ez filing The leasing organization's plan is a money purchase pension plan that has all the following provisions. Free 1040 ez filing Immediate participation. Free 1040 ez filing (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. Free 1040 ez filing ) Full and immediate vesting. Free 1040 ez filing A nonintegrated employer contribution rate of at least 10% of compensation for each participant. Free 1040 ez filing However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. Free 1040 ez filing Net earnings from self-employment. Free 1040 ez filing   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. Free 1040 ez filing Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. Free 1040 ez filing   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. Free 1040 ez filing   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. Free 1040 ez filing You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. Free 1040 ez filing   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). Free 1040 ez filing It does not include income passed through to shareholders of S corporations. Free 1040 ez filing Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. Free 1040 ez filing Distributions of other income or loss to limited partners are not net earnings from self-employment. Free 1040 ez filing   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. Free 1040 ez filing Qualified plan. Free 1040 ez filing   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. Free 1040 ez filing You can deduct contributions made to the plan for your employees. Free 1040 ez filing Earnings on these contributions are generally tax free until distributed at retirement. Free 1040 ez filing Profit-sharing, money purchase, and defined benefit plans are qualified plans. Free 1040 ez filing A 401(k) plan is also a qualified plan. Free 1040 ez filing Participant. Free 1040 ez filing   A participant is an eligible employee who is covered by your retirement plan. Free 1040 ez filing See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. Free 1040 ez filing Partner. Free 1040 ez filing   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. Free 1040 ez filing For retirement plans, a partner is treated as an employee of the partnership. Free 1040 ez filing Self-employed individual. Free 1040 ez filing   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. Free 1040 ez filing Sole proprietors and partners are self-employed. Free 1040 ez filing Self-employment can include part-time work. Free 1040 ez filing   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. Free 1040 ez filing See Common-law employee and Net earnings from self-employment , earlier. Free 1040 ez filing   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. Free 1040 ez filing See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. Free 1040 ez filing Sole proprietor. Free 1040 ez filing   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. Free 1040 ez filing For retirement plans, a sole proprietor is treated as both an employer and an employee. Free 1040 ez filing Prev  Up  Next   Home   More Online Publications