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Irs 2010 Tax Forms

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Irs 2010 Tax Forms

Irs 2010 tax forms 5. Irs 2010 tax forms   Wages, Salaries, and Other Earnings Table of Contents Reminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Irs 2010 tax forms Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Reminder Foreign income. Irs 2010 tax forms   If you are a U. Irs 2010 tax forms S. Irs 2010 tax forms citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. Irs 2010 tax forms S. Irs 2010 tax forms law. Irs 2010 tax forms This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. Irs 2010 tax forms This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Irs 2010 tax forms If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Irs 2010 tax forms For details, see Publication 54, Tax Guide for U. Irs 2010 tax forms S. Irs 2010 tax forms Citizens and Resident Aliens Abroad. Irs 2010 tax forms Introduction This chapter discusses compensation received for services as an employee, such as wages, salaries, and fringe benefits. Irs 2010 tax forms The following topics are included. Irs 2010 tax forms Bonuses and awards. Irs 2010 tax forms Special rules for certain employees. Irs 2010 tax forms Sickness and injury benefits. Irs 2010 tax forms The chapter explains what income is included in the employee's gross income and what is not included. Irs 2010 tax forms Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income Employee Compensation This section discusses various types of employee compensation including fringe benefits, retirement plan contributions, stock options, and restricted property. Irs 2010 tax forms Form W-2. Irs 2010 tax forms    If you are an employee, you should receive Form W-2 from your employer showing the pay you received for your services. Irs 2010 tax forms Include your pay on line 7 of Form 1040 or Form 1040A, or on line 1 of Form 1040EZ, even if you do not receive a Form W-2. Irs 2010 tax forms   If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. Irs 2010 tax forms These wages must be included on line 7 of Form 1040. Irs 2010 tax forms See Form 8919 for more information. Irs 2010 tax forms Childcare providers. Irs 2010 tax forms    If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. Irs 2010 tax forms If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Irs 2010 tax forms You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. Irs 2010 tax forms Babysitting. Irs 2010 tax forms   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. Irs 2010 tax forms Miscellaneous Compensation This section discusses different types of employee compensation. Irs 2010 tax forms Advance commissions and other earnings. Irs 2010 tax forms   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. Irs 2010 tax forms    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. Irs 2010 tax forms If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), or you may be able to take a credit for that year. Irs 2010 tax forms See Repayments in chapter 12. Irs 2010 tax forms Allowances and reimbursements. Irs 2010 tax forms    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463. Irs 2010 tax forms If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. Irs 2010 tax forms Back pay awards. Irs 2010 tax forms    Include in income amounts you are awarded in a settlement or judgment for back pay. Irs 2010 tax forms These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. Irs 2010 tax forms They should be reported to you by your employer on Form W-2. Irs 2010 tax forms Bonuses and awards. Irs 2010 tax forms   Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. Irs 2010 tax forms These include prizes such as vacation trips for meeting sales goals. Irs 2010 tax forms If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. Irs 2010 tax forms However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. Irs 2010 tax forms Employee achievement award. Irs 2010 tax forms   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. Irs 2010 tax forms However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. Irs 2010 tax forms Your employer can tell you whether your award is a qualified plan award. Irs 2010 tax forms Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. Irs 2010 tax forms   However, the exclusion does not apply to the following awards: A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. Irs 2010 tax forms A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. Irs 2010 tax forms Example. Irs 2010 tax forms Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. Irs 2010 tax forms Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. Irs 2010 tax forms However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 – $1,600) in his income. Irs 2010 tax forms Differential wage payments. Irs 2010 tax forms   This is any payment made to you by an employer for any period during which you are, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages you would have received from the employer during that period. Irs 2010 tax forms These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. Irs 2010 tax forms The payments are reported as wages on Form W-2. Irs 2010 tax forms Government cost-of-living allowances. Irs 2010 tax forms   Most payments received by U. Irs 2010 tax forms S. Irs 2010 tax forms Government civilian employees for working abroad are taxable. Irs 2010 tax forms However, certain cost-of-living allowances are tax free. Irs 2010 tax forms Publication 516, U. Irs 2010 tax forms S. Irs 2010 tax forms Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Irs 2010 tax forms Nonqualified deferred compensation plans. Irs 2010 tax forms   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. Irs 2010 tax forms This amount is shown on Form W-2, box 12, using code Y. Irs 2010 tax forms This amount is not included in your income. Irs 2010 tax forms   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. Irs 2010 tax forms This amount is included in your wages shown on Form W-2, box 1. Irs 2010 tax forms It is also shown on Form W-2, box 12, using code Z. Irs 2010 tax forms Note received for services. Irs 2010 tax forms    If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. Irs 2010 tax forms When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. Irs 2010 tax forms Do not include that part again in your income. Irs 2010 tax forms Include the rest of the payment in your income in the year of payment. Irs 2010 tax forms   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. Irs 2010 tax forms Severance pay. Irs 2010 tax forms   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. Irs 2010 tax forms Accrued leave payment. Irs 2010 tax forms    If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. Irs 2010 tax forms   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. Irs 2010 tax forms You can reduce gross wages by the amount you repaid in the same tax year in which you received it. Irs 2010 tax forms Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on the return and the wages on your Forms W-2. Irs 2010 tax forms Outplacement services. Irs 2010 tax forms   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. Irs 2010 tax forms    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). Irs 2010 tax forms Sick pay. Irs 2010 tax forms   Pay you receive from your employer while you are sick or injured is part of your salary or wages. Irs 2010 tax forms In addition, you must include in your income sick pay benefits received from any of the following payers: A welfare fund. Irs 2010 tax forms A state sickness or disability fund. Irs 2010 tax forms An association of employers or employees. Irs 2010 tax forms An insurance company, if your employer paid for the plan. Irs 2010 tax forms However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. Irs 2010 tax forms For more information, see Publication 525. Irs 2010 tax forms Social security and Medicare taxes paid by employer. Irs 2010 tax forms   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. Irs 2010 tax forms The payment also is treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. Irs 2010 tax forms However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. Irs 2010 tax forms Stock appreciation rights. Irs 2010 tax forms   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. Irs 2010 tax forms When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. Irs 2010 tax forms You include the cash payment in your income in the year you use the right. Irs 2010 tax forms Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. Irs 2010 tax forms Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. Irs 2010 tax forms Accounting period. Irs 2010 tax forms   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. Irs 2010 tax forms Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. Irs 2010 tax forms The general rule: benefits are reported for a full calendar year (January 1–December 31). Irs 2010 tax forms The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. Irs 2010 tax forms For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. Irs 2010 tax forms  Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. Irs 2010 tax forms   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). Irs 2010 tax forms Form W-2. Irs 2010 tax forms   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. Irs 2010 tax forms Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). Irs 2010 tax forms However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). Irs 2010 tax forms Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. Irs 2010 tax forms Benefits you receive from the plan may be taxable, as explained later under Sickness and Injury Benefits . Irs 2010 tax forms For information on the items covered in this section, other than Long-term care coverage, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Irs 2010 tax forms Long-term care coverage. Irs 2010 tax forms    Contributions by your employer to provide coverage for long-term care services generally are not included in your income. Irs 2010 tax forms However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. Irs 2010 tax forms This amount will be reported as wages in box 1 of your Form W-2. Irs 2010 tax forms   Contributions you make to the plan are discussed in Publication 502, Medical and Dental Expenses. Irs 2010 tax forms Archer MSA contributions. Irs 2010 tax forms    Contributions by your employer to your Archer MSA generally are not included in your income. Irs 2010 tax forms Their total will be reported in box 12 of Form W-2 with code R. Irs 2010 tax forms You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Irs 2010 tax forms File the form with your return. Irs 2010 tax forms Health flexible spending arrangement (health FSA). Irs 2010 tax forms   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. Irs 2010 tax forms Note. Irs 2010 tax forms Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. Irs 2010 tax forms The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. Irs 2010 tax forms For more information, see Notice 2012-40, 2012-26 I. Irs 2010 tax forms R. Irs 2010 tax forms B. Irs 2010 tax forms 1046, available at www. Irs 2010 tax forms irs. Irs 2010 tax forms gov/irb/2012-26 IRB/ar09. Irs 2010 tax forms html. Irs 2010 tax forms Health reimbursement arrangement (HRA). Irs 2010 tax forms   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. Irs 2010 tax forms Health savings accounts (HSA). Irs 2010 tax forms   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. Irs 2010 tax forms Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. Irs 2010 tax forms Contributions made by your employer are not included in your income. Irs 2010 tax forms Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. Irs 2010 tax forms Distributions not used for qualified medical expenses are included in your income. Irs 2010 tax forms See Publication 969 for the requirements of an HSA. Irs 2010 tax forms   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. Irs 2010 tax forms The contributions are treated as a distribution of money and are not included in the partner's gross income. Irs 2010 tax forms Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. Irs 2010 tax forms In both situations, the partner can deduct the contribution made to the partner's HSA. Irs 2010 tax forms   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. Irs 2010 tax forms The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. Irs 2010 tax forms Qualified HSA funding distribution. Irs 2010 tax forms   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. Irs 2010 tax forms See Publication 590 for the requirements for these qualified HSA funding distributions. Irs 2010 tax forms Failure to maintain eligibility. Irs 2010 tax forms   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. Irs 2010 tax forms If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. Irs 2010 tax forms This income is also subject to an additional 10% tax. Irs 2010 tax forms Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. Irs 2010 tax forms See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Irs 2010 tax forms Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. Irs 2010 tax forms They also are included as social security and Medicare wages in boxes 3 and 5. Irs 2010 tax forms However, they are not included as wages in box 1. Irs 2010 tax forms To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. Irs 2010 tax forms File the form with your return. Irs 2010 tax forms De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. Irs 2010 tax forms In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. Irs 2010 tax forms Holiday gifts. Irs 2010 tax forms   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. Irs 2010 tax forms However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. Irs 2010 tax forms Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. Irs 2010 tax forms For more information, see Publication 970, Tax Benefits for Education. Irs 2010 tax forms Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. Irs 2010 tax forms However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. Irs 2010 tax forms For exceptions, see Entire cost excluded , and Entire cost taxed , later. Irs 2010 tax forms If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. Irs 2010 tax forms Also, it is shown separately in box 12 with code C. Irs 2010 tax forms Group-term life insurance. Irs 2010 tax forms   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. Irs 2010 tax forms Permanent benefits. Irs 2010 tax forms   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. Irs 2010 tax forms Your employer should be able to tell you the amount to include in your income. Irs 2010 tax forms Accidental death benefits. Irs 2010 tax forms   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. Irs 2010 tax forms Former employer. Irs 2010 tax forms   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. Irs 2010 tax forms Also, it is shown separately in box 12 with code C. Irs 2010 tax forms Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. Irs 2010 tax forms You must pay these taxes with your income tax return. Irs 2010 tax forms Include them on line 60, Form 1040, and follow the instructions for line 60. Irs 2010 tax forms For more information, see the Instructions for Form 1040. Irs 2010 tax forms Two or more employers. Irs 2010 tax forms   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. Irs 2010 tax forms If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. Irs 2010 tax forms You must figure how much to include in your income. Irs 2010 tax forms Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. Irs 2010 tax forms Figuring the taxable cost. Irs 2010 tax forms   Use the following worksheet to figure the amount to include in your income. Irs 2010 tax forms     Worksheet 5-1. Irs 2010 tax forms Figuring the Cost of Group-Term Life Insurance To Include in Income 1. Irs 2010 tax forms Enter the total amount of your insurance coverage from your employer(s) 1. Irs 2010 tax forms   2. Irs 2010 tax forms Limit on exclusion for employer-provided group-term life insurance coverage 2. Irs 2010 tax forms 50,000 3. Irs 2010 tax forms Subtract line 2 from line 1 3. Irs 2010 tax forms   4. Irs 2010 tax forms Divide line 3 by $1,000. Irs 2010 tax forms Figure to the nearest tenth 4. Irs 2010 tax forms   5. Irs 2010 tax forms Go to Table 5-1. Irs 2010 tax forms Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Irs 2010 tax forms   6. Irs 2010 tax forms Multiply line 4 by line 5 6. Irs 2010 tax forms   7. Irs 2010 tax forms Enter the number of full months of coverage at this cost. Irs 2010 tax forms 7. Irs 2010 tax forms   8. Irs 2010 tax forms Multiply line 6 by line 7 8. Irs 2010 tax forms   9. Irs 2010 tax forms Enter the premiums you paid per month 9. Irs 2010 tax forms       10. Irs 2010 tax forms Enter the number of months you paid the premiums 10. Irs 2010 tax forms       11. Irs 2010 tax forms Multiply line 9 by line 10. Irs 2010 tax forms 11. Irs 2010 tax forms   12. Irs 2010 tax forms Subtract line 11 from line 8. Irs 2010 tax forms Include this amount in your income as wages 12. Irs 2010 tax forms      Table 5-1. Irs 2010 tax forms Cost of $1,000 of Group-Term Life Insurance for One Month Age Cost Under 25 $. Irs 2010 tax forms 05 25 through 29 . Irs 2010 tax forms 06 30 through 34 . Irs 2010 tax forms 08 35 through 39 . Irs 2010 tax forms 09 40 through 44 . Irs 2010 tax forms 10 45 through 49 . Irs 2010 tax forms 15 50 through 54 . Irs 2010 tax forms 23 55 through 59 . Irs 2010 tax forms 43 60 through 64 . Irs 2010 tax forms 66 65 through 69 1. Irs 2010 tax forms 27 70 and older 2. Irs 2010 tax forms 06 Example. Irs 2010 tax forms You are 51 years old and work for employers A and B. Irs 2010 tax forms Both employers provide group-term life insurance coverage for you for the entire year. Irs 2010 tax forms Your coverage is $35,000 with employer A and $45,000 with employer B. Irs 2010 tax forms You pay premiums of $4. Irs 2010 tax forms 15 a month under the employer B group plan. Irs 2010 tax forms You figure the amount to include in your income as shown in Worksheet 5-1. Irs 2010 tax forms Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated, later. Irs 2010 tax forms Worksheet 5-1. Irs 2010 tax forms Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated 1. Irs 2010 tax forms Enter the total amount of your insurance coverage from your employer(s) 1. Irs 2010 tax forms 80,000 2. Irs 2010 tax forms Limit on exclusion for employer-provided group-term life insurance coverage 2. Irs 2010 tax forms 50,000 3. Irs 2010 tax forms Subtract line 2 from line 1 3. Irs 2010 tax forms 30,000 4. Irs 2010 tax forms Divide line 3 by $1,000. Irs 2010 tax forms Figure to the nearest tenth 4. Irs 2010 tax forms 30. Irs 2010 tax forms 0 5. Irs 2010 tax forms Go to Table 5-1. Irs 2010 tax forms Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Irs 2010 tax forms . Irs 2010 tax forms 23 6. Irs 2010 tax forms Multiply line 4 by line 5 6. Irs 2010 tax forms 6. Irs 2010 tax forms 90 7. Irs 2010 tax forms Enter the number of full months of coverage at this cost. Irs 2010 tax forms 7. Irs 2010 tax forms 12 8. Irs 2010 tax forms Multiply line 6 by line 7 8. Irs 2010 tax forms 82. Irs 2010 tax forms 80 9. Irs 2010 tax forms Enter the premiums you paid per month 9. Irs 2010 tax forms 4. Irs 2010 tax forms 15     10. Irs 2010 tax forms Enter the number of months you paid the premiums 10. Irs 2010 tax forms 12     11. Irs 2010 tax forms Multiply line 9 by line 10. Irs 2010 tax forms 11. Irs 2010 tax forms 49. Irs 2010 tax forms 80 12. Irs 2010 tax forms Subtract line 11 from line 8. Irs 2010 tax forms Include this amount in your income as wages 12. Irs 2010 tax forms 33. Irs 2010 tax forms 00 Entire cost excluded. Irs 2010 tax forms   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. Irs 2010 tax forms You are permanently and totally disabled and have ended your employment. Irs 2010 tax forms Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. Irs 2010 tax forms A charitable organization (defined in chapter 24) to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. Irs 2010 tax forms (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. Irs 2010 tax forms ) The plan existed on January 1, 1984, and You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. Irs 2010 tax forms Entire cost taxed. Irs 2010 tax forms   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply: The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. Irs 2010 tax forms You are a key employee and your employer's plan discriminates in favor of key employees. Irs 2010 tax forms Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. Irs 2010 tax forms Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. Irs 2010 tax forms You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. Irs 2010 tax forms Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. Irs 2010 tax forms A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. Irs 2010 tax forms Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. Irs 2010 tax forms However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. Irs 2010 tax forms Exclusion limit. Irs 2010 tax forms   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. Irs 2010 tax forms   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. Irs 2010 tax forms   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. Irs 2010 tax forms   If the benefits have a value that is more than these limits, the excess must be included in your income. Irs 2010 tax forms You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. Irs 2010 tax forms Commuter highway vehicle. Irs 2010 tax forms   This is a highway vehicle that seats at least six adults (not including the driver). Irs 2010 tax forms At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). Irs 2010 tax forms Transit pass. Irs 2010 tax forms   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. Irs 2010 tax forms Qualified parking. Irs 2010 tax forms   This is parking provided to an employee at or near the employer's place of business. Irs 2010 tax forms It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. Irs 2010 tax forms It does not include parking at or near the employee's home. Irs 2010 tax forms Qualified bicycle commuting. Irs 2010 tax forms   This is reimbursement based on the number of qualified bicycle commuting months for the year. Irs 2010 tax forms A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. Irs 2010 tax forms The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. Irs 2010 tax forms Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. Irs 2010 tax forms (Your employer can tell you whether your retirement plan is qualified. Irs 2010 tax forms ) However, the cost of life insurance coverage included in the plan may have to be included. Irs 2010 tax forms See Group-Term Life Insurance , earlier, under Fringe Benefits. Irs 2010 tax forms If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. Irs 2010 tax forms However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. Irs 2010 tax forms For information on distributions from retirement plans, see Publication 575, Pension and Annuity Income (or Publication 721, Tax Guide to U. Irs 2010 tax forms S. Irs 2010 tax forms Civil Service Retirement Benefits, if you are a federal employee or retiree). Irs 2010 tax forms Elective deferrals. Irs 2010 tax forms   If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. Irs 2010 tax forms The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. Irs 2010 tax forms An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. Irs 2010 tax forms However, it is included in wages subject to social security and Medicare taxes. Irs 2010 tax forms   Elective deferrals include elective contributions to the following retirement plans. Irs 2010 tax forms Cash or deferred arrangements (section 401(k) plans). Irs 2010 tax forms The Thrift Savings Plan for federal employees. Irs 2010 tax forms Salary reduction simplified employee pension plans (SARSEP). Irs 2010 tax forms Savings incentive match plans for employees (SIMPLE plans). Irs 2010 tax forms Tax-sheltered annuity plans (403(b) plans). Irs 2010 tax forms Section 501(c)(18)(D) plans. Irs 2010 tax forms Section 457 plans. Irs 2010 tax forms Qualified automatic contribution arrangements. Irs 2010 tax forms   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. Irs 2010 tax forms You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. Irs 2010 tax forms The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. Irs 2010 tax forms   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. Irs 2010 tax forms Overall limit on deferrals. Irs 2010 tax forms   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3) and (5) above. Irs 2010 tax forms The limit for SIMPLE plans is $12,000. Irs 2010 tax forms The limit for section 501(c)(18)(D) plans is the lesser of $7,000 or 25% of your compensation. Irs 2010 tax forms The limit for section 457 plans is the lesser of your includible compensation or $17,500. Irs 2010 tax forms Amounts deferred under specific plan limits are part of the overall limit on deferrals. Irs 2010 tax forms Designated Roth contributions. Irs 2010 tax forms   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. Irs 2010 tax forms Designated Roth contributions are treated as elective deferrals, except that they are included in income. Irs 2010 tax forms Excess deferrals. Irs 2010 tax forms   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. Irs 2010 tax forms However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. Irs 2010 tax forms   If you set aside more than the limit, the excess generally must be included in your income for that year, unless you have an excess deferral of a designated Roth contribution. Irs 2010 tax forms See Publication 525 for a discussion of the tax treatment of excess deferrals. Irs 2010 tax forms Catch-up contributions. Irs 2010 tax forms   You may be allowed catch-up contributions (additional elective deferral) if you are age 50 or older by the end of your tax year. Irs 2010 tax forms Stock Options If you receive a nonstatutory option to buy or sell stock or other property as payment for your services, you usually will have income when you receive the option, when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option. Irs 2010 tax forms However, if your option is a statutory stock option, you will not have any income until you sell or exchange your stock. Irs 2010 tax forms Your employer can tell you which kind of option you hold. Irs 2010 tax forms For more information, see Publication 525. Irs 2010 tax forms Restricted Property In most cases, if you receive property for your services, you must include its fair market value in your income in the year you receive the property. Irs 2010 tax forms However, if you receive stock or other property that has certain restrictions that affect its value, you do not include the value of the property in your income until it has substantially vested. Irs 2010 tax forms (You can choose to include the value of the property in your income in the year it is transferred to you. Irs 2010 tax forms ) For more information, see Restricted Property in Publication 525. Irs 2010 tax forms Dividends received on restricted stock. Irs 2010 tax forms   Dividends you receive on restricted stock are treated as compensation and not as dividend income. Irs 2010 tax forms Your employer should include these payments on your Form W-2. Irs 2010 tax forms Stock you chose to include in income. Irs 2010 tax forms   Dividends you receive on restricted stock you chose to include in your income in the year transferred are treated the same as any other dividends. Irs 2010 tax forms Report them on your return as dividends. Irs 2010 tax forms For a discussion of dividends, see chapter 8. Irs 2010 tax forms    For information on how to treat dividends reported on both your Form W-2 and Form 1099-DIV, see Dividends received on restricted stock in Publication 525. Irs 2010 tax forms Special Rules for Certain Employees This section deals with special rules for people in certain types of employment: members of the clergy, members of religious orders, people working for foreign employers, military personnel, and volunteers. Irs 2010 tax forms Clergy Generally, if you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Irs 2010 tax forms , in addition to your salary. Irs 2010 tax forms If the offering is made to the religious institution, it is not taxable to you. Irs 2010 tax forms If you are a member of a religious organization and you give your outside earnings to the religious organization, you still must include the earnings in your income. Irs 2010 tax forms However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Irs 2010 tax forms See chapter 24. Irs 2010 tax forms Pension. Irs 2010 tax forms    A pension or retirement pay for a member of the clergy usually is treated as any other pension or annuity. Irs 2010 tax forms It must be reported on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Irs 2010 tax forms Housing. Irs 2010 tax forms    Special rules for housing apply to members of the clergy. Irs 2010 tax forms Under these rules, you do not include in your income the rental value of a home (including utilities) or a designated housing allowance provided to you as part of your pay. Irs 2010 tax forms However, the exclusion cannot be more than the reasonable pay for your service. Irs 2010 tax forms If you pay for the utilities, you can exclude any allowance designated for utility cost, up to your actual cost. Irs 2010 tax forms The home or allowance must be provided as compensation for your services as an ordained, licensed, or commissioned minister. Irs 2010 tax forms However, you must include the rental value of the home or the housing allowance as earnings from self-employment on Schedule SE (Form 1040) if you are subject to the self-employment tax. Irs 2010 tax forms For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Irs 2010 tax forms Members of Religious Orders If you are a member of a religious order who has taken a vow of poverty, how you treat earnings that you renounce and turn over to the order depends on whether your services are performed for the order. Irs 2010 tax forms Services performed for the order. Irs 2010 tax forms   If you are performing the services as an agent of the order in the exercise of duties required by the order, do not include in your income the amounts turned over to the order. Irs 2010 tax forms   If your order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to be performing the services as an agent of the order. Irs 2010 tax forms Any wages you earn as an agent of an order that you turn over to the order are not included in your income. Irs 2010 tax forms Example. Irs 2010 tax forms You are a member of a church order and have taken a vow of poverty. Irs 2010 tax forms You renounce any claims to your earnings and turn over to the order any salaries or wages you earn. Irs 2010 tax forms You are a registered nurse, so your order assigns you to work in a hospital that is an associated institution of the church. Irs 2010 tax forms However, you remain under the general direction and control of the order. Irs 2010 tax forms You are considered to be an agent of the order and any wages you earn at the hospital that you turn over to your order are not included in your income. Irs 2010 tax forms Services performed outside the order. Irs 2010 tax forms   If you are directed to work outside the order, your services are not an exercise of duties required by the order unless they meet both of the following requirements: They are the kind of services that are ordinarily the duties of members of the order. Irs 2010 tax forms They are part of the duties that you must exercise for, or on behalf of, the religious order as its agent. Irs 2010 tax forms If you are an employee of a third party, the services you perform for the third party will not be considered directed or required of you by the order. Irs 2010 tax forms Amounts you receive for these services are included in your income, even if you have taken a vow of poverty. Irs 2010 tax forms Example. Irs 2010 tax forms Mark Brown is a member of a religious order and has taken a vow of poverty. Irs 2010 tax forms He renounces all claims to his earnings and turns over his earnings to the order. Irs 2010 tax forms Mark is a schoolteacher. Irs 2010 tax forms He was instructed by the superiors of the order to get a job with a private tax-exempt school. Irs 2010 tax forms Mark became an employee of the school, and, at his request, the school made the salary payments directly to the order. Irs 2010 tax forms Because Mark is an employee of the school, he is performing services for the school rather than as an agent of the order. Irs 2010 tax forms The wages Mark earns working for the school are included in his income. Irs 2010 tax forms Foreign Employer Special rules apply if you work for a foreign employer. Irs 2010 tax forms U. Irs 2010 tax forms S. Irs 2010 tax forms citizen. Irs 2010 tax forms   If you are a U. Irs 2010 tax forms S. Irs 2010 tax forms citizen who works in the United States for a foreign government, an international organization, a foreign embassy, or any foreign employer, you must include your salary in your income. Irs 2010 tax forms Social security and Medicare taxes. Irs 2010 tax forms   You are exempt from social security and Medicare employee taxes if you are employed in the United States by an international organization or a foreign government. Irs 2010 tax forms However, you must pay self-employment tax on your earnings from services performed in the United States, even though you are not self-employed. Irs 2010 tax forms This rule also applies if you are an employee of a qualifying wholly owned instrumentality of a foreign government. Irs 2010 tax forms Employees of international organizations or foreign governments. Irs 2010 tax forms   Your compensation for official services to an international organization is exempt from federal income tax if you are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Irs 2010 tax forms   Your compensation for official services to a foreign government is exempt from federal income tax if all of the following are true. Irs 2010 tax forms You are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Irs 2010 tax forms Your work is like the work done by employees of the United States in foreign countries. Irs 2010 tax forms The foreign government gives an equal exemption to employees of the United States in its country. Irs 2010 tax forms Waiver of alien status. Irs 2010 tax forms   If you are an alien who works for a foreign government or international organization and you file a waiver under section 247(b) of the Immigration and Nationality Act to keep your immigrant status, different rules may apply. Irs 2010 tax forms See Foreign Employer in Publication 525. Irs 2010 tax forms Employment abroad. Irs 2010 tax forms   For information on the tax treatment of income earned abroad, see Publication 54. Irs 2010 tax forms Military Payments you receive as a member of a military service generally are taxed as wages except for retirement pay, which is taxed as a pension. Irs 2010 tax forms Allowances generally are not taxed. Irs 2010 tax forms For more information on the tax treatment of military allowances and benefits, see Publication 3, Armed Forces' Tax Guide. Irs 2010 tax forms Differential wage payments. Irs 2010 tax forms   Any payments made to you by an employer during the time you are performing service in the uniformed services are treated as compensation. Irs 2010 tax forms These wages are subject to income tax withholding and are reported on a Form W-2. Irs 2010 tax forms See the discussion under Miscellaneous Compensation , earlier. Irs 2010 tax forms Military retirement pay. Irs 2010 tax forms   If your retirement pay is based on age or length of service, it is taxable and must be included in your income as a pension on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Irs 2010 tax forms Do not include in your income the amount of any reduction in retirement or retainer pay to provide a survivor annuity for your spouse or children under the Retired Serviceman's Family Protection Plan or the Survivor Benefit Plan. Irs 2010 tax forms   For more detailed discussion of survivor annuities, see chapter 10. Irs 2010 tax forms Disability. Irs 2010 tax forms   If you are retired on disability, see Military and Government Disability Pensions under Sickness and Injury Benefits, later. Irs 2010 tax forms Veterans' benefits. Irs 2010 tax forms   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the Department of Veterans Affairs (VA). Irs 2010 tax forms The following amounts paid to veterans or their families are not taxable. Irs 2010 tax forms Education, training, and subsistence allowances. Irs 2010 tax forms Disability compensation and pension payments for disabilities paid either to veterans or their families. Irs 2010 tax forms Grants for homes designed for wheelchair living. Irs 2010 tax forms Grants for motor vehicles for veterans who lost their sight or the use of their limbs. Irs 2010 tax forms Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death. Irs 2010 tax forms Interest on insurance dividends you leave on deposit with the VA. Irs 2010 tax forms Benefits under a dependent-care assistance program. Irs 2010 tax forms The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001. Irs 2010 tax forms Payments made under the compensated work therapy program. Irs 2010 tax forms Any bonus payment by a state or political subdivision because of service in a combat zone. Irs 2010 tax forms Volunteers The tax treatment of amounts you receive as a volunteer worker for the Peace Corps or similar agency is covered in the following discussions. Irs 2010 tax forms Peace Corps. Irs 2010 tax forms   Living allowances you receive as a Peace Corps volunteer or volunteer leader for housing, utilities, household supplies, food, and clothing are exempt from tax. Irs 2010 tax forms Taxable allowances. Irs 2010 tax forms   The following allowances must be included in your income and reported as wages: Allowances paid to your spouse and minor children while you are a volunteer leader training in the United States. Irs 2010 tax forms Living allowances designated by the Director of the Peace Corps as basic compensation. Irs 2010 tax forms These are allowances for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Irs 2010 tax forms Leave allowances. Irs 2010 tax forms Readjustment allowances or termination payments. Irs 2010 tax forms These are considered received by you when credited to your account. Irs 2010 tax forms Example. Irs 2010 tax forms Gary Carpenter, a Peace Corps volunteer, gets $175 a month as a readjustment allowance during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Irs 2010 tax forms Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Irs 2010 tax forms Volunteers in Service to America (VISTA). Irs 2010 tax forms   If you are a VISTA volunteer, you must include meal and lodging allowances paid to you in your income as wages. Irs 2010 tax forms National Senior Services Corps programs. Irs 2010 tax forms   Do not include in your income amounts you receive for supportive services or reimbursements for out-of-pocket expenses from the following programs. Irs 2010 tax forms Retired Senior Volunteer Program (RSVP). Irs 2010 tax forms Foster Grandparent Program. Irs 2010 tax forms Senior Companion Program. Irs 2010 tax forms Service Corps of Retired Executives (SCORE). Irs 2010 tax forms   If you receive amounts for supportive services or reimbursements for out-of-pocket expenses from SCORE, do not include these amounts in income. Irs 2010 tax forms Volunteer tax counseling. Irs 2010 tax forms   Do not include in your income any reimbursements you receive for transportation, meals, and other expenses you have in training for, or actually providing, volunteer federal income tax counseling for the elderly (TCE). Irs 2010 tax forms   You can deduct as a charitable contribution your unreimbursed out-of-pocket expenses in taking part in the volunteer income tax assistance (VITA) program. Irs 2010 tax forms See chapter 24. Irs 2010 tax forms Sickness and Injury Benefits This section discusses sickness and injury benefits including disability pensions, long-term care insurance contracts, workers' compensation, and other benefits. Irs 2010 tax forms In most cases, you must report as income any amount you receive for personal injury or sickness through an accident or health plan that is paid for by your employer. Irs 2010 tax forms If both you and your employer pay for the plan, only the amount you receive that is due to your employer's payments is reported as income. Irs 2010 tax forms However, certain payments may not be taxable to you. Irs 2010 tax forms Your employer should be able to give you specific details about your pension plan and tell you the amount you paid for your disability pension. Irs 2010 tax forms In addition to disability pensions and annuities, you may be receiving other payments for sickness and injury. Irs 2010 tax forms Do not report as income any amounts paid to reimburse you for medical expenses you incurred after the plan was established. Irs 2010 tax forms Cost paid by you. Irs 2010 tax forms   If you pay the entire cost of a health or accident insurance plan, do not include any amounts you receive from the plan for personal injury or sickness as income on your tax return. Irs 2010 tax forms If your plan reimbursed you for medical expenses you deducted in an earlier year, you may have to include some, or all, of the reimbursement in your income. Irs 2010 tax forms See Reimbursement in a later year in chapter 21. Irs 2010 tax forms Cafeteria plans. Irs 2010 tax forms   In most cases, if you are covered by an accident or health insurance plan through a cafeteria plan, and the amount of the insurance premiums was not included in your income, you are not considered to have paid the premiums and you must include any benefits you receive in your income. Irs 2010 tax forms If the amount of the premiums was included in your income, you are considered to have paid the premiums, and any benefits you receive are not taxable. Irs 2010 tax forms Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Irs 2010 tax forms You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A, until you reach minimum retirement age. Irs 2010 tax forms Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Irs 2010 tax forms You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Irs 2010 tax forms For information on this credit and the definition of permanent and total disability, see chapter 33. Irs 2010 tax forms Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Irs 2010 tax forms Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Irs 2010 tax forms The rules for reporting pensions are explained in How To Report in chapter 10. Irs 2010 tax forms For information on disability payments from a governmental program provided as a substitute for unemployment compensation, see chapter 12. Irs 2010 tax forms Retirement and profit-sharing plans. Irs 2010 tax forms   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Irs 2010 tax forms The payments must be reported as a pension or annuity. Irs 2010 tax forms For more information on pensions, see chapter 10. Irs 2010 tax forms Accrued leave payment. Irs 2010 tax forms   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Irs 2010 tax forms The payment is not a disability payment. Irs 2010 tax forms Include it in your income in the tax year you receive it. Irs 2010 tax forms Military and Government Disability Pensions Certain military and government disability pensions are not taxable. Irs 2010 tax forms Service-connected disability. Irs 2010 tax forms   You may be able to exclude from income amounts you receive as a pension, annuity, or similar allowance for personal injury or sickness resulting from active service in one of the following government services. Irs 2010 tax forms The armed forces of any country. Irs 2010 tax forms The National Oceanic and Atmospheric Administration. Irs 2010 tax forms The Public Health Service. Irs 2010 tax forms The Foreign Service. Irs 2010 tax forms Conditions for exclusion. Irs 2010 tax forms   Do not include the disability payments in your income if any of the following conditions apply. Irs 2010 tax forms You were entitled to receive a disability payment before September 25, 1975. Irs 2010 tax forms You were a member of a listed government service or its reserve component, or were under a binding written commitment to become a member, on September 24, 1975. Irs 2010 tax forms You receive the disability payments for a combat-related injury. Irs 2010 tax forms This is a personal injury or sickness that Results directly from armed conflict, Takes place while you are engaged in extra-hazardous service, Takes place under conditions simulating war, including training exercises such as maneuvers, or Is caused by an instrumentality of war. Irs 2010 tax forms You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it. Irs 2010 tax forms Your exclusion under this condition is equal to the amount you would be entitled to receive from the VA. Irs 2010 tax forms Pension based on years of service. Irs 2010 tax forms   If you receive a disability pension based on years of service, in most cases you must include it in your income. Irs 2010 tax forms However, if the pension qualifies for the exclusion for a service-connected disability (discussed earlier), do not include in income the part of your pension that you would have received if the pension had been based on a percentage of disability. Irs 2010 tax forms You must include the rest of your pension in your income. Irs 2010 tax forms Retroactive VA determination. Irs 2010 tax forms   If you retire from the armed services based on years of service and are later given a retroactive service-connected disability rating by the VA, your retirement pay for the retroactive period is excluded from income up to the amount of VA disability benefits you would have been entitled to receive. Irs 2010 tax forms You can claim a refund of any tax paid on the excludable amount (subject to the statute of limitations) by filing an amended return on Form 1040X for each previous year during the retroactive period. Irs 2010 tax forms You must include with each Form 1040X a copy of the official VA Determination letter granting the retroactive benefit. Irs 2010 tax forms The letter must show the amount withheld and the effective date of the benefit. Irs 2010 tax forms   If you receive a lump-sum disability severance payment and are later awarded VA disability benefits, exclude 100% of the severance benefit from your income. Irs 2010 tax forms However, you must include in your income any lump-sum readjustment or other nondisability severance payment you received on release from active duty, even if you are later given a retroactive disability rating by the VA. Irs 2010 tax forms Special statute of limitations. Irs 2010 tax forms   In most cases, under the statute of limitations a claim for credit or refund must be filed within 3 years from the time a return was filed. Irs 2010 tax forms However, if you receive a retroactive service-connected disability rating determination, the statute of limitations is extended by a 1-year period beginning on the date of the determination. Irs 2010 tax forms This 1-year extended period applies to claims for credit or refund filed after June 17, 2008, and does not apply to any tax year that began more than 5 years before the date of the determination. Irs 2010 tax forms Example. Irs 2010 tax forms You retired in 2007 and receive a pension based on your years of service. Irs 2010 tax forms On August 1, 2013, you receive a determination of service-connected disability retroactive to 2007. Irs 2010 tax forms Generally, you could claim a refund for the taxes paid on your pension for 2010, 2011, and 2012. Irs 2010 tax forms However, under the special limitation period, you can also file a claim for 2009 as long as you file the claim by August 1, 2014. Irs 2010 tax forms You cannot file a claim for 2007 and 2008 because those tax years began more than 5 years before the determination. Irs 2010 tax forms Terrorist attack or military action. Irs 2010 tax forms   Do not include in your income disability payments you receive for injuries resulting directly from a terrorist or military action. Irs 2010 tax forms Long-Term Care Insurance Contracts Long-term care insurance contracts in most cases are treated as accident and health insurance contracts. Irs 2010 tax forms Amounts you receive from them (other than policyholder dividends or premium refunds) in most cases are excludable from income as amounts received for personal injury or sickness. Irs 2010 tax forms To claim an exclusion for payments made on a per diem or other periodic basis under a long-term care insurance contract, you must file Form 8853 with your return. Irs 2010 tax forms A long-term care insurance contract is an insurance contract that only provides coverage for qualified long-term care services. Irs 2010 tax forms The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits, and In most cases, not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. Irs 2010 tax forms Qualified long-term care services. Irs 2010 tax forms   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance and personal care services, and Required by a chronically ill individual and provided pursuant to a plan of care as prescribed by a licensed health care practitioner. Irs 2010 tax forms Chronically ill individual. Irs 2010 tax forms   A chronically ill individual is one who has been certified by a licensed health care practitioner within the previous 12 months as one of the following: An individual who, for at least 90 days, is unable to perform at least two activities of daily living without substantial assistance due to loss of functional capacity. Irs 2010 tax forms Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Irs 2010 tax forms An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Irs 2010 tax forms Limit on exclusion. Irs 2010 tax forms   You generally can exclude from gross income up to $320 a day for 2013. Irs 2010 tax forms See Limit on exclusion, under Long-Term Care Insurance Contracts, under Sickness and Injury Benefits in Publication 525 for more information. Irs 2010 tax forms Workers' Compensation Amounts you receive as workers' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers' compensation act or a statute in the nature of a workers' compensation act. Irs 2010 tax forms The exemption also applies to your survivors. Irs 2010 tax forms The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. Irs 2010 tax forms If part of your workers' compensation reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Irs 2010 tax forms For more information, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Irs 2010 tax forms Return to work. Irs 2010 tax forms    If you return to work after qualifying for workers' compensation, salary payments you receive for performing light duties are taxable as wages. Irs 2010 tax forms Other Sickness and Injury Benefits In addition to disability pensions and annuities, you may receive other payments for sickness or injury. Irs 2010 tax forms Railroad sick pay. Irs 2010 tax forms    Payments you receive as sick pay under the Railroad Unemployment Insurance Act are taxable and you must include them in your income. Irs 2010 tax forms However, do not include them in your income if they are for an on-the-job injury. Irs 2010 tax forms   If you received income because of a disability, see Disability Pensions , earlier. Irs 2010 tax forms Federal Employees' Compensation Act (FECA). Irs 2010 tax forms   Payments received under this Act for personal injury or sickness, including payments to beneficiaries in case of death, are not taxable. Irs 2010 tax forms However, you are taxed on amounts you receive under this Act as continuation of pay for up to 45 days while a claim is being decided. Irs 2010 tax forms Report this income on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040-EZ. Irs 2010 tax forms Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages. Irs 2010 tax forms    If part of the payments you receive under FECA reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Irs 2010 tax forms For a discussion of the taxability of these benefits, see Social security and equivalent railroad retirement benefits under Other Income, in Publication 525. Irs 2010 tax forms    You can deduct the amount you spend to buy back sick leave for an earlier year to be eligible for nontaxable FECA benefits for that period. Irs 2010 tax forms It is a miscellaneous deduction subject to the 2%-of-AGI limit on Schedule A (Form 1040). Irs 2010 tax forms If you buy back sick leave in the same year you used it, the amount reduces your taxable sick leave pay. Irs 2010 tax forms Do not deduct it separately. Irs 2010 tax forms Other compensation. Irs 2010 tax forms   Many other amounts you receive as compensation for sickness or injury are not taxable. Irs 2010 tax forms These include the following amounts. Irs 2010 tax forms Compensatory damages you receive for physical injury or physical sickness, whether paid in a lump sum or in periodic payments. Irs 2010 tax forms Benefits you receive under an accident or health insurance policy on which either you paid the premiums or your employer paid the premiums but you had to include them in your income. Irs 2010 tax forms Disability benefits you receive for loss of income or earning capacity as a result of injuries under a no-fault car insurance policy. Irs 2010 tax forms Compensation you receive for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Irs 2010 tax forms This compensation must be based only on the injury and not on the period of your absence from work. Irs 2010 tax forms These benefits are not taxable even if your employer pays for the accident and health plan that provides these benefits. Irs 2010 tax forms Reimbursement for medical care. Irs 2010 tax forms    A reimbursement for medical care is generally not taxable. Irs 2010 tax forms However, it may reduce your medical expense deduction. Irs 2010 tax forms For more information, see chapter 21. Irs 2010 tax forms Prev  Up  Next   Home   More Online Publications
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The Irs 2010 Tax Forms

Irs 2010 tax forms 5. Irs 2010 tax forms   Manufacturers Taxes Table of Contents Importer. Irs 2010 tax forms Use considered sale. Irs 2010 tax forms Lease considered sale. Irs 2010 tax forms Bonus goods. Irs 2010 tax forms Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Irs 2010 tax forms Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Irs 2010 tax forms CoalExported. Irs 2010 tax forms Taxable TiresQualifying intercity or local bus. Irs 2010 tax forms Qualifying school bus. Irs 2010 tax forms Gas Guzzler TaxVehicles not subject to tax. Irs 2010 tax forms Imported automobiles. Irs 2010 tax forms VaccinesConditions to allowance. Irs 2010 tax forms 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. Irs 2010 tax forms Manufacturer. Irs 2010 tax forms   The term “manufacturer” includes a producer or importer. Irs 2010 tax forms 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. Irs 2010 tax forms 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. Irs 2010 tax forms   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Irs 2010 tax forms 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. Irs 2010 tax forms Importer. Irs 2010 tax forms   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. Irs 2010 tax forms Sale. Irs 2010 tax forms   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. Irs 2010 tax forms Use considered sale. Irs 2010 tax forms   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Irs 2010 tax forms Lease considered sale. Irs 2010 tax forms   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Irs 2010 tax forms 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. Irs 2010 tax forms Manufacturers taxes based on sale price. Irs 2010 tax forms   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. Irs 2010 tax forms The taxes imposed on coal are based either on the sale price or the weight. Irs 2010 tax forms   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. Irs 2010 tax forms However, you include certain charges made when a taxable article is sold and you exclude others. Irs 2010 tax forms To figure the price on which you base the tax, use the following rules. Irs 2010 tax forms Include both the following charges in the price. Irs 2010 tax forms Any charge for coverings or containers (regardless of their nature). Irs 2010 tax forms Any charge incident to placing the article in a condition packed ready for shipment. Irs 2010 tax forms Exclude all the following amounts from the price. Irs 2010 tax forms The manufacturers excise tax, whether or not it is stated as a separate charge. Irs 2010 tax forms The transportation charges pursuant to the sale. Irs 2010 tax forms The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Irs 2010 tax forms 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. Irs 2010 tax forms Discounts, rebates, and similar allowances actually granted to the purchaser. Irs 2010 tax forms Local advertising charges. Irs 2010 tax forms 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. Irs 2010 tax forms Charges for warranty paid at the purchaser's option. Irs 2010 tax forms 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. Irs 2010 tax forms Bonus goods. Irs 2010 tax forms   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Irs 2010 tax forms Figure the tax only on the sale price attributable to the taxable articles. Irs 2010 tax forms Example. Irs 2010 tax forms A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Irs 2010 tax forms The sale price of the shipment is $1,500. Irs 2010 tax forms The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Irs 2010 tax forms 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). Irs 2010 tax forms The remaining $375 is allocated to the nontaxable articles. Irs 2010 tax forms Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Irs 2010 tax forms When the title passes depends on the intention of the parties as gathered from the contract of sale. Irs 2010 tax forms In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Irs 2010 tax forms If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Irs 2010 tax forms The manufacturer is liable for the tax. Irs 2010 tax forms Partial payments. Irs 2010 tax forms   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. Irs 2010 tax forms To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Irs 2010 tax forms Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Irs 2010 tax forms Sale of an article to a state or local government for the exclusive use of the state or local government. Irs 2010 tax forms This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Irs 2010 tax forms State is defined in Definitions in chapter 1. Irs 2010 tax forms Sale of an article to a nonprofit educational organization for its exclusive use. Irs 2010 tax forms This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Irs 2010 tax forms Nonprofit educational organization is defined under Communications Tax in chapter 4. Irs 2010 tax forms Sale of an article to a qualified blood collector organization. Irs 2010 tax forms This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Irs 2010 tax forms Qualified blood collector organizations are defined under Communications Tax in chapter 4. Irs 2010 tax forms Sale of an article for use by the purchaser as supplies for vessels. Irs 2010 tax forms This exemption does not apply to the taxes on coal and vaccines. Irs 2010 tax forms 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. Irs 2010 tax forms 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. Irs 2010 tax forms This exemption does not apply to the tax on coal and tires. Irs 2010 tax forms Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Irs 2010 tax forms 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. Irs 2010 tax forms Sale of an article for export or for resale by the purchaser to a second purchaser for export. Irs 2010 tax forms The article may be exported to a foreign country or to a possession of the United States. Irs 2010 tax forms A vaccine shipped to a possession of the United States is not considered to be exported. Irs 2010 tax forms 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. Irs 2010 tax forms Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Irs 2010 tax forms S. Irs 2010 tax forms jurisdiction in Alaska. Irs 2010 tax forms For tire exemptions, see section 4221(e)(2). Irs 2010 tax forms Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Irs 2010 tax forms Registration requirements. Irs 2010 tax forms   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Irs 2010 tax forms See the Form 637 instructions for more information. Irs 2010 tax forms Exceptions to registration requirements. Irs 2010 tax forms   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. Irs 2010 tax forms Certification requirement. Irs 2010 tax forms   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. Irs 2010 tax forms 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. Irs 2010 tax forms   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. Irs 2010 tax forms See Regulations section 48. Irs 2010 tax forms 4221-5(c) for the certificate requirements. Irs 2010 tax forms   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. Irs 2010 tax forms See Regulations section 48. Irs 2010 tax forms 4221-4(d) for the certificate requirements. Irs 2010 tax forms Proof of export requirement. Irs 2010 tax forms   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Irs 2010 tax forms See Regulations section 48. Irs 2010 tax forms 4221-3(d) for evidence that qualifies as proof of exportation. Irs 2010 tax forms Proof of resale for further manufacture requirement. Irs 2010 tax forms   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. Irs 2010 tax forms See Regulations section 48. Irs 2010 tax forms 4221-2(c) for evidence that qualifies as proof of resale. Irs 2010 tax forms Information to be furnished to purchaser. Irs 2010 tax forms   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. Irs 2010 tax forms 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. Irs 2010 tax forms The claim must set forth in detail the facts upon which the claim is based. Irs 2010 tax forms Uses, sales, and exports. Irs 2010 tax forms   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). Irs 2010 tax forms Export. Irs 2010 tax forms   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. Irs 2010 tax forms In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Irs 2010 tax forms Price readjustments. Irs 2010 tax forms   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. Irs 2010 tax forms Conditions to allowance. Irs 2010 tax forms   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. Irs 2010 tax forms The claimant sold the article at a tax-excluded price. Irs 2010 tax forms The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Irs 2010 tax forms The person has obtained the written consent of the ultimate vendor to make the claim. Irs 2010 tax forms The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Irs 2010 tax forms Claim for further manufacture. Irs 2010 tax forms   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Irs 2010 tax forms The name and address of the manufacturer and the date of payment. Irs 2010 tax forms An identification of the article for which the credit or refund is claimed. Irs 2010 tax forms The amount of tax paid on the article and the date on which it was paid. Irs 2010 tax forms 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. Irs 2010 tax forms An identification of the second article. Irs 2010 tax forms   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. Irs 2010 tax forms The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Irs 2010 tax forms Claim for price readjustment. Irs 2010 tax forms   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. Irs 2010 tax forms A description of the circumstances that gave rise to the price readjustment. Irs 2010 tax forms An identification of the article whose price was readjusted. Irs 2010 tax forms The price at which the article was sold. Irs 2010 tax forms The amount of tax paid on the article and the date on which it was paid. Irs 2010 tax forms The name and address of the purchaser. Irs 2010 tax forms The amount repaid to the purchaser or credited to the purchaser's account. Irs 2010 tax forms Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Irs 2010 tax forms This includes any parts or accessories sold on or in connection with the sale of those articles. Irs 2010 tax forms Pay this tax with Form 720. Irs 2010 tax forms No tax deposits are required. Irs 2010 tax forms Sport fishing equipment includes all the following items. Irs 2010 tax forms 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. Irs 2010 tax forms 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)). Irs 2010 tax forms 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. Irs 2010 tax forms Fishing tip-ups and tilts. Irs 2010 tax forms Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Irs 2010 tax forms See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Irs 2010 tax forms Fishing rods and fishing poles. Irs 2010 tax forms   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Irs 2010 tax forms The tax is paid by the manufacturer, producer, or importer. Irs 2010 tax forms Fishing tackle boxes. Irs 2010 tax forms   The tax on fishing tackle boxes is 3% of the sales price. Irs 2010 tax forms The tax is paid by the manufacturer, producer, or importer. Irs 2010 tax forms Electric outboard boat motors. Irs 2010 tax forms   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Irs 2010 tax forms This includes any parts or accessories sold on or in connection with the sale of those articles. Irs 2010 tax forms Certain equipment resale. Irs 2010 tax forms   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Irs 2010 tax forms If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Irs 2010 tax forms 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. Irs 2010 tax forms The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Irs 2010 tax forms   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. Irs 2010 tax forms The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Irs 2010 tax forms Related person. Irs 2010 tax forms   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). Irs 2010 tax forms Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Irs 2010 tax forms 11) of the sales price. Irs 2010 tax forms The tax is paid by the manufacturer, producer, or importer. Irs 2010 tax forms It applies to bows having a peak draw weight of 30 pounds or more. Irs 2010 tax forms 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. Irs 2010 tax forms Pay this tax with Form 720. Irs 2010 tax forms No tax deposits are required. Irs 2010 tax forms Arrow Shafts The tax on arrow shafts is listed on Form 720. Irs 2010 tax forms 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. Irs 2010 tax forms It measures 18 inches or more in overall length. Irs 2010 tax forms It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Irs 2010 tax forms Exemption for certain wooden arrows. Irs 2010 tax forms   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. Irs 2010 tax forms It measures 5/16 of an inch or less in diameter. Irs 2010 tax forms It is not suitable for use with a taxable bow, described earlier. Irs 2010 tax forms Pay this tax with Form 720. Irs 2010 tax forms No tax deposits are required. Irs 2010 tax forms Coal A tax is imposed on the first sale of coal mined in the United States. Irs 2010 tax forms The producer of the coal is liable for the tax. Irs 2010 tax forms The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Irs 2010 tax forms 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. Irs 2010 tax forms 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). Irs 2010 tax forms 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. Irs 2010 tax forms Tax rates. Irs 2010 tax forms   The tax on underground-mined coal is the lower of: $1. Irs 2010 tax forms 10 a ton, or 4. Irs 2010 tax forms 4% of the sale price. Irs 2010 tax forms   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Irs 2010 tax forms 4% of the sale price. Irs 2010 tax forms   Coal will be taxed at the 4. Irs 2010 tax forms 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Irs 2010 tax forms 50 a ton for surface-mined coal. Irs 2010 tax forms Apply the tax proportionately if a sale or use includes a portion of a ton. Irs 2010 tax forms Example. Irs 2010 tax forms If you sell 21,000 pounds (10. Irs 2010 tax forms 5 tons) of coal from an underground mine for $525, the price per ton is $50. Irs 2010 tax forms The tax is $1. Irs 2010 tax forms 10 × 10. Irs 2010 tax forms 5 tons ($11. Irs 2010 tax forms 55). Irs 2010 tax forms Coal production. Irs 2010 tax forms   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Irs 2010 tax forms Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Irs 2010 tax forms   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Irs 2010 tax forms In some cases, a single mine may yield coal from both surface mining and underground mining. Irs 2010 tax forms 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. Irs 2010 tax forms Determining tonnage or selling price. Irs 2010 tax forms   The producer pays the tax on coal at the time of sale or use. Irs 2010 tax forms In figuring the selling price for applying the tax, the point of sale is f. Irs 2010 tax forms o. Irs 2010 tax forms b. Irs 2010 tax forms (free on board) mine or f. Irs 2010 tax forms o. Irs 2010 tax forms b. Irs 2010 tax forms cleaning plant if you clean the coal before selling it. Irs 2010 tax forms This applies even if you sell the coal for a delivered price. Irs 2010 tax forms The f. Irs 2010 tax forms o. Irs 2010 tax forms b. Irs 2010 tax forms mine or f. Irs 2010 tax forms o. Irs 2010 tax forms b. Irs 2010 tax forms 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. Irs 2010 tax forms 4% rate. Irs 2010 tax forms   The tax applies to the full amount of coal sold. Irs 2010 tax forms 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. Irs 2010 tax forms Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Irs 2010 tax forms   Do not include in the sales price the excise tax imposed on coal. Irs 2010 tax forms Coal used by the producer. Irs 2010 tax forms   The tax on coal applies if the coal is used by the producer in other than a mining process. Irs 2010 tax forms A mining process means the same for this purpose as for percentage depletion. Irs 2010 tax forms 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. Irs 2010 tax forms In this case, the tax applies only when you sell the coal. Irs 2010 tax forms 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. Irs 2010 tax forms 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. Irs 2010 tax forms   You must use a constructive sale price to figure the tax under the 4. Irs 2010 tax forms 4% rate if you use the coal in other than a mining process. Irs 2010 tax forms Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Irs 2010 tax forms o. Irs 2010 tax forms b. Irs 2010 tax forms mine or cleaning plant. Irs 2010 tax forms Normally, you use the same constructive price used to figure your percentage depletion deduction. Irs 2010 tax forms Blending. Irs 2010 tax forms   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. Irs 2010 tax forms Figure the tax separately for each type of coal in the blend. Irs 2010 tax forms 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. Irs 2010 tax forms 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. Irs 2010 tax forms However, the tax is limited to 4. Irs 2010 tax forms 4% of the sale price per ton of the blended coal. Irs 2010 tax forms Exemption from tax. Irs 2010 tax forms   The tax does not apply to sales of lignite and imported coal. Irs 2010 tax forms The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Irs 2010 tax forms Exported. Irs 2010 tax forms   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. Irs 2010 tax forms   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. Irs 2010 tax forms 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. Irs 2010 tax forms   Proof of export includes any of the following items. Irs 2010 tax forms A copy of the export bill of lading issued by the delivering carrier. Irs 2010 tax forms A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Irs 2010 tax forms A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Irs 2010 tax forms If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Irs 2010 tax forms Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Irs 2010 tax forms A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Irs 2010 tax forms 0945 ($. Irs 2010 tax forms 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. Irs 2010 tax forms The three categories for reporting the tax and the tax rate are listed below. Irs 2010 tax forms Taxable tires other than biasply or super single tires at $. Irs 2010 tax forms 0945. Irs 2010 tax forms Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Irs 2010 tax forms 04725. Irs 2010 tax forms Taxable tires, super single tires designed for steering at $. Irs 2010 tax forms 0945. Irs 2010 tax forms 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. Irs 2010 tax forms 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. Irs 2010 tax forms A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Irs 2010 tax forms Special rule, manufacturer's retail stores. Irs 2010 tax forms   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. Irs 2010 tax forms Tires on imported articles. Irs 2010 tax forms   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). Irs 2010 tax forms Tires exempt from tax. Irs 2010 tax forms   The tax on taxable tires does not apply to the following items. Irs 2010 tax forms 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. Irs 2010 tax forms Tire carcasses not suitable for commercial use. Irs 2010 tax forms Tires for use on qualifying intercity, local, and school buses. Irs 2010 tax forms For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Irs 2010 tax forms Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Irs 2010 tax forms Tires of a type used exclusively on mobile machinery. Irs 2010 tax forms A taxable tire used on mobile machinery is not exempt from tax. Irs 2010 tax forms Qualifying intercity or local bus. Irs 2010 tax forms   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). Irs 2010 tax forms Qualifying school bus. Irs 2010 tax forms   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Irs 2010 tax forms Credit or refund. Irs 2010 tax forms   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. Irs 2010 tax forms   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. Irs 2010 tax forms   The person who paid the tax is eligible to make the claim. Irs 2010 tax forms 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. Irs 2010 tax forms 5 miles per gallon. Irs 2010 tax forms If you import an automobile for personal use, you may be liable for this tax. Irs 2010 tax forms Figure the tax on Form 6197, as discussed later. Irs 2010 tax forms The tax rate is based on fuel economy rating. Irs 2010 tax forms The tax rates for the gas guzzler tax are shown on Form 6197. Irs 2010 tax forms A person that lengthens an existing automobile is the manufacturer of an automobile. Irs 2010 tax forms Automobiles. Irs 2010 tax forms   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. Irs 2010 tax forms Vehicles not subject to tax. Irs 2010 tax forms   For the gas guzzler tax, the following vehicles are not considered automobiles. Irs 2010 tax forms Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Irs 2010 tax forms Vehicles operated exclusively on a rail or rails. Irs 2010 tax forms 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. Irs 2010 tax forms Vehicles treated under 49 U. Irs 2010 tax forms S. Irs 2010 tax forms C. Irs 2010 tax forms 32901 (1978) as non-passenger automobiles. Irs 2010 tax forms This includes limousines manufactured primarily to transport more than 10 persons. Irs 2010 tax forms   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. Irs 2010 tax forms   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Irs 2010 tax forms Model type. Irs 2010 tax forms   Model type is a particular class of automobile as determined by EPA regulations. Irs 2010 tax forms Fuel economy. Irs 2010 tax forms   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Irs 2010 tax forms 1 mile as figured by the EPA. Irs 2010 tax forms Imported automobiles. Irs 2010 tax forms   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Irs 2010 tax forms 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. Irs 2010 tax forms   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. Irs 2010 tax forms   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. Irs 2010 tax forms 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). Irs 2010 tax forms   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. Irs 2010 tax forms Exemptions. Irs 2010 tax forms   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. Irs 2010 tax forms However, see Vehicles not subject to tax, earlier. Irs 2010 tax forms Form 6197. Irs 2010 tax forms   Use Form 6197 to figure your tax liability for each quarter. Irs 2010 tax forms Attach Form 6197 to your Form 720 for the quarter. Irs 2010 tax forms See the Form 6197 instructions for more information and the one-time filing rules. Irs 2010 tax forms Credit or refund. Irs 2010 tax forms   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. Irs 2010 tax forms For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Irs 2010 tax forms Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Irs 2010 tax forms A taxable vaccine means any of the following vaccines. Irs 2010 tax forms Any vaccine containing diphtheria toxoid. Irs 2010 tax forms Any vaccine containing tetanus toxoid. Irs 2010 tax forms Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Irs 2010 tax forms Any vaccine containing polio virus. Irs 2010 tax forms Any vaccine against measles. Irs 2010 tax forms Any vaccine against mumps. Irs 2010 tax forms Any vaccine against rubella. Irs 2010 tax forms Any vaccine against hepatitis A. Irs 2010 tax forms Any vaccine against hepatitis B. Irs 2010 tax forms Any vaccine against chicken pox. Irs 2010 tax forms Any vaccine against rotavirus gastroenteritis. Irs 2010 tax forms Any HIB vaccine. Irs 2010 tax forms Any conjugate vaccine against streptococcus pneumoniae. Irs 2010 tax forms Any trivalent vaccine against influenza or any other vaccine against influenza. Irs 2010 tax forms Any meningococcal vaccine. Irs 2010 tax forms Any vaccine against the human papillomavirus. Irs 2010 tax forms 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. Irs 2010 tax forms The tax is $. Irs 2010 tax forms 75 per dose of each taxable vaccine. Irs 2010 tax forms The tax per dose on a vaccine that contains more than one taxable vaccine is $. Irs 2010 tax forms 75 times the number of taxable vaccines. Irs 2010 tax forms Taxable use. Irs 2010 tax forms   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. Irs 2010 tax forms Credit or refund. Irs 2010 tax forms   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. Irs 2010 tax forms The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Irs 2010 tax forms Conditions to allowance. Irs 2010 tax forms   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. Irs 2010 tax forms Taxable Medical Devices Taxable medical devices. Irs 2010 tax forms   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Irs 2010 tax forms 3% (. Irs 2010 tax forms 023) of the sales price. Irs 2010 tax forms 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. Irs 2010 tax forms There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Irs 2010 tax forms 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). Irs 2010 tax forms See T. Irs 2010 tax forms D. Irs 2010 tax forms 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. Irs 2010 tax forms More information. Irs 2010 tax forms   For more information on the medical device tax, see section 4191, T. Irs 2010 tax forms D. Irs 2010 tax forms 9604, and Notice 2012-77. Irs 2010 tax forms You can find T. Irs 2010 tax forms D. Irs 2010 tax forms 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Irs 2010 tax forms R. Irs 2010 tax forms B. Irs 2010 tax forms 2012-52 at www. Irs 2010 tax forms irs. Irs 2010 tax forms gov/pub/irs-irbs/irb12-52. Irs 2010 tax forms pdf. Irs 2010 tax forms Prev  Up  Next   Home   More Online Publications