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State 1040ez Tax Form

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State 1040ez Tax Form

State 1040ez tax form 6. State 1040ez tax form   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. State 1040ez tax form Vehicles not considered highway vehicles. State 1040ez tax form Idling reduction device. State 1040ez tax form Separate purchase. State 1040ez tax form Leases. State 1040ez tax form Exported vehicle. State 1040ez tax form Tax on resale of tax-paid trailers and semitrailers. State 1040ez tax form Use treated as sale. State 1040ez tax form Sale. State 1040ez tax form Long-term lease. State 1040ez tax form Short-term lease. State 1040ez tax form Related person. State 1040ez tax form Exclusions from tax base. State 1040ez tax form Sales not at arm's length. State 1040ez tax form Installment sales. State 1040ez tax form Repairs and modifications. State 1040ez tax form Further manufacture. State 1040ez tax form Rail trailers and rail vans. State 1040ez tax form Parts and accessories. State 1040ez tax form Trash containers. State 1040ez tax form House trailers. State 1040ez tax form Camper coaches or bodies for self-propelled mobile homes. State 1040ez tax form Farm feed, seed, and fertilizer equipment. State 1040ez tax form Ambulances and hearses. State 1040ez tax form Truck-tractors. State 1040ez tax form Concrete mixers. State 1040ez tax form Registration requirement. State 1040ez tax form Further manufacture. State 1040ez tax form A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. State 1040ez tax form Truck chassis and bodies. State 1040ez tax form Truck trailer and semitrailer chassis and bodies. State 1040ez tax form Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. State 1040ez tax form A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. State 1040ez tax form A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. State 1040ez tax form A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. State 1040ez tax form A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. State 1040ez tax form The seller is liable for the tax. State 1040ez tax form Chassis or body. State 1040ez tax form   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. State 1040ez tax form Highway vehicle. State 1040ez tax form   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. State 1040ez tax form Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. State 1040ez tax form A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. State 1040ez tax form A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). State 1040ez tax form A special kind of cargo, goods, supplies, or materials. State 1040ez tax form Some off-highway task unrelated to highway transportation, except as discussed next. State 1040ez tax form Vehicles not considered highway vehicles. State 1040ez tax form   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. State 1040ez tax form Specially designed mobile machinery for nontransportation functions. State 1040ez tax form A self-propelled vehicle is not a highway vehicle if all the following apply. State 1040ez tax form The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. State 1040ez tax form The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. State 1040ez tax form The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. State 1040ez tax form Vehicles specially designed for off-highway transportation. State 1040ez tax form A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. State 1040ez tax form To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. State 1040ez tax form It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. State 1040ez tax form Nontransportation trailers and semitrailers. State 1040ez tax form A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. State 1040ez tax form For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. State 1040ez tax form Gross vehicle weight. State 1040ez tax form   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. State 1040ez tax form It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. State 1040ez tax form Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. State 1040ez tax form   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. State 1040ez tax form Platform truck bodies 21 feet or less in length. State 1040ez tax form Dry freight and refrigerated truck van bodies 24 feet or less in length. State 1040ez tax form Dump truck bodies with load capacities of 8 cubic yards or less. State 1040ez tax form Refuse packer truck bodies with load capacities of 20 cubic yards or less. State 1040ez tax form For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. State 1040ez tax form R. State 1040ez tax form B. State 1040ez tax form 2005-14 at www. State 1040ez tax form irs. State 1040ez tax form gov/pub/irs-irbs/irb05-14. State 1040ez tax form pdf. State 1040ez tax form   The gross vehicle weight means the maximum total weight of a loaded vehicle. State 1040ez tax form Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. State 1040ez tax form The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. State 1040ez tax form The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. State 1040ez tax form See Regulations section 145. State 1040ez tax form 4051-1(e)(3) for more information. State 1040ez tax form Parts or accessories. State 1040ez tax form   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. State 1040ez tax form For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. State 1040ez tax form The tax applies in this case whether or not the retailer bills the parts or accessories separately. State 1040ez tax form   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. State 1040ez tax form The tax applies unless there is evidence to the contrary. State 1040ez tax form For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. State 1040ez tax form The tax does not apply to parts and accessories that are spares or replacements. State 1040ez tax form   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. State 1040ez tax form Idling reduction device. State 1040ez tax form   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. State 1040ez tax form The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. State 1040ez tax form The EPA discusses idling reduction technologies on its website at www. State 1040ez tax form epa. State 1040ez tax form gov/smartway/technology/idling. State 1040ez tax form htm. State 1040ez tax form Separate purchase. State 1040ez tax form   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. State 1040ez tax form The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. State 1040ez tax form The installation occurs within 6 months after the vehicle is first placed in service. State 1040ez tax form   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. State 1040ez tax form   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. State 1040ez tax form This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. State 1040ez tax form   The tax does not apply if the installed part or accessory is a replacement part or accessory. State 1040ez tax form The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. State 1040ez tax form However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. State 1040ez tax form Example. State 1040ez tax form You bought a taxable vehicle and placed it in service on April 8. State 1040ez tax form On May 3, you bought and installed parts and accessories at a cost of $850. State 1040ez tax form On July 15, you bought and installed parts and accessories for $300. State 1040ez tax form Tax of $138 (12% of $1,150) applies on July 15. State 1040ez tax form Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. State 1040ez tax form First retail sale defined. State 1040ez tax form   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. State 1040ez tax form There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). State 1040ez tax form The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). State 1040ez tax form The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. State 1040ez tax form There is no registration requirement. State 1040ez tax form Leases. State 1040ez tax form   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. State 1040ez tax form The tax is imposed on the lessor at the time of the lease. State 1040ez tax form   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. State 1040ez tax form The tax is imposed on the lessor at the time of the lease. State 1040ez tax form Exported vehicle. State 1040ez tax form   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. State 1040ez tax form Tax on resale of tax-paid trailers and semitrailers. State 1040ez tax form   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. State 1040ez tax form The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. State 1040ez tax form The credit cannot exceed the tax on the resale. State 1040ez tax form See Regulations section 145. State 1040ez tax form 4052-1(a)(4) for information on the conditions to allowance for the credit. State 1040ez tax form Use treated as sale. State 1040ez tax form   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. State 1040ez tax form Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. State 1040ez tax form The tax attaches when the use begins. State 1040ez tax form   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. State 1040ez tax form   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. State 1040ez tax form   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. State 1040ez tax form Presumptive retail sales price. State 1040ez tax form   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. State 1040ez tax form If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. State 1040ez tax form Table 6-1 outlines the appropriate tax base calculation for various transactions. State 1040ez tax form   The presumed markup percentage to be used for trucks and truck-tractors is 4%. State 1040ez tax form But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. State 1040ez tax form Sale. State 1040ez tax form   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. State 1040ez tax form Long-term lease. State 1040ez tax form   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. State 1040ez tax form Short-term lease. State 1040ez tax form   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. State 1040ez tax form   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. State 1040ez tax form   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. State 1040ez tax form Related person. State 1040ez tax form   A related person is any member of the same controlled group as the manufacturer, producer, or importer. State 1040ez tax form Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. State 1040ez tax form Table 6-1. State 1040ez tax form Tax Base IF the transaction is a. State 1040ez tax form . State 1040ez tax form . State 1040ez tax form THEN figuring the base by using the. State 1040ez tax form . State 1040ez tax form . State 1040ez tax form Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. State 1040ez tax form   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. State 1040ez tax form   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. State 1040ez tax form However, you do add a markup if all the following apply. State 1040ez tax form You do not perform any significant activities relating to the processing of the sale of a taxable article. State 1040ez tax form The main reason for processing the sale through you is to avoid or evade the presumed markup. State 1040ez tax form You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. State 1040ez tax form In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. State 1040ez tax form Determination of tax base. State 1040ez tax form   These rules apply to both normal retail sales price and presumptive retail sales price computations. State 1040ez tax form To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. State 1040ez tax form However, see Presumptive retail sales price, earlier. State 1040ez tax form Exclusions from tax base. State 1040ez tax form   Exclude from the tax base the retail excise tax imposed on the sale. State 1040ez tax form Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. State 1040ez tax form Also exclude the value of any used component of the article furnished by the first user of the article. State 1040ez tax form   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. State 1040ez tax form These expenses are those incurred in delivery from the retail dealer to the customer. State 1040ez tax form In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. State 1040ez tax form   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. State 1040ez tax form For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. State 1040ez tax form Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. State 1040ez tax form Sales not at arm's length. State 1040ez tax form   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. State 1040ez tax form   A sale is not at arm's length if either of the following apply. State 1040ez tax form One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. State 1040ez tax form The sale is made under special arrangements between a seller and a purchaser. State 1040ez tax form Installment sales. State 1040ez tax form   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. State 1040ez tax form The tax is figured on the entire sales price. State 1040ez tax form No part of the tax is deferred because the sales price is paid in installments. State 1040ez tax form Repairs and modifications. State 1040ez tax form   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. State 1040ez tax form This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. State 1040ez tax form However, this exception generally does not apply to an article that was not subject to the tax when it was new. State 1040ez tax form Further manufacture. State 1040ez tax form   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. State 1040ez tax form Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. State 1040ez tax form Combining an article with an item in this list does not give rise to taxability. State 1040ez tax form However, see Parts or accessories discussed earlier. State 1040ez tax form Articles exempt from tax. State 1040ez tax form   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. State 1040ez tax form Rail trailers and rail vans. State 1040ez tax form   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). State 1040ez tax form Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. State 1040ez tax form Parts and accessories. State 1040ez tax form   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. State 1040ez tax form Trash containers. State 1040ez tax form   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. State 1040ez tax form It is designed to be used as a trash container. State 1040ez tax form It is not designed to carry freight other than trash. State 1040ez tax form It is not designed to be permanently mounted on or affixed to a truck chassis or body. State 1040ez tax form House trailers. State 1040ez tax form   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. State 1040ez tax form Camper coaches or bodies for self-propelled mobile homes. State 1040ez tax form   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. State 1040ez tax form Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. State 1040ez tax form Farm feed, seed, and fertilizer equipment. State 1040ez tax form   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. State 1040ez tax form This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. State 1040ez tax form Ambulances and hearses. State 1040ez tax form   This is any ambulance, hearse, or combination ambulance-hearse. State 1040ez tax form Truck-tractors. State 1040ez tax form   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. State 1040ez tax form Concrete mixers. State 1040ez tax form   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. State 1040ez tax form This exemption does not apply to the chassis on which the article is mounted. State 1040ez tax form Sales exempt from tax. State 1040ez tax form   The following sales are ordinarily exempt from tax. State 1040ez tax form Sales to a state or local government for its exclusive use. State 1040ez tax form Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. State 1040ez tax form Sales to a nonprofit educational organization for its exclusive use. State 1040ez tax form Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. State 1040ez tax form Sales for use by the purchaser for further manufacture of other taxable articles (see below). State 1040ez tax form Sales for export or for resale by the purchaser to a second purchaser for export. State 1040ez tax form Sales to the United Nations for official use. State 1040ez tax form Registration requirement. State 1040ez tax form   In general, the seller and buyer must be registered for a sale to be tax free. State 1040ez tax form See the Form 637 instructions for more information. State 1040ez tax form Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. State 1040ez tax form Further manufacture. State 1040ez tax form   If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and made the first retail sale of them. State 1040ez tax form Credits or refunds. State 1040ez tax form   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. State 1040ez tax form The person using the article as a component part is eligible for the credit or refund. State 1040ez tax form   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. State 1040ez tax form A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. State 1040ez tax form   See also Conditions to allowance in chapter 5. State 1040ez tax form Tire credit. State 1040ez tax form   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. State 1040ez tax form The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). State 1040ez tax form This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. State 1040ez tax form Prev  Up  Next   Home   More Online Publications
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Indian Arts and Crafts Board

The Indian Arts and Crafts Board enforces the Indian Arts and Crafts Act of 1990 that prohibits false advertising in the marketing of Indian arts or crafts. The Board also provides certified Indian-owned business listings, provides Federally recognized tribes with business assistance, and operates several Indian Arts and Crafts museums.

Contact the Agency or Department

Website: Indian Arts and Crafts Board

E-mail:

Address: 1849 C St NW
MS 2528-MIB

Washington, DC 20240

Toll-free: (888) 278-3253

The State 1040ez Tax Form

State 1040ez tax form 3. State 1040ez tax form   SIMPLE Plans Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: SIMPLE IRA PlanWho Can Set Up a SIMPLE IRA Plan? Who Can Participate in a SIMPLE IRA Plan? How To Set Up a SIMPLE IRA Plan Notification Requirement Contribution Limits When To Deduct Contributions Where To Deduct Contributions Tax Treatment of Contributions Distributions (Withdrawals) More Information on SIMPLE IRA Plans SIMPLE 401(k) Plan Topics - This chapter discusses: SIMPLE IRA plan SIMPLE 401(k) plan Useful Items - You may want to see: Publications 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4284 SIMPLE IRA Plan Checklist 4334 SIMPLE IRA Plans for Small Businesses Forms (and Instructions) W-2 Wage and Tax Statement 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A savings incentive match plan for employees (SIMPLE plan) is a written arrangement that provides you and your employees with a simplified way to make contributions to provide retirement income. State 1040ez tax form Under a SIMPLE plan, employees can choose to make salary reduction contributions to the plan rather than receiving these amounts as part of their regular pay. State 1040ez tax form In addition, you will contribute matching or nonelective contributions. State 1040ez tax form SIMPLE plans can only be maintained on a calendar-year basis. State 1040ez tax form A SIMPLE plan can be set up in either of the following ways. State 1040ez tax form Using SIMPLE IRAs (SIMPLE IRA plan). State 1040ez tax form As part of a 401(k) plan (SIMPLE 401(k) plan). State 1040ez tax form Many financial institutions will help you set up a SIMPLE plan. State 1040ez tax form SIMPLE IRA Plan A SIMPLE IRA plan is a retirement plan that uses SIMPLE IRAs for each eligible employee. State 1040ez tax form Under a SIMPLE IRA plan, a SIMPLE IRA must be set up for each eligible employee. State 1040ez tax form For the definition of an eligible employee, see Who Can Participate in a SIMPLE IRA Plan , later. State 1040ez tax form Who Can Set Up a SIMPLE IRA Plan? You can set up a SIMPLE IRA plan if you meet both the following requirements. State 1040ez tax form You meet the employee limit. State 1040ez tax form You do not maintain another qualified plan unless the other plan is for collective bargaining employees. State 1040ez tax form Employee limit. State 1040ez tax form   You can set up a SIMPLE IRA plan only if you had 100 or fewer employees who received $5,000 or more in compensation from you for the preceding year. State 1040ez tax form Under this rule, you must take into account all employees employed at any time during the calendar year regardless of whether they are eligible to participate. State 1040ez tax form Employees include self-employed individuals who received earned income and leased employees (defined in chapter 1). State 1040ez tax form   Once you set up a SIMPLE IRA plan, you must continue to meet the 100-employee limit each year you maintain the plan. State 1040ez tax form Grace period for employers who cease to meet the 100-employee limit. State 1040ez tax form   If you maintain the SIMPLE IRA plan for at least 1 year and you cease to meet the 100-employee limit in a later year, you will be treated as meeting it for the 2 calendar years immediately following the calendar year for which you last met it. State 1040ez tax form   A different rule applies if you do not meet the 100-employee limit because of an acquisition, disposition, or similar transaction. State 1040ez tax form Under this rule, the SIMPLE IRA plan will be treated as meeting the 100-employee limit for the year of the transaction and the 2 following years if both the following conditions are satisfied. State 1040ez tax form Coverage under the plan has not significantly changed during the grace period. State 1040ez tax form The SIMPLE IRA plan would have continued to qualify after the transaction if you had remained a separate employer. State 1040ez tax form    The grace period for acquisitions, dispositions, and similar transactions also applies if, because of these types of transactions, you do not meet the rules explained under Other qualified plan or Who Can Participate in a SIMPLE IRA Plan, below. State 1040ez tax form Other qualified plan. State 1040ez tax form   The SIMPLE IRA plan generally must be the only retirement plan to which you make contributions, or to which benefits accrue, for service in any year beginning with the year the SIMPLE IRA plan becomes effective. State 1040ez tax form Exception. State 1040ez tax form   If you maintain a qualified plan for collective bargaining employees, you are permitted to maintain a SIMPLE IRA plan for other employees. State 1040ez tax form Who Can Participate in a SIMPLE IRA Plan? Eligible employee. State 1040ez tax form   Any employee who received at least $5,000 in compensation during any 2 years preceding the current calendar year and is reasonably expected to receive at least $5,000 during the current calendar year is eligible to participate. State 1040ez tax form The term “employee” includes a self-employed individual who received earned income. State 1040ez tax form   You can use less restrictive eligibility requirements (but not more restrictive ones) by eliminating or reducing the prior year compensation requirements, the current year compensation requirements, or both. State 1040ez tax form For example, you can allow participation for employees who received at least $3,000 in compensation during any preceding calendar year. State 1040ez tax form However, you cannot impose any other conditions for participating in a SIMPLE IRA plan. State 1040ez tax form Excludable employees. State 1040ez tax form   The following employees do not need to be covered under a SIMPLE IRA plan. State 1040ez tax form Employees who are covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. State 1040ez tax form Nonresident alien employees who have received no U. State 1040ez tax form S. State 1040ez tax form source wages, salaries, or other personal services compensation from you. State 1040ez tax form Compensation. State 1040ez tax form   Compensation for employees is the total wages, tips, and other compensation from the employer subject to federal income tax withholding and the amounts paid for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. State 1040ez tax form Compensation also includes the employee's salary reduction contributions made under this plan and, if applicable, elective deferrals under a section 401(k) plan, a SARSEP, or a section 403(b) annuity contract and compensation deferred under a section 457 plan required to be reported by the employer on Form W-2. State 1040ez tax form If you are self-employed, compensation is your net earnings from self-employment (line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040)) before subtracting any contributions made to the SIMPLE IRA plan for yourself. State 1040ez tax form How To Set Up a SIMPLE IRA Plan You can use Form 5304-SIMPLE or Form 5305-SIMPLE to set up a SIMPLE IRA plan. State 1040ez tax form Each form is a model savings incentive match plan for employees (SIMPLE) plan document. State 1040ez tax form Which form you use depends on whether you select a financial institution or your employees select the institution that will receive the contributions. State 1040ez tax form Use Form 5304-SIMPLE if you allow each plan participant to select the financial institution for receiving his or her SIMPLE IRA plan contributions. State 1040ez tax form Use Form 5305-SIMPLE if you require that all contributions under the SIMPLE IRA plan be deposited initially at a designated financial institution. State 1040ez tax form The SIMPLE IRA plan is adopted when you have completed all appropriate boxes and blanks on the form and you (and the designated financial institution, if any) have signed it. State 1040ez tax form Keep the original form. State 1040ez tax form Do not file it with the IRS. State 1040ez tax form Other uses of the forms. State 1040ez tax form   If you set up a SIMPLE IRA plan using Form 5304-SIMPLE or Form 5305-SIMPLE, you can use the form to satisfy other requirements, including the following. State 1040ez tax form Meeting employer notification requirements for the SIMPLE IRA plan. State 1040ez tax form Form 5304-SIMPLE and Form 5305-SIMPLE contain a Model Notification to Eligible Employees that provides the necessary information to the employee. State 1040ez tax form Maintaining the SIMPLE IRA plan records and proving you set up a SIMPLE IRA plan for employees. State 1040ez tax form Deadline for setting up a SIMPLE IRA plan. State 1040ez tax form   You can set up a SIMPLE IRA plan effective on any date from January 1 through October 1 of a year, provided you did not previously maintain a SIMPLE IRA plan. State 1040ez tax form This requirement does not apply if you are a new employer that comes into existence after October 1 of the year the SIMPLE IRA plan is set up and you set up a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence. State 1040ez tax form If you previously maintained a SIMPLE IRA plan, you can set up a SIMPLE IRA plan effective only on January 1 of a year. State 1040ez tax form A SIMPLE IRA plan cannot have an effective date that is before the date you actually adopt the plan. State 1040ez tax form Setting up a SIMPLE IRA. State 1040ez tax form   SIMPLE IRAs are the individual retirement accounts or annuities into which the contributions are deposited. State 1040ez tax form A SIMPLE IRA must be set up for each eligible employee. State 1040ez tax form Forms 5305-S, SIMPLE Individual Retirement Trust Account, and 5305-SA, SIMPLE Individual Retirement Custodial Account, are model trust and custodial account documents the participant and the trustee (or custodian) can use for this purpose. State 1040ez tax form   A SIMPLE IRA cannot be a Roth IRA. State 1040ez tax form Contributions to a SIMPLE IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. State 1040ez tax form Deadline for setting up a SIMPLE IRA. State 1040ez tax form   A SIMPLE IRA must be set up for an employee before the first date by which a contribution is required to be deposited into the employee's IRA. State 1040ez tax form See Time limits for contributing funds , later, under Contribution Limits. State 1040ez tax form Credit for startup costs. State 1040ez tax form   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE IRA plan that first became effective in 2013. State 1040ez tax form For more information, see Credit for startup costs under Reminders, earlier. State 1040ez tax form Notification Requirement If you adopt a SIMPLE IRA plan, you must notify each employee of the following information before the beginning of the election period. State 1040ez tax form The employee's opportunity to make or change a salary reduction choice under a SIMPLE IRA plan. State 1040ez tax form Your decision to make either matching contributions or nonelective contributions (discussed later). State 1040ez tax form A summary description provided by the financial institution. State 1040ez tax form Written notice that his or her balance can be transferred without cost or penalty if they use a designated financial institution. State 1040ez tax form Election period. State 1040ez tax form   The election period is generally the 60-day period immediately preceding January 1 of a calendar year (November 2 to December 31 of the preceding calendar year). State 1040ez tax form However, the dates of this period are modified if you set up a SIMPLE IRA plan in mid-year (for example, on July 1) or if the 60-day period falls before the first day an employee becomes eligible to participate in the SIMPLE IRA plan. State 1040ez tax form   A SIMPLE IRA plan can provide longer periods for permitting employees to enter into salary reduction agreements or to modify prior agreements. State 1040ez tax form For example, a SIMPLE IRA plan can provide a 90-day election period instead of the 60-day period. State 1040ez tax form Similarly, in addition to the 60-day period, a SIMPLE IRA plan can provide quarterly election periods during the 30 days before each calendar quarter, other than the first quarter of each year. State 1040ez tax form Contribution Limits Contributions are made up of salary reduction contributions and employer contributions. State 1040ez tax form You, as the employer, must make either matching contributions or nonelective contributions, defined later. State 1040ez tax form No other contributions can be made to the SIMPLE IRA plan. State 1040ez tax form These contributions, which you can deduct, must be made timely. State 1040ez tax form See Time limits for contributing funds , later. State 1040ez tax form Salary reduction contributions. State 1040ez tax form   The amount the employee chooses to have you contribute to a SIMPLE IRA on his or her behalf cannot be more than $12,000 for 2013 and 2014. State 1040ez tax form These contributions must be expressed as a percentage of the employee's compensation unless you permit the employee to express them as a specific dollar amount. State 1040ez tax form You cannot place restrictions on the contribution amount (such as limiting the contribution percentage), except to comply with the $12,000 limit. State 1040ez tax form   If you or an employee participates in any other qualified plan during the year and you or your employee have salary reduction contributions (elective deferrals) under those plans, the salary reduction contributions under a SIMPLE IRA plan also count toward the overall annual limit ($17,500 for 2013 and 2014) on exclusion of salary reduction contributions and other elective deferrals. State 1040ez tax form Catch-up contributions. State 1040ez tax form   A SIMPLE IRA plan can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. State 1040ez tax form The catch-up contribution limit for 2013 and 2014 for SIMPLE IRA plans is $2,500. State 1040ez tax form Salary reduction contributions are not treated as catch-up contributions for 2013 or 2014 until they exceed $12,000. State 1040ez tax form However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. State 1040ez tax form The catch-up contribution limit. State 1040ez tax form The excess of the participant's compensation over the salary reduction contributions that are not catch-up contributions. State 1040ez tax form Employer matching contributions. State 1040ez tax form   You are generally required to match each employee's salary reduction contributions on a dollar-for-dollar basis up to 3% of the employee's compensation. State 1040ez tax form This requirement does not apply if you make nonelective contributions as discussed later. State 1040ez tax form Example. State 1040ez tax form In 2013, your employee, John Rose, earned $25,000 and chose to defer 5% of his salary. State 1040ez tax form Your net earnings from self-employment are $40,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. State 1040ez tax form You make 3% matching contributions. State 1040ez tax form The total contribution you make for John is $2,000, figured as follows. State 1040ez tax form Salary reduction contributions ($25,000 × . State 1040ez tax form 05) $1,250 Employer matching contribution ($25,000 × . State 1040ez tax form 03) 750 Total contributions $2,000     The total contribution you make for yourself is $5,200, figured as follows. State 1040ez tax form Salary reduction contributions ($40,000 × . State 1040ez tax form 10) $4,000 Employer matching contribution ($40,000 × . State 1040ez tax form 03) 1,200 Total contributions $5,200 Lower percentage. State 1040ez tax form   If you choose a matching contribution less than 3%, the percentage must be at least 1%. State 1040ez tax form You must notify the employees of the lower match within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. State 1040ez tax form You cannot choose a percentage less than 3% for more than 2 years during the 5-year period that ends with (and includes) the year for which the choice is effective. State 1040ez tax form Nonelective contributions. State 1040ez tax form   Instead of matching contributions, you can choose to make nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 (or some lower amount you select) of compensation from you for the year. State 1040ez tax form If you make this choice, you must make nonelective contributions whether or not the employee chooses to make salary reduction contributions. State 1040ez tax form Only $255,000 of the employee's compensation can be taken into account to figure the contribution limit in 2013 ($260,000 in 2014). State 1040ez tax form   If you choose this 2% contribution formula, you must notify the employees within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. State 1040ez tax form Example 1. State 1040ez tax form In 2013, your employee, Jane Wood, earned $36,000 and chose to have you contribute 10% of her salary. State 1040ez tax form Your net earnings from self-employment are $50,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. State 1040ez tax form You make a 2% nonelective contribution. State 1040ez tax form Both of you are under age 50. State 1040ez tax form The total contribution you make for Jane is $4,320, figured as follows. State 1040ez tax form Salary reduction contributions ($36,000 × . State 1040ez tax form 10) $3,600 2% nonelective contributions ($36,000 × . State 1040ez tax form 02) 720 Total contributions $4,320     The total contribution you make for yourself is $6,000, figured as follows. State 1040ez tax form Salary reduction contributions ($50,000 × . State 1040ez tax form 10) $5,000 2% nonelective contributions ($50,000 × . State 1040ez tax form 02) 1,000 Total contributions $6,000 Example 2. State 1040ez tax form Using the same facts as in Example 1, above, the maximum contribution you make for Jane or for yourself if you each earned $75,000 is $13,500, figured as follows. State 1040ez tax form Salary reduction contributions (maximum amount allowed) $12,000 2% nonelective contributions ($75,000 × . State 1040ez tax form 02) 1,500 Total contributions $13,500 Time limits for contributing funds. State 1040ez tax form   You must make the salary reduction contributions to the SIMPLE IRA within 30 days after the end of the month in which the amounts would otherwise have been payable to the employee in cash. State 1040ez tax form You must make matching contributions or nonelective contributions by the due date (including extensions) for filing your federal income tax return for the year. State 1040ez tax form Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions. State 1040ez tax form When To Deduct Contributions You can deduct SIMPLE IRA contributions in the tax year within which the calendar year for which contributions were made ends. State 1040ez tax form You can deduct contributions for a particular tax year if they are made for that tax year and are made by the due date (including extensions) of your federal income tax return for that year. State 1040ez tax form Example 1. State 1040ez tax form Your tax year is the fiscal year ending June 30. State 1040ez tax form Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2013 before July 1, 2013) are deductible in the tax year ending June 30, 2014. State 1040ez tax form Example 2. State 1040ez tax form You are a sole proprietor whose tax year is the calendar year. State 1040ez tax form Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2014 by April 15, 2014) are deductible in the 2013 tax year. State 1040ez tax form Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. State 1040ez tax form For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040); partnerships deduct them on Form 1065; and corporations deduct them on Form 1120 or Form 1120S. State 1040ez tax form Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. State 1040ez tax form (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065) you receive from the partnership. State 1040ez tax form ) Tax Treatment of Contributions You can deduct your contributions and your employees can exclude these contributions from their gross income. State 1040ez tax form SIMPLE IRA plan contributions are not subject to federal income tax withholding. State 1040ez tax form However, salary reduction contributions are subject to social security, Medicare, and federal unemployment (FUTA) taxes. State 1040ez tax form Matching and nonelective contributions are not subject to these taxes. State 1040ez tax form Reporting on Form W-2. State 1040ez tax form   Do not include SIMPLE IRA plan contributions in the “Wages, tips, other compensation” box of Form W-2. State 1040ez tax form You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. State 1040ez tax form You must also include them in box 12. State 1040ez tax form Mark the “Retirement plan” checkbox in box 13. State 1040ez tax form For more information, see the Form W-2 instructions. State 1040ez tax form Distributions (Withdrawals) Distributions from a SIMPLE IRA are subject to IRA rules and generally are includible in income for the year received. State 1040ez tax form Tax-free rollovers can be made from one SIMPLE IRA into another SIMPLE IRA. State 1040ez tax form However, a rollover from a SIMPLE IRA to a non-SIMPLE IRA can be made tax free only after a 2-year participation in the SIMPLE IRA plan. State 1040ez tax form Generally, you or your employee must begin to receive distributions from a SIMPLE IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. State 1040ez tax form Early withdrawals generally are subject to a 10% additional tax. State 1040ez tax form However, the additional tax is increased to 25% if funds are withdrawn within 2 years of beginning participation. State 1040ez tax form More information. State 1040ez tax form   See Publication 590 for information about IRA rules, including those on the tax treatment of distributions, rollovers, required distributions, and income tax withholding. State 1040ez tax form More Information on SIMPLE IRA Plans If you need help to set up or maintain a SIMPLE IRA plan, go to the IRS website and search SIMPLE IRA Plan. State 1040ez tax form SIMPLE 401(k) Plan You can adopt a SIMPLE plan as part of a 401(k) plan if you meet the 100-employee limit as discussed earlier under SIMPLE IRA Plan. State 1040ez tax form A SIMPLE 401(k) plan is a qualified retirement plan and generally must satisfy the rules discussed under Qualification Rules in chapter 4, including the required distribution rules. State 1040ez tax form However, a SIMPLE 401(k) plan is not subject to the nondiscrimination and top-heavy rules discussed in chapter 4 if the plan meets the conditions listed below. State 1040ez tax form Under the plan, an employee can choose to have you make salary reduction contributions for the year to a trust in an amount expressed as a percentage of the employee's compensation, but not more than $12,000 for 2013 and 2014. State 1040ez tax form If permitted under the plan, an employee who is age 50 or over can also make a catch-up contribution of up to $2,500 for 2013 and 2014. State 1040ez tax form See Catch-up contributions , earlier under Contribution Limits. State 1040ez tax form You must make either: Matching contributions up to 3% of compensation for the year, or Nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 of compensation from you for the year. State 1040ez tax form No other contributions can be made to the trust. State 1040ez tax form No contributions are made, and no benefits accrue, for services during the year under any other qualified retirement plan sponsored by you on behalf of any employee eligible to participate in the SIMPLE 401(k) plan. State 1040ez tax form The employee's rights to any contributions are nonforfeitable. State 1040ez tax form No more than $255,000 of the employee's compensation can be taken into account in figuring matching contributions and nonelective contributions in 2013 ($260,000 in 2014). State 1040ez tax form Compensation is defined earlier in this chapter. State 1040ez tax form Employee notification. State 1040ez tax form   The notification requirement that applies to SIMPLE IRA plans also applies to SIMPLE 401(k) plans. State 1040ez tax form See Notification Requirement in this chapter. State 1040ez tax form Credit for startup costs. State 1040ez tax form   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE 401(k) plan that first became effective in 2013. State 1040ez tax form For more information, see Credit for startup costs under Reminders, earlier. State 1040ez tax form Note on Forms. State 1040ez tax form   Please note that Forms 5304-SIMPLE and 5305-SIMPLE can not be used to establish a SIMPLE 401(k) plan. State 1040ez tax form To set up a SIMPLE 401(k) plan, see Adopting a Written Plan in chapter 4. State 1040ez tax form Prev  Up  Next   Home   More Online Publications