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1040ez File

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1040ez File

1040ez file 1. 1040ez file   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. 1040ez file Deducted. 1040ez file Who Can Participate in a 403(b) Plan?Ministers. 1040ez file Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. 1040ez file Specifically, the chapter answers the following questions. 1040ez file What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. 1040ez file Individual accounts in a 403(b) plan can be any of the following types. 1040ez file An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. 1040ez file Generally, retirement income accounts can invest in either annuities or mutual funds. 1040ez file We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. 1040ez file What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. 1040ez file The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. 1040ez file Allowable contributions to a 403(b) plan are either excluded or deducted from your income. 1040ez file However, if your contributions are made to a Roth contribution program, this benefit does not apply. 1040ez file Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. 1040ez file Note. 1040ez file Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. 1040ez file See chapter 4, Limit on Elective Deferrals , for more information. 1040ez file The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. 1040ez file Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. 1040ez file Otherwise, they are taxed when you withdraw them. 1040ez file The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. 1040ez file See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . 1040ez file Excluded. 1040ez file   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. 1040ez file This means that you do not report the excluded amount on your tax return. 1040ez file Deducted. 1040ez file   If an amount is deducted from your income, it is included with your other wages on your Form W-2. 1040ez file You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. 1040ez file Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. 1040ez file Eligible employees. 1040ez file   The following employees are eligible to participate in a 403(b) plan. 1040ez file Employees of tax-exempt organizations established under section 501(c)(3). 1040ez file These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. 1040ez file Employees of public school systems who are involved in the day-to-day operations of a school. 1040ez file Employees of cooperative hospital service organizations. 1040ez file Civilian faculty and staff of the Uniformed Services University of the Health Sciences. 1040ez file Employees of public school systems organized by Indian tribal governments. 1040ez file Certain ministers (explained next). 1040ez file Ministers. 1040ez file   The following ministers are eligible employees for whom a 403(b) account can be established. 1040ez file Ministers employed by section 501(c)(3) organizations. 1040ez file Self-employed ministers. 1040ez file A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. 1040ez file Ministers (chaplains) who meet both of the following requirements. 1040ez file They are employed by organizations that are not section 501(c)(3) organizations. 1040ez file They function as ministers in their day-to-day professional responsibilities with their employers. 1040ez file   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. 1040ez file Example. 1040ez file A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. 1040ez file Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. 1040ez file Only employers can set up 403(b) accounts. 1040ez file A self-employed minister cannot set up a 403(b) account for his or her benefit. 1040ez file If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. 1040ez file How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. 1040ez file However, some plans will allow you to make after-tax contributions (defined below). 1040ez file The following types of contributions can be made to 403(b) accounts. 1040ez file Elective deferrals . 1040ez file These are contributions made under a salary reduction agreement. 1040ez file This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. 1040ez file Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. 1040ez file If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. 1040ez file Nonelective contributions . 1040ez file These are employer contributions that are not made under a salary reduction agreement. 1040ez file Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. 1040ez file You do not pay income tax on these contributions until you withdraw them from the account. 1040ez file After-tax contributions . 1040ez file These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. 1040ez file A salary payment on which income tax has been withheld is a source of these contributions. 1040ez file If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. 1040ez file A combination of any of the three contribution types listed above. 1040ez file Self-employed minister. 1040ez file   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. 1040ez file Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. 1040ez file Your employer will report contributions on your 2013 Form W-2. 1040ez file Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. 1040ez file If you are a self-employed minister or chaplain, see the discussions next. 1040ez file Self-employed ministers. 1040ez file   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. 1040ez file Deduct your contributions on line 28 of the 2013 Form 1040. 1040ez file Chaplains. 1040ez file   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. 1040ez file    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. 1040ez file   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. 1040ez file Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. 1040ez file How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. 1040ez file If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. 1040ez file Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. 1040ez file Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. 1040ez file Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. 1040ez file Prev  Up  Next   Home   More Online Publications
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The 1040ez File

1040ez file Index A Affiliated corporations, Aircraft used by affiliated corporations. 1040ez file Agri-biodiesel, defined, Agri-biodiesel. 1040ez file Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. 1040ez file Alaska, Transportation between the continental U. 1040ez file S. 1040ez file and Alaska or Hawaii. 1040ez file , Transportation within Alaska or Hawaii. 1040ez file , Alaska and Hawaii. 1040ez file Baggage, Excess baggage. 1040ez file Bonus tickets, Bonus tickets. 1040ez file Credits or refunds, Credits or refunds. 1040ez file Exemptions, Exemptions. 1040ez file Export, Exportation. 1040ez file Fixed-wing aircraft, Fixed-wing aircraft uses. 1040ez file Hawaii, Transportation between the continental U. 1040ez file S. 1040ez file and Alaska or Hawaii. 1040ez file , Transportation within Alaska or Hawaii. 1040ez file , Alaska and Hawaii. 1040ez file Helicopters, Certain helicopter uses. 1040ez file , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. 1040ez file Package tours, Package tours. 1040ez file Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. 1040ez file , Liability for tax. 1040ez file Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. 1040ez file Travel agency, Liability for tax. 1040ez file Uninterrupted international, Uninterrupted international air transportation. 1040ez file Aircraft, Fixed-wing aircraft uses. 1040ez file Affiliated corporations, Aircraft used by affiliated corporations. 1040ez file Small planes, Small aircraft. 1040ez file Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. 1040ez file 15). 1040ez file Alaska Air transportation taxes, Transportation between the continental U. 1040ez file S. 1040ez file and Alaska or Hawaii. 1040ez file Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. 1040ez file Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. 1040ez file Alternative fuel, defined, Other fuels. 1040ez file American Red Cross, International organizations and the American Red Cross. 1040ez file Answering service, Answering services. 1040ez file Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. 1040ez file Approved terminal, defined, Approved terminal or refinery. 1040ez file Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. 1040ez file B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. 1040ez file Blended taxable fuel, defined, Blended taxable fuel. 1040ez file Blender, defined, Blender. 1040ez file Blocked pump, Blocked pump. 1040ez file Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. 1040ez file 11). 1040ez file , Qualified blood collector organizations. 1040ez file Boats, In a boat engaged in commercial fishing (No. 1040ez file 4). 1040ez file Bonus tickets, Bonus tickets. 1040ez file Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. 1040ez file Bulk transfer/terminal system, defined, Bulk transfer/terminal system. 1040ez file Buses, In certain intercity and local buses (No. 1040ez file 5). 1040ez file , In a qualified local bus (No. 1040ez file 6). 1040ez file , In a school bus (No. 1040ez file 7). 1040ez file Tire tax, Qualifying intercity or local bus. 1040ez file C Cellulosic biofuel, Cellulosic biofuel. 1040ez file Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. 1040ez file Exemptions, Exemption from tax. 1040ez file Producer, Coal Production, Coal production. 1040ez file Selling price, Determining tonnage or selling price. 1040ez file Tax rates, Tax rates. 1040ez file Coin-operated telephones, Coin-operated telephones. 1040ez file Comments, Comments and suggestions. 1040ez file Commercial aviation, In commercial aviation (other than foreign trade). 1040ez file Commercial fishing, In a boat engaged in commercial fishing (No. 1040ez file 4). 1040ez file Commercial waterway transportation, Commercial waterway transportation. 1040ez file Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. 1040ez file Local telephone service, Local telephone service. 1040ez file Local-only service, Local-only service. 1040ez file Private communication service, Private communication service. 1040ez file Teletypewriter exchange service, Teletypewriter exchange service. 1040ez file Credit card purchases Aviation gasoline, Credit card purchases. 1040ez file Gasoline, Credit card purchases. 1040ez file Kerosene for use in aviation, Credit card purchases. 1040ez file Undyed diesel fuel, Credit Card Purchases. 1040ez file Undyed kerosene, Credit Card Purchases. 1040ez file Credit or refund Gas guzzler tax, Credit or refund. 1040ez file Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. 1040ez file Retail tax, Credits or refunds. 1040ez file Tire tax, Credit or refund. 1040ez file Vaccines, Credit or refund. 1040ez file Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. 1040ez file Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. 1040ez file Enterer, defined, Enterer. 1040ez file Entry, defined, Entry. 1040ez file Environmental taxes Credit or refund, Credits or refunds. 1040ez file Exceptions, Exceptions. 1040ez file Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. 1040ez file Exempt communication services American Red Cross, International organizations and the American Red Cross. 1040ez file Answering service, Answering services. 1040ez file Coin-operated telephones, Coin-operated telephones. 1040ez file Installation charges, Installation charges. 1040ez file International organizations, International organizations and the American Red Cross. 1040ez file Mobile radio telephone service, Mobile radio telephone service. 1040ez file News services, News services. 1040ez file Nonprofit educational organizations, Nonprofit educational organizations. 1040ez file Nonprofit hospitals, Nonprofit hospitals. 1040ez file Private communication service, Private communication service. 1040ez file Qualified blood collector organizations, Qualified blood collector organizations. 1040ez file Radio broadcasts, News services. 1040ez file Security systems, Telephone-operated security systems. 1040ez file Exempt sales, heavy trucks, Sales exempt from tax. 1040ez file Exemptions Air transportation taxes, Exemptions. 1040ez file Bonus tickets, Bonus tickets. 1040ez file Coal, Exemption from tax. 1040ez file Communications taxes, Exemptions Federal government, Federal, state, and local government. 1040ez file Fixed-wing aircraft, Fixed-wing aircraft uses. 1040ez file For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. 1040ez file Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. 1040ez file Military personnel, Military personnel on international trips. 1040ez file Nonprofit educational organizations, Federal, state, and local government. 1040ez file , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. 1040ez file , Exemptions Taxable tires, Tires exempt from tax. 1040ez file Vessel supplies, Exemptions Export, Export (No. 1040ez file 3). 1040ez file Exported taxable fuel, Exported taxable fuel. 1040ez file F Farming, On a farm for farming purposes (No. 1040ez file 1). 1040ez file Federal government, Federal, state, and local government. 1040ez file Fishing, In a boat engaged in commercial fishing (No. 1040ez file 4). 1040ez file Fishing rods and fishing poles. 1040ez file , Fishing rods and fishing poles. 1040ez file Fishing tackle boxes, Fishing tackle boxes. 1040ez file Fixed-wing aircraft, Fixed-wing aircraft uses. 1040ez file Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. 1040ez file 9). 1040ez file Form 1363, Exportation. 1040ez file 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. 1040ez file , Attachments to Form 720. 1040ez file 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. 1040ez file 720, Claiming A Refund, Form 6197. 1040ez file , Filing Form 720 720X, Form 720X. 1040ez file 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. 1040ez file Due dates, Due dates. 1040ez file Final return, Final return. 1040ez file Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. 1040ez file Gas guzzler tax Automobiles, Automobiles. 1040ez file Credit or refund, Credit or refund. 1040ez file Limousines, Automobiles. 1040ez file Vehicles not subject to tax, Vehicles not subject to tax. 1040ez file Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. 1040ez file H Hawaii, air transportation taxes, Transportation between the continental U. 1040ez file S. 1040ez file and Alaska or Hawaii. 1040ez file Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. 1040ez file Further manufacture, Further manufacture. 1040ez file Installment sales, Installment sales. 1040ez file Parts or accessories, Parts or accessories. 1040ez file Presumptive retail sales price, Presumptive retail sales price. 1040ez file Related persons, Related person. 1040ez file Separate purchases, Separate purchase. 1040ez file Tax base, Determination of tax base. 1040ez file Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. 1040ez file Help (see Tax help) Highway vehicle, Highway vehicle. 1040ez file , In a highway vehicle owned by the United States that is not used on a highway (No. 1040ez file 12). 1040ez file Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. 1040ez file I Identifying number, Taxpayer identification number. 1040ez file Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. 1040ez file 5). 1040ez file Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. 1040ez file Local-only service, Local-only service. 1040ez file M Manufacturer, defined, Manufacturer. 1040ez file Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. 1040ez file Lease payments, Partial payments. 1040ez file Partial payments, Partial payments. 1040ez file Registration, Registration requirements. 1040ez file Related person, Related person. 1040ez file Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. 1040ez file Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. 1040ez file Military aircraft, In military aircraft (No. 1040ez file 16). 1040ez file Mobile radio telephone service, Mobile radio telephone service. 1040ez file N News services, News services. 1040ez file Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. 1040ez file 13). 1040ez file Nonprofit educational organization use and state use, Nonprofit educational organization and state use. 1040ez file Nonprofit educational organizations, Nonprofit educational organizations. 1040ez file , Federal, state, and local government. 1040ez file Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. 1040ez file 2). 1040ez file Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. 1040ez file Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. 1040ez file Dyed kerosene, Penalty. 1040ez file Pipeline operator, defined, Pipeline operator. 1040ez file Position holder, defined, Position holder. 1040ez file Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. 1040ez file 6). 1040ez file R Rack, defined, Rack. 1040ez file Radio broadcasts, News services. 1040ez file Records, Refiner, defined, Refiner. 1040ez file Refinery, defined, Refinery. 1040ez file Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. 1040ez file Registrant, Taxable fuel registrant. 1040ez file Registrant, defined, Registrant. 1040ez file Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. 1040ez file Sport fishing equipment, Related person. 1040ez file Removal, defined, Removal. 1040ez file Retail tax Credits or refunds, Credits or refunds. 1040ez file Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. 1040ez file S Sale, defined, Sale. 1040ez file Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. 1040ez file Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. 1040ez file Cost of transportation, Manufacturers taxes based on sale price. 1040ez file Delivery costs, Manufacturers taxes based on sale price. 1040ez file Discounts, Manufacturers taxes based on sale price. 1040ez file Installation costs, Manufacturers taxes based on sale price. 1040ez file Insurance costs, Manufacturers taxes based on sale price. 1040ez file Local advertising charges, Manufacturers taxes based on sale price. 1040ez file Manufacturers excise tax, Manufacturers taxes based on sale price. 1040ez file Rebates, Manufacturers taxes based on sale price. 1040ez file Retail dealer preparation costs, Manufacturers taxes based on sale price. 1040ez file Warranty charges, Manufacturers taxes based on sale price. 1040ez file School bus, In a school bus (No. 1040ez file 7). 1040ez file Second generation biofuel, Second generation biofuel. 1040ez file Security systems, Telephone-operated security systems. 1040ez file Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. 1040ez file Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. 1040ez file State and local governments, Federal, state, and local government. 1040ez file State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. 1040ez file 14). 1040ez file State or nonprofit educational organization use, Sales by registered ultimate vendors. 1040ez file State use, Registered ultimate vendor (state use). 1040ez file , State use. 1040ez file State, defined, State. 1040ez file Suggestions, Comments and suggestions. 1040ez file T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. 1040ez file Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. 1040ez file Electric outboard motor, Electric outboard boat motors. 1040ez file International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. 1040ez file Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. 1040ez file Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. 1040ez file Teletypewriter exchange service, Teletypewriter exchange service. 1040ez file Terminal operator, defined, Terminal operator. 1040ez file Terminal, defined, Terminal. 1040ez file Throughputter, defined, Throughputter. 1040ez file Tires Credit against heavy truck tax, Tire credit. 1040ez file Credit or refund of tax, Credit or refund. 1040ez file Train, Use in a train. 1040ez file Train (Diesel-powered), Diesel-powered train. 1040ez file Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. 1040ez file TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. 1040ez file , Two-party exchanges. 1040ez file U Ultimate purchaser, Ultimate purchaser. 1040ez file Uninterrupted international air transportation, Uninterrupted international air transportation. 1040ez file , Military personnel on international trips. 1040ez file Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. 1040ez file 8). 1040ez file Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. 1040ez file Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. 1040ez file Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. 1040ez file Law enforcement, Vehicles not subject to tax. 1040ez file Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. 1040ez file Vessel operator, defined, Vessel operator. 1040ez file W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications