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2008 tax software free download 3. 2008 tax software free download   Limit on Annual Additions Table of Contents Ministers and church employees. 2008 tax software free download Includible Compensation for Your Most Recent Year of ServiceMost Recent Year of Service Includible Compensation The first component of MAC is the limit on annual additions. 2008 tax software free download This is a limit on the total contributions (elective deferrals, nonelective contributions, and after-tax contributions) that can be made to your 403(b) account. 2008 tax software free download The limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or 100% of your includible compensation for your most recent year of service. 2008 tax software free download More than one 403(b) account. 2008 tax software free download If you contributed to more than one 403(b) account, you must combine the contributions made to all 403(b) accounts on your behalf by your employer. 2008 tax software free download Ministers and church employees. 2008 tax software free download   If you are a minister or a church employee, you may be able to increase your limit on annual additions or use different rules when figuring your limit on annual additions. 2008 tax software free download For more information, see chapter 5. 2008 tax software free download Participation in a qualified plan. 2008 tax software free download If you participated in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pensions of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. 2008 tax software free download You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions. 2008 tax software free download Includible Compensation for Your Most Recent Year of Service Definition. 2008 tax software free download   Generally, includible compensation for your most recent year of service is the amount of taxable wages and benefits you received from the employer that maintained a 403(b) account for your benefit during your most recent year of service. 2008 tax software free download When figuring your includible compensation for your most recent year of service, keep in mind that your most recent year of service may not be the same as your employer's most recent annual work period. 2008 tax software free download This can happen if your tax year is not the same as your employer's annual work period. 2008 tax software free download When figuring includible compensation for your most recent year of service, do not mix compensation or service of one employer with compensation or service of another employer. 2008 tax software free download Most Recent Year of Service Your most recent year of service is your last full year of service, ending on the last day of your tax year that you worked for the employer that maintained a 403(b) account on your behalf. 2008 tax software free download Tax year different from employer's annual work period. 2008 tax software free download   If your tax year is not the same as your employer's annual work period, your most recent year of service is made up of parts of at least two of your employer's annual work periods. 2008 tax software free download Example. 2008 tax software free download A professor who reports her income on a calendar-year basis is employed on a full-time basis by a university that operates on an academic year (October through May). 2008 tax software free download To figure her includible compensation for 2013, the professor's most recent year of service is her service from January through May 2013 and from October through December 2013. 2008 tax software free download Figuring Your Most Recent Year of Service To figure your most recent year of service, begin by determining what is a full year of service for your position. 2008 tax software free download A full year of service is equal to full-time employment for your employer's annual work period. 2008 tax software free download After identifying a full year of service, begin counting the service you have provided for your employer starting with the service provided in the current year. 2008 tax software free download Part-time or employed only part of the year. 2008 tax software free download   If you are a part-time or a full-time employee who is employed for only part of the year, your most recent year of service is your service this year and your service for as many previous years as is necessary to total 1 full year of service. 2008 tax software free download To determine your most recent year of service, add the following periods of service: Your service during the year for which you are figuring the limit on annual additions, and Your service during your preceding tax years until the total service equals 1 year of service or you have figured all of your service with the employer. 2008 tax software free download Example. 2008 tax software free download You were employed on a full-time basis from July through December 2011 (1/2 year of service), July through December 2012 (1/2 year of service), and October through December 2013 (1/4 year of service). 2008 tax software free download Your most recent year of service for computing your limit on annual additions for 2013 is the total of your service during 2013 (1/4 year of service), your service during 2012 (1/2 year of service), and your service during the months October through December 2011 (1/4 year of service). 2008 tax software free download Not yet employed for 1 year. 2008 tax software free download   If, at the close of the year, you have not yet worked for your employer for 1 year (including time you worked for the same employer in all earlier years), use the period of time you have worked for the employer as your most recent year of service. 2008 tax software free download Includible Compensation After identifying your most recent year of service, the next step is to identify the includible compensation associated with that full year of service. 2008 tax software free download Includible compensation is not the same as income included on your tax return. 2008 tax software free download Compensation is a combination of income and benefits received in exchange for services provided to your employer. 2008 tax software free download Generally, includible compensation is the amount of income and benefits: Received from the employer who maintains your 403(b) account, and Must be included in your income. 2008 tax software free download Includible compensation includes the following amounts. 2008 tax software free download Elective deferrals (employer's contributions made on your behalf under a salary reduction agreement). 2008 tax software free download Amounts contributed or deferred by your employer under a section 125 cafeteria plan. 2008 tax software free download Amounts contributed or deferred, at the election of the employee, under an eligible section 457 nonqualified deferred compensation plan (state or local government or tax-exempt organization plan). 2008 tax software free download  Note. 2008 tax software free download For information about treating elective deferrals under section 457 plans as Roth contributions, see Publication 575. 2008 tax software free download Wages, salaries, and fees for personal services earned with the employer maintaining your 403(b) account. 2008 tax software free download Income otherwise excluded under the foreign earned income exclusion. 2008 tax software free download Pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan. 2008 tax software free download Includible compensation does not include the following items. 2008 tax software free download Your employer's contributions to your 403(b) account. 2008 tax software free download Compensation earned while your employer was not an eligible employer. 2008 tax software free download Your employer's contributions to a qualified plan that: Are on your behalf, and Are excludable from income. 2008 tax software free download The cost of incidental life insurance. 2008 tax software free download See Cost of Incidental Life Insurance, later. 2008 tax software free download If you are a church employee or a foreign missionary, figure includible compensation using the rules explained in chapter 5. 2008 tax software free download Contributions after retirement. 2008 tax software free download   Nonelective contributions may be made for an employee for up to 5 years after retirement. 2008 tax software free download These contributions would be based on includible compensation for the last year of service before retirement. 2008 tax software free download Cost of Incidental Life Insurance Includible compensation does not include the cost of incidental life insurance. 2008 tax software free download If all of your 403(b) accounts invest only in mutual funds, then you have no incidental life insurance. 2008 tax software free download If you have an annuity contract, a portion of the cost of that contract may be for incidental life insurance. 2008 tax software free download If so, the cost of the insurance is taxable to you in the year contributed and is considered part of your basis when distributed. 2008 tax software free download Your employer will include the cost of your insurance as taxable wages in box 1 of Form W-2. 2008 tax software free download Not all annuity contracts include life insurance. 2008 tax software free download Contact your plan administrator to determine if your contract includes incidental life insurance. 2008 tax software free download If it does, you will need to figure the cost of life insurance each year the policy is in effect. 2008 tax software free download Figuring the cost of incidental life insurance. 2008 tax software free download If you have determined that part of the cost of your annuity contract is for an incidental life insurance premium, you will need to determine the amount of the premium and subtract it from your includible compensation. 2008 tax software free download To determine the amount of the life insurance premiums, you will need to know the following information. 2008 tax software free download The value of your life insurance contract, which is the amount payable upon your death. 2008 tax software free download The cash value of your life insurance contract at the end of the tax year. 2008 tax software free download Your age on your birthday nearest the beginning of the policy year. 2008 tax software free download Your current life insurance protection under an ordinary retirement income life insurance policy, which is the amount payable upon your death minus the cash value of the contract at the end of the year. 2008 tax software free download You can use Worksheet A, in chapter 9, to determine the cost of your incidental life insurance. 2008 tax software free download Example. 2008 tax software free download Your new contract provides that your beneficiary will receive $10,000 if you should die before retirement. 2008 tax software free download Your cash value in the contract at the end of the first year is zero. 2008 tax software free download Your current life insurance protection for the first year is $10,000 ($10,000 − 0). 2008 tax software free download The cash value in the contract at the end of year two is $1,000, and the current life insurance protection for the second year is $9,000 ($10,000 – $1,000). 2008 tax software free download The 1-year cost of the protection can be calculated by using Figure 3-1, Table of One-Year Term Premiums for $1,000 Life Insurance Protection . 2008 tax software free download The premium rate is determined based on your age on your birthday nearest the beginning of the policy year. 2008 tax software free download Figure 3-1. 2008 tax software free download Table of One-Year Term Premiums for $1,000 Life Insurance Protection Age Cost   Age Cost   Age Cost 0 $0. 2008 tax software free download 70   35 $0. 2008 tax software free download 99   70 $20. 2008 tax software free download 62 1 0. 2008 tax software free download 41   36 1. 2008 tax software free download 01   71 22. 2008 tax software free download 72 2 0. 2008 tax software free download 27   37 1. 2008 tax software free download 04   72 25. 2008 tax software free download 07 3 0. 2008 tax software free download 19   38 1. 2008 tax software free download 06   73 27. 2008 tax software free download 57 4 0. 2008 tax software free download 13   39 1. 2008 tax software free download 07   74 30. 2008 tax software free download 18 5 0. 2008 tax software free download 13   40 1. 2008 tax software free download 10   75 33. 2008 tax software free download 05 6 0. 2008 tax software free download 14   41 1. 2008 tax software 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2. 2008 tax software free download 13   84 80. 2008 tax software free download 35 15 0. 2008 tax software free download 38   50 2. 2008 tax software free download 30   85 88. 2008 tax software free download 76 16 0. 2008 tax software free download 52   51 2. 2008 tax software free download 52   86 99. 2008 tax software free download 16 17 0. 2008 tax software free download 57   52 2. 2008 tax software free download 81   87 110. 2008 tax software free download 40 18 0. 2008 tax software free download 59   53 3. 2008 tax software free download 20   88 121. 2008 tax software free download 85 19 0. 2008 tax software free download 61   54 3. 2008 tax software free download 65   89 133. 2008 tax software free download 40 20 0. 2008 tax software free download 62   55 4. 2008 tax software free download 15   90 144. 2008 tax software free download 30 21 0. 2008 tax software free download 62   56 4. 2008 tax software free download 68   91 155. 2008 tax software free download 80 22 0. 2008 tax software free download 64   57 5. 2008 tax software free download 20   92 168. 2008 tax software free download 75 23 0. 2008 tax software free download 66   58 5. 2008 tax software free download 66   93 186. 2008 tax software free download 44 24 0. 2008 tax software free download 68   59 6. 2008 tax software free download 06   94 206. 2008 tax software free download 70 25 0. 2008 tax software free download 71   60 6. 2008 tax software free download 51   95 228. 2008 tax software free download 35 26 0. 2008 tax software free download 73   61 7. 2008 tax software free download 11   96 250. 2008 tax software free download 01 27 0. 2008 tax software free download 76   62 7. 2008 tax software free download 96   97 265. 2008 tax software free download 09 28 0. 2008 tax software free download 80   63 9. 2008 tax software free download 08   98 270. 2008 tax software free download 11 29 0. 2008 tax software free download 83   64 10. 2008 tax software free download 41   99 281. 2008 tax software free download 05 30 0. 2008 tax software free download 87   65 11. 2008 tax software free download 90       31 0. 2008 tax software free download 90   66 13. 2008 tax software free download 51       32 0. 2008 tax software free download 93   67 15. 2008 tax software free download 20       33 0. 2008 tax software free download 96   68 16. 2008 tax software free download 92       34 0. 2008 tax software free download 98   69 18. 2008 tax software free download 70                       If the current published premium rates per $1,000 of insurance protection charged by an insurer for individual 1-year term life insurance premiums available to all standard risks are lower than those in the preceding table, you can use the lower rates for figuring the cost of insurance in connection with individual policies issued by the same insurer. 2008 tax software free download Example 1. 2008 tax software free download Lynne Green, age 44, and her employer enter into a 403(b) plan that will provide her with a $500 a month annuity upon retirement at age 65. 2008 tax software free download The agreement also provides that if she should die before retirement, her beneficiary will receive the greater of $20,000 or the cash surrender value in the life insurance contract. 2008 tax software free download Using the facts presented we can determine the cost of Lynne's life insurance protection as shown in Table 3-1. 2008 tax software free download Lynne's employer has included $28 for the cost of the life insurance protection in her current year's income. 2008 tax software free download When figuring her includible compensation for this year, Lynne will subtract $28. 2008 tax software free download Table 3-1. 2008 tax software free download Worksheet A. 2008 tax software free download Cost of Incidental Life Insurance Note. 2008 tax software free download Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. 2008 tax software free download This amount will be used to figure includible compensation for your most recent year of service. 2008 tax software free download 1. 2008 tax software free download Enter the value of the contract (amount payable upon your death) 1. 2008 tax software free download $20,000. 2008 tax software free download 00 2. 2008 tax software free download Enter the cash value in the contract at the end of the year 2. 2008 tax software free download 0. 2008 tax software free download 00 3. 2008 tax software free download Subtract line 2 from line 1. 2008 tax software free download This is the value of your current life insurance protection 3. 2008 tax software free download $20,000. 2008 tax software free download 00 4. 2008 tax software free download Enter your age on your birthday nearest the beginning of the policy year 4. 2008 tax software free download 44 5. 2008 tax software free download Enter the 1-year term premium for $1,000 of life insurance based on your age. 2008 tax software free download (From Figure 3-1) 5. 2008 tax software free download $1. 2008 tax software free download 40 6. 2008 tax software free download Divide line 3 by $1,000 6. 2008 tax software free download 20 7. 2008 tax software free download Multiply line 6 by line 5. 2008 tax software free download This is the cost of your incidental life insurance 7. 2008 tax software free download $28. 2008 tax software free download 00 Example 2. 2008 tax software free download Lynne's cash value in the contract at the end of the second year is $1,000. 2008 tax software free download In year two, the cost of Lynne's life insurance is calculated as shown in Table 3-2. 2008 tax software free download In year two, Lynne's employer will include $29. 2008 tax software free download 07 in her current year's income. 2008 tax software free download Lynne will subtract this amount when figuring her includible compensation. 2008 tax software free download Table 3-2. 2008 tax software free download Worksheet A. 2008 tax software free download Cost of Incidental Life Insurance Note. 2008 tax software free download Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. 2008 tax software free download This amount will be used to figure includible compensation for your most recent year of service. 2008 tax software free download 1. 2008 tax software free download Enter the value of the contract (amount payable upon your death) 1. 2008 tax software free download $20,000. 2008 tax software free download 00 2. 2008 tax software free download Enter the cash value in the contract at the end of the year 2. 2008 tax software free download $1,000. 2008 tax software free download 00 3. 2008 tax software free download Subtract line 2 from line 1. 2008 tax software free download This is the value of your current life insurance protection 3. 2008 tax software free download $19,000. 2008 tax software free download 00 4. 2008 tax software free download Enter your age on your birthday nearest the beginning of the policy year 4. 2008 tax software free download 45 5. 2008 tax software free download Enter the 1-year term premium for $1,000 of life insurance based on your age. 2008 tax software free download (From Figure 3-1) 5. 2008 tax software free download $1. 2008 tax software free download 53 6. 2008 tax software free download Divide line 3 by $1,000 6. 2008 tax software free download 19 7. 2008 tax software free download Multiply line 6 by line 5. 2008 tax software free download This is the cost of your incidental life insurance 7. 2008 tax software free download $29. 2008 tax software free download 07 Figuring Includible Compensation for Your Most Recent Year of Service You can use Worksheet B in chapter 9 to determine your includible compensation for your most recent year of service. 2008 tax software free download Example. 2008 tax software free download Floyd has been periodically working full-time for a local hospital since September 2011. 2008 tax software free download He needs to figure his limit on annual additions for 2014. 2008 tax software free download The hospital's normal annual work period for employees in Floyd's general type of work runs from January to December. 2008 tax software free download During the periods that Floyd was employed with the hospital, the hospital has always been eligible to provide a 403(b) plan to employees. 2008 tax software free download Additionally, the hospital has never provided the employees with a 457 deferred compensation plan, a transportation fringe benefit plan, or a cafeteria plan. 2008 tax software free download Floyd has never worked abroad and there is no life insurance provided under the plan. 2008 tax software free download Table 3-3 shows the service Floyd provided to his employer, his compensation for the periods worked, his elective deferrals, and his taxable wages. 2008 tax software free download Table 3-3. 2008 tax software free download Floyd's Compensation Note. 2008 tax software free download This table shows information Floyd will use to figure includible compensation for his most recent year of service. 2008 tax software free download   Year Years of Service Taxable Wages Elective Deferrals 2014 6/12 of  a year $42,000 $2,000 2013 4/12 of  a year $16,000 $1,650 2012 4/12 of  a year $16,000 $1,650 Before Floyd can figure his limit on annual additions, he must figure includible compensation for his most recent year of service. 2008 tax software free download Because Floyd is not planning to work the entire 2014 year, his most recent year of service will include the time he is planning to work in 2014 plus time he worked in the preceding 3 years until the time he worked for the hospital totals 1 year. 2008 tax software free download If the total time he worked is less than 1 year, Floyd will treat it as if it were 1 year. 2008 tax software free download He figures his most recent year of service shown in the following list. 2008 tax software free download Time he will work in 2014 is 6/12 of a year. 2008 tax software free download Time worked in 2013 is 4/12 of a year. 2008 tax software free download All of this time will be used to determine Floyd's most recent year of service. 2008 tax software free download Time worked in 2012 is 4/12 of a year. 2008 tax software free download Floyd only needs 2 months of the 4 months he worked in 2012 to have enough time to total 1 full year. 2008 tax software free download Because he needs only one-half of the actual time he worked, Floyd will use only one-half of his income earned during that period to calculate wages that will be used in figuring his includible compensation. 2008 tax software free download Using the information provided in Table 3-3, wages for Floyd's most recent year of service are $66,000 ($42,000 + $16,000 + $8,000). 2008 tax software free download His includible compensation for his most recent year of service is figured as shown in Table 3-4. 2008 tax software free download After figuring his includible compensation, Floyd determines his limit on annual additions for 2014 to be $52,000, the lesser of his includible compensation, $70,475 (Table 3-4), and the maximum amount of $52,000. 2008 tax software free download Table 3-4. 2008 tax software free download Worksheet B. 2008 tax software free download Includible Compensation for Your Most Recent Year of Service1 Note. 2008 tax software free download Use this worksheet to figure includible compensation for your most recent year of service. 2008 tax software free download 1. 2008 tax software free download Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. 2008 tax software free download $66,000 2. 2008 tax software free download Enter elective deferrals excluded from your gross income for your most recent year of service2 2. 2008 tax software free download 4,4753 3. 2008 tax software free download Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. 2008 tax software free download -0- 4. 2008 tax software free download Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government, or of a tax-exempt organization) for your most recent year of service 4. 2008 tax software free download -0- 5. 2008 tax software free download Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. 2008 tax software free download -0- 6. 2008 tax software free download Enter your foreign earned income exclusion for your most recent year of service 6. 2008 tax software free download -0- 7. 2008 tax software free download Add lines 1, 2, 3, 4, 5, and 6 7. 2008 tax software free download 70,475 8. 2008 tax software free download Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. 2008 tax software free download -0- 9. 2008 tax software free download Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. 2008 tax software free download -0- 10. 2008 tax software free download Add lines 8 and 9 10. 2008 tax software free download -0- 11. 2008 tax software free download Subtract line 10 from line 7. 2008 tax software free download This is your includible compensation for your most recent year of service 11. 2008 tax software free download 70,475 1Use estimated amounts if figuring includible compensation before the end of the year. 2008 tax software free download 2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. 2008 tax software free download  3$4,475 ($2,000 + $1,650 + $825). 2008 tax software free download Prev  Up  Next   Home   More Online Publications
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Appeals Online Self-Help Tools

These tools are aids to help customers understand their appeal rights, what can be appealed, and what to expect in Appeals.

These tools deal with some of the most frequently encountered problems - the rejection of a request for innocent spouse relief; the denial of a request for abatement of certain delinquency penalties, and the rejection of an Offer in Compromise. They are simple interactive screens (decision trees) to provide assistance to customers who are not represented by tax professionals.

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Penalty

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Mediation Programs

If you disagree with IRS's decision or action, this self-help tool explains our different mediation programs and aims to help you understand when to discuss mediation with the IRS person assigned to your case.

Page Last Reviewed or Updated: 16-Jan-2014

The 2008 Tax Software Free Download

2008 tax software free download 10. 2008 tax software free download   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. 2008 tax software free download The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. 2008 tax software free download Definition of indoor tanning services. 2008 tax software free download   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. 2008 tax software free download The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). 2008 tax software free download See regulations section 49. 2008 tax software free download 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. 2008 tax software free download File Form 720. 2008 tax software free download   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. 2008 tax software free download If the tax is not collected for any reason, the collector is liable for the tax. 2008 tax software free download The collector is not required to make semimonthly deposits of the tax. 2008 tax software free download Prev  Up  Next   Home   More Online Publications