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2010 turbotax 10. 2010 turbotax Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. 2010 turbotax The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. 2010 turbotax Definition of indoor tanning services. 2010 turbotax 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. 2010 turbotax 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). 2010 turbotax See regulations section 49. 2010 turbotax 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. 2010 turbotax File Form 720. 2010 turbotax The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. 2010 turbotax If the tax is not collected for any reason, the collector is liable for the tax. 2010 turbotax The collector is not required to make semimonthly deposits of the tax. 2010 turbotax Prev Up Next Home More Online Publications
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The 2010 Turbotax
2010 turbotax Publication 915 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 2010 turbotax Tax questions. 2010 turbotax Useful Items - You may want to see: Reminders Future developments. 2010 turbotax The IRS has created a page on IRS. 2010 turbotax gov for information about Publication 915, at www. 2010 turbotax irs. 2010 turbotax gov/pub915. 2010 turbotax Information about any future developments affecting Publication 915 (such as legislation enacted after we release it) will be posted on that page. 2010 turbotax Photographs of missing children. 2010 turbotax The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 turbotax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 turbotax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2010 turbotax Introduction This publication explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. 2010 turbotax It is prepared through the joint efforts of the Internal Revenue Service (IRS), the Social Security Administration (SSA), and the U. 2010 turbotax S. 2010 turbotax Railroad Retirement Board (RRB). 2010 turbotax Social security benefits include monthly retirement, survivor, and disability benefits. 2010 turbotax They do not include supplemental security income (SSI) payments, which are not taxable. 2010 turbotax Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. 2010 turbotax They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. 2010 turbotax If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board, showing the amount. 2010 turbotax (If you are a nonresident alien, you should have received Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. 2010 turbotax ) Note. 2010 turbotax When the term “benefits” is used in this publication, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. 2010 turbotax What is covered in this publication. 2010 turbotax This publication covers the following topics: Whether any of your benefits are taxable, How much is taxable, How to report taxable benefits, How to treat lump-sum benefit payments, and Deductions related to your benefits, including a deduction or credit you can claim if your repayments are more than your gross benefits. 2010 turbotax The Appendix at the end of this publication explains items shown on your Form SSA-1099, SSA-1042S, RRB-1099, or RRB-1042S. 2010 turbotax What is not covered in this publication. 2010 turbotax This publication does not cover the tax rules for the following railroad retirement benefits: Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits, Tier 2 benefits, Vested dual benefits, and Supplemental annuity benefits. 2010 turbotax For information on these taxable pension benefits, see Publication 575, Pension and Annuity Income. 2010 turbotax This publication also does not cover the tax rules for foreign social security benefits. 2010 turbotax These benefits are taxable as annuities, unless they are exempt from U. 2010 turbotax S. 2010 turbotax tax or treated as a U. 2010 turbotax S. 2010 turbotax social security benefit under a tax treaty. 2010 turbotax Comments and suggestions. 2010 turbotax We welcome your comments about this publication and your suggestions for future editions. 2010 turbotax You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2010 turbotax NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2010 turbotax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 turbotax You can send your comments from www. 2010 turbotax irs. 2010 turbotax gov/formspubs/. 2010 turbotax Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2010 turbotax Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 turbotax Ordering forms and publications. 2010 turbotax Visit www. 2010 turbotax irs. 2010 turbotax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2010 turbotax Internal Revenue Service 1201 N. 2010 turbotax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 turbotax If you have a tax question, check the information available on IRS. 2010 turbotax gov or call 1-800-829-1040. 2010 turbotax We cannot answer tax questions sent to either of the above addresses. 2010 turbotax Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 2010 turbotax Prev Up Next Home More Online Publications