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Free state tax forms online 37. Free state tax forms online   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. Free state tax forms online  The maximum adoption credit is $12,970 for 2013. Free state tax forms online See Adoption Credit . Free state tax forms online Plug-in electric vehicle credit. Free state tax forms online  This credit has expired. Free state tax forms online Credit for prior year minimum tax. Free state tax forms online  The refundable portion of the credit for prior year minimum tax has expired. Free state tax forms online Excess withholding of social security and railroad retirement tax. Free state tax forms online  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. Free state tax forms online 2% of wages up to $113,700. Free state tax forms online If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. Free state tax forms online See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . Free state tax forms online Introduction This chapter discusses the following nonrefundable credits. Free state tax forms online Adoption credit. Free state tax forms online Alternative motor vehicle credit. Free state tax forms online Alternative fuel vehicle refueling property credit. Free state tax forms online Credit to holders of tax credit bonds. Free state tax forms online Foreign tax credit. Free state tax forms online Mortgage interest credit. Free state tax forms online Nonrefundable credit for prior year minimum tax. Free state tax forms online Plug-in electric drive motor vehicle credit. Free state tax forms online Residential energy credits. Free state tax forms online Retirement savings contributions credit. Free state tax forms online This chapter also discusses the following refundable credits. Free state tax forms online Credit for tax on undistributed capital gain. Free state tax forms online Health coverage tax credit. Free state tax forms online Credit for excess social security tax or railroad retirement tax withheld. Free state tax forms online Several other credits are discussed in other chapters in this publication. Free state tax forms online Child and dependent care credit (chapter 32). Free state tax forms online Credit for the elderly or the disabled (chapter 33). Free state tax forms online Child tax credit (chapter 34). Free state tax forms online Education credits (chapter 35). Free state tax forms online Earned income credit (chapter 36). Free state tax forms online Nonrefundable credits. Free state tax forms online   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. Free state tax forms online These credits may reduce your tax to zero. Free state tax forms online If these credits are more than your tax, the excess is not refunded to you. Free state tax forms online Refundable credits. Free state tax forms online   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. Free state tax forms online These credits are added to the federal income tax withheld and any estimated tax payments you made. Free state tax forms online If this total is more than your total tax, the excess will be refunded to you. Free state tax forms online Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. Free state tax forms online However, if the total of these credits is more than your tax, the excess is not refunded to you. Free state tax forms online Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. Free state tax forms online The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. Free state tax forms online If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. Free state tax forms online If your modified AGI is $234,580 or more, you cannot take the credit. Free state tax forms online Qualified adoption expenses. Free state tax forms online   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. Free state tax forms online These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. Free state tax forms online Nonqualified expenses. Free state tax forms online   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. Free state tax forms online Eligible child. Free state tax forms online   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. Free state tax forms online Child with special needs. Free state tax forms online   An eligible child is a child with special needs if all three of the following apply. Free state tax forms online The child was a citizen or resident of the United States (including U. Free state tax forms online S. Free state tax forms online possessions) at the time the adoption process began. Free state tax forms online A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. Free state tax forms online The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. Free state tax forms online Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. Free state tax forms online When to take the credit. Free state tax forms online   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. Free state tax forms online If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. Free state tax forms online See the Instructions for Form 8839 for more specific information on when to take the credit. Free state tax forms online Foreign child. Free state tax forms online   If the child is not a U. Free state tax forms online S. Free state tax forms online citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. Free state tax forms online You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. Free state tax forms online How to take the credit. Free state tax forms online   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. Free state tax forms online Include the credit in your total for Form 1040, line 53. Free state tax forms online Check box c and enter “8839” on the line next to that box. Free state tax forms online More information. Free state tax forms online   For more information, see the Instructions for Form 8839. Free state tax forms online Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. Free state tax forms online Amount of credit. Free state tax forms online   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. Free state tax forms online In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. Free state tax forms online   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. Free state tax forms online How to take the credit. Free state tax forms online   To take the credit, you must complete Form 8910 and attach it to your Form 1040. Free state tax forms online Include the credit in your total for Form 1040, line 53. Free state tax forms online Check box c and enter “8910” on the line next to that box. Free state tax forms online More information. Free state tax forms online   For more information on the credit, see the Instructions for Form 8910. Free state tax forms online Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. Free state tax forms online Qualified alternative fuel vehicle refueling property. Free state tax forms online   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. Free state tax forms online To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. Free state tax forms online To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. Free state tax forms online   The following are alternative fuels. Free state tax forms online Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. Free state tax forms online Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. Free state tax forms online Electricity. Free state tax forms online Amount of the credit. Free state tax forms online   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. Free state tax forms online For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. Free state tax forms online How to take the credit. Free state tax forms online   To take the credit, you must complete Form 8911 and attach it to your Form 1040. Free state tax forms online Include the credit in your total for Form 1040, line 53. Free state tax forms online Check box c and enter “8911” on the line next to that box. Free state tax forms online More information. Free state tax forms online   For more information on the credit, see the Form 8911 instructions. Free state tax forms online Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. Free state tax forms online You may be able to take a credit if you are a holder of one of the following bonds. Free state tax forms online Clean renewable energy bonds (issued before 2010). Free state tax forms online New clean renewable energy bonds. Free state tax forms online Qualified energy conservation bonds. Free state tax forms online Qualified school construction bonds. Free state tax forms online Qualified zone academy bonds. Free state tax forms online Build America bonds. Free state tax forms online In some instances, an issuer may elect to receive a credit for interest paid on the bond. Free state tax forms online If the issuer makes this election, you cannot also claim a credit. Free state tax forms online Interest income. Free state tax forms online   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. Free state tax forms online How to take the credit. Free state tax forms online   Complete Form 8912 and attach it to your Form 1040. Free state tax forms online Include the credit in your total for Form 1040, line 53. Free state tax forms online Check box c and enter “8912” on the line next to that box. Free state tax forms online More information. Free state tax forms online   For more information, see the Instructions for Form 8912. Free state tax forms online Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. Free state tax forms online S. Free state tax forms online possession as a credit against your U. Free state tax forms online S. Free state tax forms online income tax. Free state tax forms online Or, you can deduct them as an itemized deduction (see chapter 22). Free state tax forms online You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. Free state tax forms online S. Free state tax forms online tax under any of the following. Free state tax forms online Foreign earned income exclusion. Free state tax forms online Foreign housing exclusion. Free state tax forms online Income from Puerto Rico exempt from U. Free state tax forms online S. Free state tax forms online tax. Free state tax forms online Possession exclusion. Free state tax forms online Limit on the credit. Free state tax forms online   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. Free state tax forms online S. Free state tax forms online tax liability (Form 1040, line 44), multiplied by a fraction. Free state tax forms online The numerator of the fraction is your taxable income from sources outside the United States. Free state tax forms online The denominator is your total taxable income from U. Free state tax forms online S. Free state tax forms online and foreign sources. Free state tax forms online See Publication 514 for more information. Free state tax forms online How to take the credit. Free state tax forms online   Complete Form 1116 and attach it to your Form 1040. Free state tax forms online Enter the credit on Form 1040, line 47. Free state tax forms online Exception. Free state tax forms online   You do not have to complete Form 1116 to take the credit if all of the following apply. Free state tax forms online All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). Free state tax forms online If you had dividend income from shares of stock, you held those shares for at least 16 days. Free state tax forms online You are not filing Form 4563 or excluding income from sources within Puerto Rico. Free state tax forms online The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). Free state tax forms online All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. Free state tax forms online More information. Free state tax forms online   For more information on the credit and these requirements, see the Instructions for Form 1116. Free state tax forms online Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. Free state tax forms online If you qualify, you can take the credit each year for part of the home mortgage interest you pay. Free state tax forms online Who qualifies. Free state tax forms online   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. Free state tax forms online Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. Free state tax forms online Amount of credit. Free state tax forms online   Figure your credit on Form 8396. Free state tax forms online If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. Free state tax forms online   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. Free state tax forms online To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. Free state tax forms online      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. Free state tax forms online   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. Free state tax forms online If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. Free state tax forms online See Publication 530 for more information. Free state tax forms online Carryforward. Free state tax forms online   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. Free state tax forms online If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. Free state tax forms online   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). Free state tax forms online How to take the credit. Free state tax forms online    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. Free state tax forms online Be sure to include any credit carryforward from 2010, 2011, and 2012. Free state tax forms online   Include the credit in your total for Form 1040, line 53. Free state tax forms online Check box c and enter “8396” on the line next to that box. Free state tax forms online Reduced home mortgage interest deduction. Free state tax forms online   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. Free state tax forms online You must do this even if part of that amount is to be carried forward to 2014. Free state tax forms online For more information about the home mortgage interest deduction, see chapter 23. Free state tax forms online Recapture of federal mortgage subsidy. Free state tax forms online   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. Free state tax forms online The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. Free state tax forms online See the Instructions for Form 8828 and chapter 15 for more information. Free state tax forms online More information. Free state tax forms online   For more information on the credit, see the Form 8396 instructions. Free state tax forms online Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. Free state tax forms online If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. Free state tax forms online This is called the alternative minimum tax. Free state tax forms online The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. Free state tax forms online If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. Free state tax forms online You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. Free state tax forms online How to take the credit. Free state tax forms online    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. Free state tax forms online Include the credit in your total for Form 1040, line 53, and check box b. Free state tax forms online You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. Free state tax forms online More information. Free state tax forms online   For more information on the credit, see the Instructions for Form 8801. Free state tax forms online Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. Free state tax forms online Qualified plug-in electric drive motor vehicle. Free state tax forms online   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Free state tax forms online Qualified two- or three-wheeled plug-in electric vehicle. Free state tax forms online   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. Free state tax forms online 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Free state tax forms online Certification and other requirements. Free state tax forms online   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. Free state tax forms online However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. Free state tax forms online   The following requirements must also be met to qualify for the credit. Free state tax forms online You are the owner of the vehicle. Free state tax forms online If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. Free state tax forms online You placed the vehicle in service during 2013. Free state tax forms online The vehicle is manufactured primarily for use on public streets, roads, and highways. Free state tax forms online The original use of the vehicle began with you. Free state tax forms online You acquired the vehicle for your use or to lease to others, and not for resale. Free state tax forms online In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. Free state tax forms online You use the vehicle primarily in the United States. Free state tax forms online How to take the credit. Free state tax forms online   To take the credit, you must complete Form 8936 and attach it to your Form 1040. Free state tax forms online Include the credit in your total for Form 1040, line 53. Free state tax forms online Check box c and enter “8936” on the line next to that box. Free state tax forms online More information. Free state tax forms online   For more information on the credit, see the Form 8936 instructions. Free state tax forms online Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. Free state tax forms online Nonbusiness energy property credit. Free state tax forms online Residential energy efficient property credit. Free state tax forms online If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. Free state tax forms online Nonbusiness energy property credit. Free state tax forms online   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. Free state tax forms online   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. Free state tax forms online    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. Free state tax forms online   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. Free state tax forms online Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. Free state tax forms online Exterior window (including skylights). Free state tax forms online Exterior doors. Free state tax forms online Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. Free state tax forms online   Residential energy property is any of the following. Free state tax forms online Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. Free state tax forms online Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. Free state tax forms online Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. Free state tax forms online Residential energy efficient property credit. Free state tax forms online   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. Free state tax forms online The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. Free state tax forms online Basis reduction. Free state tax forms online   You must reduce the basis of your home by the amount of any credit allowed. Free state tax forms online How to take the credit. Free state tax forms online   Complete Form 5695 and attach it to your Form 1040. Free state tax forms online Enter the credit on Form 1040, line 52. Free state tax forms online More information. Free state tax forms online   For more information on these credits, see the Form 5695 instructions. Free state tax forms online Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. Free state tax forms online However, you cannot take the credit if either of the following applies. Free state tax forms online The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). Free state tax forms online The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). Free state tax forms online Student. Free state tax forms online   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. Free state tax forms online School. Free state tax forms online   A school includes a technical, trade, or mechanical school. Free state tax forms online It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Free state tax forms online How to take the credit. Free state tax forms online   Figure the credit on Form 8880. Free state tax forms online Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. Free state tax forms online More information. Free state tax forms online   For more information on the credit, see the Form 8880 instructions. Free state tax forms online Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. Free state tax forms online If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. Free state tax forms online Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. Free state tax forms online If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. Free state tax forms online The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. Free state tax forms online How to take the credit. Free state tax forms online   To take the credit, attach Copy B of Form 2439 to your Form 1040. Free state tax forms online Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. Free state tax forms online More information. Free state tax forms online   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. Free state tax forms online Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. Free state tax forms online You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. Free state tax forms online You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. Free state tax forms online S. Free state tax forms online Treasury–HCTC. Free state tax forms online ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. Free state tax forms online You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). Free state tax forms online You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. Free state tax forms online S. Free state tax forms online military health system (TRICARE). Free state tax forms online You were not imprisoned under federal, state, or local authority. Free state tax forms online Your employer did not pay 50% or more of the cost of coverage. Free state tax forms online You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. Free state tax forms online But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. Free state tax forms online If you meet all of these conditions, you may be able to take a credit of up to 72. Free state tax forms online 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. Free state tax forms online You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. Free state tax forms online The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. Free state tax forms online You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. Free state tax forms online If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. Free state tax forms online TAA recipient. Free state tax forms online   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). Free state tax forms online Example. Free state tax forms online You received a trade adjustment allowance for January 2013. Free state tax forms online You were an eligible TAA recipient on the first day of January and February. Free state tax forms online Alternative TAA recipient. Free state tax forms online   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. Free state tax forms online Example. Free state tax forms online You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. Free state tax forms online The program was established by the Department of Labor. Free state tax forms online You were an eligible alternative TAA recipient on the first day of October and November. Free state tax forms online RTAA recipient. Free state tax forms online   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. Free state tax forms online PBGC pension recipient. Free state tax forms online   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. Free state tax forms online You were age 55 or older on the first day of the month. Free state tax forms online You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). Free state tax forms online If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. Free state tax forms online How to take the credit. Free state tax forms online   To take the credit, complete Form 8885 and attach it to your Form 1040. Free state tax forms online Include your credit in the total for Form 1040, line 71, and check box c. Free state tax forms online   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. Free state tax forms online For details, see Publication 502 or Form 8885. Free state tax forms online More information. Free state tax forms online   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. Free state tax forms online Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. Free state tax forms online If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Free state tax forms online If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. Free state tax forms online If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. Free state tax forms online 2% rate. Free state tax forms online You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. Free state tax forms online For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. Free state tax forms online 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. Free state tax forms online 45%) or the Additional Medicare Tax rate (. Free state tax forms online 9%). Free state tax forms online The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. Free state tax forms online Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. Free state tax forms online 40 RRTA tier 2 $84,300 $3,709. Free state tax forms online 20 All wages are subject to Medicare tax withholding. Free state tax forms online   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. Free state tax forms online Be sure to attach a copy of all of your W-2 forms. Free state tax forms online Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. Free state tax forms online Employer's error. Free state tax forms online   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. Free state tax forms online The employer should adjust the tax for you. Free state tax forms online If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Free state tax forms online Joint return. Free state tax forms online   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. Free state tax forms online Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. Free state tax forms online How to figure the credit if you did not work for a railroad. Free state tax forms online   If you did not work for a railroad during 2013, figure the credit as follows: 1. Free state tax forms online Add all social security tax withheld (but not more than $7,049. Free state tax forms online 40 for each employer). Free state tax forms online Enter the total here   2. Free state tax forms online Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Free state tax forms online Add lines 1 and 2. Free state tax forms online If $7,049. Free state tax forms online 40 or less, stop here. Free state tax forms online You cannot take  the credit   4. Free state tax forms online Social security tax limit 7,049. Free state tax forms online 40 5. Free state tax forms online Credit. Free state tax forms online Subtract line 4 from line 3. Free state tax forms online Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. Free state tax forms online You are married and file a joint return with your spouse who had no gross income in 2013. Free state tax forms online During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. Free state tax forms online Social security tax of $3,720 was withheld. Free state tax forms online You also worked for another employer in 2013 and earned $55,000 in wages. Free state tax forms online $3,410 of social security tax was withheld from these wages. Free state tax forms online Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. Free state tax forms online 60 for the excess social security tax withheld. Free state tax forms online 1. Free state tax forms online Add all social security tax withheld (but not more than $7,049. Free state tax forms online 40 for each employer). Free state tax forms online Enter the total here $7,130. Free state tax forms online 00 2. Free state tax forms online Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. Free state tax forms online Add lines 1 and 2. Free state tax forms online If $7,049. Free state tax forms online 40 or less, stop here. Free state tax forms online You cannot take the credit 7,130. Free state tax forms online 00 4. Free state tax forms online Social security tax limit 7,049. Free state tax forms online 40 5. Free state tax forms online Credit. Free state tax forms online Subtract line 4 from line 3. Free state tax forms online Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. Free state tax forms online 60 How to figure the credit if you worked for a railroad. Free state tax forms online   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. Free state tax forms online Add all social security and tier 1 RRTA tax withheld at the 6. Free state tax forms online 2% rate (but not more than $7,049. Free state tax forms online 40 for each employer). Free state tax forms online Enter the total here   2. Free state tax forms online Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Free state tax forms online Add lines 1 and 2. Free state tax forms online If $7,049. Free state tax forms online 40 or less, stop here. Free state tax forms online You cannot take  the credit   4. Free state tax forms online Social security and tier 1 RRTA  tax limit 7,049. Free state tax forms online 40 5. Free state tax forms online Credit. Free state tax forms online Subtract line 4 from line 3. Free state tax forms online Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. Free state tax forms online   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. Free state tax forms online More information. Free state tax forms online   For more information on the credit, see Publication 505. Free state tax forms online Prev  Up  Next   Home   More Online Publications
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Farm Credit System Insurance Corporation

The Farm Credit System Insurance Corporation ensures timely payment of interest and principal on Systemwide and consolidated bonds and other obligations issued by Farm Credit System banks.

Contact the Agency or Department

Website: Farm Credit System Insurance Corporation

E-mail:

Address: 1501 Farm Credit Drive
McLean, VA 22102

Phone Number: 703-883-4380

TTY: 703-883-4390

The Free State Tax Forms Online

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