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W2 Ez Form

W2 ez form 5. W2 ez form   Manufacturers Taxes Table of Contents Importer. W2 ez form Use considered sale. W2 ez form Lease considered sale. W2 ez form Bonus goods. W2 ez form Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. W2 ez form Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. W2 ez form CoalExported. W2 ez form Taxable TiresQualifying intercity or local bus. W2 ez form Qualifying school bus. W2 ez form Gas Guzzler TaxVehicles not subject to tax. W2 ez form Imported automobiles. W2 ez form VaccinesConditions to allowance. W2 ez form Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. W2 ez form Manufacturer. W2 ez form   The term “manufacturer” includes a producer or importer. W2 ez form A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. W2 ez form If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. W2 ez form   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. W2 ez form The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. W2 ez form Importer. W2 ez form   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. W2 ez form Sale. W2 ez form   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. W2 ez form Use considered sale. W2 ez form   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. W2 ez form Lease considered sale. W2 ez form   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. W2 ez form However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. W2 ez form Manufacturers taxes based on sale price. W2 ez form   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. W2 ez form The taxes imposed on coal are based either on the sale price or the weight. W2 ez form   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. W2 ez form However, you include certain charges made when a taxable article is sold and you exclude others. W2 ez form To figure the price on which you base the tax, use the following rules. W2 ez form Include both the following charges in the price. W2 ez form Any charge for coverings or containers (regardless of their nature). W2 ez form Any charge incident to placing the article in a condition packed ready for shipment. W2 ez form Exclude all the following amounts from the price. W2 ez form The manufacturers excise tax, whether or not it is stated as a separate charge. W2 ez form The transportation charges pursuant to the sale. W2 ez form The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. W2 ez form Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. W2 ez form Discounts, rebates, and similar allowances actually granted to the purchaser. W2 ez form Local advertising charges. W2 ez form A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. W2 ez form Charges for warranty paid at the purchaser's option. W2 ez form However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. W2 ez form Bonus goods. W2 ez form   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. W2 ez form Figure the tax only on the sale price attributable to the taxable articles. W2 ez form Example. W2 ez form A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. W2 ez form The sale price of the shipment is $1,500. W2 ez form The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. W2 ez form Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). W2 ez form The remaining $375 is allocated to the nontaxable articles. W2 ez form Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. W2 ez form When the title passes depends on the intention of the parties as gathered from the contract of sale. W2 ez form In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. W2 ez form If the taxable article is used by the manufacturer, the tax attaches at the time use begins. W2 ez form The manufacturer is liable for the tax. W2 ez form Partial payments. W2 ez form   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. W2 ez form To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. W2 ez form Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. W2 ez form Sale of an article to a state or local government for the exclusive use of the state or local government. W2 ez form This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. W2 ez form State is defined in Definitions in chapter 1. W2 ez form Sale of an article to a nonprofit educational organization for its exclusive use. W2 ez form This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. W2 ez form Nonprofit educational organization is defined under Communications Tax in chapter 4. W2 ez form Sale of an article to a qualified blood collector organization. W2 ez form This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. W2 ez form Qualified blood collector organizations are defined under Communications Tax in chapter 4. W2 ez form Sale of an article for use by the purchaser as supplies for vessels. W2 ez form This exemption does not apply to the taxes on coal and vaccines. W2 ez form Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. W2 ez form Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. W2 ez form This exemption does not apply to the tax on coal and tires. W2 ez form Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. W2 ez form If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and sold them. W2 ez form Sale of an article for export or for resale by the purchaser to a second purchaser for export. W2 ez form The article may be exported to a foreign country or to a possession of the United States. W2 ez form A vaccine shipped to a possession of the United States is not considered to be exported. W2 ez form If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. W2 ez form Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. W2 ez form S. W2 ez form jurisdiction in Alaska. W2 ez form For tire exemptions, see section 4221(e)(2). W2 ez form Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. W2 ez form Registration requirements. W2 ez form   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. W2 ez form See the Form 637 instructions for more information. W2 ez form Exceptions to registration requirements. W2 ez form   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. W2 ez form Certification requirement. W2 ez form   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. W2 ez form The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. W2 ez form   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. W2 ez form See Regulations section 48. W2 ez form 4221-5(c) for the certificate requirements. W2 ez form   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. W2 ez form See Regulations section 48. W2 ez form 4221-4(d) for the certificate requirements. W2 ez form Proof of export requirement. W2 ez form   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. W2 ez form See Regulations section 48. W2 ez form 4221-3(d) for evidence that qualifies as proof of exportation. W2 ez form Proof of resale for further manufacture requirement. W2 ez form   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. W2 ez form See Regulations section 48. W2 ez form 4221-2(c) for evidence that qualifies as proof of resale. W2 ez form Information to be furnished to purchaser. W2 ez form   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. W2 ez form Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. W2 ez form The claim must set forth in detail the facts upon which the claim is based. W2 ez form Uses, sales, and exports. W2 ez form   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). W2 ez form Export. W2 ez form   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. W2 ez form In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. W2 ez form Price readjustments. W2 ez form   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. W2 ez form Conditions to allowance. W2 ez form   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. W2 ez form The claimant sold the article at a tax-excluded price. W2 ez form The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. W2 ez form The person has obtained the written consent of the ultimate vendor to make the claim. W2 ez form The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. W2 ez form Claim for further manufacture. W2 ez form   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. W2 ez form The name and address of the manufacturer and the date of payment. W2 ez form An identification of the article for which the credit or refund is claimed. W2 ez form The amount of tax paid on the article and the date on which it was paid. W2 ez form Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. W2 ez form An identification of the second article. W2 ez form   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. W2 ez form The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. W2 ez form Claim for price readjustment. W2 ez form   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. W2 ez form A description of the circumstances that gave rise to the price readjustment. W2 ez form An identification of the article whose price was readjusted. W2 ez form The price at which the article was sold. W2 ez form The amount of tax paid on the article and the date on which it was paid. W2 ez form The name and address of the purchaser. W2 ez form The amount repaid to the purchaser or credited to the purchaser's account. W2 ez form Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. W2 ez form This includes any parts or accessories sold on or in connection with the sale of those articles. W2 ez form Pay this tax with Form 720. W2 ez form No tax deposits are required. W2 ez form Sport fishing equipment includes all the following items. W2 ez form Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. W2 ez form Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). W2 ez form The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. W2 ez form Fishing tip-ups and tilts. W2 ez form Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. W2 ez form See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. W2 ez form Fishing rods and fishing poles. W2 ez form   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. W2 ez form The tax is paid by the manufacturer, producer, or importer. W2 ez form Fishing tackle boxes. W2 ez form   The tax on fishing tackle boxes is 3% of the sales price. W2 ez form The tax is paid by the manufacturer, producer, or importer. W2 ez form Electric outboard boat motors. W2 ez form   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. W2 ez form This includes any parts or accessories sold on or in connection with the sale of those articles. W2 ez form Certain equipment resale. W2 ez form   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. W2 ez form If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. W2 ez form If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. W2 ez form The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. W2 ez form   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. W2 ez form The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. W2 ez form Related person. W2 ez form   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). W2 ez form Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. W2 ez form 11) of the sales price. W2 ez form The tax is paid by the manufacturer, producer, or importer. W2 ez form It applies to bows having a peak draw weight of 30 pounds or more. W2 ez form The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. W2 ez form Pay this tax with Form 720. W2 ez form No tax deposits are required. W2 ez form Arrow Shafts The tax on arrow shafts is listed on Form 720. W2 ez form The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. W2 ez form It measures 18 inches or more in overall length. W2 ez form It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. W2 ez form Exemption for certain wooden arrows. W2 ez form   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. W2 ez form It measures 5/16 of an inch or less in diameter. W2 ez form It is not suitable for use with a taxable bow, described earlier. W2 ez form Pay this tax with Form 720. W2 ez form No tax deposits are required. W2 ez form Coal A tax is imposed on the first sale of coal mined in the United States. W2 ez form The producer of the coal is liable for the tax. W2 ez form The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. W2 ez form Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. W2 ez form A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). W2 ez form The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. W2 ez form Tax rates. W2 ez form   The tax on underground-mined coal is the lower of: $1. W2 ez form 10 a ton, or 4. W2 ez form 4% of the sale price. W2 ez form   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. W2 ez form 4% of the sale price. W2 ez form   Coal will be taxed at the 4. W2 ez form 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. W2 ez form 50 a ton for surface-mined coal. W2 ez form Apply the tax proportionately if a sale or use includes a portion of a ton. W2 ez form Example. W2 ez form If you sell 21,000 pounds (10. W2 ez form 5 tons) of coal from an underground mine for $525, the price per ton is $50. W2 ez form The tax is $1. W2 ez form 10 × 10. W2 ez form 5 tons ($11. W2 ez form 55). W2 ez form Coal production. W2 ez form   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. W2 ez form Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. W2 ez form   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. W2 ez form In some cases, a single mine may yield coal from both surface mining and underground mining. W2 ez form Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. W2 ez form Determining tonnage or selling price. W2 ez form   The producer pays the tax on coal at the time of sale or use. W2 ez form In figuring the selling price for applying the tax, the point of sale is f. W2 ez form o. W2 ez form b. W2 ez form (free on board) mine or f. W2 ez form o. W2 ez form b. W2 ez form cleaning plant if you clean the coal before selling it. W2 ez form This applies even if you sell the coal for a delivered price. W2 ez form The f. W2 ez form o. W2 ez form b. W2 ez form mine or f. W2 ez form o. W2 ez form b. W2 ez form cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. W2 ez form 4% rate. W2 ez form   The tax applies to the full amount of coal sold. W2 ez form However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. W2 ez form Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. W2 ez form   Do not include in the sales price the excise tax imposed on coal. W2 ez form Coal used by the producer. W2 ez form   The tax on coal applies if the coal is used by the producer in other than a mining process. W2 ez form A mining process means the same for this purpose as for percentage depletion. W2 ez form For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. W2 ez form In this case, the tax applies only when you sell the coal. W2 ez form The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. W2 ez form However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. W2 ez form   You must use a constructive sale price to figure the tax under the 4. W2 ez form 4% rate if you use the coal in other than a mining process. W2 ez form Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. W2 ez form o. W2 ez form b. W2 ez form mine or cleaning plant. W2 ez form Normally, you use the same constructive price used to figure your percentage depletion deduction. W2 ez form Blending. W2 ez form   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. W2 ez form Figure the tax separately for each type of coal in the blend. W2 ez form Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. W2 ez form Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. W2 ez form However, the tax is limited to 4. W2 ez form 4% of the sale price per ton of the blended coal. W2 ez form Exemption from tax. W2 ez form   The tax does not apply to sales of lignite and imported coal. W2 ez form The only other exemption from the tax on the sale of coal is for coal exported as discussed next. W2 ez form Exported. W2 ez form   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. W2 ez form   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. W2 ez form For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. W2 ez form   Proof of export includes any of the following items. W2 ez form A copy of the export bill of lading issued by the delivering carrier. W2 ez form A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. W2 ez form A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. W2 ez form If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. W2 ez form Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. W2 ez form A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. W2 ez form 0945 ($. W2 ez form 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. W2 ez form The three categories for reporting the tax and the tax rate are listed below. W2 ez form Taxable tires other than biasply or super single tires at $. W2 ez form 0945. W2 ez form Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. W2 ez form 04725. W2 ez form Taxable tires, super single tires designed for steering at $. W2 ez form 0945. W2 ez form A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. W2 ez form A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. W2 ez form A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. W2 ez form Special rule, manufacturer's retail stores. W2 ez form   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. W2 ez form Tires on imported articles. W2 ez form   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). W2 ez form Tires exempt from tax. W2 ez form   The tax on taxable tires does not apply to the following items. W2 ez form Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. W2 ez form Tire carcasses not suitable for commercial use. W2 ez form Tires for use on qualifying intercity, local, and school buses. W2 ez form For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. W2 ez form Tires sold for the exclusive use of the Department of Defense or the Coast Guard. W2 ez form Tires of a type used exclusively on mobile machinery. W2 ez form A taxable tire used on mobile machinery is not exempt from tax. W2 ez form Qualifying intercity or local bus. W2 ez form   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). W2 ez form Qualifying school bus. W2 ez form   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. W2 ez form Credit or refund. W2 ez form   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. W2 ez form   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. W2 ez form   The person who paid the tax is eligible to make the claim. W2 ez form Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. W2 ez form 5 miles per gallon. W2 ez form If you import an automobile for personal use, you may be liable for this tax. W2 ez form Figure the tax on Form 6197, as discussed later. W2 ez form The tax rate is based on fuel economy rating. W2 ez form The tax rates for the gas guzzler tax are shown on Form 6197. W2 ez form A person that lengthens an existing automobile is the manufacturer of an automobile. W2 ez form Automobiles. W2 ez form   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. W2 ez form Vehicles not subject to tax. W2 ez form   For the gas guzzler tax, the following vehicles are not considered automobiles. W2 ez form Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. W2 ez form Vehicles operated exclusively on a rail or rails. W2 ez form Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. W2 ez form Vehicles treated under 49 U. W2 ez form S. W2 ez form C. W2 ez form 32901 (1978) as non-passenger automobiles. W2 ez form This includes limousines manufactured primarily to transport more than 10 persons. W2 ez form   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. W2 ez form   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. W2 ez form Model type. W2 ez form   Model type is a particular class of automobile as determined by EPA regulations. W2 ez form Fuel economy. W2 ez form   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. W2 ez form 1 mile as figured by the EPA. W2 ez form Imported automobiles. W2 ez form   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. W2 ez form An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. W2 ez form   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. W2 ez form   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. W2 ez form A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). W2 ez form   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. W2 ez form Exemptions. W2 ez form   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. W2 ez form However, see Vehicles not subject to tax, earlier. W2 ez form Form 6197. W2 ez form   Use Form 6197 to figure your tax liability for each quarter. W2 ez form Attach Form 6197 to your Form 720 for the quarter. W2 ez form See the Form 6197 instructions for more information and the one-time filing rules. W2 ez form Credit or refund. W2 ez form   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. W2 ez form For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. W2 ez form Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. W2 ez form A taxable vaccine means any of the following vaccines. W2 ez form Any vaccine containing diphtheria toxoid. W2 ez form Any vaccine containing tetanus toxoid. W2 ez form Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. W2 ez form Any vaccine containing polio virus. W2 ez form Any vaccine against measles. W2 ez form Any vaccine against mumps. W2 ez form Any vaccine against rubella. W2 ez form Any vaccine against hepatitis A. W2 ez form Any vaccine against hepatitis B. W2 ez form Any vaccine against chicken pox. W2 ez form Any vaccine against rotavirus gastroenteritis. W2 ez form Any HIB vaccine. W2 ez form Any conjugate vaccine against streptococcus pneumoniae. W2 ez form Any trivalent vaccine against influenza or any other vaccine against influenza. W2 ez form Any meningococcal vaccine. W2 ez form Any vaccine against the human papillomavirus. W2 ez form The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. W2 ez form The tax is $. W2 ez form 75 per dose of each taxable vaccine. W2 ez form The tax per dose on a vaccine that contains more than one taxable vaccine is $. W2 ez form 75 times the number of taxable vaccines. W2 ez form Taxable use. W2 ez form   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. W2 ez form Credit or refund. W2 ez form   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. W2 ez form The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. W2 ez form Conditions to allowance. W2 ez form   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. W2 ez form Taxable Medical Devices Taxable medical devices. W2 ez form   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. W2 ez form 3% (. W2 ez form 023) of the sales price. W2 ez form A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. W2 ez form There are specific exemptions for eyeglasses, contact lenses, and hearing aids. W2 ez form There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). W2 ez form See T. W2 ez form D. W2 ez form 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. W2 ez form More information. W2 ez form   For more information on the medical device tax, see section 4191, T. W2 ez form D. W2 ez form 9604, and Notice 2012-77. W2 ez form You can find T. W2 ez form D. W2 ez form 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. W2 ez form R. W2 ez form B. W2 ez form 2012-52 at www. W2 ez form irs. W2 ez form gov/pub/irs-irbs/irb12-52. W2 ez form pdf. W2 ez form Prev  Up  Next   Home   More Online Publications
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W2 ez form Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. W2 ez form Tax questions. W2 ez form Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. W2 ez form irs. W2 ez form gov/pub54. W2 ez form What's New Exclusion amount. W2 ez form  The maximum foreign earned income exclusion is adjusted annually for inflation. W2 ez form For 2013, the maximum exclusion has increased to $97,600. W2 ez form See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. W2 ez form Housing expenses — base amount. W2 ez form  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. W2 ez form The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. W2 ez form For 2013, this amount is $42. W2 ez form 78 per day ($15,616 per year). W2 ez form See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. W2 ez form Housing expenses — maximum amount. W2 ez form  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. W2 ez form See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. W2 ez form Filing requirements. W2 ez form  Generally, the amount of income you can receive before you must file an income tax return has increased. W2 ez form These amounts are shown in chapter 1 under Filing Requirements . W2 ez form Self-employment tax rate. W2 ez form  For 2013, the self-employment tax rate of 13. W2 ez form 3% has increased to 15. W2 ez form 3%. W2 ez form The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. W2 ez form All net earnings are subject to the Medicare part of the tax. W2 ez form For more information, see chapter 3. W2 ez form IRA limitations for 2013. W2 ez form . W2 ez form  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). W2 ez form You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). W2 ez form If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. W2 ez form See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. W2 ez form Reminders Figuring tax on income not excluded. W2 ez form  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. W2 ez form See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. W2 ez form If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. W2 ez form Form 8938. W2 ez form  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. W2 ez form See Form 8938 in chapter 1. W2 ez form Change of address. W2 ez form  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. W2 ez form If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. W2 ez form Photographs of missing children. W2 ez form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. W2 ez form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. W2 ez form 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. W2 ez form Introduction This publication discusses special tax rules for U. W2 ez form S. W2 ez form citizens and resident aliens who work abroad or who have income earned in foreign countries. W2 ez form If you are a U. W2 ez form S. W2 ez form citizen or resident alien, your worldwide income generally is subject to U. W2 ez form S. W2 ez form income tax, regardless of where you are living. W2 ez form Also, you are subject to the same income tax filing requirements that apply to U. W2 ez form S. W2 ez form citizens or resident aliens living in the United States. W2 ez form Expatriation tax provisions apply to U. W2 ez form S. W2 ez form citizens who have renounced their citizenship and long-term residents who have ended their residency. W2 ez form These provisions are discussed in chapter 4 of Publication 519, U. W2 ez form S. W2 ez form Tax Guide for Aliens. W2 ez form Resident alien. W2 ez form   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. W2 ez form Green card test. W2 ez form You are a U. W2 ez form S. W2 ez form resident if you were a lawful permanent resident of the United States at any time during the calendar year. W2 ez form This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). W2 ez form Substantial presence test. W2 ez form You are considered a U. W2 ez form S. W2 ez form resident if you meet the substantial presence test for the calendar year. W2 ez form To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. W2 ez form Example. W2 ez form You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. W2 ez form To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). W2 ez form Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. W2 ez form   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. W2 ez form Filing information. W2 ez form    Chapter 1 contains general filing information, such as: Whether you must file a U. W2 ez form S. W2 ez form tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. W2 ez form S. W2 ez form resident, and Whether you must pay estimated tax. W2 ez form Withholding tax. W2 ez form    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. W2 ez form S. W2 ez form citizens and resident aliens. W2 ez form Self-employment tax. W2 ez form    Chapter 3 discusses who must pay self-employment tax. W2 ez form Foreign earned income exclusion and housing exclusion and deduction. W2 ez form    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. W2 ez form You may qualify to treat up to $97,600 of your income as not taxable by the United States. W2 ez form You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. W2 ez form These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. W2 ez form   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. W2 ez form These rules are explained in chapter 4. W2 ez form   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. W2 ez form Exemptions, deductions, and credits. W2 ez form    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. W2 ez form These are generally the same as if you were living in the United States. W2 ez form However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. W2 ez form Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. W2 ez form Tax treaty benefits. W2 ez form    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. W2 ez form It also explains how to get copies of tax treaties. W2 ez form How to get tax help. W2 ez form    Chapter 7 is an explanation of how to get information and assistance from the IRS. W2 ez form Questions and answers. W2 ez form   Frequently asked questions and answers to those questions are presented in the back of the publication. W2 ez form Comments and suggestions. W2 ez form   We welcome your comments about this publication and your suggestions for future editions. W2 ez form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. W2 ez form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. W2 ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. W2 ez form   You can send us comments from www. W2 ez form irs. W2 ez form gov/formspubs/. W2 ez form Click on “More Information” and then on “Comment on Tax Forms and Publications. W2 ez form ”   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. W2 ez form Ordering forms and publications. W2 ez form   Visit www. W2 ez form irs. W2 ez form gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. W2 ez form Internal Revenue Service 1201 N. W2 ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. W2 ez form   If you have a tax question, check the information available on IRS. W2 ez form gov or call 1-800-TAX–FORM (1-800-829-1040). W2 ez form We cannot answer tax questions sent to either of the above addresses. W2 ez form Prev  Up  Next   Home   More Online Publications