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1040ez download 5. 1040ez download   Manufacturers Taxes Table of Contents Importer. 1040ez download Use considered sale. 1040ez download Lease considered sale. 1040ez download Bonus goods. 1040ez download Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. 1040ez download Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. 1040ez download CoalExported. 1040ez download Taxable TiresQualifying intercity or local bus. 1040ez download Qualifying school bus. 1040ez download Gas Guzzler TaxVehicles not subject to tax. 1040ez download Imported automobiles. 1040ez download VaccinesConditions to allowance. 1040ez download 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. 1040ez download Manufacturer. 1040ez download   The term “manufacturer” includes a producer or importer. 1040ez download 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. 1040ez download 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. 1040ez download   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. 1040ez download 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. 1040ez download Importer. 1040ez download   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. 1040ez download Sale. 1040ez download   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. 1040ez download Use considered sale. 1040ez download   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. 1040ez download Lease considered sale. 1040ez download   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. 1040ez download 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. 1040ez download Manufacturers taxes based on sale price. 1040ez download   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. 1040ez download The taxes imposed on coal are based either on the sale price or the weight. 1040ez download   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. 1040ez download However, you include certain charges made when a taxable article is sold and you exclude others. 1040ez download To figure the price on which you base the tax, use the following rules. 1040ez download Include both the following charges in the price. 1040ez download Any charge for coverings or containers (regardless of their nature). 1040ez download Any charge incident to placing the article in a condition packed ready for shipment. 1040ez download Exclude all the following amounts from the price. 1040ez download The manufacturers excise tax, whether or not it is stated as a separate charge. 1040ez download The transportation charges pursuant to the sale. 1040ez download The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. 1040ez download 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. 1040ez download Discounts, rebates, and similar allowances actually granted to the purchaser. 1040ez download Local advertising charges. 1040ez download 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. 1040ez download Charges for warranty paid at the purchaser's option. 1040ez download 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. 1040ez download Bonus goods. 1040ez download   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. 1040ez download Figure the tax only on the sale price attributable to the taxable articles. 1040ez download Example. 1040ez download A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. 1040ez download The sale price of the shipment is $1,500. 1040ez download The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. 1040ez download 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). 1040ez download The remaining $375 is allocated to the nontaxable articles. 1040ez download Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. 1040ez download When the title passes depends on the intention of the parties as gathered from the contract of sale. 1040ez download In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. 1040ez download If the taxable article is used by the manufacturer, the tax attaches at the time use begins. 1040ez download The manufacturer is liable for the tax. 1040ez download Partial payments. 1040ez download   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. 1040ez download To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. 1040ez download Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. 1040ez download Sale of an article to a state or local government for the exclusive use of the state or local government. 1040ez download This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 1040ez download State is defined in Definitions in chapter 1. 1040ez download Sale of an article to a nonprofit educational organization for its exclusive use. 1040ez download This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 1040ez download Nonprofit educational organization is defined under Communications Tax in chapter 4. 1040ez download Sale of an article to a qualified blood collector organization. 1040ez download This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. 1040ez download Qualified blood collector organizations are defined under Communications Tax in chapter 4. 1040ez download Sale of an article for use by the purchaser as supplies for vessels. 1040ez download This exemption does not apply to the taxes on coal and vaccines. 1040ez download 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. 1040ez download 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. 1040ez download This exemption does not apply to the tax on coal and tires. 1040ez download Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. 1040ez download 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. 1040ez download Sale of an article for export or for resale by the purchaser to a second purchaser for export. 1040ez download The article may be exported to a foreign country or to a possession of the United States. 1040ez download A vaccine shipped to a possession of the United States is not considered to be exported. 1040ez download 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. 1040ez download Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. 1040ez download S. 1040ez download jurisdiction in Alaska. 1040ez download For tire exemptions, see section 4221(e)(2). 1040ez download Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. 1040ez download Registration requirements. 1040ez download   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. 1040ez download See the Form 637 instructions for more information. 1040ez download Exceptions to registration requirements. 1040ez download   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. 1040ez download Certification requirement. 1040ez download   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. 1040ez download 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. 1040ez download   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. 1040ez download See Regulations section 48. 1040ez download 4221-5(c) for the certificate requirements. 1040ez download   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. 1040ez download See Regulations section 48. 1040ez download 4221-4(d) for the certificate requirements. 1040ez download Proof of export requirement. 1040ez download   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. 1040ez download See Regulations section 48. 1040ez download 4221-3(d) for evidence that qualifies as proof of exportation. 1040ez download Proof of resale for further manufacture requirement. 1040ez download   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. 1040ez download See Regulations section 48. 1040ez download 4221-2(c) for evidence that qualifies as proof of resale. 1040ez download Information to be furnished to purchaser. 1040ez download   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. 1040ez download 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. 1040ez download The claim must set forth in detail the facts upon which the claim is based. 1040ez download Uses, sales, and exports. 1040ez download   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). 1040ez download Export. 1040ez download   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. 1040ez download In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. 1040ez download Price readjustments. 1040ez download   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. 1040ez download Conditions to allowance. 1040ez download   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. 1040ez download The claimant sold the article at a tax-excluded price. 1040ez download The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. 1040ez download The person has obtained the written consent of the ultimate vendor to make the claim. 1040ez download The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. 1040ez download Claim for further manufacture. 1040ez download   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. 1040ez download The name and address of the manufacturer and the date of payment. 1040ez download An identification of the article for which the credit or refund is claimed. 1040ez download The amount of tax paid on the article and the date on which it was paid. 1040ez download 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. 1040ez download An identification of the second article. 1040ez download   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. 1040ez download The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. 1040ez download Claim for price readjustment. 1040ez download   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. 1040ez download A description of the circumstances that gave rise to the price readjustment. 1040ez download An identification of the article whose price was readjusted. 1040ez download The price at which the article was sold. 1040ez download The amount of tax paid on the article and the date on which it was paid. 1040ez download The name and address of the purchaser. 1040ez download The amount repaid to the purchaser or credited to the purchaser's account. 1040ez download Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. 1040ez download This includes any parts or accessories sold on or in connection with the sale of those articles. 1040ez download Pay this tax with Form 720. 1040ez download No tax deposits are required. 1040ez download Sport fishing equipment includes all the following items. 1040ez download 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. 1040ez download 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)). 1040ez download 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. 1040ez download Fishing tip-ups and tilts. 1040ez download Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. 1040ez download See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. 1040ez download Fishing rods and fishing poles. 1040ez download   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. 1040ez download The tax is paid by the manufacturer, producer, or importer. 1040ez download Fishing tackle boxes. 1040ez download   The tax on fishing tackle boxes is 3% of the sales price. 1040ez download The tax is paid by the manufacturer, producer, or importer. 1040ez download Electric outboard boat motors. 1040ez download   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. 1040ez download This includes any parts or accessories sold on or in connection with the sale of those articles. 1040ez download Certain equipment resale. 1040ez download   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. 1040ez download If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. 1040ez download 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. 1040ez download The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. 1040ez download   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. 1040ez download The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. 1040ez download Related person. 1040ez download   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). 1040ez download Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. 1040ez download 11) of the sales price. 1040ez download The tax is paid by the manufacturer, producer, or importer. 1040ez download It applies to bows having a peak draw weight of 30 pounds or more. 1040ez download 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. 1040ez download Pay this tax with Form 720. 1040ez download No tax deposits are required. 1040ez download Arrow Shafts The tax on arrow shafts is listed on Form 720. 1040ez download 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. 1040ez download It measures 18 inches or more in overall length. 1040ez download It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. 1040ez download Exemption for certain wooden arrows. 1040ez download   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. 1040ez download It measures 5/16 of an inch or less in diameter. 1040ez download It is not suitable for use with a taxable bow, described earlier. 1040ez download Pay this tax with Form 720. 1040ez download No tax deposits are required. 1040ez download Coal A tax is imposed on the first sale of coal mined in the United States. 1040ez download The producer of the coal is liable for the tax. 1040ez download The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. 1040ez download 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. 1040ez download 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). 1040ez download 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. 1040ez download Tax rates. 1040ez download   The tax on underground-mined coal is the lower of: $1. 1040ez download 10 a ton, or 4. 1040ez download 4% of the sale price. 1040ez download   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. 1040ez download 4% of the sale price. 1040ez download   Coal will be taxed at the 4. 1040ez download 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. 1040ez download 50 a ton for surface-mined coal. 1040ez download Apply the tax proportionately if a sale or use includes a portion of a ton. 1040ez download Example. 1040ez download If you sell 21,000 pounds (10. 1040ez download 5 tons) of coal from an underground mine for $525, the price per ton is $50. 1040ez download The tax is $1. 1040ez download 10 × 10. 1040ez download 5 tons ($11. 1040ez download 55). 1040ez download Coal production. 1040ez download   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. 1040ez download Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. 1040ez download   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. 1040ez download In some cases, a single mine may yield coal from both surface mining and underground mining. 1040ez download 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. 1040ez download Determining tonnage or selling price. 1040ez download   The producer pays the tax on coal at the time of sale or use. 1040ez download In figuring the selling price for applying the tax, the point of sale is f. 1040ez download o. 1040ez download b. 1040ez download (free on board) mine or f. 1040ez download o. 1040ez download b. 1040ez download cleaning plant if you clean the coal before selling it. 1040ez download This applies even if you sell the coal for a delivered price. 1040ez download The f. 1040ez download o. 1040ez download b. 1040ez download mine or f. 1040ez download o. 1040ez download b. 1040ez download 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. 1040ez download 4% rate. 1040ez download   The tax applies to the full amount of coal sold. 1040ez download 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. 1040ez download Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. 1040ez download   Do not include in the sales price the excise tax imposed on coal. 1040ez download Coal used by the producer. 1040ez download   The tax on coal applies if the coal is used by the producer in other than a mining process. 1040ez download A mining process means the same for this purpose as for percentage depletion. 1040ez download 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. 1040ez download In this case, the tax applies only when you sell the coal. 1040ez download 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. 1040ez download 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. 1040ez download   You must use a constructive sale price to figure the tax under the 4. 1040ez download 4% rate if you use the coal in other than a mining process. 1040ez download Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. 1040ez download o. 1040ez download b. 1040ez download mine or cleaning plant. 1040ez download Normally, you use the same constructive price used to figure your percentage depletion deduction. 1040ez download Blending. 1040ez download   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. 1040ez download Figure the tax separately for each type of coal in the blend. 1040ez download 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. 1040ez download 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. 1040ez download However, the tax is limited to 4. 1040ez download 4% of the sale price per ton of the blended coal. 1040ez download Exemption from tax. 1040ez download   The tax does not apply to sales of lignite and imported coal. 1040ez download The only other exemption from the tax on the sale of coal is for coal exported as discussed next. 1040ez download Exported. 1040ez download   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. 1040ez download   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. 1040ez download 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. 1040ez download   Proof of export includes any of the following items. 1040ez download A copy of the export bill of lading issued by the delivering carrier. 1040ez download A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. 1040ez download A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. 1040ez download If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. 1040ez download Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. 1040ez download A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. 1040ez download 0945 ($. 1040ez download 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. 1040ez download The three categories for reporting the tax and the tax rate are listed below. 1040ez download Taxable tires other than biasply or super single tires at $. 1040ez download 0945. 1040ez download Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. 1040ez download 04725. 1040ez download Taxable tires, super single tires designed for steering at $. 1040ez download 0945. 1040ez download 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. 1040ez download 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. 1040ez download A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. 1040ez download Special rule, manufacturer's retail stores. 1040ez download   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. 1040ez download Tires on imported articles. 1040ez download   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). 1040ez download Tires exempt from tax. 1040ez download   The tax on taxable tires does not apply to the following items. 1040ez download 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. 1040ez download Tire carcasses not suitable for commercial use. 1040ez download Tires for use on qualifying intercity, local, and school buses. 1040ez download For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. 1040ez download Tires sold for the exclusive use of the Department of Defense or the Coast Guard. 1040ez download Tires of a type used exclusively on mobile machinery. 1040ez download A taxable tire used on mobile machinery is not exempt from tax. 1040ez download Qualifying intercity or local bus. 1040ez download   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). 1040ez download Qualifying school bus. 1040ez download   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. 1040ez download Credit or refund. 1040ez download   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. 1040ez download   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. 1040ez download   The person who paid the tax is eligible to make the claim. 1040ez download 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. 1040ez download 5 miles per gallon. 1040ez download If you import an automobile for personal use, you may be liable for this tax. 1040ez download Figure the tax on Form 6197, as discussed later. 1040ez download The tax rate is based on fuel economy rating. 1040ez download The tax rates for the gas guzzler tax are shown on Form 6197. 1040ez download A person that lengthens an existing automobile is the manufacturer of an automobile. 1040ez download Automobiles. 1040ez download   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. 1040ez download Vehicles not subject to tax. 1040ez download   For the gas guzzler tax, the following vehicles are not considered automobiles. 1040ez download Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. 1040ez download Vehicles operated exclusively on a rail or rails. 1040ez download 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. 1040ez download Vehicles treated under 49 U. 1040ez download S. 1040ez download C. 1040ez download 32901 (1978) as non-passenger automobiles. 1040ez download This includes limousines manufactured primarily to transport more than 10 persons. 1040ez download   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. 1040ez download   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. 1040ez download Model type. 1040ez download   Model type is a particular class of automobile as determined by EPA regulations. 1040ez download Fuel economy. 1040ez download   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. 1040ez download 1 mile as figured by the EPA. 1040ez download Imported automobiles. 1040ez download   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. 1040ez download 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. 1040ez download   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. 1040ez download   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. 1040ez download 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). 1040ez download   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. 1040ez download Exemptions. 1040ez download   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. 1040ez download However, see Vehicles not subject to tax, earlier. 1040ez download Form 6197. 1040ez download   Use Form 6197 to figure your tax liability for each quarter. 1040ez download Attach Form 6197 to your Form 720 for the quarter. 1040ez download See the Form 6197 instructions for more information and the one-time filing rules. 1040ez download Credit or refund. 1040ez download   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. 1040ez download For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 1040ez download Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. 1040ez download A taxable vaccine means any of the following vaccines. 1040ez download Any vaccine containing diphtheria toxoid. 1040ez download Any vaccine containing tetanus toxoid. 1040ez download Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. 1040ez download Any vaccine containing polio virus. 1040ez download Any vaccine against measles. 1040ez download Any vaccine against mumps. 1040ez download Any vaccine against rubella. 1040ez download Any vaccine against hepatitis A. 1040ez download Any vaccine against hepatitis B. 1040ez download Any vaccine against chicken pox. 1040ez download Any vaccine against rotavirus gastroenteritis. 1040ez download Any HIB vaccine. 1040ez download Any conjugate vaccine against streptococcus pneumoniae. 1040ez download Any trivalent vaccine against influenza or any other vaccine against influenza. 1040ez download Any meningococcal vaccine. 1040ez download Any vaccine against the human papillomavirus. 1040ez download 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. 1040ez download The tax is $. 1040ez download 75 per dose of each taxable vaccine. 1040ez download The tax per dose on a vaccine that contains more than one taxable vaccine is $. 1040ez download 75 times the number of taxable vaccines. 1040ez download Taxable use. 1040ez download   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. 1040ez download Credit or refund. 1040ez download   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. 1040ez download The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. 1040ez download Conditions to allowance. 1040ez download   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. 1040ez download Taxable Medical Devices Taxable medical devices. 1040ez download   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. 1040ez download 3% (. 1040ez download 023) of the sales price. 1040ez download 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. 1040ez download There are specific exemptions for eyeglasses, contact lenses, and hearing aids. 1040ez download 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). 1040ez download See T. 1040ez download D. 1040ez download 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. 1040ez download More information. 1040ez download   For more information on the medical device tax, see section 4191, T. 1040ez download D. 1040ez download 9604, and Notice 2012-77. 1040ez download You can find T. 1040ez download D. 1040ez download 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. 1040ez download R. 1040ez download B. 1040ez download 2012-52 at www. 1040ez download irs. 1040ez download gov/pub/irs-irbs/irb12-52. 1040ez download pdf. 1040ez download Prev  Up  Next   Home   More Online Publications
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The 1040ez Download

1040ez download Index Symbols 1099-C, Persons who each receive a Form 1099-C showing the full amount of debt. 1040ez download 501(c)(3) organizations, Section 501(c)(3) organization. 1040ez download A Abandonments, Abandonments Canceled debt, Canceled debt. 1040ez download Assistance (see Tax help) B Bankruptcy, Bankruptcy Reduction of tax attributes, Bankruptcy and Insolvency Business Real property indebtedness, Qualified Real Property Business Indebtedness C Canceled debt, Canceled Debts, Persons who each receive a Form 1099-C showing the full amount of debt. 1040ez download Exceptions Deductible debt, Deductible Debt Gifts, Gifts, Bequests, Devises, and Inheritances Price reduced after purchase, Price Reduced After Purchase Student loans, Student Loans Exclusions Bankruptcy, Bankruptcy Insolvency, Insolvency Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Co-owners, Persons who each receive a Form 1099-C showing the full amount of debt. 1040ez download D Debts Stockholder's, Stockholder debt Definitions Adjusted tax attributes, Adjusted tax attributes. 1040ez download Main home, Main home. 1040ez download Qualified acquisition indebtedness, Definition of qualified acquisition indebtedness. 1040ez download Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness E Educational loans, Student Loans Exceptions Home Affordable Modification Program, Home Affordable Modification Program F Farm indebtedness, Qualified Farm Indebtedness Reduction of tax attributes, Qualified Farm Indebtedness Foreclosures, Foreclosures and Repossessions Form 1099-A, Forms 1099-A and 1099-C. 1040ez download , Forms 1099-A and 1099-C. 1040ez download 1099-C, Forms 1099-A and 1099-C. 1040ez download , Forms 1099-A and 1099-C. 1040ez download Free tax services, Free help with your tax return. 1040ez download G Gifts, Gifts, Bequests, Devises, and Inheritances H Help (see Tax help) Home Affordable Modification Program, Home Affordable Modification Program I Income from, Canceled Debts Income from canceled debt, Canceled Debts Insolvency, Insolvency Reduction of tax attributes, Bankruptcy and Insolvency L Limits Excluded farm debt, Exclusion limit. 1040ez download Excluded principal residence indebtedness, Exclusion limit. 1040ez download Qualified real property business indebtedness, Exclusion limit. 1040ez download Loans Student, Student Loans M Missing children, photographs of, Reminder Mortgage Debt Relief Act (see Qualified Principal Residence Indebtedness) P Principal residence indebtedness, Qualified Principal Residence Indebtedness Publications (see Tax help) Q Qualified farm indebtedness, Qualified Farm Indebtedness Reduction of tax attributes, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Reduction of tax attributes, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Reduction of tax attributes, Qualified Real Property Business Indebtedness R Real property business indebtedness, Qualified Real Property Business Indebtedness Recapture Basis reductions, Recapture of basis reductions. 1040ez download Repossessions, Foreclosures and Repossessions S Stockholder debts, Stockholder debt Student loans, Student Loans Suggestions for publication, Comments and suggestions. 1040ez download T Tax attributes, reduction of Bankruptcy, Bankruptcy and Insolvency Insolvency, Bankruptcy and Insolvency Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications