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1040x Amended Tax Form

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1040x Amended Tax Form

1040x amended tax form 6. 1040x amended tax form   How To Figure Cost of Goods Sold Table of Contents Introduction Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42Line 35 Inventory at Beginning of Year Line 36 Purchases Less Cost of Items Withdrawn for Personal Use Line 37 Cost of Labor Line 38 Materials and Supplies Line 39 Other Costs Line 40 Add Lines 35 through 39 Line 41 Inventory at End of Year Line 42 Cost of Goods Sold Introduction If you make or buy goods to sell, you can deduct the cost of goods sold from your gross receipts on Schedule C. 1040x amended tax form However, to determine these costs, you must value your inventory at the beginning and end of each tax year. 1040x amended tax form This chapter applies to you if you are a manufacturer, wholesaler, or retailer or if you are engaged in any business that makes, buys, or sells goods to produce income. 1040x amended tax form This chapter does not apply to a personal service business, such as the business of a doctor, lawyer, carpenter, or painter. 1040x amended tax form However, if you work in a personal service business and also sell or charge for the materials and supplies normally used in your business, this chapter applies to you. 1040x amended tax form If you must account for an inventory in your business, you must generally use an accrual method of accounting for your purchases and sales. 1040x amended tax form For more information, see chapter 2. 1040x amended tax form Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42 Figure your cost of goods sold by filling out lines 35 through 42 of Schedule C. 1040x amended tax form These lines are reproduced below and are explained in the discussion that follows. 1040x amended tax form 35 Inventory at beginning of year. 1040x amended tax form If different from last year's closing inventory, attach explanation   36 Purchases less cost of items withdrawn for personal use   37 Cost of labor. 1040x amended tax form Do not include any amounts paid to yourself   38 Materials and supplies   39 Other costs   40 Add lines 35 through 39   41 Inventory at end of year   42 Cost of goods sold. 1040x amended tax form Subtract line 41 from line 40. 1040x amended tax form  Enter the result here and on line 4   Line 35 Inventory at Beginning of Year If you are a merchant, beginning inventory is the cost of merchandise on hand at the beginning of the year that you will sell to customers. 1040x amended tax form If you are a manufacturer or producer, it includes the total cost of raw materials, work in process, finished goods, and materials and supplies used in manufacturing the goods (see Inventories in chapter 2). 1040x amended tax form Opening inventory usually will be identical to the closing inventory of the year before. 1040x amended tax form You must explain any difference in a schedule attached to your return. 1040x amended tax form Donation of inventory. 1040x amended tax form   If you contribute inventory (property that you sell in the course of your business), the amount you can claim as a contribution deduction is the smaller of its fair market value on the day you contributed it or its basis. 1040x amended tax form The basis of donated inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. 1040x amended tax form You must remove the amount of your contribution deduction from your opening inventory. 1040x amended tax form It is not part of the cost of goods sold. 1040x amended tax form   If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. 1040x amended tax form Treat the inventory's cost as you would ordinarily treat it under your method of accounting. 1040x amended tax form For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. 1040x amended tax form   A special rule may apply to certain donations of food inventory. 1040x amended tax form See Publication 526, Charitable Contributions. 1040x amended tax form Example 1. 1040x amended tax form You are a calendar year taxpayer who uses an accrual method of accounting. 1040x amended tax form In 2013, you contributed property from inventory to a church. 1040x amended tax form It had a fair market value of $600. 1040x amended tax form The closing inventory at the end of 2012 properly included $400 of costs due to the acquisition of the property, and in 2012, you properly deducted $50 of administrative and other expenses attributable to the property as business expenses. 1040x amended tax form The charitable contribution allowed for 2013 is $400 ($600 − $200). 1040x amended tax form The $200 is the amount that would be ordinary income if you had sold the contributed inventory at fair market value on the date of the gift. 1040x amended tax form The cost of goods sold you use in determining gross income for 2013 must not include the $400. 1040x amended tax form You remove that amount from opening inventory for 2013. 1040x amended tax form Example 2. 1040x amended tax form If, in Example 1, you acquired the contributed property in 2013 at a cost of $400, you would include the $400 cost of the property in figuring the cost of goods sold for 2013 and deduct the $50 of administrative and other expenses attributable to the property for that year. 1040x amended tax form You would not be allowed any charitable contribution deduction for the contributed property. 1040x amended tax form Line 36 Purchases Less Cost of Items Withdrawn for Personal Use If you are a merchant, use the cost of all merchandise you bought for sale. 1040x amended tax form If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into a finished product. 1040x amended tax form Trade discounts. 1040x amended tax form   The differences between the stated prices of articles and the actual prices you pay for them are called trade discounts. 1040x amended tax form You must use the prices you pay (not the stated prices) in figuring your cost of purchases. 1040x amended tax form Do not show the discount amount separately as an item in gross income. 1040x amended tax form   An automobile dealer must record the cost of a car in inventory reduced by any manufacturer's rebate that represents a trade discount. 1040x amended tax form Cash discounts. 1040x amended tax form   Cash discounts are amounts your suppliers let you deduct from your purchase invoices for prompt payments. 1040x amended tax form There are two methods of accounting for cash discounts. 1040x amended tax form You can either credit them to a separate discount account or deduct them from total purchases for the year. 1040x amended tax form Whichever method you use, you must be consistent. 1040x amended tax form If you want to change your method of figuring inventory cost, you must file Form 3115, Application for Change in Accounting Method. 1040x amended tax form For more information, see Change in Accounting Method in chapter 2. 1040x amended tax form   If you credit cash discounts to a separate account, you must include this credit balance in your business income at the end of the tax year. 1040x amended tax form If you use this method, do not reduce your cost of goods sold by the cash discounts. 1040x amended tax form Purchase returns and allowances. 1040x amended tax form   You must deduct all returns and allowances from your total purchases during the year. 1040x amended tax form Merchandise withdrawn from sale. 1040x amended tax form   If you withdraw merchandise for your personal or family use, you must exclude this cost from the total amount of merchandise you bought for sale. 1040x amended tax form Do this by crediting the purchases or sales account with the cost of merchandise you withdraw for personal use. 1040x amended tax form You must also charge the amount to your drawing account. 1040x amended tax form   A drawing account is a separate account you should keep to record the business income you withdraw to pay for personal and family expenses. 1040x amended tax form As stated above, you also use it to record withdrawals of merchandise for personal or family use. 1040x amended tax form This account is also known as a “withdrawals account” or “personal account. 1040x amended tax form ” Line 37 Cost of Labor Labor costs are usually an element of cost of goods sold only in a manufacturing or mining business. 1040x amended tax form Small merchandisers (wholesalers, retailers, etc. 1040x amended tax form ) usually do not have labor costs that can properly be charged to cost of goods sold. 1040x amended tax form In a manufacturing business, labor costs properly allocable to the cost of goods sold include both the direct and indirect labor used in fabricating the raw material into a finished, saleable product. 1040x amended tax form Direct labor. 1040x amended tax form   Direct labor costs are the wages you pay to those employees who spend all their time working directly on the product being manufactured. 1040x amended tax form They also include a part of the wages you pay to employees who work directly on the product part time if you can determine that part of their wages. 1040x amended tax form Indirect labor. 1040x amended tax form   Indirect labor costs are the wages you pay to employees who perform a general factory function that does not have any immediate or direct connection with making the saleable product, but that is a necessary part of the manufacturing process. 1040x amended tax form Other labor. 1040x amended tax form   Other labor costs not properly chargeable to the cost of goods sold can be deducted as selling or administrative expenses. 1040x amended tax form Generally, the only kinds of labor costs properly chargeable to your cost of goods sold are the direct or indirect labor costs and certain other costs treated as overhead expenses properly charged to the manufacturing process, as discussed later under Line 39 Other Costs. 1040x amended tax form Line 38 Materials and Supplies Materials and supplies, such as hardware and chemicals, used in manufacturing goods are charged to cost of goods sold. 1040x amended tax form Those that are not used in the manufacturing process are treated as deferred charges. 1040x amended tax form You deduct them as a business expense when you use them. 1040x amended tax form Business expenses are discussed in chapter 8. 1040x amended tax form Line 39 Other Costs Examples of other costs incurred in a manufacturing or mining process that you charge to your cost of goods sold are as follows. 1040x amended tax form Containers. 1040x amended tax form   Containers and packages that are an integral part of the product manufactured are a part of your cost of goods sold. 1040x amended tax form If they are not an integral part of the manufactured product, their costs are shipping or selling expenses. 1040x amended tax form Freight-in. 1040x amended tax form   Freight-in, express-in, and cartage-in on raw materials, supplies you use in production, and merchandise you purchase for sale are all part of cost of goods sold. 1040x amended tax form Overhead expenses. 1040x amended tax form   Overhead expenses include expenses such as rent, heat, light, power, insurance, depreciation, taxes, maintenance, labor, and supervision. 1040x amended tax form The overhead expenses you have as direct and necessary expenses of the manufacturing operation are included in your cost of goods sold. 1040x amended tax form Line 40 Add Lines 35 through 39 The total of lines 35 through 39 equals the cost of the goods available for sale during the year. 1040x amended tax form Line 41 Inventory at End of Year Subtract the value of your closing inventory (including, as appropriate, the allocable parts of the cost of raw materials and supplies, direct labor, and overhead expenses) from line 40. 1040x amended tax form Inventory at the end of the year is also known as closing or ending inventory. 1040x amended tax form Your ending inventory will usually become the beginning inventory of your next tax year. 1040x amended tax form Line 42 Cost of Goods Sold When you subtract your closing inventory (inventory at the end of the year) from the cost of goods available for sale, the remainder is your cost of goods sold during the tax year. 1040x amended tax form Prev  Up  Next   Home   More Online Publications
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The 1040x Amended Tax Form

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