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File 1040x

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File 1040x

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

File 1040x 6. File 1040x   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File 1040x Free help with your tax return. File 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. File 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File 1040x Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File 1040x gov, download the IRS2Go app, or call 1-800-906-9887. File 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. File 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. File 1040x aarp. File 1040x org/money/taxaide or call 1-888-227-7669. File 1040x For more information on these programs, go to IRS. File 1040x gov and enter “VITA” in the search box. File 1040x Internet. File 1040x    IRS. File 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. File 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. File 1040x gov or download the IRS2Go app and select the Refund Status option. File 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. File 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. File 1040x No need to wait on the phone or stand in line. File 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File 1040x When you reach the response screen, you can print the entire interview and the final response for your records. File 1040x New subject areas are added on a regular basis. File 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File 1040x When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File 1040x Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File 1040x You can also ask the IRS to mail a return or an account transcript to you. File 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File 1040x gov or by calling 1-800-908-9946. File 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. File 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File 1040x If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. File 1040x gov and enter Where's My Amended Return? in the search box. File 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. File 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. File 1040x gov. File 1040x Select the Payment tab on the front page of IRS. File 1040x gov for more information. File 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. File 1040x gov. File 1040x Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File 1040x gov. File 1040x Request an Electronic Filing PIN by going to IRS. File 1040x gov and entering Electronic Filing PIN in the search box. File 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. File 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File 1040x An employee can answer questions about your tax account or help you set up a payment plan. File 1040x Before you visit, check the Office Locator on IRS. File 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File 1040x If you have a special need, such as a disability, you can request an appointment. File 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File 1040x Apply for an Employer Identification Number (EIN). File 1040x Go to IRS. File 1040x gov and enter Apply for an EIN in the search box. File 1040x Read the Internal Revenue Code, regulations, or other official guidance. File 1040x Read Internal Revenue Bulletins. File 1040x Sign up to receive local and national tax news and more by email. File 1040x Just click on “subscriptions” above the search box on IRS. File 1040x gov and choose from a variety of options. File 1040x Phone. File 1040x    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. File 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File 1040x gov, or download the IRS2Go app. File 1040x Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File 1040x Most VITA and TCE sites offer free electronic filing. File 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File 1040x Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File 1040x If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. File 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 1040x Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File 1040x Note, the above information is for our automated hotline. File 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. File 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File 1040x You should receive your order within 10 business days. File 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File 1040x If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. File 1040x Walk-in. File 1040x   You can find a selection of forms, publications and services — in-person. File 1040x Products. File 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File 1040x Services. File 1040x You can walk in to your local TAC for face-to-face tax help. File 1040x An employee can answer questions about your tax account or help you set up a payment plan. File 1040x Before visiting, use the Office Locator tool on IRS. File 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File 1040x Mail. File 1040x   You can send your order for forms, instructions, and publications to the address below. File 1040x You should receive a response within 10 business days after your request is received. File 1040x Internal Revenue Service 1201 N. File 1040x Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File 1040x You face (or your business is facing) an immediate threat of adverse action. File 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File 1040x Here's why we can help: TAS is an independent organization within the IRS. File 1040x Our advocates know how to work with the IRS. File 1040x Our services are free and tailored to meet your needs. File 1040x We have offices in every state, the District of Columbia, and Puerto Rico. File 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File 1040x Low Income Taxpayer Clinics (LITCs). File 1040x   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. File 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File 1040x Visit www. File 1040x TaxpayerAdvocate. File 1040x irs. File 1040x gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File 1040x Prev  Up  Next   Home   More Online Publications