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

Retail purchases can also be made with a debit card. You enter your PIN or sign for the purchase. Some banks charge customers a fee for debit card purchases made with a PIN. Although a debit card looks like a credit card, the money for the purchase is transferred immediately from your bank account to the store's account. When you use a debit card, federal law also does not give you the right to stop payment. You must resolve the problem with the seller.

If you suspect your debit card has been lost or stolen, call the card issuer immediately. While federal law limits your liability for a lost or stolen credit card to $50, your liability for unauthorized use of your ATM or debit card can be much greater, depending on how quickly you report the loss.

  • If you report a debit card missing before it is used, you are not responsible for any unauthorized withdrawals.
  • Your liability is limited to $50 if you report the loss within two business days after you realize your debit card is missing and to $500 if you report the loss after two but before 60 days.
  • If you have not reported an unauthorized use of a debit or ATM card 60 days after your bank mails the statement documenting the unauthorized use, you could lose all the money in your bank account as well as the unused portion of your line of credit established for overdrafts.

Check the policies of your card issuer. Some offer more generous limits on a voluntary basis.

New Federal Reserve rules give debit and ATM card users additional protections covering overdrafts. Generally, banks cover your overdrafts by charging you a fee or offering an overdraft protection plan, similar to a line of credit. Under the new rules, if your bank pays overdrafts, you have the option to opt into this service for most ATM and debit card transactions. Banks must disclose this option, the amount of the overdraft fee, and the customer's right to cancel this service.

Before You Swipe Your Debit Card

Although both credit cards and debit cards are easy ways to pay for your purchases, debit cards have some different levels of consumer protection and the potential for consumer fees. Debit cards are directly connected to your bank account, so when you swipe your card make sure that you have the money in your account to pay immediately. If you don't have enough money in your account, your bank may "loan" the money and pay the overage. However they may charge you up to $35 for this courtesy, even if the dollar amount the bank covered was small. There may also be fees applied to your card when you use your card with your PIN.

Debit cards don't offer as much protection against fraudulent use, or if your card is lost or stolen. Also, if you need to dispute a purchase, you are in a weaker position because the merchant already has the money and it will only be returned if you win the dispute.

Another fact to keep in mind is when you use your debit card to make reservations for hotels or rental cars, a hold is placed on your debit card (and your checking account) which can affect your other pending transactions. Even if the hold is removed, it may take as long as a week to make the funds available to you again.

The File State Tax Returns

File state tax returns 4. File state tax returns   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. File state tax returns Adjusted gross income. File state tax returns Distributions received by spouse. File state tax returns Testing period. File state tax returns What's New Modified AGI limit for retirement savings contributions credit increased. File state tax returns  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). File state tax returns Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). File state tax returns You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). File state tax returns This credit could reduce the federal income tax you pay dollar for dollar. File state tax returns    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. File state tax returns You were born before January 2, 1996. File state tax returns You are not a full-time student (explained next). File state tax returns No one else, such as your parent(s), claims an exemption for you on their tax return. File state tax returns Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). File state tax returns Full-time student. File state tax returns   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. File state tax returns You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. File state tax returns Adjusted gross income. File state tax returns   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. File state tax returns However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. File state tax returns Eligible contributions. File state tax returns   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. File state tax returns They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. File state tax returns For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. File state tax returns Reducing eligible contributions. File state tax returns   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. File state tax returns Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. File state tax returns   Do not reduce your eligible contributions by any of the following. File state tax returns The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. File state tax returns Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. File state tax returns Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. File state tax returns Loans from a qualified employer plan treated as a distribution. File state tax returns Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). File state tax returns Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). File state tax returns Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. File state tax returns Distributions from a military retirement plan. File state tax returns Distributions from an inherited IRA by a nonspousal beneficiary. File state tax returns Distributions received by spouse. File state tax returns   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. File state tax returns Testing period. File state tax returns   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. File state tax returns Example. File state tax returns You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. File state tax returns You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. File state tax returns Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. File state tax returns You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. File state tax returns You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. File state tax returns Maximum eligible contributions. File state tax returns   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. File state tax returns Effect on other credits. File state tax returns   The amount of this credit will not change the amount of your refundable tax credits. File state tax returns A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. File state tax returns Maximum credit. File state tax returns   This is a nonrefundable credit. File state tax returns The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. File state tax returns If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. File state tax returns How to figure and report the credit. File state tax returns   The amount of the credit you can get is based on the contributions you make and your credit rate. File state tax returns Your credit rate can be as low as 10% or as high as 50%. File state tax returns Your credit rate depends on your income and your filing status. File state tax returns See Form 8880 to determine your credit rate. File state tax returns   The maximum contribution taken into account is $2,000 per person. File state tax returns On a joint return, up to $2,000 is taken into account for each spouse. File state tax returns   Figure the credit on Form 8880. File state tax returns Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. File state tax returns Prev  Up  Next   Home   More Online Publications