File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

File State Taxes For Free

FilelateTax Form 1040ezFree 2012 TaxesFree 1040nrFreefilefillableforms ComH&r Block 2011Federal Tax Form 20112012 1040 Tax Return FormTax Forms 1040ezIrs Amended ReturnsFree Tax ServiceFile Taxes OnlineH And R Block Free File OnlineHow To File An Amendment To 2011 TaxesForm 1040H&r Block Online FilingFederal Income Tax FormTaxact 2011 Returning UserE File 2012Form 1040 EzAmmended Tax ReturnFree Tax FiingIrs Free TaxFree Tax E FileFillable 1040x FormMy Pay GovWww HrblockFiling 2010 Taxes OnlineH&r Block Tax OnlineHow To File Unemployment Taxes1040ez InstructionsHow To Do TaxesPrintable 1040ez Tax Form2008 Tax SoftwareHow To Ammend 2010 Tax Return1040nr Tax Form1040ez Free FilingTaxact 2011 FreeHow Do I Get 2011 Tax FormsIrs Vita Sites

File State Taxes For Free

File state taxes for free Internal Revenue Bulletin:  2011-12  March 21, 2011  Rev. File state taxes for free Proc. File state taxes for free 2011-21 Table of Contents SECTION 1. File state taxes for free PURPOSE SECTION 2. File state taxes for free BACKGROUND SECTION 3. File state taxes for free SCOPE SECTION 4. File state taxes for free APPLICATION SECTION 5. File state taxes for free EFFECTIVE DATE SECTION 6. File state taxes for free EFFECT ON OTHER DOCUMENTS SECTION 7. File state taxes for free DRAFTING INFORMATION SECTION 1. File state taxes for free PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2011, including separate tables of limitations on depreciation deductions for trucks and vans; (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2011, including a separate table of inclusion amounts for lessees of trucks and vans; and (3) revised tables of depreciation limitations and lessee inclusion amounts for passenger automobiles that were first placed in service or first leased by the taxpayer, respectively, during 2010 and to which the 50 percent additional first year depreciation deduction under § 168(k)(1)(A) of the Internal Revenue Code or the 100 percent additional first year depreciation deduction under § 168(k)(5) applies. File state taxes for free The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7). File state taxes for free SECTION 2. File state taxes for free BACKGROUND . File state taxes for free 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. File state taxes for free For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. File state taxes for free The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. File state taxes for free This change reflects the higher rate of price inflation for trucks and vans since 1988. File state taxes for free . File state taxes for free 02 Section 2022(a) of the Small Business Jobs Act of 2010, Pub. File state taxes for free L. File state taxes for free No. File state taxes for free 111-240, 124 Stat. File state taxes for free 2504 (September 27, 2010), extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property (as defined in § 168(k)(2)) acquired by the taxpayer after December 31, 2007, and before January 1, 2011, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2011. File state taxes for free Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. File state taxes for free L. File state taxes for free No. File state taxes for free 111-312, 124 Stat. File state taxes for free 3296 (Dec. File state taxes for free 17, 2010) (the “Act”) further extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. File state taxes for free Section 401(b) of the Act further amended § 168(k) by adding § 168(k)(5). File state taxes for free It allows a 100 percent additional first year depreciation deduction for qualified property acquired by a taxpayer after September 8, 2010, and before January 1, 2012, if the taxpayer places the property in service generally before January 1, 2012. File state taxes for free Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. File state taxes for free . File state taxes for free 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). File state taxes for free Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. File state taxes for free Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv). File state taxes for free Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. File state taxes for free This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2011 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. File state taxes for free . File state taxes for free 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. File state taxes for free The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. File state taxes for free Under § 1. File state taxes for free 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. File state taxes for free One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. File state taxes for free Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. File state taxes for free SECTION 3. File state taxes for free SCOPE . File state taxes for free 01 The limitations on depreciation deductions in section 4. File state taxes for free 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2011, and continue to apply for each taxable year that the passenger automobile remains in service. File state taxes for free . File state taxes for free 02 The tables in section 4. File state taxes for free 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2011. File state taxes for free Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. File state taxes for free See Rev. File state taxes for free Proc. File state taxes for free 2006-18, 2006-1 C. File state taxes for free B. File state taxes for free 645, for passenger automobiles first leased during calendar year 2006; Rev. File state taxes for free Proc. File state taxes for free 2007-30, 2007-1 C. File state taxes for free B. File state taxes for free 1104, for passenger automobiles first leased during calendar year 2007; Rev. File state taxes for free Proc. File state taxes for free 2008-22, 2008-1 C. File state taxes for free B. File state taxes for free 658, for passenger automobiles first leased during calendar year 2008; Rev. File state taxes for free Proc. File state taxes for free 2009-24, 2009-1 C. File state taxes for free B. File state taxes for free 885, for passenger automobiles first leased during calendar year 2009; and Rev. File state taxes for free Proc. File state taxes for free 2010-18, 2010-1 C. File state taxes for free B. File state taxes for free 427, as amplified and modified by section 4. File state taxes for free 03 of this revenue procedure, for passenger automobiles first leased during calendar year 2010. File state taxes for free SECTION 4. File state taxes for free APPLICATION . File state taxes for free 01 Limitations on Depreciation Deductions for Certain Automobiles. File state taxes for free (1) Amount of the inflation adjustment. File state taxes for free (a) Passenger automobiles (other than trucks or vans). File state taxes for free Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. File state taxes for free Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. File state taxes for free The new car component of the CPI was 115. File state taxes for free 2 for October 1987 and 137. File state taxes for free 880 for October 2010. File state taxes for free The October 2010 index exceeded the October 1987 index by 22. File state taxes for free 680. File state taxes for free Therefore, the automobile price inflation adjustment for 2011 for passenger automobiles (other than trucks and vans) is 19. File state taxes for free 69 percent (22. File state taxes for free 680/115. File state taxes for free 2 x 100%). File state taxes for free The dollar limitations in § 280F(a) are multiplied by a factor of 0. File state taxes for free 1969, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2011. File state taxes for free This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2011. File state taxes for free (b) Trucks and vans. File state taxes for free To determine the dollar limitations for trucks and vans first placed in service during calendar year 2011, the Service uses the new truck component of the CPI instead of the new car component. File state taxes for free The new truck component of the CPI was 112. File state taxes for free 4 for October 1987 and 142. File state taxes for free 556 for October 2010. File state taxes for free The October 2010 index exceeded the October 1987 index by 30. File state taxes for free 156. File state taxes for free Therefore, the automobile price inflation adjustment for 2011 for trucks and vans is 26. File state taxes for free 83 percent (30. File state taxes for free 156/112. File state taxes for free 4 x 100%). File state taxes for free The dollar limitations in § 280F(a) are multiplied by a factor of 0. File state taxes for free 2683, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. File state taxes for free This adjustment applies to all trucks and vans that are first placed in service in calendar year 2011. File state taxes for free (2) Amount of the limitation. File state taxes for free Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2011. File state taxes for free Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2011 for which the § 168(k) additional first year depreciation deduction applies. File state taxes for free Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2011 for which the § 168(k) additional first year depreciation deduction does not apply. File state taxes for free The Service intends to issue additional guidance addressing the interaction between the 100 percent additional first year depreciation deduction and § 280F(a) for the taxable years subsequent to the first taxable year. File state taxes for free REV. File state taxes for free PROC. File state taxes for free 2011-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. File state taxes for free PROC. File state taxes for free 2011-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,260 2nd Tax Year $5,200 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. File state taxes for free PROC. File state taxes for free 2011-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. File state taxes for free PROC. File state taxes for free 2011-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2011 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,260 2nd Tax Year $5,200 3rd Tax Year $3,150 Each Succeeding Year $1,875 . File state taxes for free 02 Inclusions in Income of Lessees of Passenger Automobiles. File state taxes for free A taxpayer must follow the procedures in § 1. File state taxes for free 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2011. File state taxes for free In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. File state taxes for free REV. File state taxes for free PROC. File state taxes for free 2011-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2011 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $18,500 $19,000 3 8 11 13 16 19,000 19,500 4 9 13 15 18 19,500 20,000 4 10 15 17 20 20,000 20,500 5 11 16 19 23 20,500 21,000 5 12 18 21 25 21,000 21,500 6 13 19 24 26 21,500 22,000 6 14 21 26 29 22,000 23,000 7 16 23 29 32 23,000 24,000 8 18 27 32 37 24,000 25,000 9 20 30 36 42 25,000 26,000 10 23 33 40 46 26,000 27,000 11 25 36 44 51 27,000 28,000 12 27 40 48 55 28,000 29,000 13 29 43 52 60 29,000 30,000 14 31 47 55 65 30,000 31,000 15 34 49 60 69 31,000 32,000 16 36 53 63 73 32,000 33,000 17 38 56 68 77 33,000 34,000 18 40 60 71 82 34,000 35,000 19 42 63 75 87 35,000 36,000 20 45 66 79 91 36,000 37,000 21 47 69 83 96 37,000 38,000 22 49 73 87 100 38,000 39,000 23 51 76 91 105 39,000 40,000 24 53 80 94 110 40,000 41,000 25 56 82 99 114 41,000 42,000 26 58 86 102 119 42,000 43,000 27 60 89 107 123 43,000 44,000 28 62 93 110 128 44,000 45,000 29 64 96 114 133 45,000 46,000 30 67 98 119 137 46,000 47,000 31 69 102 122 141 47,000 48,000 32 71 105 127 145 48,000 49,000 33 73 109 130 150 49,000 50,000 34 76 111 134 155 50,000 51,000 35 78 115 138 159 51,000 52,000 36 80 118 142 164 52,000 53,000 37 82 122 146 168 53,000 54,000 38 84 125 150 173 54,000 55,000 39 87 128 153 178 55,000 56,000 40 89 131 158 182 56,000 57,000 41 91 135 161 187 57,000 58,000 42 93 138 166 191 58,000 59,000 43 95 142 169 196 59,000 60,000 44 98 144 174 200 60,000 62,000 46 101 149 179 207 62,000 64,000 48 105 156 187 216 64,000 66,000 50 109 163 195 225 66,000 68,000 52 114 169 203 234 68,000 70,000 54 118 176 211 243 70,000 72,000 56 123 182 218 253 72,000 74,000 58 127 189 226 262 74,000 76,000 60 132 195 234 270 76,000 78,000 62 136 202 242 279 78,000 80,000 64 140 209 250 288 80,000 85,000 67 148 220 264 304 85,000 90,000 72 159 237 283 327 90,000 95,000 77 170 253 303 350 95,000 100,000 82 181 269 323 372 100,000 110,000 90 198 293 352 406 110,000 120,000 100 220 326 391 452 120,000 130,000 110 242 359 430 497 130,000 140,000 120 264 392 469 543 140,000 150,000 130 286 424 509 588 150,000 160,000 140 308 457 548 633 160,000 170,000 150 330 490 587 679 170,000 180,000 160 352 523 626 724 180,000 190,000 170 374 555 666 769 190,000 200,000 180 396 588 705 815 200,000 210,000 190 418 621 744 860 210,000 220,000 200 440 654 784 904 220,000 230,000 210 462 687 823 950 230,000 240,000 220 484 719 863 995 240,000 And up 230 506 752 902 1,040 REV. File state taxes for free PROC. File state taxes for free 2011-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2011 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 3 7 9 12 13 19,500 20,000 3 8 11 14 15 20,000 20,500 4 9 13 15 18 20,500 21,000 4 10 15 17 20 21,000 21,500 5 11 16 20 22 21,500 22,000 5 12 18 22 24 22,000 23,000 6 14 20 24 29 23,000 24,000 7 16 24 28 32 24,000 25,000 8 18 27 32 37 25,000 26,000 9 20 31 36 41 26,000 27,000 10 23 33 40 46 27,000 28,000 11 25 37 43 51 28,000 29,000 12 27 40 48 55 29,000 30,000 13 29 43 52 60 30,000 31,000 14 31 47 56 64 31,000 32,000 15 34 49 60 69 32,000 33,000 16 36 53 63 74 33,000 34,000 17 38 56 68 78 34,000 35,000 18 40 60 71 83 35,000 36,000 19 43 62 76 87 36,000 37,000 20 45 66 79 92 37,000 38,000 21 47 69 83 97 38,000 39,000 22 49 73 87 101 39,000 40,000 23 51 76 91 105 40,000 41,000 24 54 79 95 109 41,000 42,000 25 56 82 99 114 42,000 43,000 26 58 86 103 118 43,000 44,000 27 60 89 107 123 44,000 45,000 28 62 93 110 128 45,000 46,000 29 65 95 115 132 46,000 47,000 30 67 99 118 137 47,000 48,000 31 69 102 123 141 48,000 49,000 32 71 106 126 146 49,000 50,000 33 73 109 130 151 50,000 51,000 34 76 112 134 155 51,000 52,000 35 78 115 138 160 52,000 53,000 36 80 118 143 164 53,000 54,000 37 82 122 146 169 54,000 55,000 38 84 125 150 173 55,000 56,000 39 87 128 154 177 56,000 57,000 40 89 131 158 182 57,000 58,000 41 91 135 162 186 58,000 59,000 42 93 138 166 191 59,000 60,000 43 95 142 169 196 60,000 62,000 45 99 146 175 203 62,000 64,000 47 103 153 183 212 64,000 66,000 49 107 160 191 221 66,000 68,000 51 112 166 199 229 68,000 70,000 53 116 173 206 239 70,000 72,000 55 121 179 214 248 72,000 74,000 57 125 186 222 257 74,000 76,000 59 129 192 231 266 76,000 78,000 61 134 198 239 275 78,000 80,000 63 138 205 246 285 80,000 85,000 66 146 217 260 300 85,000 90,000 71 157 233 280 322 90,000 95,000 76 168 250 299 345 95,000 100,000 81 179 266 319 368 100,000 110,000 89 196 290 348 402 110,000 120,000 99 218 323 387 447 120,000 130,000 109 240 355 427 493 130,000 140,000 119 262 388 466 538 140,000 150,000 129 284 421 505 583 150,000 160,000 139 306 454 544 629 160,000 170,000 149 328 487 583 674 170,000 180,000 159 350 519 623 719 180,000 190,000 169 372 552 662 765 190,000 200,000 179 394 585 701 810 200,000 210,000 189 416 618 740 856 210,000 220,000 199 438 651 779 901 220,000 230,000 209 460 683 819 946 230,000 240,000 219 482 716 858 992 240,000 And up 229 504 749 897 1,037 . File state taxes for free 03 Revised Amounts for Passenger Automobiles Placed in Service During 2010. File state taxes for free (1) Calculation of the Revised Amount. File state taxes for free The revised depreciation limits provided in this section 4. File state taxes for free 03 were calculated by increasing the existing limitations on the first year allowance in Rev. File state taxes for free Proc. File state taxes for free 2010-18 by $8,000 as provided in § 168(k)(2)(F)(i). File state taxes for free (2) Amount of the Revised Limitation. File state taxes for free For passenger automobiles (that are not trucks or vans) placed in service by the taxpayer in calendar year 2010 for which the § 168(k) additional first year depreciation deduction applies, Table 7 of this revenue procedure contains the revised dollar amount of the depreciation limitations for each taxable year. File state taxes for free For trucks or vans placed in service by the taxpayer in calendar year 2010 for which the § 168(k) additional first year depreciation deduction applies, Table 8 of this revenue procedure contains the revised dollar amount of the depreciation limitations for each taxable year. File state taxes for free If the § 168(k) additional first year depreciation deduction does not apply to a passenger automobile placed in service by the taxpayer in calendar year 2010, the depreciation limitations for each taxable year in Tables 1 and 2 of Rev. File state taxes for free Proc. File state taxes for free 2010-18 apply. File state taxes for free REV. File state taxes for free PROC. File state taxes for free 2011-21 TABLE 7 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. File state taxes for free PROC. File state taxes for free 2011-21 TABLE 8 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 (3) Modification to lease inclusion amounts for 2010. File state taxes for free The lease inclusion amounts in Tables 3 and 4 of Rev. File state taxes for free Proc. File state taxes for free 2010-18 are modified by striking the first four lines of the inclusion amounts in each table. File state taxes for free Consequently, Table 3 of Rev. File state taxes for free Proc. File state taxes for free 2010-18 applies to passenger automobiles (other than trucks and vans) that are first leased by the taxpayer in calendar year 2010 with a fair market value over $18,500, and Table 4 of Rev. File state taxes for free Proc. File state taxes for free 2010-18 applies to trucks and vans that are first leased by the taxpayer in calendar year 2010 with a fair market value over $19,000. File state taxes for free SECTION 5. File state taxes for free EFFECTIVE DATE This revenue procedure, with the exception of section 4. File state taxes for free 03, applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2011. File state taxes for free Section 4. File state taxes for free 03 of this revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. File state taxes for free SECTION 6. File state taxes for free EFFECT ON OTHER DOCUMENTS Rev. File state taxes for free Proc. File state taxes for free 2010-18 is amplified and modified. File state taxes for free SECTION 7. File state taxes for free DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. File state taxes for free Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). File state taxes for free For further information regarding this revenue procedure, contact Mr. File state taxes for free Harvey at (202) 622-4930 (not a toll-free call). File state taxes for free Prev  Up  Next   Home   More Internal Revenue Bulletins
Español

Defense and International Relations RSS Feeds

Government RSS feeds on topics such as military news, the GI bill, Peace Corps stories, and international relations news.

The File State Taxes For Free

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