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File Your 2011 Taxes For Free

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File Your 2011 Taxes For Free

File your 2011 taxes for free 5. File your 2011 taxes for free   Manufacturers Taxes Table of Contents Importer. File your 2011 taxes for free Use considered sale. File your 2011 taxes for free Lease considered sale. File your 2011 taxes for free Bonus goods. File your 2011 taxes for free Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. File your 2011 taxes for free Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. File your 2011 taxes for free CoalExported. File your 2011 taxes for free Taxable TiresQualifying intercity or local bus. File your 2011 taxes for free Qualifying school bus. File your 2011 taxes for free Gas Guzzler TaxVehicles not subject to tax. File your 2011 taxes for free Imported automobiles. File your 2011 taxes for free VaccinesConditions to allowance. File your 2011 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 your 2011 taxes for free Manufacturer. File your 2011 taxes for free   The term “manufacturer” includes a producer or importer. File your 2011 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 your 2011 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 your 2011 taxes for free   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. File your 2011 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 your 2011 taxes for free Importer. File your 2011 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 your 2011 taxes for free Sale. File your 2011 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 your 2011 taxes for free Use considered sale. File your 2011 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 your 2011 taxes for free Lease considered sale. File your 2011 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 your 2011 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 your 2011 taxes for free Manufacturers taxes based on sale price. File your 2011 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 your 2011 taxes for free The taxes imposed on coal are based either on the sale price or the weight. File your 2011 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 your 2011 taxes for free However, you include certain charges made when a taxable article is sold and you exclude others. File your 2011 taxes for free To figure the price on which you base the tax, use the following rules. File your 2011 taxes for free Include both the following charges in the price. File your 2011 taxes for free Any charge for coverings or containers (regardless of their nature). File your 2011 taxes for free Any charge incident to placing the article in a condition packed ready for shipment. File your 2011 taxes for free Exclude all the following amounts from the price. File your 2011 taxes for free The manufacturers excise tax, whether or not it is stated as a separate charge. File your 2011 taxes for free The transportation charges pursuant to the sale. File your 2011 taxes for free The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. File your 2011 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 your 2011 taxes for free Discounts, rebates, and similar allowances actually granted to the purchaser. File your 2011 taxes for free Local advertising charges. File your 2011 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 your 2011 taxes for free Charges for warranty paid at the purchaser's option. File your 2011 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 your 2011 taxes for free Bonus goods. File your 2011 taxes for free   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. File your 2011 taxes for free Figure the tax only on the sale price attributable to the taxable articles. File your 2011 taxes for free Example. File your 2011 taxes for free A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. File your 2011 taxes for free The sale price of the shipment is $1,500. File your 2011 taxes for free The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. File your 2011 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 your 2011 taxes for free The remaining $375 is allocated to the nontaxable articles. File your 2011 taxes for free Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. File your 2011 taxes for free When the title passes depends on the intention of the parties as gathered from the contract of sale. File your 2011 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 your 2011 taxes for free If the taxable article is used by the manufacturer, the tax attaches at the time use begins. File your 2011 taxes for free The manufacturer is liable for the tax. File your 2011 taxes for free Partial payments. File your 2011 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 your 2011 taxes for free To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. File your 2011 taxes for free Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. File your 2011 taxes for free Sale of an article to a state or local government for the exclusive use of the state or local government. File your 2011 taxes for free This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. File your 2011 taxes for free State is defined in Definitions in chapter 1. File your 2011 taxes for free Sale of an article to a nonprofit educational organization for its exclusive use. File your 2011 taxes for free This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. File your 2011 taxes for free Nonprofit educational organization is defined under Communications Tax in chapter 4. File your 2011 taxes for free Sale of an article to a qualified blood collector organization. File your 2011 taxes for free This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. File your 2011 taxes for free Qualified blood collector organizations are defined under Communications Tax in chapter 4. File your 2011 taxes for free Sale of an article for use by the purchaser as supplies for vessels. File your 2011 taxes for free This exemption does not apply to the taxes on coal and vaccines. File your 2011 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 your 2011 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 your 2011 taxes for free This exemption does not apply to the tax on coal and tires. File your 2011 taxes for free Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. File your 2011 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 your 2011 taxes for free Sale of an article for export or for resale by the purchaser to a second purchaser for export. File your 2011 taxes for free The article may be exported to a foreign country or to a possession of the United States. File your 2011 taxes for free A vaccine shipped to a possession of the United States is not considered to be exported. File your 2011 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 your 2011 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 your 2011 taxes for free S. File your 2011 taxes for free jurisdiction in Alaska. File your 2011 taxes for free For tire exemptions, see section 4221(e)(2). File your 2011 taxes for free Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. File your 2011 taxes for free Registration requirements. File your 2011 taxes for free   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. File your 2011 taxes for free See the Form 637 instructions for more information. File your 2011 taxes for free Exceptions to registration requirements. File your 2011 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 your 2011 taxes for free Certification requirement. File your 2011 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 your 2011 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 your 2011 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 your 2011 taxes for free See Regulations section 48. File your 2011 taxes for free 4221-5(c) for the certificate requirements. File your 2011 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 your 2011 taxes for free See Regulations section 48. File your 2011 taxes for free 4221-4(d) for the certificate requirements. File your 2011 taxes for free Proof of export requirement. File your 2011 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 your 2011 taxes for free See Regulations section 48. File your 2011 taxes for free 4221-3(d) for evidence that qualifies as proof of exportation. File your 2011 taxes for free Proof of resale for further manufacture requirement. File your 2011 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 your 2011 taxes for free See Regulations section 48. File your 2011 taxes for free 4221-2(c) for evidence that qualifies as proof of resale. File your 2011 taxes for free Information to be furnished to purchaser. File your 2011 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 your 2011 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 your 2011 taxes for free The claim must set forth in detail the facts upon which the claim is based. File your 2011 taxes for free Uses, sales, and exports. File your 2011 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 your 2011 taxes for free Export. File your 2011 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 your 2011 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 your 2011 taxes for free Price readjustments. File your 2011 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 your 2011 taxes for free Conditions to allowance. File your 2011 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 your 2011 taxes for free The claimant sold the article at a tax-excluded price. File your 2011 taxes for free The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. File your 2011 taxes for free The person has obtained the written consent of the ultimate vendor to make the claim. File your 2011 taxes for free The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. File your 2011 taxes for free Claim for further manufacture. File your 2011 taxes for free   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. File your 2011 taxes for free The name and address of the manufacturer and the date of payment. File your 2011 taxes for free An identification of the article for which the credit or refund is claimed. File your 2011 taxes for free The amount of tax paid on the article and the date on which it was paid. File your 2011 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 your 2011 taxes for free An identification of the second article. File your 2011 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 your 2011 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 your 2011 taxes for free Claim for price readjustment. File your 2011 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 your 2011 taxes for free A description of the circumstances that gave rise to the price readjustment. File your 2011 taxes for free An identification of the article whose price was readjusted. File your 2011 taxes for free The price at which the article was sold. File your 2011 taxes for free The amount of tax paid on the article and the date on which it was paid. File your 2011 taxes for free The name and address of the purchaser. File your 2011 taxes for free The amount repaid to the purchaser or credited to the purchaser's account. File your 2011 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 your 2011 taxes for free This includes any parts or accessories sold on or in connection with the sale of those articles. File your 2011 taxes for free Pay this tax with Form 720. File your 2011 taxes for free No tax deposits are required. File your 2011 taxes for free Sport fishing equipment includes all the following items. File your 2011 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 your 2011 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 your 2011 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 your 2011 taxes for free Fishing tip-ups and tilts. File your 2011 taxes for free Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. File your 2011 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 your 2011 taxes for free Fishing rods and fishing poles. File your 2011 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 your 2011 taxes for free The tax is paid by the manufacturer, producer, or importer. File your 2011 taxes for free Fishing tackle boxes. File your 2011 taxes for free   The tax on fishing tackle boxes is 3% of the sales price. File your 2011 taxes for free The tax is paid by the manufacturer, producer, or importer. File your 2011 taxes for free Electric outboard boat motors. File your 2011 taxes for free   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. File your 2011 taxes for free This includes any parts or accessories sold on or in connection with the sale of those articles. File your 2011 taxes for free Certain equipment resale. File your 2011 taxes for free   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. File your 2011 taxes for free If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. File your 2011 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 your 2011 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 your 2011 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 your 2011 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 your 2011 taxes for free Related person. File your 2011 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 your 2011 taxes for free Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. File your 2011 taxes for free 11) of the sales price. File your 2011 taxes for free The tax is paid by the manufacturer, producer, or importer. File your 2011 taxes for free It applies to bows having a peak draw weight of 30 pounds or more. File your 2011 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 your 2011 taxes for free Pay this tax with Form 720. File your 2011 taxes for free No tax deposits are required. File your 2011 taxes for free Arrow Shafts The tax on arrow shafts is listed on Form 720. File your 2011 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 your 2011 taxes for free It measures 18 inches or more in overall length. File your 2011 taxes for free It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. File your 2011 taxes for free Exemption for certain wooden arrows. File your 2011 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 your 2011 taxes for free It measures 5/16 of an inch or less in diameter. File your 2011 taxes for free It is not suitable for use with a taxable bow, described earlier. File your 2011 taxes for free Pay this tax with Form 720. File your 2011 taxes for free No tax deposits are required. File your 2011 taxes for free Coal A tax is imposed on the first sale of coal mined in the United States. File your 2011 taxes for free The producer of the coal is liable for the tax. File your 2011 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 your 2011 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 your 2011 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 your 2011 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 your 2011 taxes for free Tax rates. File your 2011 taxes for free   The tax on underground-mined coal is the lower of: $1. File your 2011 taxes for free 10 a ton, or 4. File your 2011 taxes for free 4% of the sale price. File your 2011 taxes for free   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. File your 2011 taxes for free 4% of the sale price. File your 2011 taxes for free   Coal will be taxed at the 4. File your 2011 taxes for free 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. File your 2011 taxes for free 50 a ton for surface-mined coal. File your 2011 taxes for free Apply the tax proportionately if a sale or use includes a portion of a ton. File your 2011 taxes for free Example. File your 2011 taxes for free If you sell 21,000 pounds (10. File your 2011 taxes for free 5 tons) of coal from an underground mine for $525, the price per ton is $50. File your 2011 taxes for free The tax is $1. File your 2011 taxes for free 10 × 10. File your 2011 taxes for free 5 tons ($11. File your 2011 taxes for free 55). File your 2011 taxes for free Coal production. File your 2011 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 your 2011 taxes for free Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. File your 2011 taxes for free   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. File your 2011 taxes for free In some cases, a single mine may yield coal from both surface mining and underground mining. File your 2011 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 your 2011 taxes for free Determining tonnage or selling price. File your 2011 taxes for free   The producer pays the tax on coal at the time of sale or use. File your 2011 taxes for free In figuring the selling price for applying the tax, the point of sale is f. File your 2011 taxes for free o. File your 2011 taxes for free b. File your 2011 taxes for free (free on board) mine or f. File your 2011 taxes for free o. File your 2011 taxes for free b. File your 2011 taxes for free cleaning plant if you clean the coal before selling it. File your 2011 taxes for free This applies even if you sell the coal for a delivered price. File your 2011 taxes for free The f. File your 2011 taxes for free o. File your 2011 taxes for free b. File your 2011 taxes for free mine or f. File your 2011 taxes for free o. File your 2011 taxes for free b. File your 2011 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 your 2011 taxes for free 4% rate. File your 2011 taxes for free   The tax applies to the full amount of coal sold. File your 2011 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 your 2011 taxes for free Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. File your 2011 taxes for free   Do not include in the sales price the excise tax imposed on coal. File your 2011 taxes for free Coal used by the producer. File your 2011 taxes for free   The tax on coal applies if the coal is used by the producer in other than a mining process. File your 2011 taxes for free A mining process means the same for this purpose as for percentage depletion. File your 2011 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 your 2011 taxes for free In this case, the tax applies only when you sell the coal. File your 2011 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 your 2011 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 your 2011 taxes for free   You must use a constructive sale price to figure the tax under the 4. File your 2011 taxes for free 4% rate if you use the coal in other than a mining process. File your 2011 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 your 2011 taxes for free o. File your 2011 taxes for free b. File your 2011 taxes for free mine or cleaning plant. File your 2011 taxes for free Normally, you use the same constructive price used to figure your percentage depletion deduction. File your 2011 taxes for free Blending. File your 2011 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 your 2011 taxes for free Figure the tax separately for each type of coal in the blend. File your 2011 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 your 2011 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 your 2011 taxes for free However, the tax is limited to 4. File your 2011 taxes for free 4% of the sale price per ton of the blended coal. File your 2011 taxes for free Exemption from tax. File your 2011 taxes for free   The tax does not apply to sales of lignite and imported coal. File your 2011 taxes for free The only other exemption from the tax on the sale of coal is for coal exported as discussed next. File your 2011 taxes for free Exported. File your 2011 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 your 2011 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 your 2011 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 your 2011 taxes for free   Proof of export includes any of the following items. File your 2011 taxes for free A copy of the export bill of lading issued by the delivering carrier. File your 2011 taxes for free A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. File your 2011 taxes for free A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. File your 2011 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 your 2011 taxes for free Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. File your 2011 taxes for free A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. File your 2011 taxes for free 0945 ($. File your 2011 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 your 2011 taxes for free The three categories for reporting the tax and the tax rate are listed below. File your 2011 taxes for free Taxable tires other than biasply or super single tires at $. File your 2011 taxes for free 0945. File your 2011 taxes for free Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. File your 2011 taxes for free 04725. File your 2011 taxes for free Taxable tires, super single tires designed for steering at $. File your 2011 taxes for free 0945. File your 2011 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 your 2011 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 your 2011 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 your 2011 taxes for free Special rule, manufacturer's retail stores. File your 2011 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 your 2011 taxes for free Tires on imported articles. File your 2011 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 your 2011 taxes for free Tires exempt from tax. File your 2011 taxes for free   The tax on taxable tires does not apply to the following items. File your 2011 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 your 2011 taxes for free Tire carcasses not suitable for commercial use. File your 2011 taxes for free Tires for use on qualifying intercity, local, and school buses. File your 2011 taxes for free For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. File your 2011 taxes for free Tires sold for the exclusive use of the Department of Defense or the Coast Guard. File your 2011 taxes for free Tires of a type used exclusively on mobile machinery. File your 2011 taxes for free A taxable tire used on mobile machinery is not exempt from tax. File your 2011 taxes for free Qualifying intercity or local bus. File your 2011 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 your 2011 taxes for free Qualifying school bus. File your 2011 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 your 2011 taxes for free Credit or refund. File your 2011 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 your 2011 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 your 2011 taxes for free   The person who paid the tax is eligible to make the claim. File your 2011 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 your 2011 taxes for free 5 miles per gallon. File your 2011 taxes for free If you import an automobile for personal use, you may be liable for this tax. File your 2011 taxes for free Figure the tax on Form 6197, as discussed later. File your 2011 taxes for free The tax rate is based on fuel economy rating. File your 2011 taxes for free The tax rates for the gas guzzler tax are shown on Form 6197. File your 2011 taxes for free A person that lengthens an existing automobile is the manufacturer of an automobile. File your 2011 taxes for free Automobiles. File your 2011 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 your 2011 taxes for free Vehicles not subject to tax. File your 2011 taxes for free   For the gas guzzler tax, the following vehicles are not considered automobiles. File your 2011 taxes for free Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. File your 2011 taxes for free Vehicles operated exclusively on a rail or rails. File your 2011 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 your 2011 taxes for free Vehicles treated under 49 U. File your 2011 taxes for free S. File your 2011 taxes for free C. File your 2011 taxes for free 32901 (1978) as non-passenger automobiles. File your 2011 taxes for free This includes limousines manufactured primarily to transport more than 10 persons. File your 2011 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 your 2011 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 your 2011 taxes for free Model type. File your 2011 taxes for free   Model type is a particular class of automobile as determined by EPA regulations. File your 2011 taxes for free Fuel economy. File your 2011 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 your 2011 taxes for free 1 mile as figured by the EPA. File your 2011 taxes for free Imported automobiles. File your 2011 taxes for free   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. File your 2011 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 your 2011 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 your 2011 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 your 2011 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 your 2011 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 your 2011 taxes for free Exemptions. File your 2011 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 your 2011 taxes for free However, see Vehicles not subject to tax, earlier. File your 2011 taxes for free Form 6197. File your 2011 taxes for free   Use Form 6197 to figure your tax liability for each quarter. File your 2011 taxes for free Attach Form 6197 to your Form 720 for the quarter. File your 2011 taxes for free See the Form 6197 instructions for more information and the one-time filing rules. File your 2011 taxes for free Credit or refund. File your 2011 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 your 2011 taxes for free For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. File your 2011 taxes for free Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. File your 2011 taxes for free A taxable vaccine means any of the following vaccines. File your 2011 taxes for free Any vaccine containing diphtheria toxoid. File your 2011 taxes for free Any vaccine containing tetanus toxoid. File your 2011 taxes for free Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. File your 2011 taxes for free Any vaccine containing polio virus. File your 2011 taxes for free Any vaccine against measles. File your 2011 taxes for free Any vaccine against mumps. File your 2011 taxes for free Any vaccine against rubella. File your 2011 taxes for free Any vaccine against hepatitis A. File your 2011 taxes for free Any vaccine against hepatitis B. File your 2011 taxes for free Any vaccine against chicken pox. File your 2011 taxes for free Any vaccine against rotavirus gastroenteritis. File your 2011 taxes for free Any HIB vaccine. File your 2011 taxes for free Any conjugate vaccine against streptococcus pneumoniae. File your 2011 taxes for free Any trivalent vaccine against influenza or any other vaccine against influenza. File your 2011 taxes for free Any meningococcal vaccine. File your 2011 taxes for free Any vaccine against the human papillomavirus. File your 2011 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 your 2011 taxes for free The tax is $. File your 2011 taxes for free 75 per dose of each taxable vaccine. File your 2011 taxes for free The tax per dose on a vaccine that contains more than one taxable vaccine is $. File your 2011 taxes for free 75 times the number of taxable vaccines. File your 2011 taxes for free Taxable use. File your 2011 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 your 2011 taxes for free Credit or refund. File your 2011 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 your 2011 taxes for free The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. File your 2011 taxes for free Conditions to allowance. File your 2011 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 your 2011 taxes for free Taxable Medical Devices Taxable medical devices. File your 2011 taxes for free   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. File your 2011 taxes for free 3% (. File your 2011 taxes for free 023) of the sales price. File your 2011 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 your 2011 taxes for free There are specific exemptions for eyeglasses, contact lenses, and hearing aids. File your 2011 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 your 2011 taxes for free See T. File your 2011 taxes for free D. File your 2011 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 your 2011 taxes for free More information. File your 2011 taxes for free   For more information on the medical device tax, see section 4191, T. File your 2011 taxes for free D. File your 2011 taxes for free 9604, and Notice 2012-77. File your 2011 taxes for free You can find T. File your 2011 taxes for free D. File your 2011 taxes for free 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. File your 2011 taxes for free R. File your 2011 taxes for free B. File your 2011 taxes for free 2012-52 at www. File your 2011 taxes for free irs. File your 2011 taxes for free gov/pub/irs-irbs/irb12-52. File your 2011 taxes for free pdf. File your 2011 taxes for free Prev  Up  Next   Home   More Online Publications
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File your 2011 taxes for free Publication 556 - Introductory Material Table of Contents The IRS Mission Reminders IntroductionOrdering forms and publications. File your 2011 taxes for free Tax questions. File your 2011 taxes for free Useful Items - You may want to see: The IRS Mission Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. File your 2011 taxes for free Reminders Penalty for filing erroneous claim for refund or credit. File your 2011 taxes for free  You may have to pay a penalty if you file an erroneous claim for refund or credit. File your 2011 taxes for free See Penalty for erroneous claim for refund, later under Claims for Refund. File your 2011 taxes for free Interest and penalties suspended if notice not mailed within 36 months. File your 2011 taxes for free  If you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you within 36 months. File your 2011 taxes for free See Suspension of interest and penalties, later under Examination of Returns. File your 2011 taxes for free Fast track mediation. File your 2011 taxes for free  The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. File your 2011 taxes for free See Fast track mediation under If You Do Not Agree. File your 2011 taxes for free Introduction The Internal Revenue Service (IRS) accepts most federal tax returns as filed. File your 2011 taxes for free However, the IRS examines (or audits) some returns to determine if income, expenses, and credits are being reported accurately. File your 2011 taxes for free If your return is selected for examination, it does not suggest that you made an error or are dishonest. File your 2011 taxes for free Returns are chosen by computerized screening, by random sample, or by an income document matching program. File your 2011 taxes for free See Examination selection criteria, later. File your 2011 taxes for free You should also know that many examinations result in a refund or acceptance of the tax return without change. File your 2011 taxes for free This publication discusses general rules and procedures that the IRS follows in examinations. File your 2011 taxes for free It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. File your 2011 taxes for free It also explains how to file a claim for refund of tax you already paid. File your 2011 taxes for free As a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. File your 2011 taxes for free Publication 1, Your Rights as a Taxpayer, explains your rights when dealing with the IRS. File your 2011 taxes for free Comments and suggestions. File your 2011 taxes for free   We welcome your comments about this publication and your suggestions for future editions. File your 2011 taxes for free   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File your 2011 taxes for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File your 2011 taxes for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File your 2011 taxes for free   You can send your comments from www. File your 2011 taxes for free irs. File your 2011 taxes for free gov/formspubs/. File your 2011 taxes for free Click on “More Information” and then on “Comment on Tax Forms and Publications. File your 2011 taxes for free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File your 2011 taxes for free Ordering forms and publications. File your 2011 taxes for free   Visit www. File your 2011 taxes for free irs. File your 2011 taxes for free gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File your 2011 taxes for free  Internal Revenue Service  1201 N. File your 2011 taxes for free Mitsubishi Motorway Bloomington, IL 61704-6613 Tax questions. File your 2011 taxes for free   If you have a tax question, check the information available on www. File your 2011 taxes for free irs. File your 2011 taxes for free gov or call 1-800-829-1040. File your 2011 taxes for free We cannot answer tax questions sent to either of the above addresses. File your 2011 taxes for free Useful Items - You may want to see: Publication 1 Your Rights as a Taxpayer 5 Your Appeal Rights and How To Prepare a Protest If You Don't Agree 547 Casualties, Disasters, and Thefts 594 The IRS Collection Process 910 Guide to Free Tax Services 971 Innocent Spouse Relief 1546 Taxpayer Advocate Service–Your Voice at the IRS 1660 Collection Appeal Rights 3605 Fast Track Mediation 3920 Tax Relief for Victims of Terrorist Attacks 4134 Low Income Taxpayer Clinic List Form (and Instructions) 843 Claim for Refund and Request for Abatement 911 Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) 1040X Amended U. File your 2011 taxes for free S. File your 2011 taxes for free Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. File your 2011 taxes for free Prev  Up  Next   Home   More Online Publications