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Form 1040 X

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Form 1040 X

Form 1040 x Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Form 1040 x  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Form 1040 x The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Form 1040 x ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Form 1040 x R. Form 1040 x B. Form 1040 x 553. Form 1040 x Prop. Form 1040 x Regs. Form 1040 x on Good Faith Determinations. Form 1040 x New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Form 1040 x  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Form 1040 x On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Form 1040 x See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Form 1040 x Reg. Form 1040 x 38148. Form 1040 x On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Form 1040 x The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Form 1040 x See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Form 1040 x Reg. Form 1040 x 20,523. Form 1040 x Timing of when an Organization is exempt for Federal Tax Purposes. Form 1040 x  As noted in section 2. Form 1040 x 03(4) of Revenue Procedure 2013-9, 2013-2 I. Form 1040 x R. Form 1040 x B. Form 1040 x 267, the provisions in section 11. Form 1040 x 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Form 1040 x Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Form 1040 x In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Form 1040 x The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Form 1040 x Section 11. Form 1040 x 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Form 1040 x Exempt Organizations Select Check. Form 1040 x  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Form 1040 x It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Form 1040 x Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Form 1040 x Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Form 1040 x Have filed a Form 990-N (e-Postcard) annual electronic notice. Form 1040 x  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Form 1040 x See also Revenue Procedure 2011-33, 2011-25 I. Form 1040 x R. Form 1040 x B. Form 1040 x 887. Form 1040 x Future developments. Form 1040 x . Form 1040 x  The IRS has created a page on IRS. Form 1040 x gov for information about Publication 557, at www. Form 1040 x irs. Form 1040 x gov/pub557. Form 1040 x Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Form 1040 x Reminders The Patient Protection and Affordable Care Act (ACA). Form 1040 x   The ACA added several new laws. Form 1040 x This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Form 1040 x For more information, go to IRS. Form 1040 x gov and select Affordable Care Act Tax Provisions. Form 1040 x Electronic filing requirement for large organizations. Form 1040 x  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Form 1040 x For more information, go to e-file for Charities and Non-Profits. Form 1040 x Section 501(c)(15) gross receipts. Form 1040 x   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Form 1040 x See Notice 2006-42, 2006-19 I. Form 1040 x R. Form 1040 x B. Form 1040 x 878, Notice 2006-42. Form 1040 x Prohibited tax shelter transactions. Form 1040 x  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Form 1040 x See T. Form 1040 x D. Form 1040 x 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Form 1040 x R. Form 1040 x B. Form 1040 x 242. Form 1040 x See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Form 1040 x Pension Protection Act of 2006 tax changes. Form 1040 x  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Form 1040 x Unless otherwise noted, most of the changes became effective on August 17, 2006. Form 1040 x For key provisions, go to The Pension Protection Act of 2006. Form 1040 x Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Form 1040 x There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Form 1040 x There are additional standards for credit counseling organizations. Form 1040 x The definition of convention or association of churches has been modified. Form 1040 x Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Form 1040 x The requirements of disclosure to state officials relating to exempt organizations has been modified. Form 1040 x There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Form 1040 x There are new excise taxes on prohibited tax shelter transactions. Form 1040 x There is a modification of recordkeeping requirements for certain charitable contributions. Form 1040 x Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Form 1040 x It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Form 1040 x To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Form 1040 x Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Form 1040 x Section 501(c) organizations are covered in this publication. Form 1040 x Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Form 1040 x Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Form 1040 x Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Form 1040 x Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Form 1040 x Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Form 1040 x Organizations not discussed in this publication. Form 1040 x   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Form 1040 x These organizations (and the Code sections that apply to them) are as follows. Form 1040 x Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Form 1040 x   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Form 1040 x If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Form 1040 x For telephone assistance, call 1-877-829-5500. Form 1040 x   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Form 1040 x If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Form 1040 x Organization Reference Chart. Form 1040 x   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Form 1040 x It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Form 1040 x It also describes each type of qualifying organization and the general nature of its activities. Form 1040 x   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Form 1040 x Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Form 1040 x Check the IRS website, IRS. Form 1040 x gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Form 1040 x irs. Form 1040 x gov/charities/index. Form 1040 x html. Form 1040 x Comments and suggestions. Form 1040 x   We welcome your comments about this publication and your suggestions for future editions. Form 1040 x   You can e-mail us while visiting our website at IRS. Form 1040 x gov. Form 1040 x   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040 x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040 x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040 x   If you wish telephone assistance, please call 1-877-829-5500. Form 1040 x This toll-free telephone service is available Monday through Friday. Form 1040 x Prev  Up  Next   Home   More Online Publications
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The Form 1040 X

Form 1040 x Publication 510 - Introductory Material Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Excise Taxes Not Covered What's New Medical device excise tax. Form 1040 x  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. Form 1040 x 3% (. Form 1040 x 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. Form 1040 x The tax applies to sales of taxable medical devices after December 31, 2012. Form 1040 x See Taxable Medical Devices in chapter 5, later. Form 1040 x Tax on seasonal flu vaccines. Form 1040 x  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. Form 1040 x 75 per dose of taxable vaccine. Form 1040 x Previously, only trivalent influenza vaccines were subject to this tax. Form 1040 x See Vaccines in chapter 5, later. Form 1040 x Patient-centered outcomes research fee. Form 1040 x  The Act imposes a fee on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4576) to help fund the Patient-Centered Outcomes Research Institute. Form 1040 x The fee, required to be reported annually on the 2nd quarter Form 720 and paid by its due date, July 31st, is based on the average number of lives covered under the policy or plan. Form 1040 x The fee applies to policy or plan years ending on or after October 1, 2012. Form 1040 x See chapter 11, later. Form 1040 x Extension of fuel tax credits. Form 1040 x  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. Form 1040 x Biodiesel or renewable diesel mixture credit. Form 1040 x Alternative fuel credit. Form 1040 x Alternative fuel mixture credit. Form 1040 x See Notice 2013–26 (fuel tax credits) on page 984 of I. Form 1040 x R. Form 1040 x B. Form 1040 x 2013–18 at www. Form 1040 x irs. Form 1040 x gov/pub/irs-irbs/irb13-18. Form 1040 x pdf; also see chapter 2, later. Form 1040 x Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. Form 1040 x  For alternative fuel mixtures produced after December 31, 2011, the section 6426 alternative fuel mixture credit can be claimed on Schedule C (Form 720) only, not on Form 4136, Credit for Federal Tax Paid on Fuels, or Schedule 3 (Form 8849), Claim for Refund of Excise Taxes, and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel, and kerosene. Form 1040 x See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. Form 1040 x Expiration of alcohol fuel mixture credit. Form 1040 x  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. Form 1040 x Expiration of alcohol fuels credits. Form 1040 x  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. Form 1040 x Second generation biofuel producer credit and excise tax. Form 1040 x  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. Form 1040 x After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. Form 1040 x The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. Form 1040 x You are liable for an excise tax on each gallon of cellulosic or second generation biofuel at the rate you used to figure the credit if you do not use the fuel for the purposes described under Qualified Cellulosic Biofuel Production or Qualified Second Generation Biofuel Production, later. Form 1040 x Report the tax on Form 720. Form 1040 x See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. Form 1040 x Extension of section 40A biodiesel fuels credit. Form 1040 x  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. Form 1040 x Future developments. Form 1040 x  The IRS has created a page on IRS. Form 1040 x gov that includes information about Publication 510 at www. Form 1040 x irs. Form 1040 x gov/pub510. Form 1040 x Information about any future developments will be posted on that page. Form 1040 x Reminders Publication 510 updates. Form 1040 x  Publication 510 is not updated annually. Form 1040 x Instead, it will be updated only when there are major changes in the tax law. Form 1040 x Use of international air travel facilities. Form 1040 x  Generally, the tax on the use of international air travel facilities increases annually. Form 1040 x See the Instructions for Form 720 for the tax rate. Form 1040 x For more information, see Air Transportation Taxes in chapter 4. Form 1040 x Aviation fuels for use in foreign trade. Form 1040 x  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. Form 1040 x Arrow shafts, tax rate. Form 1040 x  Generally, the tax on arrow shafts increases annually. Form 1040 x See Form 720 for the tax rate. Form 1040 x Disregarded entities and qualified subchapter S subsidiaries. Form 1040 x  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. Form 1040 x QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. Form 1040 x 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). Form 1040 x These actions cannot take place under the owner's taxpayer identification number (TIN). Form 1040 x Some QSubs and disregarded entities may already have an EIN. Form 1040 x However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. Form 1040 x Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). Form 1040 x For more information on these regulations, see Treasury Decision (T. Form 1040 x D. Form 1040 x ) 9356, T. Form 1040 x D. Form 1040 x 9462, and T. Form 1040 x D. Form 1040 x 9596. Form 1040 x You can find T. Form 1040 x D. Form 1040 x 9356 on page 675 of Internal Revenue Bulletin (I. Form 1040 x R. Form 1040 x B. Form 1040 x ) 2007-39 at  www. Form 1040 x irs. Form 1040 x gov/pub/irs-irbs/irb07-39. Form 1040 x pdf;  T. Form 1040 x D. Form 1040 x 9462 on page 504 of I. Form 1040 x R. Form 1040 x B. Form 1040 x 2009-42 at  www. Form 1040 x irs. Form 1040 x gov/pub/irs-irbs/irb09-42. Form 1040 x pdf;  and T. Form 1040 x D. Form 1040 x 9596 on page 84 of I. Form 1040 x R. Form 1040 x B. Form 1040 x 2012-30 at  www. Form 1040 x irs. Form 1040 x gov/pub/irs-irbs/irb12-30. Form 1040 x pdf. Form 1040 x Registration for certain activities. Form 1040 x  You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. Form 1040 x See the instructions for Form 637 for the list of activities for which you must register. Form 1040 x Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. Form 1040 x Each business unit that has, or is required to have, a separate employer identification number must be registered. Form 1040 x To apply for registration, complete Form 637 and provide the information requested in its instructions. Form 1040 x If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. Form 1040 x A copy of Form 637 is not a Letter of Registration. Form 1040 x Photographs of missing children. Form 1040 x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form 1040 x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040 x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Form 1040 x Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. Form 1040 x It also covers fuel tax credits and refunds. Form 1040 x For information on fuel credits against income tax (the section 40 credits for the production of cellulosic biofuel and second generation biofuel, and the section 40A credit for biodiesel and renewable diesel used as fuel) see the instructions for Form 6478 and Form 8864, Biodiesel and Renewable Diesel Fuels Credit. Form 1040 x Comments and suggestions. Form 1040 x   We welcome your comments about this publication and your suggestions for future editions. Form 1040 x   You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Form 1040 x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040 x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040 x   You can email us at taxforms@irs. Form 1040 x gov. Form 1040 x Please put “Publications Comment” on the subject line. Form 1040 x You can also send us comments from www. Form 1040 x irs. Form 1040 x gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. Form 1040 x   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. Form 1040 x Useful Items - You may want to see: Publication 509 Tax Calendars Form (and Instructions) 11-C Occupational Tax and Registration Return for Wagering 637 Application for Registration (For Certain Excise Tax Activities) 720 Quarterly Federal Excise Tax Return 720X Amended Quarterly Federal Excise Tax Return 730 Monthly Tax Return for Wagers 1363 Export Exemption Certificate 2290 Heavy Highway Vehicle Use Tax Return 2290(SP) Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras 4136 Credit for Federal Tax Paid on Fuels 6197 Gas Guzzler Tax 6478 Biofuel Producer Credit 6627 Environmental Taxes 8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8 8864 Biodiesel and Renewable Diesel Fuels Credit Information Returns    Form 720-TO, Terminal Operator Report Form 720-CS, Carrier Summary Report   See How To Get Tax Help in chapter 17 for information about ordering forms and publications. Form 1040 x Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. Form 1040 x R. Form 1040 x B. Form 1040 x 2005-2 at www. Form 1040 x irs. Form 1040 x gov/pub/irs-irbs/irb05-02. Form 1040 x pdf. Form 1040 x Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. Form 1040 x R. Form 1040 x B. Form 1040 x 2005-35 at www. Form 1040 x irs. Form 1040 x gov/pub/irs-irbs/irb05-35. Form 1040 x pdf. Form 1040 x Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. Form 1040 x R. Form 1040 x B. Form 1040 x 2005-46 at www. Form 1040 x irs. Form 1040 x gov/pub/irs-irbs/irb05-46. Form 1040 x pdf. Form 1040 x Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. Form 1040 x R. Form 1040 x B. Form 1040 x 2006-43 at www. Form 1040 x irs. Form 1040 x gov/pub/irs-irbs/irb06-43. Form 1040 x pdf. Form 1040 x Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. Form 1040 x R. Form 1040 x B. Form 1040 x 2008-51 at www. Form 1040 x irs. Form 1040 x gov/pub/irs-irbs/irb08-51. Form 1040 x pdf. Form 1040 x Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. Form 1040 x R. Form 1040 x B. Form 1040 x 2010-44 at www. Form 1040 x irs. Form 1040 x gov/pub/irs-irbs/irb10-44. Form 1040 x pdf. Form 1040 x Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. Form 1040 x R. Form 1040 x B. Form 1040 x 2012-17 at www. Form 1040 x irs. Form 1040 x gov/pub/irs-irbs/irb12-17. Form 1040 x pdf. Form 1040 x Notice 2013-26 (fuel tax credits) on page 984 of I. Form 1040 x R. Form 1040 x B. Form 1040 x 2013-18 at www. Form 1040 x irs. Form 1040 x gov/pub/irs-irbs/irb13-18. Form 1040 x pdf. Form 1040 x T. Form 1040 x D. Form 1040 x 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. Form 1040 x R. Form 1040 x B. Form 1040 x 2012-52 at www. Form 1040 x irs. Form 1040 x gov/pub/irs-irbs/irb12-52. Form 1040 x pdf. Form 1040 x T. Form 1040 x D. Form 1040 x 9602 (patient-centered outcomes research fee) on page 746 of I. Form 1040 x R. Form 1040 x B. Form 1040 x 2012-52 at www. Form 1040 x irs. Form 1040 x gov/pub/irs-irbs/irb12-52. Form 1040 x pdf. Form 1040 x Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. Form 1040 x R. Form 1040 x B. Form 1040 x 2012-45 at www. Form 1040 x irs. Form 1040 x gov/pub/irs-irbs/irb12-45. Form 1040 x pdf. Form 1040 x T. Form 1040 x D. Form 1040 x 9621 (indoor tanning services tax) on page 49 of I. Form 1040 x R. Form 1040 x B. Form 1040 x 2013-28 at www. Form 1040 x irs. Form 1040 x gov/pub/irs-irbs/irb13-28. Form 1040 x pdf. Form 1040 x Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. Form 1040 x For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. Form 1040 x ttb. Form 1040 x gov. Form 1040 x Heavy highway vehicle use tax. Form 1040 x   You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. Form 1040 x The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Form 1040 x Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. Form 1040 x Note. Form 1040 x A Spanish version (Formulario 2290(SP)) is also available. Form 1040 x See How To Get Tax Help in chapter 17. Form 1040 x Registration of vehicles. Form 1040 x   Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. Form 1040 x Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. Form 1040 x    If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 1-866-699-4096 (toll free) from the United States, and 1-859-669-5733 (not toll free) from Canada and Mexico. Form 1040 x The hours of service are 8:00 a. Form 1040 x m. Form 1040 x to 6:00 p. Form 1040 x m. Form 1040 x Eastern time. Form 1040 x Wagering tax and occupational tax. Form 1040 x   The information on wagering tax can be found in the instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering. 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