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Free 2010 Turbotax

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Free 2010 Turbotax

Free 2010 turbotax 5. Free 2010 turbotax   Manufacturers Taxes Table of Contents Importer. Free 2010 turbotax Use considered sale. Free 2010 turbotax Lease considered sale. Free 2010 turbotax Bonus goods. Free 2010 turbotax Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Free 2010 turbotax Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Free 2010 turbotax CoalExported. Free 2010 turbotax Taxable TiresQualifying intercity or local bus. Free 2010 turbotax Qualifying school bus. Free 2010 turbotax Gas Guzzler TaxVehicles not subject to tax. Free 2010 turbotax Imported automobiles. Free 2010 turbotax VaccinesConditions to allowance. Free 2010 turbotax 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. Free 2010 turbotax Manufacturer. Free 2010 turbotax   The term “manufacturer” includes a producer or importer. Free 2010 turbotax 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. Free 2010 turbotax 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. Free 2010 turbotax   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Free 2010 turbotax 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. Free 2010 turbotax Importer. Free 2010 turbotax   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. Free 2010 turbotax Sale. Free 2010 turbotax   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. Free 2010 turbotax Use considered sale. Free 2010 turbotax   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Free 2010 turbotax Lease considered sale. Free 2010 turbotax   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Free 2010 turbotax 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. Free 2010 turbotax Manufacturers taxes based on sale price. Free 2010 turbotax   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. Free 2010 turbotax The taxes imposed on coal are based either on the sale price or the weight. Free 2010 turbotax   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. Free 2010 turbotax However, you include certain charges made when a taxable article is sold and you exclude others. Free 2010 turbotax To figure the price on which you base the tax, use the following rules. Free 2010 turbotax Include both the following charges in the price. Free 2010 turbotax Any charge for coverings or containers (regardless of their nature). Free 2010 turbotax Any charge incident to placing the article in a condition packed ready for shipment. Free 2010 turbotax Exclude all the following amounts from the price. Free 2010 turbotax The manufacturers excise tax, whether or not it is stated as a separate charge. Free 2010 turbotax The transportation charges pursuant to the sale. Free 2010 turbotax The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Free 2010 turbotax 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. Free 2010 turbotax Discounts, rebates, and similar allowances actually granted to the purchaser. Free 2010 turbotax Local advertising charges. Free 2010 turbotax 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. Free 2010 turbotax Charges for warranty paid at the purchaser's option. Free 2010 turbotax 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. Free 2010 turbotax Bonus goods. Free 2010 turbotax   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Free 2010 turbotax Figure the tax only on the sale price attributable to the taxable articles. Free 2010 turbotax Example. Free 2010 turbotax A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Free 2010 turbotax The sale price of the shipment is $1,500. Free 2010 turbotax The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Free 2010 turbotax 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). Free 2010 turbotax The remaining $375 is allocated to the nontaxable articles. Free 2010 turbotax Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Free 2010 turbotax When the title passes depends on the intention of the parties as gathered from the contract of sale. Free 2010 turbotax In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Free 2010 turbotax If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Free 2010 turbotax The manufacturer is liable for the tax. Free 2010 turbotax Partial payments. Free 2010 turbotax   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. Free 2010 turbotax To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Free 2010 turbotax Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Free 2010 turbotax Sale of an article to a state or local government for the exclusive use of the state or local government. Free 2010 turbotax This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Free 2010 turbotax State is defined in Definitions in chapter 1. Free 2010 turbotax Sale of an article to a nonprofit educational organization for its exclusive use. Free 2010 turbotax This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Free 2010 turbotax Nonprofit educational organization is defined under Communications Tax in chapter 4. Free 2010 turbotax Sale of an article to a qualified blood collector organization. Free 2010 turbotax This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Free 2010 turbotax Qualified blood collector organizations are defined under Communications Tax in chapter 4. Free 2010 turbotax Sale of an article for use by the purchaser as supplies for vessels. Free 2010 turbotax This exemption does not apply to the taxes on coal and vaccines. Free 2010 turbotax 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. Free 2010 turbotax 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. Free 2010 turbotax This exemption does not apply to the tax on coal and tires. Free 2010 turbotax Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Free 2010 turbotax 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. Free 2010 turbotax Sale of an article for export or for resale by the purchaser to a second purchaser for export. Free 2010 turbotax The article may be exported to a foreign country or to a possession of the United States. Free 2010 turbotax A vaccine shipped to a possession of the United States is not considered to be exported. Free 2010 turbotax 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. Free 2010 turbotax Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Free 2010 turbotax S. Free 2010 turbotax jurisdiction in Alaska. Free 2010 turbotax For tire exemptions, see section 4221(e)(2). Free 2010 turbotax Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Free 2010 turbotax Registration requirements. Free 2010 turbotax   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Free 2010 turbotax See the Form 637 instructions for more information. Free 2010 turbotax Exceptions to registration requirements. Free 2010 turbotax   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. Free 2010 turbotax Certification requirement. Free 2010 turbotax   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. Free 2010 turbotax 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. Free 2010 turbotax   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. Free 2010 turbotax See Regulations section 48. Free 2010 turbotax 4221-5(c) for the certificate requirements. Free 2010 turbotax   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. Free 2010 turbotax See Regulations section 48. Free 2010 turbotax 4221-4(d) for the certificate requirements. Free 2010 turbotax Proof of export requirement. Free 2010 turbotax   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Free 2010 turbotax See Regulations section 48. Free 2010 turbotax 4221-3(d) for evidence that qualifies as proof of exportation. Free 2010 turbotax Proof of resale for further manufacture requirement. Free 2010 turbotax   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. Free 2010 turbotax See Regulations section 48. Free 2010 turbotax 4221-2(c) for evidence that qualifies as proof of resale. Free 2010 turbotax Information to be furnished to purchaser. Free 2010 turbotax   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. Free 2010 turbotax 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. Free 2010 turbotax The claim must set forth in detail the facts upon which the claim is based. Free 2010 turbotax Uses, sales, and exports. Free 2010 turbotax   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). Free 2010 turbotax Export. Free 2010 turbotax   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. Free 2010 turbotax In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Free 2010 turbotax Price readjustments. Free 2010 turbotax   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. Free 2010 turbotax Conditions to allowance. Free 2010 turbotax   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. Free 2010 turbotax The claimant sold the article at a tax-excluded price. Free 2010 turbotax The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Free 2010 turbotax The person has obtained the written consent of the ultimate vendor to make the claim. Free 2010 turbotax The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Free 2010 turbotax Claim for further manufacture. Free 2010 turbotax   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Free 2010 turbotax The name and address of the manufacturer and the date of payment. Free 2010 turbotax An identification of the article for which the credit or refund is claimed. Free 2010 turbotax The amount of tax paid on the article and the date on which it was paid. Free 2010 turbotax 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. Free 2010 turbotax An identification of the second article. Free 2010 turbotax   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. Free 2010 turbotax The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Free 2010 turbotax Claim for price readjustment. Free 2010 turbotax   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. Free 2010 turbotax A description of the circumstances that gave rise to the price readjustment. Free 2010 turbotax An identification of the article whose price was readjusted. Free 2010 turbotax The price at which the article was sold. Free 2010 turbotax The amount of tax paid on the article and the date on which it was paid. Free 2010 turbotax The name and address of the purchaser. Free 2010 turbotax The amount repaid to the purchaser or credited to the purchaser's account. Free 2010 turbotax Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Free 2010 turbotax This includes any parts or accessories sold on or in connection with the sale of those articles. Free 2010 turbotax Pay this tax with Form 720. Free 2010 turbotax No tax deposits are required. Free 2010 turbotax Sport fishing equipment includes all the following items. Free 2010 turbotax 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. Free 2010 turbotax 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)). Free 2010 turbotax 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. Free 2010 turbotax Fishing tip-ups and tilts. Free 2010 turbotax Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Free 2010 turbotax See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Free 2010 turbotax Fishing rods and fishing poles. Free 2010 turbotax   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Free 2010 turbotax The tax is paid by the manufacturer, producer, or importer. Free 2010 turbotax Fishing tackle boxes. Free 2010 turbotax   The tax on fishing tackle boxes is 3% of the sales price. Free 2010 turbotax The tax is paid by the manufacturer, producer, or importer. Free 2010 turbotax Electric outboard boat motors. Free 2010 turbotax   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Free 2010 turbotax This includes any parts or accessories sold on or in connection with the sale of those articles. Free 2010 turbotax Certain equipment resale. Free 2010 turbotax   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Free 2010 turbotax If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Free 2010 turbotax 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. Free 2010 turbotax The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Free 2010 turbotax   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. Free 2010 turbotax The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Free 2010 turbotax Related person. Free 2010 turbotax   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). Free 2010 turbotax Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Free 2010 turbotax 11) of the sales price. Free 2010 turbotax The tax is paid by the manufacturer, producer, or importer. Free 2010 turbotax It applies to bows having a peak draw weight of 30 pounds or more. Free 2010 turbotax 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. Free 2010 turbotax Pay this tax with Form 720. Free 2010 turbotax No tax deposits are required. Free 2010 turbotax Arrow Shafts The tax on arrow shafts is listed on Form 720. Free 2010 turbotax 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. Free 2010 turbotax It measures 18 inches or more in overall length. Free 2010 turbotax It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Free 2010 turbotax Exemption for certain wooden arrows. Free 2010 turbotax   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. Free 2010 turbotax It measures 5/16 of an inch or less in diameter. Free 2010 turbotax It is not suitable for use with a taxable bow, described earlier. Free 2010 turbotax Pay this tax with Form 720. Free 2010 turbotax No tax deposits are required. Free 2010 turbotax Coal A tax is imposed on the first sale of coal mined in the United States. Free 2010 turbotax The producer of the coal is liable for the tax. Free 2010 turbotax The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Free 2010 turbotax 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. Free 2010 turbotax 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). Free 2010 turbotax 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. Free 2010 turbotax Tax rates. Free 2010 turbotax   The tax on underground-mined coal is the lower of: $1. Free 2010 turbotax 10 a ton, or 4. Free 2010 turbotax 4% of the sale price. Free 2010 turbotax   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Free 2010 turbotax 4% of the sale price. Free 2010 turbotax   Coal will be taxed at the 4. Free 2010 turbotax 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Free 2010 turbotax 50 a ton for surface-mined coal. Free 2010 turbotax Apply the tax proportionately if a sale or use includes a portion of a ton. Free 2010 turbotax Example. Free 2010 turbotax If you sell 21,000 pounds (10. Free 2010 turbotax 5 tons) of coal from an underground mine for $525, the price per ton is $50. Free 2010 turbotax The tax is $1. Free 2010 turbotax 10 × 10. Free 2010 turbotax 5 tons ($11. Free 2010 turbotax 55). Free 2010 turbotax Coal production. Free 2010 turbotax   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Free 2010 turbotax Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Free 2010 turbotax   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Free 2010 turbotax In some cases, a single mine may yield coal from both surface mining and underground mining. Free 2010 turbotax 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. Free 2010 turbotax Determining tonnage or selling price. Free 2010 turbotax   The producer pays the tax on coal at the time of sale or use. Free 2010 turbotax In figuring the selling price for applying the tax, the point of sale is f. Free 2010 turbotax o. Free 2010 turbotax b. Free 2010 turbotax (free on board) mine or f. Free 2010 turbotax o. Free 2010 turbotax b. Free 2010 turbotax cleaning plant if you clean the coal before selling it. Free 2010 turbotax This applies even if you sell the coal for a delivered price. Free 2010 turbotax The f. Free 2010 turbotax o. Free 2010 turbotax b. Free 2010 turbotax mine or f. Free 2010 turbotax o. Free 2010 turbotax b. Free 2010 turbotax 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. Free 2010 turbotax 4% rate. Free 2010 turbotax   The tax applies to the full amount of coal sold. Free 2010 turbotax 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. Free 2010 turbotax Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Free 2010 turbotax   Do not include in the sales price the excise tax imposed on coal. Free 2010 turbotax Coal used by the producer. Free 2010 turbotax   The tax on coal applies if the coal is used by the producer in other than a mining process. Free 2010 turbotax A mining process means the same for this purpose as for percentage depletion. Free 2010 turbotax 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. Free 2010 turbotax In this case, the tax applies only when you sell the coal. Free 2010 turbotax 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. Free 2010 turbotax 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. Free 2010 turbotax   You must use a constructive sale price to figure the tax under the 4. Free 2010 turbotax 4% rate if you use the coal in other than a mining process. Free 2010 turbotax Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Free 2010 turbotax o. Free 2010 turbotax b. Free 2010 turbotax mine or cleaning plant. Free 2010 turbotax Normally, you use the same constructive price used to figure your percentage depletion deduction. Free 2010 turbotax Blending. Free 2010 turbotax   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. Free 2010 turbotax Figure the tax separately for each type of coal in the blend. Free 2010 turbotax 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. Free 2010 turbotax 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. Free 2010 turbotax However, the tax is limited to 4. Free 2010 turbotax 4% of the sale price per ton of the blended coal. Free 2010 turbotax Exemption from tax. Free 2010 turbotax   The tax does not apply to sales of lignite and imported coal. Free 2010 turbotax The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Free 2010 turbotax Exported. Free 2010 turbotax   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. Free 2010 turbotax   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. Free 2010 turbotax 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. Free 2010 turbotax   Proof of export includes any of the following items. Free 2010 turbotax A copy of the export bill of lading issued by the delivering carrier. Free 2010 turbotax A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Free 2010 turbotax A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Free 2010 turbotax If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Free 2010 turbotax Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Free 2010 turbotax A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Free 2010 turbotax 0945 ($. Free 2010 turbotax 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. Free 2010 turbotax The three categories for reporting the tax and the tax rate are listed below. Free 2010 turbotax Taxable tires other than biasply or super single tires at $. Free 2010 turbotax 0945. Free 2010 turbotax Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Free 2010 turbotax 04725. Free 2010 turbotax Taxable tires, super single tires designed for steering at $. Free 2010 turbotax 0945. Free 2010 turbotax 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. Free 2010 turbotax 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. Free 2010 turbotax A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Free 2010 turbotax Special rule, manufacturer's retail stores. Free 2010 turbotax   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. Free 2010 turbotax Tires on imported articles. Free 2010 turbotax   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). Free 2010 turbotax Tires exempt from tax. Free 2010 turbotax   The tax on taxable tires does not apply to the following items. Free 2010 turbotax 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. Free 2010 turbotax Tire carcasses not suitable for commercial use. Free 2010 turbotax Tires for use on qualifying intercity, local, and school buses. Free 2010 turbotax For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Free 2010 turbotax Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Free 2010 turbotax Tires of a type used exclusively on mobile machinery. Free 2010 turbotax A taxable tire used on mobile machinery is not exempt from tax. Free 2010 turbotax Qualifying intercity or local bus. Free 2010 turbotax   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). Free 2010 turbotax Qualifying school bus. Free 2010 turbotax   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Free 2010 turbotax Credit or refund. Free 2010 turbotax   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. Free 2010 turbotax   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. Free 2010 turbotax   The person who paid the tax is eligible to make the claim. Free 2010 turbotax 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. Free 2010 turbotax 5 miles per gallon. Free 2010 turbotax If you import an automobile for personal use, you may be liable for this tax. Free 2010 turbotax Figure the tax on Form 6197, as discussed later. Free 2010 turbotax The tax rate is based on fuel economy rating. Free 2010 turbotax The tax rates for the gas guzzler tax are shown on Form 6197. Free 2010 turbotax A person that lengthens an existing automobile is the manufacturer of an automobile. Free 2010 turbotax Automobiles. Free 2010 turbotax   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. Free 2010 turbotax Vehicles not subject to tax. Free 2010 turbotax   For the gas guzzler tax, the following vehicles are not considered automobiles. Free 2010 turbotax Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Free 2010 turbotax Vehicles operated exclusively on a rail or rails. Free 2010 turbotax 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. Free 2010 turbotax Vehicles treated under 49 U. Free 2010 turbotax S. Free 2010 turbotax C. Free 2010 turbotax 32901 (1978) as non-passenger automobiles. Free 2010 turbotax This includes limousines manufactured primarily to transport more than 10 persons. Free 2010 turbotax   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. Free 2010 turbotax   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Free 2010 turbotax Model type. Free 2010 turbotax   Model type is a particular class of automobile as determined by EPA regulations. Free 2010 turbotax Fuel economy. Free 2010 turbotax   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Free 2010 turbotax 1 mile as figured by the EPA. Free 2010 turbotax Imported automobiles. Free 2010 turbotax   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Free 2010 turbotax 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. Free 2010 turbotax   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. Free 2010 turbotax   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. Free 2010 turbotax 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). Free 2010 turbotax   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. Free 2010 turbotax Exemptions. Free 2010 turbotax   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. Free 2010 turbotax However, see Vehicles not subject to tax, earlier. Free 2010 turbotax Form 6197. Free 2010 turbotax   Use Form 6197 to figure your tax liability for each quarter. Free 2010 turbotax Attach Form 6197 to your Form 720 for the quarter. Free 2010 turbotax See the Form 6197 instructions for more information and the one-time filing rules. Free 2010 turbotax Credit or refund. Free 2010 turbotax   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. Free 2010 turbotax For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Free 2010 turbotax Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Free 2010 turbotax A taxable vaccine means any of the following vaccines. Free 2010 turbotax Any vaccine containing diphtheria toxoid. Free 2010 turbotax Any vaccine containing tetanus toxoid. Free 2010 turbotax Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Free 2010 turbotax Any vaccine containing polio virus. Free 2010 turbotax Any vaccine against measles. Free 2010 turbotax Any vaccine against mumps. Free 2010 turbotax Any vaccine against rubella. Free 2010 turbotax Any vaccine against hepatitis A. Free 2010 turbotax Any vaccine against hepatitis B. Free 2010 turbotax Any vaccine against chicken pox. Free 2010 turbotax Any vaccine against rotavirus gastroenteritis. Free 2010 turbotax Any HIB vaccine. Free 2010 turbotax Any conjugate vaccine against streptococcus pneumoniae. Free 2010 turbotax Any trivalent vaccine against influenza or any other vaccine against influenza. Free 2010 turbotax Any meningococcal vaccine. Free 2010 turbotax Any vaccine against the human papillomavirus. Free 2010 turbotax 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. Free 2010 turbotax The tax is $. Free 2010 turbotax 75 per dose of each taxable vaccine. Free 2010 turbotax The tax per dose on a vaccine that contains more than one taxable vaccine is $. Free 2010 turbotax 75 times the number of taxable vaccines. Free 2010 turbotax Taxable use. Free 2010 turbotax   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. Free 2010 turbotax Credit or refund. Free 2010 turbotax   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. Free 2010 turbotax The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Free 2010 turbotax Conditions to allowance. Free 2010 turbotax   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. Free 2010 turbotax Taxable Medical Devices Taxable medical devices. Free 2010 turbotax   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Free 2010 turbotax 3% (. Free 2010 turbotax 023) of the sales price. Free 2010 turbotax 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. Free 2010 turbotax There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Free 2010 turbotax 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). Free 2010 turbotax See T. Free 2010 turbotax D. Free 2010 turbotax 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. Free 2010 turbotax More information. Free 2010 turbotax   For more information on the medical device tax, see section 4191, T. Free 2010 turbotax D. Free 2010 turbotax 9604, and Notice 2012-77. Free 2010 turbotax You can find T. Free 2010 turbotax D. Free 2010 turbotax 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Free 2010 turbotax R. Free 2010 turbotax B. Free 2010 turbotax 2012-52 at www. Free 2010 turbotax irs. Free 2010 turbotax gov/pub/irs-irbs/irb12-52. Free 2010 turbotax pdf. Free 2010 turbotax Prev  Up  Next   Home   More Online Publications
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Know Your Rights: Visit the Tax Toolkit

As a taxpayer, you have rights the IRS must respect in its dealings with you. Our tax toolkit at www.TaxpayerAdvocate.irs.gov can help you understand those rights and how to protect them. The Taxpayer Advocate Service (TAS), your voice at the IRS, has designed this site for individuals, businesses, and tax professionals alike.  Go to www.TaxpayerAdvocate.irs.gov to find:

  • Basic tax information and videos
  • Information about tax credits
  • Small business resources
  • Tips on choosing a tax preparer
  • Updates on preparer regulation
  • Ways to prevent identity theft
  • Low Income Taxpayer Clinic information
  • Links to the Taxpayer Advocacy Panel—help improve the IRS!
Page Last Reviewed or Updated: 05-Nov-2013

The Free 2010 Turbotax

Free 2010 turbotax Index Symbols $10,000, pagos en efectivo en exceso de, Introducción A Asistencia (see Ayuda con los impuestos) Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Free 2010 turbotax F Formulario, ¿Quién tiene que presentar el Formulario 8300-SP? 8300-SP, ¿Quién tiene que presentar el Formulario 8300-SP? I Información adicional (see Ayuda con los impuestos) Informe de pagos en efectivo en exceso de $10,000, Introducción P Publicaciones (see Ayuda con los impuestos) Q Qué Hay de Nuevo, Qué Hay de Nuevo S Servicios gratuitos para los impuestos, Servicios gratuitos para los impuestos. Free 2010 turbotax T Transacciones en efectivo en exceso de $10,000, Introducción Prev  Up     Home   More Online Publications