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Free Irs Tax Preparation

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Free Irs Tax Preparation

Free irs tax preparation Internal Revenue Bulletin:  2012-14  April 2, 2012  Rev. Free irs tax preparation Proc. Free irs tax preparation 2012-23 Table of Contents SECTION 1. Free irs tax preparation PURPOSE SECTION 2. Free irs tax preparation BACKGROUND SECTION 3. Free irs tax preparation SCOPE SECTION 4. Free irs tax preparation APPLICATION. Free irs tax preparation 01 Limitations on Depreciation Deductions for Certain Automobiles. Free irs tax preparation . Free irs tax preparation 02 Inclusions in Income of Lessees of Passenger Automobiles. Free irs tax preparation SECTION 5. Free irs tax preparation EFFECTIVE DATE SECTION 6. Free irs tax preparation DRAFTING INFORMATION SECTION 1. Free irs tax preparation PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2012, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2012, including a separate table of inclusion amounts for lessees of trucks and vans. Free irs tax preparation The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Free irs tax preparation SECTION 2. Free irs tax preparation BACKGROUND . Free irs tax preparation 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Free irs tax preparation For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Free irs tax preparation The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Free irs tax preparation This change reflects the higher rate of price inflation for trucks and vans since 1988. Free irs tax preparation . Free irs tax preparation 02 Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. Free irs tax preparation L. Free irs tax preparation No. Free irs tax preparation 111-312, 124 Stat. Free irs tax preparation 3296 (Dec. Free irs tax preparation 17, 2010) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. Free irs tax preparation Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Free irs tax preparation . Free irs tax preparation 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Free irs tax preparation Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Free irs tax preparation Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv)). Free irs tax preparation Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Free irs tax preparation This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2012 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Free irs tax preparation . Free irs tax preparation 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Free irs tax preparation The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Free irs tax preparation Under § 1. Free irs tax preparation 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Free irs tax preparation One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Free irs tax preparation Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Free irs tax preparation SECTION 3. Free irs tax preparation SCOPE . Free irs tax preparation 01 The limitations on depreciation deductions in section 4. Free irs tax preparation 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2012, and continue to apply for each taxable year that the passenger automobile remains in service. Free irs tax preparation . Free irs tax preparation 02 The tables in section 4. Free irs tax preparation 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2012. Free irs tax preparation Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Free irs tax preparation See Rev. Free irs tax preparation Proc. Free irs tax preparation 2007-30, 2007-1 C. Free irs tax preparation B. Free irs tax preparation 1104, for passenger automobiles first leased during calendar year 2007; Rev. Free irs tax preparation Proc. Free irs tax preparation 2008-22, 2008-1 C. Free irs tax preparation B. Free irs tax preparation 658, for passenger automobiles first leased during calendar year 2008; Rev. Free irs tax preparation Proc. Free irs tax preparation 2009-24, 2009-17 I. Free irs tax preparation R. Free irs tax preparation B. Free irs tax preparation 885, for passenger automobiles first leased during calendar year 2009; Rev. Free irs tax preparation Proc. Free irs tax preparation 2010-18, 2010-9 I. Free irs tax preparation R. Free irs tax preparation B. Free irs tax preparation 427, as amplified and modified by section 4. Free irs tax preparation 03 of Rev. Free irs tax preparation Proc. Free irs tax preparation 2011-21, 2011-12 I. Free irs tax preparation R. Free irs tax preparation B. Free irs tax preparation 560, for passenger automobiles first leased during calendar year 2010; and Rev. Free irs tax preparation Proc. Free irs tax preparation 2011-21, for passenger automobiles first leased during calendar year 2011. Free irs tax preparation SECTION 4. Free irs tax preparation APPLICATION . Free irs tax preparation 01 Limitations on Depreciation Deductions for Certain Automobiles. Free irs tax preparation (1) Amount of the inflation adjustment. Free irs tax preparation (a) Passenger automobiles (other than trucks or vans). Free irs tax preparation Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Free irs tax preparation Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Free irs tax preparation The new car component of the CPI was 115. Free irs tax preparation 2 for October 1987 and 143. Free irs tax preparation 419 for October 2011. Free irs tax preparation The October 2011 index exceeded the October 1987 index by 28. Free irs tax preparation 219. Free irs tax preparation Therefore, the automobile price inflation adjustment for 2012 for passenger automobiles (other than trucks and vans) is 24. Free irs tax preparation 5 percent (28. Free irs tax preparation 219/115. Free irs tax preparation 2 x 100%). Free irs tax preparation The dollar limitations in § 280F(a) are multiplied by a factor of 0. Free irs tax preparation 245, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2012. Free irs tax preparation This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2012. Free irs tax preparation (b) Trucks and vans. Free irs tax preparation To determine the dollar limitations for trucks and vans first placed in service during calendar year 2012, the Service uses the new truck component of the CPI instead of the new car component. Free irs tax preparation The new truck component of the CPI was 112. Free irs tax preparation 4 for October 1987 and 146. Free irs tax preparation 607 for October 2011. Free irs tax preparation The October 2011 index exceeded the October 1987 index by 34. Free irs tax preparation 207. Free irs tax preparation Therefore, the automobile price inflation adjustment for 2012 for trucks and vans is 30. Free irs tax preparation 43 percent (34. Free irs tax preparation 207/112. Free irs tax preparation 4 x 100%). Free irs tax preparation The dollar limitations in § 280F(a) are multiplied by a factor of 0. Free irs tax preparation 3043, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Free irs tax preparation This adjustment applies to all trucks and vans that are first placed in service in calendar year 2012. Free irs tax preparation (2) Amount of the limitation. Free irs tax preparation Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2012. Free irs tax preparation Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction applies. Free irs tax preparation Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction does not apply. Free irs tax preparation REV. Free irs tax preparation PROC. Free irs tax preparation 2012-23 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Free irs tax preparation PROC. Free irs tax preparation 2012-23 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. Free irs tax preparation PROC. Free irs tax preparation 2012-23 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Free irs tax preparation PROC. Free irs tax preparation 2012-23 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 . Free irs tax preparation 02 Inclusions in Income of Lessees of Passenger Automobiles. Free irs tax preparation A taxpayer must follow the procedures in § 1. Free irs tax preparation 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2012. Free irs tax preparation In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Free irs tax preparation REV. Free irs tax preparation PROC. Free irs tax preparation 2012-23 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 2 4 5 6 8 19,000 19,500 2 4 7 7 9 19,500 20,000 2 5 8 8 10 20,000 20,500 3 5 9 10 11 20,500 21,000 3 6 9 12 12 21,000 21,500 3 7 10 12 14 21,500 22,000 3 8 11 13 16 22,000 23,000 4 8 13 15 17 23,000 24,000 4 10 15 17 20 24,000 25,000 5 11 17 19 23 25,000 26,000 6 12 19 21 26 26,000 27,000 6 14 20 24 28 27,000 28,000 7 15 22 26 31 28,000 29,000 7 16 25 28 33 29,000 30,000 8 18 25 32 35 30,000 31,000 9 19 27 34 38 31,000 32,000 9 20 30 36 41 32,000 33,000 10 21 32 38 43 33,000 34,000 10 23 33 41 46 34,000 35,000 11 24 35 43 49 35,000 36,000 12 25 37 45 52 36,000 37,000 12 27 39 47 54 37,000 38,000 13 28 41 49 57 38,000 39,000 13 29 43 52 59 39,000 40,000 14 30 45 54 62 40,000 41,000 14 32 47 56 65 41,000 42,000 15 33 49 58 68 42,000 43,000 16 34 51 61 70 43,000 44,000 16 36 52 63 73 44,000 45,000 17 37 54 66 75 45,000 46,000 17 38 57 67 78 46,000 47,000 18 39 59 70 80 47,000 48,000 19 40 61 72 83 48,000 49,000 19 42 62 75 86 49,000 50,000 20 43 64 77 89 50,000 51,000 20 45 66 79 91 51,000 52,000 21 46 68 81 94 52,000 53,000 21 47 70 84 96 53,000 54,000 22 48 72 86 99 54,000 55,000 23 49 74 88 102 55,000 56,000 23 51 76 90 104 56,000 57,000 24 52 78 92 107 57,000 58,000 24 54 79 95 110 58,000 59,000 25 55 81 97 113 59,000 60,000 26 56 83 100 115 60,000 62,000 26 58 86 103 119 62,000 64,000 28 60 90 108 124 64,000 66,000 29 63 94 112 129 66,000 68,000 30 66 97 117 135 68,000 70,000 31 68 102 121 140 70,000 72,000 32 71 105 126 145 72,000 74,000 33 74 109 130 151 74,000 76,000 35 76 113 135 156 76,000 78,000 36 78 117 140 161 78,000 80,000 37 81 120 145 166 80,000 85,000 39 86 127 152 176 85,000 90,000 42 92 137 163 189 90,000 95,000 45 98 147 175 202 95,000 100,000 48 105 155 187 215 100,000 110,000 52 115 170 203 235 110,000 120,000 58 127 189 227 262 120,000 130,000 64 140 208 250 288 130,000 140,000 70 153 227 272 315 140,000 150,000 75 166 246 296 340 150,000 160,000 81 179 265 318 368 160,000 170,000 87 192 284 341 394 170,000 180,000 93 204 304 364 420 180,000 190,000 99 217 323 387 446 190,000 200,000 105 230 342 409 473 200,000 210,000 111 243 361 432 499 210,000 220,000 116 256 380 455 526 220,000 230,000 122 269 399 478 552 230,000 240,000 128 282 418 501 578 240,000 and up 134 294 437 524 605 REV. Free irs tax preparation PROC. Free irs tax preparation 2012-23 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $19,000 $19,500 1 4 5 6 7 19,500 20,000 2 4 6 7 9 20,000 20,500 2 5 7 8 10 20,500 21,000 2 5 8 10 11 21,000 21,500 3 6 9 10 13 21,500 22,000 3 6 10 12 14 22,000 23,000 3 8 11 14 15 23,000 24,000 4 9 13 16 18 24,000 25,000 4 10 15 19 21 25,000 26,000 5 11 17 21 24 26,000 27,000 6 12 19 23 26 27,000 28,000 6 14 21 25 29 28,000 29,000 7 15 23 27 32 29,000 30,000 7 17 24 30 34 30,000 31,000 8 18 26 32 37 31,000 32,000 9 19 28 34 40 32,000 33,000 9 20 31 36 42 33,000 34,000 10 21 33 39 44 34,000 35,000 10 23 34 41 48 35,000 36,000 11 24 36 44 50 36,000 37,000 12 25 38 46 53 37,000 38,000 12 27 40 48 55 38,000 39,000 13 28 42 50 58 39,000 40,000 13 29 44 53 60 40,000 41,000 14 31 45 55 63 41,000 42,000 14 32 48 57 66 42,000 43,000 15 33 50 59 69 43,000 44,000 16 34 52 61 72 44,000 45,000 16 36 53 64 74 45,000 46,000 17 37 55 66 77 46,000 47,000 17 38 58 68 79 47,000 48,000 18 40 59 70 82 48,000 49,000 19 41 61 73 84 49,000 50,000 19 42 63 75 87 50,000 51,000 20 43 65 78 89 51,000 52,000 20 45 66 80 93 52,000 53,000 21 46 68 83 95 53,000 54,000 21 48 70 84 98 54,000 55,000 22 49 72 87 100 55,000 56,000 23 50 74 89 103 56,000 57,000 23 51 76 92 105 57,000 58,000 24 52 78 94 108 58,000 59,000 24 54 80 96 111 59,000 60,000 25 55 82 98 114 60,000 62,000 26 57 85 101 118 62,000 64,000 27 60 88 106 123 64,000 66,000 28 62 93 110 128 66,000 68,000 29 65 96 115 134 68,000 70,000 30 67 100 120 139 70,000 72,000 32 70 103 125 144 72,000 74,000 33 72 108 129 149 74,000 76,000 34 75 111 134 155 76,000 78,000 35 78 115 138 160 78,000 80,000 36 80 119 143 165 80,000 85,000 38 85 125 151 175 85,000 90,000 41 91 135 163 187 90,000 95,000 44 98 144 174 201 95,000 100,000 47 104 154 185 214 100,000 110,000 52 113 169 202 234 110,000 120,000 57 127 187 225 261 120,000 130,000 63 139 207 248 287 130,000 140,000 69 152 226 271 313 140,000 150,000 75 165 245 294 339 150,000 160,000 81 178 264 316 366 160,000 170,000 87 190 283 340 392 170,000 180,000 92 204 302 362 419 180,000 190,000 98 216 322 385 445 190,000 200,000 104 229 340 409 471 200,000 210,000 110 242 359 431 498 210,000 220,000 116 255 378 454 524 220,000 230,000 122 267 398 477 551 230,000 240,000 127 281 416 500 577 240,000 and up 133 294 435 523 603 SECTION 5. Free irs tax preparation EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2012. Free irs tax preparation SECTION 6. Free irs tax preparation DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Free irs tax preparation Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Free irs tax preparation For further information regarding this revenue procedure, contact Mr. Free irs tax preparation Harvey at (202) 622-4930 (not a toll-free call). Free irs tax preparation Prev  Up  Next   Home   More Internal Revenue Bulletins Skip to content
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Recalls API Server

When you're buying and using products, safety comes first.

Access the Data

Use our Recalls API to tap into a list of car, drug, food, and product safety data and recalls.

See the most recent recalls in JSON or RSS.

You can also see how this data is used when searching for recalls on USA.gov.

Contribute to the Code

The server code that runs our Recalls API is here on Github. If you're a Ruby developer, keep reading. Fork this repo to add features (such as additional datasets) or fix bugs.

Ruby

This code is currently tested against Ruby 2.1.

Gems

We use bundler to manage gems. You can install bundler and other required gems like this:

gem install bundler
bundle install

Solr

We're using Solr for fulltext search. You can start/stop/reindex Solr like this:

bundle exec rake sunspot:solr:start
bundle exec rake sunspot:solr:stop
bundle exec rake sunspot:solr:run
bundle exec rake sunspot:solr:reindex

Database

database.yml assumes you have a local database server up and running (preferably MySQL >= 5.1.65), accessible from user 'root' with no password.

Create and setup your development and test databases:

bundle exec rake db:setup
bundle exec rake db:setup RAILS_ENV=test

Seed data

Populate recall data for your development database:

bundle exec rake usagov:recalls:import_cdc_data
bundle exec rake usagov:recalls:import_cpsc_data
bundle exec rake usagov:recalls:import_nhtsa_data

You need to run these tasks daily to receive the latest recalls data.

Running it

Fire up a server and try it all out:

bundle exec rails s

http://127.0.0.1:3000/search.json?query=stroller

API Versioning

We support API versioning with json format. The current version is v1.

You can specify a a specific JSON version of recalls data like this:

curl -H 'Accept: application/vnd.usagov.recalls.v1' http://localhost:3000/search.json

Parameters

Seven generic parameters are accepted: (1) query, (2) organization, (3) start_date, (4) end_date, (5) page, (6) per_page, and (7) sort. There are additional parameters that are specific to food, product, and car safety recalls. None are required.

Full documentation on the parameters is in our Recalls API documentation.

Tests

Tests require a Solr server to be spun up.

bundle exec rake sunspot:solr:start RAILS_ENV=test

Make sure the tests run:

bundle exec rake spec

Code Coverage

We track test coverage of the codebase over time, to help identify areas where we could write better tests and to see when poorly tested code got introduced.

After running your tests, view the report by opening coverage/rcov/index.html in your browser.

Click around on the files that have < 100% coverage to see what lines weren't exercised.

License

This project is covered under the terms of the GNU General Public License, version 2 or later.

Terms of Use

By accessing this Recalls API server, you agree to our Terms of Service.

Feedback

You can send feedback via Github Issues.


Something went wrong with that request. Please try again.

The Free Irs Tax Preparation

Free irs tax preparation 14. Free irs tax preparation   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. Free irs tax preparation Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Free irs tax preparation Custom application of fertilizer and pesticide. Free irs tax preparation Fuel not used for farming. Free irs tax preparation Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. Free irs tax preparation Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. Free irs tax preparation You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. Free irs tax preparation Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. Free irs tax preparation The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. Free irs tax preparation Use on a farm for farming purposes. Free irs tax preparation Off-highway business use. Free irs tax preparation Uses other than as a fuel in a propulsion engine, such as home use. Free irs tax preparation Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. Free irs tax preparation See Publication 510, Excise Taxes, for more information. Free irs tax preparation Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. Free irs tax preparation Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. Free irs tax preparation See Table 14-1 for a list of available fuel tax credits and refunds. Free irs tax preparation Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. Free irs tax preparation Farm. Free irs tax preparation   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. Free irs tax preparation It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. Free irs tax preparation A fish farm is an area where fish are grown or raised and not merely caught or harvested. Free irs tax preparation Table 14-1. Free irs tax preparation Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. Free irs tax preparation Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. Free irs tax preparation 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. Free irs tax preparation See Reg. Free irs tax preparation 48. Free irs tax preparation 6427-10 (b)(1) for the definition of a blocked pump. Free irs tax preparation 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. Free irs tax preparation It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. Free irs tax preparation Farming purposes. Free irs tax preparation   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. Free irs tax preparation To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Free irs tax preparation To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Free irs tax preparation To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Free irs tax preparation To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Free irs tax preparation For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Free irs tax preparation The more-than-one-half test applies separately to each commodity. Free irs tax preparation Commodity means a single raw product. Free irs tax preparation For example, apples and peaches are two separate commodities. Free irs tax preparation To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. Free irs tax preparation Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. Free irs tax preparation   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. Free irs tax preparation Therefore, you can still claim the credit or refund for the fuel so used. Free irs tax preparation However, see Custom application of fertilizer and pesticide, later. Free irs tax preparation If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. Free irs tax preparation Buyer of fuel, including undyed diesel fuel or undyed kerosene. Free irs tax preparation   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. Free irs tax preparation For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. Free irs tax preparation Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Free irs tax preparation   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. Free irs tax preparation However, see Custom application of fertilizer and pesticide, next. Free irs tax preparation Also see Dyed Diesel Fuel and Dyed Kerosene, later. Free irs tax preparation Example. Free irs tax preparation Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. Free irs tax preparation Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. Free irs tax preparation In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. Free irs tax preparation Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. Free irs tax preparation Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. Free irs tax preparation No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. Free irs tax preparation In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. Free irs tax preparation Custom application of fertilizer and pesticide. Free irs tax preparation   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. Free irs tax preparation Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Free irs tax preparation For applicators using highway vehicles, only the fuel used on the farm is exempt. Free irs tax preparation Fuel used traveling on the highway to and from the farm is taxable. Free irs tax preparation Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. Free irs tax preparation For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Free irs tax preparation For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. Free irs tax preparation A sample waiver is included as Model Waiver L in the appendix of Publication 510. Free irs tax preparation A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. Free irs tax preparation To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. Free irs tax preparation However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. Free irs tax preparation Fuel not used for farming. Free irs tax preparation   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. Free irs tax preparation Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. Free irs tax preparation For personal use, such as lawn mowing. Free irs tax preparation In processing, packaging, freezing, or canning operations. Free irs tax preparation In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Free irs tax preparation All-terrain vehicles (ATVs). Free irs tax preparation   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. Free irs tax preparation Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. Free irs tax preparation If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. Free irs tax preparation Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. Free irs tax preparation For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. Free irs tax preparation Excise tax applies to the fuel used by the truck on the highways. Free irs tax preparation In this situation, undyed (taxed) fuel should be purchased for the truck. Free irs tax preparation You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. Free irs tax preparation You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. Free irs tax preparation Penalty. Free irs tax preparation   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. Free irs tax preparation The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Free irs tax preparation After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Free irs tax preparation For more information on this penalty, see Publication 510. Free irs tax preparation Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. Free irs tax preparation Off-highway business use. Free irs tax preparation   This is any use of fuel in a trade or business or in an income-producing activity. Free irs tax preparation The use must not be in a highway vehicle registered or required to be registered for use on public highways. Free irs tax preparation Off-highway business use generally does not include any use in a recreational motorboat. Free irs tax preparation Examples. Free irs tax preparation   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. Free irs tax preparation In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. Free irs tax preparation   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Free irs tax preparation For more information, see Publication 510. Free irs tax preparation Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. Free irs tax preparation This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Free irs tax preparation Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. Free irs tax preparation How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. Free irs tax preparation The basic rules for claiming credits and refunds are listed in Table 14-2 . Free irs tax preparation Table 14-2. Free irs tax preparation Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. Free irs tax preparation   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. Free irs tax preparation Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. Free irs tax preparation You do not have to use any special form, but the records should establish the following information. Free irs tax preparation The total number of gallons bought and used during the period covered by your claim. Free irs tax preparation The dates of the purchases. Free irs tax preparation The names and addresses of suppliers and amounts bought from each during the period covered by your claim. Free irs tax preparation The nontaxable use for which you used the fuel. Free irs tax preparation The number of gallons used for each nontaxable use. Free irs tax preparation It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. Free irs tax preparation For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. Free irs tax preparation Credit or refund. Free irs tax preparation   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. Free irs tax preparation If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. Free irs tax preparation Credit only. Free irs tax preparation   You can claim the following taxes only as a credit on your income tax return. Free irs tax preparation Tax on gasoline and aviation gasoline you used on a farm for farming purposes. Free irs tax preparation Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. Free irs tax preparation Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. Free irs tax preparation Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Free irs tax preparation Do not claim a credit for any excise tax for which you have filed a refund claim. Free irs tax preparation How to claim a credit. Free irs tax preparation   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. Free irs tax preparation Individuals. Free irs tax preparation   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. Free irs tax preparation If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Free irs tax preparation Partnership. Free irs tax preparation   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Free irs tax preparation , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. Free irs tax preparation Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. Free irs tax preparation An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. Free irs tax preparation S. Free irs tax preparation Return of Income for Electing Large Partnerships. Free irs tax preparation Other entities. Free irs tax preparation   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. Free irs tax preparation When to claim a credit. Free irs tax preparation   You can claim a fuel tax credit on your income tax return for the year you used the fuel. Free irs tax preparation You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Free irs tax preparation A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. Free irs tax preparation Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. Free irs tax preparation Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). Free irs tax preparation The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Free irs tax preparation If you file Form 720, you can use its Schedule C for your refund claims for the quarter. Free irs tax preparation See the Instructions for Form 720. Free irs tax preparation Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. Free irs tax preparation You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. Free irs tax preparation This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. Free irs tax preparation If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. Free irs tax preparation If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. Free irs tax preparation Only one claim can be filed for a quarter. Free irs tax preparation You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. Free irs tax preparation You must claim a credit on your income tax return for the tax. Free irs tax preparation How to file a quarterly claim. Free irs tax preparation   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. Free irs tax preparation Send it to the address shown in the instructions. Free irs tax preparation If you file Form 720, you can use its Schedule C for your refund claims. Free irs tax preparation See the Instructions for Form 720. Free irs tax preparation When to file a quarterly claim. Free irs tax preparation   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. Free irs tax preparation If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. Free irs tax preparation    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. Free irs tax preparation 001 per gallon is generally not subject to credit or refund. Free irs tax preparation Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. Free irs tax preparation Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. Free irs tax preparation Cash method. Free irs tax preparation   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. Free irs tax preparation If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. Free irs tax preparation If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. Free irs tax preparation Example. Free irs tax preparation Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. Free irs tax preparation On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. Free irs tax preparation Then, on Form 4136, she claimed the $110 as a credit. Free irs tax preparation Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. Free irs tax preparation Accrual method. Free irs tax preparation   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. Free irs tax preparation It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. Free irs tax preparation Example. Free irs tax preparation Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. Free irs tax preparation On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. Free irs tax preparation On Form 4136, Patty claims the $155 as a credit. Free irs tax preparation She reports the $155 as other income on line 8b of her 2012 Schedule F. Free irs tax preparation Prev  Up  Next   Home   More Online Publications