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H&r Block Free Tax File

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H&r Block Free Tax File

H&r block free tax file 3. H&r block free tax file   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. H&r block free tax file Traditional IRA mistakenly moved to SIMPLE IRA. H&r block free tax file When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). H&r block free tax file It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. H&r block free tax file Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). H&r block free tax file This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. H&r block free tax file See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. H&r block free tax file If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. H&r block free tax file See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. H&r block free tax file What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. H&r block free tax file See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. H&r block free tax file A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. H&r block free tax file These contributions are called salary reduction contributions. H&r block free tax file All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. H&r block free tax file The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. H&r block free tax file Contributions are made on behalf of eligible employees. H&r block free tax file (See Eligible Employees below. H&r block free tax file ) Contributions are also subject to various limits. H&r block free tax file (See How Much Can Be Contributed on Your Behalf , later. H&r block free tax file ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. H&r block free tax file See How Are Contributions Made , later. H&r block free tax file You may be able to claim a credit for contributions to your SIMPLE plan. H&r block free tax file For more information, see chapter 4. H&r block free tax file Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. H&r block free tax file Self-employed individual. H&r block free tax file   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. H&r block free tax file Excludable employees. H&r block free tax file   Your employer can exclude the following employees from participating in the SIMPLE plan. H&r block free tax file Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). H&r block free tax file Employees who are nonresident aliens and received no earned income from sources within the United States. H&r block free tax file Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. H&r block free tax file Compensation. H&r block free tax file   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. H&r block free tax file Wages, tips, and other pay from your employer that is subject to income tax withholding. H&r block free tax file Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. H&r block free tax file Self-employed individual compensation. H&r block free tax file   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. H&r block free tax file   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. H&r block free tax file How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. H&r block free tax file They are made on your behalf by your employer. H&r block free tax file Your employer must also make either matching contributions or nonelective contributions. H&r block free tax file Salary reduction contributions. H&r block free tax file   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). H&r block free tax file You can choose to cancel the election at any time during the year. H&r block free tax file   Salary reduction contributions are also referred to as “elective deferrals. H&r block free tax file ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. H&r block free tax file Matching contributions. H&r block free tax file   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. H&r block free tax file See How Much Can Be Contributed on Your Behalf below. H&r block free tax file These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. H&r block free tax file These contributions are referred to as matching contributions. H&r block free tax file   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. H&r block free tax file Nonelective contributions. H&r block free tax file   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. H&r block free tax file These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. H&r block free tax file   One of the requirements your employer must satisfy is notifying the employees that the election was made. H&r block free tax file For other requirements that your employer must satisfy, see chapter 3 of Publication 560. H&r block free tax file How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. H&r block free tax file Salary reduction contributions limit. H&r block free tax file   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. H&r block free tax file The limitation remains at $12,000 for 2014. H&r block free tax file If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. H&r block free tax file You, not your employer, are responsible for monitoring compliance with these limits. H&r block free tax file Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. H&r block free tax file The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. H&r block free tax file $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. H&r block free tax file The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. H&r block free tax file The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. H&r block free tax file Matching employer contributions limit. H&r block free tax file   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. H&r block free tax file These matching contributions cannot be more than 3% of your compensation for the calendar year. H&r block free tax file See Matching contributions less than 3% below. H&r block free tax file Example 1. H&r block free tax file In 2013, Joshua was a participant in his employer's SIMPLE plan. H&r block free tax file His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). H&r block free tax file Instead of taking it all in cash, Joshua elected to have 12. H&r block free tax file 5% of his weekly pay ($100) contributed to his SIMPLE IRA. H&r block free tax file For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. H&r block free tax file Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. H&r block free tax file Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). H&r block free tax file Example 2. H&r block free tax file Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. H&r block free tax file 94% of his weekly pay contributed to his SIMPLE IRA. H&r block free tax file In this example, Joshua's salary reduction contributions for the year (2. H&r block free tax file 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). H&r block free tax file Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. H&r block free tax file In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. H&r block free tax file Matching contributions less than 3%. H&r block free tax file   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. H&r block free tax file   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. H&r block free tax file If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. H&r block free tax file Nonelective employer contributions limit. H&r block free tax file   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. H&r block free tax file For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. H&r block free tax file   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. H&r block free tax file Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. H&r block free tax file This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. H&r block free tax file Example 3. H&r block free tax file Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. H&r block free tax file Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. H&r block free tax file In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). H&r block free tax file Traditional IRA mistakenly moved to SIMPLE IRA. H&r block free tax file   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. H&r block free tax file For more information, see Recharacterizations in chapter 1. H&r block free tax file Recharacterizing employer contributions. H&r block free tax file   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. H&r block free tax file SEPs are discussed in chapter 2 of Publication 560. H&r block free tax file SIMPLE plans are discussed in this chapter. H&r block free tax file Converting from a SIMPLE IRA. H&r block free tax file   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . H&r block free tax file    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. H&r block free tax file When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. H&r block free tax file These rules are discussed in chapter 1. H&r block free tax file Your employer cannot restrict you from taking distributions from a SIMPLE IRA. H&r block free tax file Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. H&r block free tax file If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. H&r block free tax file See Additional Tax on Early Distributions, later. H&r block free tax file Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. H&r block free tax file Two-year rule. H&r block free tax file   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. H&r block free tax file The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. H&r block free tax file   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). H&r block free tax file Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. H&r block free tax file If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. H&r block free tax file If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. H&r block free tax file Prev  Up  Next   Home   More Online Publications
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Information for the Tax Exempt Bond Community

Update: Effect of Sequestration on Certain State & Local Government Filers of Form 8038-CP
Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, certain automatic reductions will take place as of October 1, 2013. These required reductions include a reduction to refundable credits under section 6431 of the Internal Revenue Code applicable to certain qualified bonds.

Published Volume Cap Limit for Tribal Economic Development Bonds
IRS announces the Published Volume Cap Limit for applications for allocations of national bond volume limitation authority to issuers of tribal economic development bonds for the period beginning February 1, 2014.

Extra Time Granted for Tax-Exempt Bond Issuers Affected by Severe Storms and Tornados in Oklahoma
Government entity issuers of tax-exempt bonds affected by the severe storms and tornados occurring in parts of Oklahoma may qualify for additional time to file certain returns related to tax-exempt bonds, qualified tax credit bonds, and specified tax credit bonds.

New Voluntary Closing Agreement Program Request Form
The Internal Revenue Service released the new Form 14429, Tax Exempt Bonds Voluntary Closing Agreement Program Request, which must be submitted with a Tax Exempt Bonds Voluntary Closing Agreement Program submission request.

IRS Report on Avoiding Troubled Tax-Advantaged Bonds
This report produced by the TEB Compliance Practice Research Team seeks to provide aid to issuers of tax-advantaged municipal bonds. It identifies some considerations for issuers of such bonds and is TEB’s initial step toward producing public resource products that assist issuers in avoiding troubled transactions.

Sale of Assets Financed with Tax-Exempt Bonds by State and Local Governments and 501(c)(3) Organizations
Often, in their need to raise funds, state and local governments and 501(c)(3) organizations may sell property financed with tax-exempt bonds. These sales could cause the bond issue to become taxable. This article provides basic information concerning remedial actions needed, if necessary, to preserve the tax-exempt status of the bond issue.

TEGE ACT 11th Report
The eleventh report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT).

ARRA and HIRE Act Bond Guidance
Guidance on bond provisions of the ARRA and HIRE Act.

TEB Post-Issuance Compliance
Provides basic post-issuance information for issuers of tax-advantaged bonds.

TEB Voluntary Compliance
Provides information about post-issuance and voluntary compliance.

TEB Financial Restructuring Compliance
Provides information for issuers or conduit borrowers with defaulted or distressed obligations.

TEB Archives
Past articles and information on Tax Exempt Bonds topics.

Contact TEB
If you need to contact Tax Exempt Bonds this page will provide you with contact information.

TEB Published Guidance
Information and guidance for the Tax Exempt Bond Community.

TEB FAQs
Frequently Asked Questions about Tax Exempt Bond topics.

Page Last Reviewed or Updated: 26-Mar-2014

The H&r Block Free Tax File

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