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H&r Block Taxes

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H&r Block Taxes

H&r block taxes Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. H&r block taxes Tax questions. H&r block taxes Useful Items - You may want to see: Note. H&r block taxes After 2013, Publication 590 will be split into two separate publications as follows. H&r block taxes Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. H&r block taxes This publication will include the rules for rollover and conversion contributions. H&r block taxes Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. H&r block taxes This publication will include the rules for required minimum distributions and IRA beneficiaries. H&r block taxes What's New for 2013 Traditional IRA contribution and deduction limit. H&r block taxes  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. H&r block taxes If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. H&r block taxes For more information, see How Much Can Be Contributed? in chapter 1. H&r block taxes Roth IRA contribution limit. H&r block taxes  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. H&r block taxes If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. H&r block taxes However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. H&r block taxes For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. H&r block taxes Modified AGI limit for traditional IRA contributions increased. H&r block taxes  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. H&r block taxes If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. H&r block taxes If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. H&r block taxes See How Much Can You Deduct? in chapter 1. H&r block taxes Modified AGI limit for Roth IRA contributions increased. H&r block taxes  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. H&r block taxes Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. H&r block taxes You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. H&r block taxes Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. H&r block taxes You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. H&r block taxes Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. H&r block taxes You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. H&r block taxes See Can You Contribute to a Roth IRA? in chapter 2. H&r block taxes Net Investment Income Tax. H&r block taxes  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). H&r block taxes However, these distributions are taken into account when determining the modified adjusted gross income threshold. H&r block taxes Distributions from a nonqualified retirement plan are included in net investment income. H&r block taxes See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. H&r block taxes Kay Bailey Hutchison Spousal IRA. H&r block taxes . H&r block taxes  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. H&r block taxes There are no changes to the rules regarding these IRAs. H&r block taxes See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. H&r block taxes What's New for 2014 Modified AGI limit for traditional IRA contributions increased. H&r block taxes  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. H&r block taxes If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. H&r block taxes If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. H&r block taxes Modified AGI limit for Roth IRA contributions increased. H&r block taxes  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. H&r block taxes Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. H&r block taxes You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. H&r block taxes Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. H&r block taxes You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. H&r block taxes Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. H&r block taxes You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. H&r block taxes Reminders Future developments. H&r block taxes  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. H&r block taxes irs. H&r block taxes gov/pub590. H&r block taxes Simplified employee pension (SEP). H&r block taxes  SEP IRAs are not covered in this publication. H&r block taxes They are covered in Publication 560, Retirement Plans for Small Business. H&r block taxes Deemed IRAs. H&r block taxes  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. H&r block taxes If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. H&r block taxes An employee's account can be treated as a traditional IRA or a Roth IRA. H&r block taxes For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. H&r block taxes Contributions to both traditional and Roth IRAs. H&r block taxes  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. H&r block taxes Statement of required minimum distribution (RMD). H&r block taxes  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. H&r block taxes The report or offer must include the date by which the amount must be distributed. H&r block taxes The report is due January 31 of the year in which the minimum distribution is required. H&r block taxes It can be provided with the year-end fair market value statement that you normally get each year. H&r block taxes No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. H&r block taxes IRA interest. H&r block taxes  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. H&r block taxes Tax on your traditional IRA is generally deferred until you take a distribution. H&r block taxes Do not report this interest on your return as tax-exempt interest. H&r block taxes For more information on tax-exempt interest, see the instructions for your tax return. H&r block taxes Photographs of missing children. H&r block taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block taxes 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 taxes Introduction This publication discusses individual retirement arrangements (IRAs). H&r block taxes An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. H&r block taxes What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. H&r block taxes In some cases, amounts are not taxed at all if distributed according to the rules. H&r block taxes What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. H&r block taxes It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. H&r block taxes   It also explains the penalties and additional taxes that apply when the rules are not followed. H&r block taxes To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. H&r block taxes How to use this publication. H&r block taxes   The rules that you must follow depend on which type of IRA you have. H&r block taxes Use Table I-1 to help you determine which parts of this publication to read. H&r block taxes Also use Table I-1 if you were referred to this publication from instructions to a form. H&r block taxes Comments and suggestions. H&r block taxes   We welcome your comments about this publication and your suggestions for future editions. H&r block taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block taxes   You can send your comments from www. H&r block taxes irs. H&r block taxes gov/formspubs/. H&r block taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. H&r block taxes   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 taxes Ordering forms and publications. H&r block taxes   Visit www. H&r block taxes irs. H&r block taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&r block taxes Internal Revenue Service 1201 N. H&r block taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block taxes   If you have a tax question, check the information available on IRS. H&r block taxes gov or call 1-800-829-1040. H&r block taxes We cannot answer tax questions sent to either of the above addresses. H&r block taxes Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. H&r block taxes 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. H&r block taxes S. H&r block taxes Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. H&r block taxes Table I-1. H&r block taxes Using This Publication IF you need information on . H&r block taxes . H&r block taxes . H&r block taxes THEN see . H&r block taxes . H&r block taxes . H&r block taxes traditional IRAs chapter 1. H&r block taxes Roth IRAs chapter 2, and parts of  chapter 1. H&r block taxes SIMPLE IRAs chapter 3. H&r block taxes the credit for qualified retirement savings contributions (the saver's credit) chapter 4. H&r block taxes how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. H&r block taxes SEP IRAs and 401(k) plans Publication 560. H&r block taxes Coverdell education savings accounts (formerly called education IRAs) Publication 970. H&r block taxes IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. H&r block taxes . H&r block taxes . H&r block taxes THEN see . H&r block taxes . H&r block taxes . H&r block taxes first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. H&r block taxes then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. H&r block taxes and finally figure how much of your social security is taxable appendix B, worksheet 3. H&r block taxes Table I-2. H&r block taxes How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. H&r block taxes Answers in the middle column apply to traditional IRAs. H&r block taxes Answers in the right column apply to Roth IRAs. H&r block taxes Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. H&r block taxes You must not have reached age  70½ by the end of the year. H&r block taxes See Who Can Open a Traditional IRA? in chapter 1. H&r block taxes No. H&r block taxes You can be any age. H&r block taxes See Can You Contribute to a Roth IRA? in chapter 2. H&r block taxes If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. H&r block taxes For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. H&r block taxes  There is no upper limit on how much you can earn and still contribute. H&r block taxes See How Much Can Be Contributed? in chapter 1. H&r block taxes Yes. H&r block taxes For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. H&r block taxes See How Much Can Be Contributed? and Table 2-1 in chapter 2. H&r block taxes Can I deduct contributions to a Yes. H&r block taxes You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. H&r block taxes See How Much Can You Deduct? in chapter 1. H&r block taxes No. H&r block taxes You can never deduct contributions to a Roth IRA. H&r block taxes See What Is a Roth IRA? in chapter 2. H&r block taxes Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. H&r block taxes In that case, you must file Form 8606. H&r block taxes See Nondeductible Contributions in chapter 1. H&r block taxes No. H&r block taxes You do not have to file a form if you contribute to a Roth IRA. H&r block taxes See Contributions not reported in chapter 2. H&r block taxes Do I have to start taking distributions when I reach a certain age from a Yes. H&r block taxes You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. H&r block taxes See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. H&r block taxes No. H&r block taxes If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. H&r block taxes See Are Distributions Taxable? in chapter 2. H&r block taxes However, if you are the beneficiary of a Roth IRA, you may have to take distributions. H&r block taxes See Distributions After Owner's Death in chapter 2. H&r block taxes How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. H&r block taxes See Are Distributions Taxable? in chapter 1. H&r block taxes Distributions from a Roth IRA are not taxed as long as you meet certain criteria. H&r block taxes See Are Distributions Taxable? in chapter 2. H&r block taxes Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. H&r block taxes If you have, file Form 8606. H&r block taxes See Nondeductible Contributions in chapter 1. H&r block taxes Yes. H&r block taxes File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). 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The H&r Block Taxes

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