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How Do I File An Amended Tax Return

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How Do I File An Amended Tax Return

How do i file an amended tax return 8. How do i file an amended tax return   Dividends and Other Distributions Table of Contents Reminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. How do i file an amended tax return Reporting tax withheld. How do i file an amended tax return Nominees. How do i file an amended tax return Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. How do i file an amended tax return Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. How do i file an amended tax return Alternative minimum tax treatment. How do i file an amended tax return How To Report Dividend IncomeInvestment interest deducted. How do i file an amended tax return Reminder Foreign-source income. How do i file an amended tax return  If you are a U. How do i file an amended tax return S. How do i file an amended tax return citizen with dividend income from sources outside the United States (foreign-source income), you must report that income on your tax return unless it is exempt by U. How do i file an amended tax return S. How do i file an amended tax return law. How do i file an amended tax return This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. How do i file an amended tax return Introduction This chapter discusses the tax treatment of: Ordinary dividends, Capital gain distributions, Nondividend distributions, and Other distributions you may receive from a corporation or a mutual fund. How do i file an amended tax return This chapter also explains how to report dividend income on your tax return. How do i file an amended tax return Dividends are distributions of money, stock, or other property paid to you by a corporation or by a mutual fund. How do i file an amended tax return You also may receive dividends through a partnership, an estate, a trust, or an association that is taxed as a corporation. How do i file an amended tax return However, some amounts you receive that are called dividends are actually interest income. How do i file an amended tax return (See Dividends that are actually interest under Taxable Interest in chapter 7. How do i file an amended tax return ) Most distributions are paid in cash (or check). How do i file an amended tax return However, distributions can consist of more stock, stock rights, other property, or services. How do i file an amended tax return Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 550 Investment Income and Expenses Form (and Instructions) Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends General Information This section discusses general rules for dividend income. How do i file an amended tax return Tax on unearned income of certain children. How do i file an amended tax return   Part of a child's 2013 unearned income may be taxed at the parent's tax rate. How do i file an amended tax return If it is, Form 8615, Tax for Certain Children Who Have Unearned Income, must be completed and attached to the child's tax return. How do i file an amended tax return If not, Form 8615 is not required and the child's income is taxed at his or her own tax rate. How do i file an amended tax return    Some parents can choose to include the child's interest and dividends on the parent's return if certain requirements are met. How do i file an amended tax return Use Form 8814, Parents' Election To Report Child's Interest and Dividends, for this purpose. How do i file an amended tax return   For more information about the tax on unearned income of children and the parents' election, see chapter 31. How do i file an amended tax return Beneficiary of an estate or trust. How do i file an amended tax return    Dividends and other distributions you receive as a beneficiary of an estate or trust are generally taxable income. How do i file an amended tax return You should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. How do i file an amended tax return , from the fiduciary. How do i file an amended tax return Your copy of Schedule K-1 (Form 1041) and its instructions will tell you where to report the income on your Form 1040. How do i file an amended tax return Social security number (SSN) or individual taxpayer identification number (ITIN). How do i file an amended tax return    You must give your SSN or ITIN to any person required by federal tax law to make a return, statement, or other document that relates to you. How do i file an amended tax return This includes payers of dividends. How do i file an amended tax return If you do not give your SSN or ITIN to the payer of dividends, you may have to pay a penalty. How do i file an amended tax return For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. How do i file an amended tax return Backup withholding. How do i file an amended tax return   Your dividend income is generally not subject to regular withholding. How do i file an amended tax return However, it may be subject to backup withholding to ensure that income tax is collected on the income. How do i file an amended tax return Under backup withholding, the payer of dividends must withhold, as income tax, on the amount you are paid, applying the appropriate withholding rate. How do i file an amended tax return   Backup withholding may also be required if the IRS has determined that you underreported your interest or dividend income. How do i file an amended tax return For more information, see Backup Withholding in chapter 4. How do i file an amended tax return Stock certificate in two or more names. How do i file an amended tax return   If two or more persons hold stock as joint tenants, tenants by the entirety, or tenants in common, each person's share of any dividends from the stock is determined by local law. How do i file an amended tax return Form 1099-DIV. How do i file an amended tax return   Most corporations and mutual funds use Form 1099-DIV, Dividends and Distributions, to show you the distributions you received from them during the year. How do i file an amended tax return Keep this form with your records. How do i file an amended tax return You do not have to attach it to your tax return. How do i file an amended tax return Dividends not reported on Form 1099-DIV. How do i file an amended tax return   Even if you do not receive Form 1099-DIV, you must still report all your taxable dividend income. How do i file an amended tax return For example, you may receive distributive shares of dividends from partnerships or S corporations. How do i file an amended tax return These dividends are reported to you on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. How do i file an amended tax return , and Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc. How do i file an amended tax return Reporting tax withheld. How do i file an amended tax return   If tax is withheld from your dividend income, the payer must give you a Form 1099-DIV that indicates the amount withheld. How do i file an amended tax return Nominees. How do i file an amended tax return   If someone receives distributions as a nominee for you, that person should give you a Form 1099-DIV, which will show distributions received on your behalf. How do i file an amended tax return Form 1099-MISC. How do i file an amended tax return   Certain substitute payments in lieu of dividends or tax-exempt interest received by a broker on your behalf must be reported to you on Form 1099-MISC, Miscellaneous Income, or a similar statement. How do i file an amended tax return See Reporting Substitute Payments under Short Sales in chapter 4 of Publication 550 for more information about reporting these payments. How do i file an amended tax return Incorrect amount shown on a Form 1099. How do i file an amended tax return   If you receive a Form 1099 that shows an incorrect amount (or other incorrect information), you should ask the issuer for a corrected form. How do i file an amended tax return The new Form 1099 you receive will be marked “Corrected. How do i file an amended tax return ” Dividends on stock sold. How do i file an amended tax return   If stock is sold, exchanged, or otherwise disposed of after a dividend is declared but before it is paid, the owner of record (usually the payee shown on the dividend check) must include the dividend in income. How do i file an amended tax return Dividends received in January. How do i file an amended tax return   If a mutual fund (or other regulated investment company) or real estate investment trust (REIT) declares a dividend (including any exempt-interest dividend or capital gain distribution) in October, November, or December, payable to shareholders of record on a date in one of those months but actually pays the dividend during January of the next calendar year, you are considered to have received the dividend on December 31. How do i file an amended tax return You report the dividend in the year it was declared. How do i file an amended tax return Ordinary Dividends Ordinary (taxable) dividends are the most common type of distribution from a corporation or a mutual fund. How do i file an amended tax return They are paid out of earnings and profits and are ordinary income to you. How do i file an amended tax return This means they are not capital gains. How do i file an amended tax return You can assume that any dividend you receive on common or preferred stock is an ordinary dividend unless the paying corporation or mutual fund tells you otherwise. How do i file an amended tax return Ordinary dividends will be shown in box 1a of the Form 1099-DIV you receive. How do i file an amended tax return Qualified Dividends Qualified dividends are the ordinary dividends subject to the same 0%, 15%, or 20% maximum tax rate that applies to net capital gain. How do i file an amended tax return They should be shown in box 1b of the Form 1099-DIV you receive. How do i file an amended tax return The maximum rate of tax on qualified dividends is: 0% on any amount that otherwise would be taxed at a 10% or 15% rate. How do i file an amended tax return 15% on any amount that otherwise would be taxed at rates greater than 15% but less than 39. How do i file an amended tax return 6%. How do i file an amended tax return 20% on any amount that otherwise would be taxed at a 39. How do i file an amended tax return 6% rate. How do i file an amended tax return To qualify for the maximum rate, all of the following requirements must be met. How do i file an amended tax return The dividends must have been paid by a U. How do i file an amended tax return S. How do i file an amended tax return corporation or a qualified foreign corporation. How do i file an amended tax return (See Qualified foreign corporation , later. How do i file an amended tax return ) The dividends are not of the type listed later under Dividends that are not qualified dividends . How do i file an amended tax return You meet the holding period (discussed next). How do i file an amended tax return Holding period. How do i file an amended tax return   You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date. How do i file an amended tax return The ex-dividend date is the first date following the declaration of a dividend on which the buyer of a stock is not entitled to receive the next dividend payment. How do i file an amended tax return Instead, the seller will get the dividend. How do i file an amended tax return   When counting the number of days you held the stock, include the day you disposed of the stock, but not the day you acquired it. How do i file an amended tax return See the examples later. How do i file an amended tax return Exception for preferred stock. How do i file an amended tax return   In the case of preferred stock, you must have held the stock more than 90 days during the 181-day period that begins 90 days before the ex-dividend date if the dividends are due to periods totaling more than 366 days. How do i file an amended tax return If the preferred dividends are due to periods totaling less than 367 days, the holding period in the previous paragraph applies. How do i file an amended tax return Example 1. How do i file an amended tax return You bought 5,000 shares of XYZ Corp. How do i file an amended tax return common stock on July 9, 2013. How do i file an amended tax return XYZ Corp. How do i file an amended tax return paid a cash dividend of 10 cents per share. How do i file an amended tax return The ex-dividend date was July 16, 2013. How do i file an amended tax return Your Form 1099-DIV from XYZ Corp. How do i file an amended tax return shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). How do i file an amended tax return However, you sold the 5,000 shares on August 12, 2013. How do i file an amended tax return You held your shares of XYZ Corp. How do i file an amended tax return for only 34 days of the 121-day period (from July 10, 2013, through August 12, 2013). How do i file an amended tax return The 121-day period began on May 17, 2013 (60 days before the ex-dividend date), and ended on September 14, 2013. How do i file an amended tax return You have no qualified dividends from XYZ Corp. How do i file an amended tax return because you held the XYZ stock for less than 61 days. How do i file an amended tax return Example 2. How do i file an amended tax return Assume the same facts as in Example 1 except that you bought the stock on July 15, 2013 (the day before the ex-dividend date), and you sold the stock on September 16, 2013. How do i file an amended tax return You held the stock for 63 days (from July 16, 2013, through September 16, 2013). How do i file an amended tax return The $500 of qualified dividends shown in box 1b of your Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16, 2013, through September 14, 2013). How do i file an amended tax return Example 3. How do i file an amended tax return You bought 10,000 shares of ABC Mutual Fund common stock on July 9, 2013. How do i file an amended tax return ABC Mutual Fund paid a cash dividend of 10 cents a share. How do i file an amended tax return The ex-dividend date was July 16, 2013. How do i file an amended tax return The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per share. How do i file an amended tax return Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. How do i file an amended tax return However, you sold the 10,000 shares on August 12, 2013. How do i file an amended tax return You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days. How do i file an amended tax return Holding period reduced where risk of loss is diminished. How do i file an amended tax return   When determining whether you met the minimum holding period discussed earlier, you cannot count any day during which you meet any of the following conditions. How do i file an amended tax return You had an option to sell, were under a contractual obligation to sell, or had made (and not closed) a short sale of substantially identical stock or securities. How do i file an amended tax return You were grantor (writer) of an option to buy substantially identical stock or securities. How do i file an amended tax return Your risk of loss is diminished by holding one or more other positions in substantially similar or related property. How do i file an amended tax return   For information about how to apply condition (3), see Regulations section 1. How do i file an amended tax return 246-5. How do i file an amended tax return Qualified foreign corporation. How do i file an amended tax return   A foreign corporation is a qualified foreign corporation if it meets any of the following conditions. How do i file an amended tax return The corporation is incorporated in a U. How do i file an amended tax return S. How do i file an amended tax return possession. How do i file an amended tax return The corporation is eligible for the benefits of a comprehensive income tax treaty with the United States that the Treasury Department determines is satisfactory for this purpose and that includes an exchange of information program. How do i file an amended tax return For a list of those treaties, see Table 8-1. How do i file an amended tax return The corporation does not meet (1) or (2) above, but the stock for which the dividend is paid is readily tradable on an established securities market in the United States. How do i file an amended tax return See Readily tradable stock , later. How do i file an amended tax return Exception. How do i file an amended tax return   A corporation is not a qualified foreign corporation if it is a passive foreign investment company during its tax year in which the dividends are paid or during its previous tax year. How do i file an amended tax return Readily tradable stock. How do i file an amended tax return   Any stock (such as common, ordinary, or preferred) or an American depositary receipt in respect of that stock is considered to satisfy requirement (3) under Qualified foreign corporation , if it is listed on a national securities exchange that is registered under section 6 of the Securities Exchange Act of 1934 or on the Nasdaq Stock Market. How do i file an amended tax return For a list of the exchanges that meet these requirements, see www. How do i file an amended tax return sec. How do i file an amended tax return gov/divisions/marketreg/mrexchanges. How do i file an amended tax return shtml. How do i file an amended tax return Dividends that are not qualified dividends. How do i file an amended tax return   The following dividends are not qualified dividends. How do i file an amended tax return They are not qualified dividends even if they are shown in box 1b of Form 1099-DIV. How do i file an amended tax return Capital gain distributions. How do i file an amended tax return Dividends paid on deposits with mutual savings banks, cooperative banks, credit unions, U. How do i file an amended tax return S. How do i file an amended tax return building and loan associations, U. How do i file an amended tax return S. How do i file an amended tax return savings and loan associations, federal savings and loan associations, and similar financial institutions. How do i file an amended tax return (Report these amounts as interest income. How do i file an amended tax return ) Dividends from a corporation that is a tax-exempt organization or farmer's cooperative during the corporation's tax year in which the dividends were paid or during the corporation's previous tax year. How do i file an amended tax return Dividends paid by a corporation on employer securities held on the date of record by an employee stock ownership plan (ESOP) maintained by that corporation. How do i file an amended tax return Dividends on any share of stock to the extent you are obligated (whether under a short sale or otherwise) to make related payments for positions in substantially similar or related property. How do i file an amended tax return Payments in lieu of dividends, but only if you know or have reason to know the payments are not qualified dividends. How do i file an amended tax return Payments shown in Form 1099-DIV, box 1b, from a foreign corporation to the extent you know or have reason to know the payments are not qualified dividends. How do i file an amended tax return Table 8-1. How do i file an amended tax return Income Tax Treaties Income tax treaties the United States has with the following countries satisfy requirement (2) under Qualified foreign corporation. How do i file an amended tax return Australia Indonesia Romania Austria Ireland Russian Bangladesh Israel Federation Barbados Italy Slovak Belgium Jamaica Republic Bulgaria Japan Slovenia Canada Kazakhstan South Africa China Korea Spain Cyprus Latvia Sri Lanka Czech Lithuania Sweden Republic Luxembourg Switzerland Denmark Malta Thailand Egypt Mexico Trinidad and Estonia Morocco Tobago Finland Netherlands Tunisia France New Zealand Turkey Germany Norway Ukraine Greece Pakistan United Hungary Philippines Kingdom Iceland Poland Venezuela India Portugal     Dividends Used to Buy More Stock The corporation in which you own stock may have a dividend reinvestment plan. How do i file an amended tax return This plan lets you choose to use your dividends to buy (through an agent) more shares of stock in the corporation instead of receiving the dividends in cash. How do i file an amended tax return Most mutual funds also permit shareholders to automatically reinvest distributions in more shares in the fund, instead of receiving cash. How do i file an amended tax return If you use your dividends to buy more stock at a price equal to its fair market value, you still must report the dividends as income. How do i file an amended tax return If you are a member of a dividend reinvestment plan that lets you buy more stock at a price less than its fair market value, you must report as dividend income the fair market value of the additional stock on the dividend payment date. How do i file an amended tax return You also must report as dividend income any service charge subtracted from your cash dividends before the dividends are used to buy the additional stock. How do i file an amended tax return But you may be able to deduct the service charge. How do i file an amended tax return See chapter 28 for more information about deducting expenses of producing income. How do i file an amended tax return In some dividend reinvestment plans, you can invest more cash to buy shares of stock at a price less than fair market value. How do i file an amended tax return If you choose to do this, you must report as dividend income the difference between the cash you invest and the fair market value of the stock you buy. How do i file an amended tax return When figuring this amount, use the fair market value of the stock on the dividend payment date. How do i file an amended tax return Money Market Funds Report amounts you receive from money market funds as dividend income. How do i file an amended tax return Money market funds are a type of mutual fund and should not be confused with bank money market accounts that pay interest. How do i file an amended tax return Capital Gain Distributions Capital gain distributions (also called capital gain dividends) are paid to you or credited to your account by mutual funds (or other regulated investment companies) and real estate investment trusts (REITs). How do i file an amended tax return They will be shown in box 2a of the Form 1099-DIV you receive from the mutual fund or REIT. How do i file an amended tax return Report capital gain distributions as long-term capital gains, regardless of how long you owned your shares in the mutual fund or REIT. How do i file an amended tax return Undistributed capital gains of mutual funds and REITs. How do i file an amended tax return    Some mutual funds and REITs keep their long-term capital gains and pay tax on them. How do i file an amended tax return You must treat your share of these gains as distributions, even though you did not actually receive them. How do i file an amended tax return However, they are not included on Form 1099-DIV. How do i file an amended tax return Instead, they are reported to you in box 1a of Form 2439. How do i file an amended tax return   Report undistributed capital gains (box 1a of Form 2439) as long-term capital gains on Schedule D (Form 1040), column (h), line 11. How do i file an amended tax return   The tax paid on these gains by the mutual fund or REIT is shown in box 2 of Form 2439. How do i file an amended tax return You take credit for this tax by including it on Form 1040, line 71, and checking box a on that line. How do i file an amended tax return Attach Copy B of Form 2439 to your return, and keep Copy C for your records. How do i file an amended tax return Basis adjustment. How do i file an amended tax return   Increase your basis in your mutual fund, or your interest in a REIT, by the difference between the gain you report and the credit you claim for the tax paid. How do i file an amended tax return Additional information. How do i file an amended tax return   For more information on the treatment of distributions from mutual funds, see Publication 550. How do i file an amended tax return Nondividend Distributions A nondividend distribution is a distribution that is not paid out of the earnings and profits of a corporation or a mutual fund. How do i file an amended tax return You should receive a Form 1099-DIV or other statement showing the nondividend distribution. How do i file an amended tax return On Form 1099-DIV, a nondividend distribution will be shown in box 3. How do i file an amended tax return If you do not receive such a statement, you report the distribution as an ordinary dividend. How do i file an amended tax return Basis adjustment. How do i file an amended tax return   A nondividend distribution reduces the basis of your stock. How do i file an amended tax return It is not taxed until your basis in the stock is fully recovered. How do i file an amended tax return This nontaxable portion is also called a return of capital; it is a return of your investment in the stock of the company. How do i file an amended tax return If you buy stock in a corporation in different lots at different times, and you cannot definitely identify the shares subject to the nondividend distribution, reduce the basis of your earliest purchases first. How do i file an amended tax return   When the basis of your stock has been reduced to zero, report any additional nondividend distribution you receive as a capital gain. How do i file an amended tax return Whether you report it as a long-term or short-term capital gain depends on how long you have held the stock. How do i file an amended tax return See Holding Period in chapter 14. How do i file an amended tax return Example. How do i file an amended tax return You bought stock in 2000 for $100. How do i file an amended tax return In 2003, you received a nondividend distribution of $80. How do i file an amended tax return You did not include this amount in your income, but you reduced the basis of your stock to $20. How do i file an amended tax return You received a nondividend distribution of $30 in 2013. How do i file an amended tax return The first $20 of this amount reduced your basis to zero. How do i file an amended tax return You report the other $10 as a long-term capital gain for 2013. How do i file an amended tax return You must report as a long-term capital gain any nondividend distribution you receive on this stock in later years. How do i file an amended tax return Liquidating Distributions Liquidating distributions, sometimes called liquidating dividends, are distributions you receive during a partial or complete liquidation of a corporation. How do i file an amended tax return These distributions are, at least in part, one form of a return of capital. How do i file an amended tax return They may be paid in one or more installments. How do i file an amended tax return You will receive Form 1099-DIV from the corporation showing you the amount of the liquidating distribution in box 8 or 9. How do i file an amended tax return For more information on liquidating distributions, see chapter 1 of Publication 550. How do i file an amended tax return Distributions of Stock and Stock Rights Distributions by a corporation of its own stock are commonly known as stock dividends. How do i file an amended tax return Stock rights (also known as “stock options”) are distributions by a corporation of rights to acquire the corporation's stock. How do i file an amended tax return Generally, stock dividends and stock rights are not taxable to you, and you do not report them on your return. How do i file an amended tax return Taxable stock dividends and stock rights. How do i file an amended tax return   Distributions of stock dividends and stock rights are taxable to you if any of the following apply. How do i file an amended tax return You or any other shareholder have the choice to receive cash or other property instead of stock or stock rights. How do i file an amended tax return The distribution gives cash or other property to some shareholders and an increase in the percentage interest in the corporation's assets or earnings and profits to other shareholders. How do i file an amended tax return The distribution is in convertible preferred stock and has the same result as in (2). How do i file an amended tax return The distribution gives preferred stock to some common stock shareholders and common stock to other common stock shareholders. How do i file an amended tax return The distribution is on preferred stock. How do i file an amended tax return (The distribution, however, is not taxable if it is an increase in the conversion ratio of convertible preferred stock made solely to take into account a stock dividend, stock split, or similar event that would otherwise result in reducing the conversion right. How do i file an amended tax return )   The term “stock” includes rights to acquire stock, and the term “shareholder” includes a holder of rights or of convertible securities. How do i file an amended tax return If you receive taxable stock dividends or stock rights, include their fair market value at the time of distribution in your income. How do i file an amended tax return Preferred stock redeemable at a premium. How do i file an amended tax return   If you hold preferred stock having a redemption price higher than its issue price, the difference (the redemption premium) generally is taxable as a constructive distribution of additional stock on the preferred stock. How do i file an amended tax return For more information, see chapter 1 of Publication 550. How do i file an amended tax return Basis. How do i file an amended tax return   Your basis in stock or stock rights received in a taxable distribution is their fair market value when distributed. How do i file an amended tax return If you receive stock or stock rights that are not taxable to you, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550 for information on how to figure their basis. How do i file an amended tax return Fractional shares. How do i file an amended tax return    You may not own enough stock in a corporation to receive a full share of stock if the corporation declares a stock dividend. How do i file an amended tax return However, with the approval of the shareholders, the corporation may set up a plan in which fractional shares are not issued but instead are sold, and the cash proceeds are given to the shareholders. How do i file an amended tax return Any cash you receive for fractional shares under such a plan is treated as an amount realized on the sale of the fractional shares. How do i file an amended tax return Report this transaction on Form 8949, Sales and Other Dispositions of Capital Assets. How do i file an amended tax return Enter your gain or loss, the difference between the cash you receive and the basis of the fractional shares sold, in column (h) of Schedule D (Form 1040) in Part I or Part II, whichever is appropriate. How do i file an amended tax return    Report these transactions on Form 8949 with the correct box checked. How do i file an amended tax return   For more information on Form 8949 and Schedule D (Form 1040), see chapter 4 of Publication 550. How do i file an amended tax return Also see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). How do i file an amended tax return Example. How do i file an amended tax return You own one share of common stock that you bought on January 3, 2004, for $100. How do i file an amended tax return The corporation declared a common stock dividend of 5% on June 29, 2013. How do i file an amended tax return The fair market value of the stock at the time the stock dividend was declared was $200. How do i file an amended tax return You were paid $10 for the fractional-share stock dividend under a plan described in the discussion above. How do i file an amended tax return You figure your gain or loss as follows: Fair market value of old stock $200. How do i file an amended tax return 00 Fair market value of stock dividend (cash received) +10. How do i file an amended tax return 00 Fair market value of old stock and stock dividend $210. How do i file an amended tax return 00 Basis (cost) of old stock after the stock dividend (($200 ÷ $210) × $100) $95. How do i file an amended tax return 24 Basis (cost) of stock dividend (($10 ÷ $210) × $100) + 4. How do i file an amended tax return 76 Total $100. How do i file an amended tax return 00 Cash received $10. How do i file an amended tax return 00 Basis (cost) of stock dividend − 4. How do i file an amended tax return 76 Gain $5. How do i file an amended tax return 24 Because you had held the share of stock for more than 1 year at the time the stock dividend was declared, your gain on the stock dividend is a long-term capital gain. How do i file an amended tax return Scrip dividends. How do i file an amended tax return   A corporation that declares a stock dividend may issue you a scrip certificate that entitles you to a fractional share. How do i file an amended tax return The certificate is generally nontaxable when you receive it. How do i file an amended tax return If you choose to have the corporation sell the certificate for you and give you the proceeds, your gain or loss is the difference between the proceeds and the portion of your basis in the corporation's stock allocated to the certificate. How do i file an amended tax return   However, if you receive a scrip certificate that you can choose to redeem for cash instead of stock, the certificate is taxable when you receive it. How do i file an amended tax return You must include its fair market value in income on the date you receive it. How do i file an amended tax return Other Distributions You may receive any of the following distributions during the year. How do i file an amended tax return Exempt-interest dividends. How do i file an amended tax return   Exempt-interest dividends you receive from a mutual fund or other regulated investment company, including those received from a qualified fund of funds in any tax year beginning after December 22, 2010, are not included in your taxable income. How do i file an amended tax return Exempt-interest dividends should be shown in box 10 of Form 1099-DIV. How do i file an amended tax return Information reporting requirement. How do i file an amended tax return   Although exempt-interest dividends are not taxable, you must show them on your tax return if you have to file a return. How do i file an amended tax return This is an information reporting requirement and does not change the exempt-interest dividends to taxable income. How do i file an amended tax return Alternative minimum tax treatment. How do i file an amended tax return   Exempt-interest dividends paid from specified private activity bonds may be subject to the alternative minimum tax. How do i file an amended tax return See Alternative Minimum Tax (AMT) in chapter 30 for more information. How do i file an amended tax return Dividends on insurance policies. How do i file an amended tax return    Insurance policy dividends the insurer keeps and uses to pay your premiums are not taxable. How do i file an amended tax return However, you must report as taxable interest income the interest that is paid or credited on dividends left with the insurance company. How do i file an amended tax return    If dividends on an insurance contract (other than a modified endowment contract) are distributed to you, they are a partial return of the premiums you paid. How do i file an amended tax return Do not include them in your gross income until they are more than the total of all net premiums you paid for the contract. How do i file an amended tax return Report any taxable distributions on insurance policies on Form 1040, line 21. How do i file an amended tax return Dividends on veterans' insurance. How do i file an amended tax return   Dividends you receive on veterans' insurance policies are not taxable. How do i file an amended tax return In addition, interest on dividends left with the Department of Veterans Affairs is not taxable. How do i file an amended tax return Patronage dividends. How do i file an amended tax return   Generally, patronage dividends you receive in money from a cooperative organization are included in your income. How do i file an amended tax return   Do not include in your income patronage dividends you receive on: Property bought for your personal use, or Capital assets or depreciable property bought for use in your business. How do i file an amended tax return But you must reduce the basis (cost) of the items bought. How do i file an amended tax return If the dividend is more than the adjusted basis of the assets, you must report the excess as income. How do i file an amended tax return   These rules are the same whether the cooperative paying the dividend is a taxable or tax-exempt cooperative. How do i file an amended tax return Alaska Permanent Fund dividends. How do i file an amended tax return    Do not report these amounts as dividends. How do i file an amended tax return Instead, report these amounts on Form 1040, line 21; Form 1040A, line 13; or Form 1040EZ, line 3. How do i file an amended tax return How To Report Dividend Income Generally, you can use either Form 1040 or Form 1040A to report your dividend income. How do i file an amended tax return Report the total of your ordinary dividends on line 9a of Form 1040 or Form 1040A. How do i file an amended tax return Report qualified dividends on line 9b of Form 1040 or Form 1040A. How do i file an amended tax return If you receive capital gain distributions, you may be able to use Form 1040A or you may have to use Form 1040. How do i file an amended tax return See Exceptions to filing Form 8949 and Schedule D (Form 1040) in chapter 16. How do i file an amended tax return If you receive nondividend distributions required to be reported as capital gains, you must use Form 1040. How do i file an amended tax return You cannot use Form 1040EZ if you receive any dividend income. How do i file an amended tax return Form 1099-DIV. How do i file an amended tax return   If you owned stock on which you received $10 or more in dividends and other distributions, you should receive a Form 1099-DIV. How do i file an amended tax return Even if you do not receive Form 1099-DIV, you must report all your dividend income. How do i file an amended tax return   See Form 1099-DIV for more information on how to report dividend income. How do i file an amended tax return Form 1040A or 1040. How do i file an amended tax return    You must complete Schedule B (Form 1040A or 1040), Part II, and attach it to your Form 1040A or 1040, if: Your ordinary dividends (Form 1099-DIV, box 1a) are more than $1,500, or You received, as a nominee, dividends that actually belong to someone else. How do i file an amended tax return If your ordinary dividends are more than $1,500, you must also complete Schedule B (Form 1040A or 1040), Part III. How do i file an amended tax return   List on Schedule B (Form 1040A or 1040), Part II, line 5, each payer's name and the ordinary dividends you received. How do i file an amended tax return If your securities are held by a brokerage firm (in “street name”), list the name of the brokerage firm shown on Form 1099-DIV as the payer. How do i file an amended tax return If your stock is held by a nominee who is the owner of record, and the nominee credited or paid you dividends on the stock, show the name of the nominee and the dividends you received or for which you were credited. How do i file an amended tax return   Enter on line 6 the total of the amounts listed on line 5. How do i file an amended tax return Also enter this total on line 9a of Form 1040A or 1040. How do i file an amended tax return Qualified dividends. How do i file an amended tax return   Report qualified dividends (Form 1099-DIV, box 1b) on line 9b of Form 1040 or Form 1040A. How do i file an amended tax return The amount in box 1b is already included in box 1a. How do i file an amended tax return Do not add the amount in box 1b to, or substract it from, the amount in box 1a. How do i file an amended tax return   Do not include any of the following on line 9b. How do i file an amended tax return Qualified dividends you received as a nominee. How do i file an amended tax return See Nominees under How to Report Dividend Income in chapter 1 of Publication 550. How do i file an amended tax return Dividends on stock for which you did not meet the holding period. How do i file an amended tax return See Holding period , earlier under Qualified Dividends. How do i file an amended tax return Dividends on any share of stock to the extent you are obligated (whether under a short sale or otherwise) to make related payments for positions in substantially similar or related property. How do i file an amended tax return Payments in lieu of dividends, but only if you know or have reason to know the payments are not qualified dividends. How do i file an amended tax return Payments shown in Form 1099-DIV, box 1b, from a foreign corporation to the extent you know or have reason to know the payments are not qualified dividends. How do i file an amended tax return   If you have qualified dividends, you must figure your tax by completing the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 or 1040A instructions or the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions, whichever applies. How do i file an amended tax return Enter qualified dividends on line 2 of the worksheet. How do i file an amended tax return Investment interest deducted. How do i file an amended tax return   If you claim a deduction for investment interest, you may have to reduce the amount of your qualified dividends that are eligible for the 0%, 15%, or 20% tax rate. How do i file an amended tax return Reduce it by the qualified dividends you choose to include in investment income when figuring the limit on your investment interest deduction. How do i file an amended tax return This is done on the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet. How do i file an amended tax return For more information about the limit on investment interest, see Investment expenses in chapter 23. How do i file an amended tax return Expenses related to dividend income. How do i file an amended tax return   You may be able to deduct expenses related to dividend income if you itemize your deductions on Schedule A (Form 1040). How do i file an amended tax return See chapter 28 for general information about deducting expenses of producing income. How do i file an amended tax return More information. How do i file an amended tax return    For more information about how to report dividend income, see chapter 1 of Publication 550 or the instructions for the form you must file. How do i file an amended tax return Prev  Up  Next   Home   More Online Publications
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IRS VITA Grant Program

The Volunteer Income Tax Assistance (VITA) Grant Program is an IRS initiative designed to promote and support free tax preparation service for the underserved, in both urban and non-urban locations. Service is targeted to low-to-moderate income individuals, persons with disabilities, the elderly, and limited English speaking. IRS awards matching grants each year to organizations that offer free tax preparation services during the tax filing season at locations in all 50 states and the District of Columbia. Congress appropriates this funding to support the Volunteer Income Tax Assistance Program.

This Grant Program is intended to provide direct funds to organizations to:

  • Enable VITA Programs to extend services to underserved populations in hardest-to-reach areas, both urban and non-urban;
  • Increase the capacity to file returns electronically;
  • Heighten quality control;
  • Enhance volunteer training; and
  • Significantly improve the accuracy rate of returns prepared at volunteer sites.

This webpage serves as a resource for organizations interested in applying for a VITA Grant as well as for organizations who have been awarded a grant.

Select from the following categories to get started:

 

Contact the VITA Grant Program at Grant.Program.Office@irs.gov.

Page Last Reviewed or Updated: 07-Nov-2013

The How Do I File An Amended Tax Return

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