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Tax return Index A Alien Resident, Resident alien. Tax return American Institute in Taiwan, U. Tax return S. Tax return employees of, American Institute in Taiwan. Tax return American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. Tax return Last year, Bona fide resident for part of a year. Tax return Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. Tax return , Reassignment. Tax return Treaty provisions, Special agreements and treaties. Tax return Voting by absentee ballot, Effect of voting by absentee ballot. 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Tax return Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. Tax return S. Tax return Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. Tax return Social security number, Social security number. 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Tax return possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. Tax return Meeting bona fide residence or physical presence test, Extension of time to meet tests. Tax return F Fellowships, Scholarships and fellowships. Tax return Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. Tax return Figuring U. Tax return S. Tax return income tax, Figuring actual tax. Tax return Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. 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Tax return Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. Tax return Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. Tax return , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. Tax return 2350, How to get an extension. Tax return 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. Tax return 4868, Automatic 6-month extension. Tax return 673, Statement. Tax return 8689, Non-USVI resident with USVI income. Tax return 8822, Reminders W-4, Foreign tax credit. Tax return Free tax services, Free help with your tax return. Tax return Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. Tax return Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. Tax return Where to file, Resident of Guam. Tax return H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. Tax return Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. Tax return Expenses, Housing expenses. Tax return I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. Tax return Blocked, Blocked Income Community, Community income. Tax return Corporation, Income from a corporation. Tax return Earned, Foreign Earned Income, Foreign camps. Tax return , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. Tax return Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. Tax return Pensions and annuities, Pensions and annuities. Tax return , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. Tax return Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. Tax return Reimbursement of moving expenses, Reimbursement of moving expenses. Tax return Rental, Rental income. Tax return Royalties, Royalties. Tax return Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. Tax return Source of, Source of Earned Income Stock options, Stock options. Tax return Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. Tax return Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. Tax return Income exclusion, Limit on Excludable Amount, Physical presence test. Tax return Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. Tax return N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Tax return Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. Tax return Where to file, Resident of the Commonwealth of the Northern Mariana Islands. Tax return P Part-year exclusion, Part-year exclusion. Tax return Pay for personal services, Earned income. Tax return , Common Benefits Paying U. Tax return S. 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Tax return Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. Tax return Employee expenses, Reimbursement of employee expenses. Tax return Moving expenses, Reimbursement of moving expenses. Tax return Resident alien defined, Resident alien. Tax return Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. Tax return Second foreign household, Second foreign household. Tax return , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? 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Tax Relief for Victims of Severe Storms, Flooding, Mudslides and Landslides in West Virginia

Updated 4/20/2012 to include Lincoln and Mingo counties

WVA-2012-2, March 27, 2012

CHARLESTON — Victims of the severe storms, flooding, mudslides and landslides that began on March 15, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Lincoln, Logan and Mingo counties a federal disaster area. Individuals who reside or have a business in this county may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after March 15, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after March 15, and on or before March 30, as long as the deposits are made by March 30, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after March 15 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after March 15 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after March 15 and on or before March 30 provided the taxpayer makes these deposits by March 30.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 06-Mar-2014

The Tax Return

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