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Where Do I File 2011 Taxes

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Where Do I File 2011 Taxes

Where do i file 2011 taxes 6. Where do i file 2011 taxes   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Where do i file 2011 taxes Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Where do i file 2011 taxes Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Where do i file 2011 taxes S. Where do i file 2011 taxes Tax Treaties See chapter 7 for information about getting these publications. Where do i file 2011 taxes Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Where do i file 2011 taxes See Table 6-1 at the end of this chapter for a list of these countries. Where do i file 2011 taxes Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Where do i file 2011 taxes If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Where do i file 2011 taxes Treaty benefits generally are available to residents of the United States. Where do i file 2011 taxes They generally are not available to U. Where do i file 2011 taxes S. Where do i file 2011 taxes citizens who do not reside in the United States. Where do i file 2011 taxes However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Where do i file 2011 taxes S. Where do i file 2011 taxes citizens residing in the treaty countries. Where do i file 2011 taxes U. Where do i file 2011 taxes S. Where do i file 2011 taxes citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Where do i file 2011 taxes Certification of U. Where do i file 2011 taxes S. Where do i file 2011 taxes residency. Where do i file 2011 taxes   Use Form 8802, Application for United States Residency Certification, to request certification of U. Where do i file 2011 taxes S. Where do i file 2011 taxes residency for purposes of claiming benefits under a tax treaty. Where do i file 2011 taxes Certification can be requested for the current and any prior calendar years. Where do i file 2011 taxes You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Where do i file 2011 taxes Common Benefits Some common tax treaty benefits are explained below. Where do i file 2011 taxes The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Where do i file 2011 taxes Benefits provided by certain treaties are not provided by others. Where do i file 2011 taxes Personal service income. Where do i file 2011 taxes If you are a U. Where do i file 2011 taxes S. Where do i file 2011 taxes resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Where do i file 2011 taxes Professors and teachers. Where do i file 2011 taxes If you are a U. Where do i file 2011 taxes S. Where do i file 2011 taxes resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Where do i file 2011 taxes Students, trainees, and apprentices. Where do i file 2011 taxes If you are a U. Where do i file 2011 taxes S. Where do i file 2011 taxes resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Where do i file 2011 taxes Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Where do i file 2011 taxes Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Where do i file 2011 taxes Pensions and annuities. Where do i file 2011 taxes If you are a U. Where do i file 2011 taxes S. Where do i file 2011 taxes resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Where do i file 2011 taxes Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Where do i file 2011 taxes Investment income. Where do i file 2011 taxes If you are a U. Where do i file 2011 taxes S. Where do i file 2011 taxes resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Where do i file 2011 taxes Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Where do i file 2011 taxes Tax credit provisions. Where do i file 2011 taxes If you are a U. Where do i file 2011 taxes S. Where do i file 2011 taxes resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Where do i file 2011 taxes Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Where do i file 2011 taxes S. Where do i file 2011 taxes tax on the income. Where do i file 2011 taxes Nondiscrimination provisions. Where do i file 2011 taxes Most U. Where do i file 2011 taxes S. Where do i file 2011 taxes tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Where do i file 2011 taxes S. Where do i file 2011 taxes citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Where do i file 2011 taxes Saving clauses. Where do i file 2011 taxes U. Where do i file 2011 taxes S. Where do i file 2011 taxes treaties contain saving clauses that provide that the treaties do not affect the U. Where do i file 2011 taxes S. Where do i file 2011 taxes taxation of its own citizens and residents. Where do i file 2011 taxes As a result, U. Where do i file 2011 taxes S. Where do i file 2011 taxes citizens and residents generally cannot use the treaty to reduce their U. Where do i file 2011 taxes S. Where do i file 2011 taxes tax liability. Where do i file 2011 taxes However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Where do i file 2011 taxes S. Where do i file 2011 taxes citizens or residents. Where do i file 2011 taxes It is important that you examine the applicable saving clause to determine if an exception applies. Where do i file 2011 taxes More information on treaties. Where do i file 2011 taxes   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Where do i file 2011 taxes Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Where do i file 2011 taxes S. Where do i file 2011 taxes ” appears in the treaty exemption discussions in Publication 901. Where do i file 2011 taxes   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Where do i file 2011 taxes Competent Authority Assistance If you are a U. Where do i file 2011 taxes S. Where do i file 2011 taxes citizen or resident alien, you can request assistance from the U. Where do i file 2011 taxes S. Where do i file 2011 taxes competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Where do i file 2011 taxes You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Where do i file 2011 taxes The U. Where do i file 2011 taxes S. Where do i file 2011 taxes competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Where do i file 2011 taxes Effect of request for assistance. Where do i file 2011 taxes   If your request provides a basis for competent authority assistance, the U. Where do i file 2011 taxes S. Where do i file 2011 taxes competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Where do i file 2011 taxes How to make your request. Where do i file 2011 taxes   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Where do i file 2011 taxes You are denied treaty benefits. Where do i file 2011 taxes Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Where do i file 2011 taxes   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Where do i file 2011 taxes Some of the steps you should consider taking include the following. Where do i file 2011 taxes Filing a protective claim for credit or refund of U. Where do i file 2011 taxes S. Where do i file 2011 taxes taxes. Where do i file 2011 taxes Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Where do i file 2011 taxes Avoiding the lapse or termination of your right to appeal any tax determination. Where do i file 2011 taxes Complying with all applicable procedures for invoking competent authority consideration. Where do i file 2011 taxes Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Where do i file 2011 taxes S. Where do i file 2011 taxes or treaty country tax. Where do i file 2011 taxes Taxpayers can consult with the U. Where do i file 2011 taxes S. Where do i file 2011 taxes competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Where do i file 2011 taxes   The request should contain all essential items of information, including the following items. Where do i file 2011 taxes A reference to the treaty and the treaty provisions on which the request is based. Where do i file 2011 taxes The years and amounts involved in both U. Where do i file 2011 taxes S. Where do i file 2011 taxes dollars and foreign currency. Where do i file 2011 taxes A brief description of the issues for which competent authority assistance is requested. Where do i file 2011 taxes   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Where do i file 2011 taxes Revenue Procedure 2006-54 is available at www. Where do i file 2011 taxes irs. Where do i file 2011 taxes gov/irb/2006-49_IRB/ar13. Where do i file 2011 taxes html. Where do i file 2011 taxes   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Where do i file 2011 taxes S. Where do i file 2011 taxes competent authority assistance under tax treaties. Where do i file 2011 taxes As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Where do i file 2011 taxes    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Where do i file 2011 taxes   In the case of U. Where do i file 2011 taxes S. Where do i file 2011 taxes - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Where do i file 2011 taxes If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Where do i file 2011 taxes Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Where do i file 2011 taxes This table is updated through October 31, 2013. Where do i file 2011 taxes You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Where do i file 2011 taxes You can obtain the text of most U. Where do i file 2011 taxes S. Where do i file 2011 taxes treaties at IRS. Where do i file 2011 taxes gov. Where do i file 2011 taxes You also can request the text of treaties from the Department of Treasury at the following address. Where do i file 2011 taxes Department of Treasury Office of Business and Public Liaison Rm. Where do i file 2011 taxes 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Where do i file 2011 taxes S. Where do i file 2011 taxes Virgin Islands, you can call the IRS at 1-800-829-1040. Where do i file 2011 taxes Table 6–1. Where do i file 2011 taxes List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Where do i file 2011 taxes D. Where do i file 2011 taxes ) Australia TIAS 10773 Dec. Where do i file 2011 taxes 1, 1983 1986-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 220 1986-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 246 Protocol TIAS Jan. Where do i file 2011 taxes 1, 2004     Austria TIAS Jan. Where do i file 2011 taxes 1, 1999     Bangladesh TIAS Jan. Where do i file 2011 taxes 1, 2007     Barbados TIAS 11090 Jan. Where do i file 2011 taxes 1, 1984 1991-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 436 1991-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 466 Protocol TIAS Jan. Where do i file 2011 taxes 1, 2005     Belgium TIAS Jan. Where do i file 2011 taxes 1, 2008     Bulgaria TIAS Jan. Where do i file 2011 taxes 1, 2009     Canada2 TIAS 11087 Jan. Where do i file 2011 taxes 1, 1985 1986-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 258 1987-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 298 Protocol TIAS Jan. Where do i file 2011 taxes 1, 2009     China, People's Republic of TIAS 12065 Jan. Where do i file 2011 taxes 1, 1987 1988-1 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 414 1988-1 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 447 Commonwealth of Independent States3 TIAS 8225 Jan. Where do i file 2011 taxes 1, 1976 1976-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 463 1976-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 475 Cyprus TIAS 10965 Jan. Where do i file 2011 taxes 1, 1986 1989-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 280 1989-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 314 Czech Republic TIAS Jan. Where do i file 2011 taxes 1, 1993     Denmark TIAS Jan. Where do i file 2011 taxes 1, 2001     Protocol TIAS Jan. Where do i file 2011 taxes 1, 2008     Egypt TIAS 10149 Jan. Where do i file 2011 taxes 1, 1982 1982-1 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 219 1982-1 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 243 Estonia TIAS Jan. Where do i file 2011 taxes 1, 2000     Finland TIAS 12101 Jan. Where do i file 2011 taxes 1, 1991     Protocol TIAS Jan. Where do i file 2011 taxes 1, 2008     France TIAS Jan. Where do i file 2011 taxes 1, 1996     Protocol TIAS Jan. Where do i file 2011 taxes 1, 2009     Germany TIAS Jan. Where do i file 2011 taxes 1, 1990     Protocol TIAS Jan. Where do i file 2011 taxes 1, 2008     Greece TIAS 2902 Jan. Where do i file 2011 taxes 1, 1953 1958-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 1054 T. Where do i file 2011 taxes D. Where do i file 2011 taxes 6109, 1954-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 638 Hungary TIAS 9560 Jan. Where do i file 2011 taxes 1, 1980 1980-1 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 333 1980-1 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 354 Iceland TIAS 8151 Jan. Where do i file 2011 taxes 1, 2009     India TIAS Jan. Where do i file 2011 taxes 1, 1991     Indonesia TIAS 11593 Jan. Where do i file 2011 taxes 1, 1990     Ireland TIAS Jan. Where do i file 2011 taxes 1, 1998     Israel TIAS Jan. Where do i file 2011 taxes 1, 1995     Italy TIAS Jan. Where do i file 2011 taxes 1, 2010     Jamaica TIAS 10207 Jan. Where do i file 2011 taxes 1, 1982 1982-1 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 257 1982-1 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 291 Japan TIAS Jan. Where do i file 2011 taxes 1, 2005     Kazakhstan TIAS Jan. Where do i file 2011 taxes 1, 1996     Korea, South TIAS 9506 Jan. Where do i file 2011 taxes 1, 1980 1979-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 435 1979-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 458 Latvia TIAS Jan. Where do i file 2011 taxes 1, 2000     Lithuania TIAS Jan. Where do i file 2011 taxes 1, 2000     Luxembourg TIAS Jan. Where do i file 2011 taxes 1, 2001     Malta TIAS Jan. Where do i file 2011 taxes 1, 2011     Mexico TIAS Jan. Where do i file 2011 taxes 1,1994     Protocol TIAS Jan. Where do i file 2011 taxes 1, 2004               Table 6–1 (continued). Where do i file 2011 taxes Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Where do i file 2011 taxes D. Where do i file 2011 taxes ) Morocco TIAS 10195 Jan. Where do i file 2011 taxes 1, 1981 1982-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 405 1982-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 427 Netherlands TIAS Jan. Where do i file 2011 taxes 1, 1994     Protocol TIAS Jan. Where do i file 2011 taxes 1, 2005     New Zealand TIAS 10772 Nov. Where do i file 2011 taxes 2, 1983 1990-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 274 1990-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 303 Protocol TIAS Jan. Where do i file 2011 taxes 1, 2011     Norway TIAS 7474 Jan. Where do i file 2011 taxes 1, 1971 1973-1 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 669 1973-1 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 693 Protocol TIAS 10205 Jan. Where do i file 2011 taxes 1, 1982 1982-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 440 1982-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 454 Pakistan TIAS 4232 Jan. Where do i file 2011 taxes 1, 1959 1960-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 646 T. Where do i file 2011 taxes D. Where do i file 2011 taxes 6431, 1960-1 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 755 Philippines TIAS 10417 Jan. Where do i file 2011 taxes 1, 1983 1984-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 384 1984-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 412 Poland TIAS 8486 Jan. Where do i file 2011 taxes 1, 1974 1977-1 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 416 1977-1 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 427 Portugal TIAS Jan. Where do i file 2011 taxes 1, 1996     Romania TIAS 8228 Jan. Where do i file 2011 taxes 1, 1974 1976-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 492 1976-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 504 Russia TIAS Jan. Where do i file 2011 taxes 1, 1994     Slovak Republic TIAS Jan. Where do i file 2011 taxes 1, 1993     Slovenia TIAS Jan. Where do i file 2011 taxes 1, 2002     South Africa TIAS Jan. Where do i file 2011 taxes 1, 1998     Spain TIAS Jan. Where do i file 2011 taxes 1, 1991     Sri Lanka TIAS Jan. Where do i file 2011 taxes 1, 2004     Sweden TIAS Jan. Where do i file 2011 taxes 1, 1996     Protocol TIAS Jan. Where do i file 2011 taxes 1, 2007     Switzerland TIAS Jan. Where do i file 2011 taxes 1, 1998     Thailand TIAS Jan. Where do i file 2011 taxes 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Where do i file 2011 taxes 1, 1970 1971-2 C. Where do i file 2011 taxes B. Where do i file 2011 taxes 479   Tunisia TIAS Jan. Where do i file 2011 taxes 1, 1990     Turkey TIAS Jan. Where do i file 2011 taxes 1, 1998     Ukraine TIAS Jan. Where do i file 2011 taxes 1, 2001     United Kingdom TIAS Jan. Where do i file 2011 taxes 1, 2004     Venezuela TIAS Jan. Where do i file 2011 taxes 1, 2000      1(TIAS) — Treaties and Other International Act Series. Where do i file 2011 taxes  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Where do i file 2011 taxes 3The U. Where do i file 2011 taxes S. Where do i file 2011 taxes -U. Where do i file 2011 taxes S. Where do i file 2011 taxes S. Where do i file 2011 taxes R. Where do i file 2011 taxes income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Where do i file 2011 taxes Prev  Up  Next   Home   More Online Publications
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Understanding Your CP53A Notice

We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to reissue your refund.


What you need to do

  • If you don’t receive your refund check or a follow-up letter within 10 weeks, call us at 1-866-682-7451 x733.
  • If you call us before then, we won’t have any information about the status of your refund until we complete the research on your account.

Answers to Common Questions

Why was my direct deposit refund returned to the IRS?
A financial institution will reject a refund for a variety of reasons. Most often, one of the following items doesn’t match its records:

  • Name
  • SSN
  • Routing number
  • Account number

Why will it take up to 10 weeks to receive my refund?
We must research your account to determine if you are entitled to the refund. We try to balance customer service and tax compliance by reviewing tax returns to prevent fraudulent or erroneous refunds. However, these critical reviews add time to refund processing. Refund timeframes are also affected by:

  • Bankruptcy
  • An open audit
  • A balance due on a related account (such as a different tax year)

Will calling the IRS give me additional information or speed my refund?
No, calling the IRS won’t do anything to speed your refund. You don’t need to call us unless we ask you to. If we need more information to process your refund, we’ll contact you by mail. Our telephone assistors won’t be able to provide any additional information.

Is the estimated date my tax preparer, tax software, or “Where’s My Refund” provided a guarantee of when I’ll get my refund?
Unfortunately, we can’t guarantee the date when a taxpayer will get his or her refund. While we can provide an estimate, this is a “best-case scenario” where the tax return doesn’t require any additional review or corrections.We work hard to issue refunds as quickly as possible. However, you shouldn’t make major financial decisions based on the estimated issue date of a tax refund.

Can I direct part of my refund into my tax professional’s checking or savings account to pay my tax preparation fee?
No. You can direct your refund to any of your checking or savings accounts. You can’t direct your refund to someone else’s account (except for your spouse’s account when you have a joint refund).


Tips for next year

If you request a direct deposit refund, ensure the account you specify is in your name (or your spouse’s if you have a joint refund).

Page Last Reviewed or Updated: 04-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
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  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Where Do I File 2011 Taxes

Where do i file 2011 taxes 5. Where do i file 2011 taxes   Manufacturers Taxes Table of Contents Importer. Where do i file 2011 taxes Use considered sale. Where do i file 2011 taxes Lease considered sale. Where do i file 2011 taxes Bonus goods. Where do i file 2011 taxes Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Where do i file 2011 taxes Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Where do i file 2011 taxes CoalExported. Where do i file 2011 taxes Taxable TiresQualifying intercity or local bus. Where do i file 2011 taxes Qualifying school bus. Where do i file 2011 taxes Gas Guzzler TaxVehicles not subject to tax. Where do i file 2011 taxes Imported automobiles. Where do i file 2011 taxes VaccinesConditions to allowance. Where do i file 2011 taxes Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. Where do i file 2011 taxes Manufacturer. Where do i file 2011 taxes   The term “manufacturer” includes a producer or importer. Where do i file 2011 taxes A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. Where do i file 2011 taxes If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. Where do i file 2011 taxes   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Where do i file 2011 taxes The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. Where do i file 2011 taxes Importer. Where do i file 2011 taxes   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. Where do i file 2011 taxes Sale. Where do i file 2011 taxes   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. Where do i file 2011 taxes Use considered sale. Where do i file 2011 taxes   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Where do i file 2011 taxes Lease considered sale. Where do i file 2011 taxes   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Where do i file 2011 taxes However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. Where do i file 2011 taxes Manufacturers taxes based on sale price. Where do i file 2011 taxes   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. Where do i file 2011 taxes The taxes imposed on coal are based either on the sale price or the weight. Where do i file 2011 taxes   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. Where do i file 2011 taxes However, you include certain charges made when a taxable article is sold and you exclude others. Where do i file 2011 taxes To figure the price on which you base the tax, use the following rules. Where do i file 2011 taxes Include both the following charges in the price. Where do i file 2011 taxes Any charge for coverings or containers (regardless of their nature). Where do i file 2011 taxes Any charge incident to placing the article in a condition packed ready for shipment. Where do i file 2011 taxes Exclude all the following amounts from the price. Where do i file 2011 taxes The manufacturers excise tax, whether or not it is stated as a separate charge. Where do i file 2011 taxes The transportation charges pursuant to the sale. Where do i file 2011 taxes The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Where do i file 2011 taxes Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. Where do i file 2011 taxes Discounts, rebates, and similar allowances actually granted to the purchaser. Where do i file 2011 taxes Local advertising charges. Where do i file 2011 taxes A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. Where do i file 2011 taxes Charges for warranty paid at the purchaser's option. Where do i file 2011 taxes However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. Where do i file 2011 taxes Bonus goods. Where do i file 2011 taxes   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Where do i file 2011 taxes Figure the tax only on the sale price attributable to the taxable articles. Where do i file 2011 taxes Example. Where do i file 2011 taxes A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Where do i file 2011 taxes The sale price of the shipment is $1,500. Where do i file 2011 taxes The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Where do i file 2011 taxes Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). Where do i file 2011 taxes The remaining $375 is allocated to the nontaxable articles. Where do i file 2011 taxes Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Where do i file 2011 taxes When the title passes depends on the intention of the parties as gathered from the contract of sale. Where do i file 2011 taxes In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Where do i file 2011 taxes If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Where do i file 2011 taxes The manufacturer is liable for the tax. Where do i file 2011 taxes Partial payments. Where do i file 2011 taxes   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. Where do i file 2011 taxes To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Where do i file 2011 taxes Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Where do i file 2011 taxes Sale of an article to a state or local government for the exclusive use of the state or local government. Where do i file 2011 taxes This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Where do i file 2011 taxes State is defined in Definitions in chapter 1. Where do i file 2011 taxes Sale of an article to a nonprofit educational organization for its exclusive use. Where do i file 2011 taxes This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Where do i file 2011 taxes Nonprofit educational organization is defined under Communications Tax in chapter 4. Where do i file 2011 taxes Sale of an article to a qualified blood collector organization. Where do i file 2011 taxes This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Where do i file 2011 taxes Qualified blood collector organizations are defined under Communications Tax in chapter 4. Where do i file 2011 taxes Sale of an article for use by the purchaser as supplies for vessels. Where do i file 2011 taxes This exemption does not apply to the taxes on coal and vaccines. Where do i file 2011 taxes Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. Where do i file 2011 taxes Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. Where do i file 2011 taxes This exemption does not apply to the tax on coal and tires. Where do i file 2011 taxes Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Where do i file 2011 taxes If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and sold them. Where do i file 2011 taxes Sale of an article for export or for resale by the purchaser to a second purchaser for export. Where do i file 2011 taxes The article may be exported to a foreign country or to a possession of the United States. Where do i file 2011 taxes A vaccine shipped to a possession of the United States is not considered to be exported. Where do i file 2011 taxes If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. Where do i file 2011 taxes Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Where do i file 2011 taxes S. Where do i file 2011 taxes jurisdiction in Alaska. Where do i file 2011 taxes For tire exemptions, see section 4221(e)(2). Where do i file 2011 taxes Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Where do i file 2011 taxes Registration requirements. Where do i file 2011 taxes   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Where do i file 2011 taxes See the Form 637 instructions for more information. Where do i file 2011 taxes Exceptions to registration requirements. Where do i file 2011 taxes   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. Where do i file 2011 taxes Certification requirement. Where do i file 2011 taxes   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. Where do i file 2011 taxes The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. Where do i file 2011 taxes   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. Where do i file 2011 taxes See Regulations section 48. Where do i file 2011 taxes 4221-5(c) for the certificate requirements. Where do i file 2011 taxes   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. Where do i file 2011 taxes See Regulations section 48. Where do i file 2011 taxes 4221-4(d) for the certificate requirements. Where do i file 2011 taxes Proof of export requirement. Where do i file 2011 taxes   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Where do i file 2011 taxes See Regulations section 48. Where do i file 2011 taxes 4221-3(d) for evidence that qualifies as proof of exportation. Where do i file 2011 taxes Proof of resale for further manufacture requirement. Where do i file 2011 taxes   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. Where do i file 2011 taxes See Regulations section 48. Where do i file 2011 taxes 4221-2(c) for evidence that qualifies as proof of resale. Where do i file 2011 taxes Information to be furnished to purchaser. Where do i file 2011 taxes   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. Where do i file 2011 taxes Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. Where do i file 2011 taxes The claim must set forth in detail the facts upon which the claim is based. Where do i file 2011 taxes Uses, sales, and exports. Where do i file 2011 taxes   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). Where do i file 2011 taxes Export. Where do i file 2011 taxes   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. Where do i file 2011 taxes In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Where do i file 2011 taxes Price readjustments. Where do i file 2011 taxes   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. Where do i file 2011 taxes Conditions to allowance. Where do i file 2011 taxes   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. Where do i file 2011 taxes The claimant sold the article at a tax-excluded price. Where do i file 2011 taxes The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Where do i file 2011 taxes The person has obtained the written consent of the ultimate vendor to make the claim. Where do i file 2011 taxes The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Where do i file 2011 taxes Claim for further manufacture. Where do i file 2011 taxes   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Where do i file 2011 taxes The name and address of the manufacturer and the date of payment. Where do i file 2011 taxes An identification of the article for which the credit or refund is claimed. Where do i file 2011 taxes The amount of tax paid on the article and the date on which it was paid. Where do i file 2011 taxes Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. Where do i file 2011 taxes An identification of the second article. Where do i file 2011 taxes   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. Where do i file 2011 taxes The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Where do i file 2011 taxes Claim for price readjustment. Where do i file 2011 taxes   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. Where do i file 2011 taxes A description of the circumstances that gave rise to the price readjustment. Where do i file 2011 taxes An identification of the article whose price was readjusted. Where do i file 2011 taxes The price at which the article was sold. Where do i file 2011 taxes The amount of tax paid on the article and the date on which it was paid. Where do i file 2011 taxes The name and address of the purchaser. Where do i file 2011 taxes The amount repaid to the purchaser or credited to the purchaser's account. Where do i file 2011 taxes Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Where do i file 2011 taxes This includes any parts or accessories sold on or in connection with the sale of those articles. Where do i file 2011 taxes Pay this tax with Form 720. Where do i file 2011 taxes No tax deposits are required. Where do i file 2011 taxes Sport fishing equipment includes all the following items. Where do i file 2011 taxes Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. Where do i file 2011 taxes Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). Where do i file 2011 taxes The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. Where do i file 2011 taxes Fishing tip-ups and tilts. Where do i file 2011 taxes Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Where do i file 2011 taxes See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Where do i file 2011 taxes Fishing rods and fishing poles. Where do i file 2011 taxes   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Where do i file 2011 taxes The tax is paid by the manufacturer, producer, or importer. Where do i file 2011 taxes Fishing tackle boxes. Where do i file 2011 taxes   The tax on fishing tackle boxes is 3% of the sales price. Where do i file 2011 taxes The tax is paid by the manufacturer, producer, or importer. Where do i file 2011 taxes Electric outboard boat motors. Where do i file 2011 taxes   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Where do i file 2011 taxes This includes any parts or accessories sold on or in connection with the sale of those articles. Where do i file 2011 taxes Certain equipment resale. Where do i file 2011 taxes   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Where do i file 2011 taxes If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Where do i file 2011 taxes If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. Where do i file 2011 taxes The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Where do i file 2011 taxes   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. Where do i file 2011 taxes The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Where do i file 2011 taxes Related person. Where do i file 2011 taxes   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). Where do i file 2011 taxes Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Where do i file 2011 taxes 11) of the sales price. Where do i file 2011 taxes The tax is paid by the manufacturer, producer, or importer. Where do i file 2011 taxes It applies to bows having a peak draw weight of 30 pounds or more. Where do i file 2011 taxes The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. Where do i file 2011 taxes Pay this tax with Form 720. Where do i file 2011 taxes No tax deposits are required. Where do i file 2011 taxes Arrow Shafts The tax on arrow shafts is listed on Form 720. Where do i file 2011 taxes The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. Where do i file 2011 taxes It measures 18 inches or more in overall length. Where do i file 2011 taxes It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Where do i file 2011 taxes Exemption for certain wooden arrows. Where do i file 2011 taxes   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. Where do i file 2011 taxes It measures 5/16 of an inch or less in diameter. Where do i file 2011 taxes It is not suitable for use with a taxable bow, described earlier. Where do i file 2011 taxes Pay this tax with Form 720. Where do i file 2011 taxes No tax deposits are required. Where do i file 2011 taxes Coal A tax is imposed on the first sale of coal mined in the United States. Where do i file 2011 taxes The producer of the coal is liable for the tax. Where do i file 2011 taxes The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Where do i file 2011 taxes Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. Where do i file 2011 taxes A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). Where do i file 2011 taxes The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. Where do i file 2011 taxes Tax rates. Where do i file 2011 taxes   The tax on underground-mined coal is the lower of: $1. Where do i file 2011 taxes 10 a ton, or 4. Where do i file 2011 taxes 4% of the sale price. Where do i file 2011 taxes   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Where do i file 2011 taxes 4% of the sale price. Where do i file 2011 taxes   Coal will be taxed at the 4. Where do i file 2011 taxes 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Where do i file 2011 taxes 50 a ton for surface-mined coal. Where do i file 2011 taxes Apply the tax proportionately if a sale or use includes a portion of a ton. Where do i file 2011 taxes Example. Where do i file 2011 taxes If you sell 21,000 pounds (10. Where do i file 2011 taxes 5 tons) of coal from an underground mine for $525, the price per ton is $50. Where do i file 2011 taxes The tax is $1. Where do i file 2011 taxes 10 × 10. Where do i file 2011 taxes 5 tons ($11. Where do i file 2011 taxes 55). Where do i file 2011 taxes Coal production. Where do i file 2011 taxes   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Where do i file 2011 taxes Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Where do i file 2011 taxes   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Where do i file 2011 taxes In some cases, a single mine may yield coal from both surface mining and underground mining. Where do i file 2011 taxes Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. Where do i file 2011 taxes Determining tonnage or selling price. Where do i file 2011 taxes   The producer pays the tax on coal at the time of sale or use. Where do i file 2011 taxes In figuring the selling price for applying the tax, the point of sale is f. Where do i file 2011 taxes o. Where do i file 2011 taxes b. Where do i file 2011 taxes (free on board) mine or f. Where do i file 2011 taxes o. Where do i file 2011 taxes b. Where do i file 2011 taxes cleaning plant if you clean the coal before selling it. Where do i file 2011 taxes This applies even if you sell the coal for a delivered price. Where do i file 2011 taxes The f. Where do i file 2011 taxes o. Where do i file 2011 taxes b. Where do i file 2011 taxes mine or f. Where do i file 2011 taxes o. Where do i file 2011 taxes b. Where do i file 2011 taxes cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. Where do i file 2011 taxes 4% rate. Where do i file 2011 taxes   The tax applies to the full amount of coal sold. Where do i file 2011 taxes However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. Where do i file 2011 taxes Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Where do i file 2011 taxes   Do not include in the sales price the excise tax imposed on coal. Where do i file 2011 taxes Coal used by the producer. Where do i file 2011 taxes   The tax on coal applies if the coal is used by the producer in other than a mining process. Where do i file 2011 taxes A mining process means the same for this purpose as for percentage depletion. Where do i file 2011 taxes For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. Where do i file 2011 taxes In this case, the tax applies only when you sell the coal. Where do i file 2011 taxes The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. Where do i file 2011 taxes However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. Where do i file 2011 taxes   You must use a constructive sale price to figure the tax under the 4. Where do i file 2011 taxes 4% rate if you use the coal in other than a mining process. Where do i file 2011 taxes Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Where do i file 2011 taxes o. Where do i file 2011 taxes b. Where do i file 2011 taxes mine or cleaning plant. Where do i file 2011 taxes Normally, you use the same constructive price used to figure your percentage depletion deduction. Where do i file 2011 taxes Blending. Where do i file 2011 taxes   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. Where do i file 2011 taxes Figure the tax separately for each type of coal in the blend. Where do i file 2011 taxes Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. Where do i file 2011 taxes Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. Where do i file 2011 taxes However, the tax is limited to 4. Where do i file 2011 taxes 4% of the sale price per ton of the blended coal. Where do i file 2011 taxes Exemption from tax. Where do i file 2011 taxes   The tax does not apply to sales of lignite and imported coal. Where do i file 2011 taxes The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Where do i file 2011 taxes Exported. Where do i file 2011 taxes   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. Where do i file 2011 taxes   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. Where do i file 2011 taxes For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. Where do i file 2011 taxes   Proof of export includes any of the following items. Where do i file 2011 taxes A copy of the export bill of lading issued by the delivering carrier. Where do i file 2011 taxes A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Where do i file 2011 taxes A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Where do i file 2011 taxes If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Where do i file 2011 taxes Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Where do i file 2011 taxes A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Where do i file 2011 taxes 0945 ($. Where do i file 2011 taxes 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. Where do i file 2011 taxes The three categories for reporting the tax and the tax rate are listed below. Where do i file 2011 taxes Taxable tires other than biasply or super single tires at $. Where do i file 2011 taxes 0945. Where do i file 2011 taxes Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Where do i file 2011 taxes 04725. Where do i file 2011 taxes Taxable tires, super single tires designed for steering at $. Where do i file 2011 taxes 0945. Where do i file 2011 taxes A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. Where do i file 2011 taxes A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. Where do i file 2011 taxes A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Where do i file 2011 taxes Special rule, manufacturer's retail stores. Where do i file 2011 taxes   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. Where do i file 2011 taxes Tires on imported articles. Where do i file 2011 taxes   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). Where do i file 2011 taxes Tires exempt from tax. Where do i file 2011 taxes   The tax on taxable tires does not apply to the following items. Where do i file 2011 taxes Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. Where do i file 2011 taxes Tire carcasses not suitable for commercial use. Where do i file 2011 taxes Tires for use on qualifying intercity, local, and school buses. Where do i file 2011 taxes For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Where do i file 2011 taxes Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Where do i file 2011 taxes Tires of a type used exclusively on mobile machinery. Where do i file 2011 taxes A taxable tire used on mobile machinery is not exempt from tax. Where do i file 2011 taxes Qualifying intercity or local bus. Where do i file 2011 taxes   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). Where do i file 2011 taxes Qualifying school bus. Where do i file 2011 taxes   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Where do i file 2011 taxes Credit or refund. Where do i file 2011 taxes   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. Where do i file 2011 taxes   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. Where do i file 2011 taxes   The person who paid the tax is eligible to make the claim. Where do i file 2011 taxes Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. Where do i file 2011 taxes 5 miles per gallon. Where do i file 2011 taxes If you import an automobile for personal use, you may be liable for this tax. Where do i file 2011 taxes Figure the tax on Form 6197, as discussed later. Where do i file 2011 taxes The tax rate is based on fuel economy rating. Where do i file 2011 taxes The tax rates for the gas guzzler tax are shown on Form 6197. Where do i file 2011 taxes A person that lengthens an existing automobile is the manufacturer of an automobile. Where do i file 2011 taxes Automobiles. Where do i file 2011 taxes   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. Where do i file 2011 taxes Vehicles not subject to tax. Where do i file 2011 taxes   For the gas guzzler tax, the following vehicles are not considered automobiles. Where do i file 2011 taxes Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Where do i file 2011 taxes Vehicles operated exclusively on a rail or rails. Where do i file 2011 taxes Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. Where do i file 2011 taxes Vehicles treated under 49 U. Where do i file 2011 taxes S. Where do i file 2011 taxes C. Where do i file 2011 taxes 32901 (1978) as non-passenger automobiles. Where do i file 2011 taxes This includes limousines manufactured primarily to transport more than 10 persons. Where do i file 2011 taxes   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. Where do i file 2011 taxes   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Where do i file 2011 taxes Model type. Where do i file 2011 taxes   Model type is a particular class of automobile as determined by EPA regulations. Where do i file 2011 taxes Fuel economy. Where do i file 2011 taxes   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Where do i file 2011 taxes 1 mile as figured by the EPA. Where do i file 2011 taxes Imported automobiles. Where do i file 2011 taxes   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Where do i file 2011 taxes An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. Where do i file 2011 taxes   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. Where do i file 2011 taxes   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. Where do i file 2011 taxes A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). Where do i file 2011 taxes   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. Where do i file 2011 taxes Exemptions. Where do i file 2011 taxes   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. Where do i file 2011 taxes However, see Vehicles not subject to tax, earlier. Where do i file 2011 taxes Form 6197. Where do i file 2011 taxes   Use Form 6197 to figure your tax liability for each quarter. Where do i file 2011 taxes Attach Form 6197 to your Form 720 for the quarter. Where do i file 2011 taxes See the Form 6197 instructions for more information and the one-time filing rules. Where do i file 2011 taxes Credit or refund. Where do i file 2011 taxes   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. Where do i file 2011 taxes For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Where do i file 2011 taxes Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Where do i file 2011 taxes A taxable vaccine means any of the following vaccines. Where do i file 2011 taxes Any vaccine containing diphtheria toxoid. Where do i file 2011 taxes Any vaccine containing tetanus toxoid. Where do i file 2011 taxes Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Where do i file 2011 taxes Any vaccine containing polio virus. Where do i file 2011 taxes Any vaccine against measles. Where do i file 2011 taxes Any vaccine against mumps. Where do i file 2011 taxes Any vaccine against rubella. Where do i file 2011 taxes Any vaccine against hepatitis A. Where do i file 2011 taxes Any vaccine against hepatitis B. Where do i file 2011 taxes Any vaccine against chicken pox. Where do i file 2011 taxes Any vaccine against rotavirus gastroenteritis. Where do i file 2011 taxes Any HIB vaccine. Where do i file 2011 taxes Any conjugate vaccine against streptococcus pneumoniae. Where do i file 2011 taxes Any trivalent vaccine against influenza or any other vaccine against influenza. Where do i file 2011 taxes Any meningococcal vaccine. Where do i file 2011 taxes Any vaccine against the human papillomavirus. Where do i file 2011 taxes The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. Where do i file 2011 taxes The tax is $. Where do i file 2011 taxes 75 per dose of each taxable vaccine. Where do i file 2011 taxes The tax per dose on a vaccine that contains more than one taxable vaccine is $. Where do i file 2011 taxes 75 times the number of taxable vaccines. Where do i file 2011 taxes Taxable use. Where do i file 2011 taxes   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. Where do i file 2011 taxes Credit or refund. Where do i file 2011 taxes   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. Where do i file 2011 taxes The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Where do i file 2011 taxes Conditions to allowance. Where do i file 2011 taxes   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. Where do i file 2011 taxes Taxable Medical Devices Taxable medical devices. Where do i file 2011 taxes   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Where do i file 2011 taxes 3% (. Where do i file 2011 taxes 023) of the sales price. Where do i file 2011 taxes A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. Where do i file 2011 taxes There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Where do i file 2011 taxes There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). Where do i file 2011 taxes See T. Where do i file 2011 taxes D. Where do i file 2011 taxes 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. Where do i file 2011 taxes More information. Where do i file 2011 taxes   For more information on the medical device tax, see section 4191, T. Where do i file 2011 taxes D. Where do i file 2011 taxes 9604, and Notice 2012-77. Where do i file 2011 taxes You can find T. Where do i file 2011 taxes D. Where do i file 2011 taxes 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Where do i file 2011 taxes R. Where do i file 2011 taxes B. Where do i file 2011 taxes 2012-52 at www. Where do i file 2011 taxes irs. Where do i file 2011 taxes gov/pub/irs-irbs/irb12-52. Where do i file 2011 taxes pdf. Where do i file 2011 taxes Prev  Up  Next   Home   More Online Publications