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10 40 Ez Online

10 40 ez online Index A Accident benefits, Accident and Health Benefits Achievement awards, Achievement Awards Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. 10 40 ez online Adoption assistance, Adoption Assistance Annual lease value, Annual Lease Value Assistance (see Tax help) Athletic facilities, Athletic Facilities Automobile (see Vehicles) Awards, achievement, Achievement Awards B Bicycle commuting reimbursement, qualified, Qualified bicycle commuting reimbursement. 10 40 ez online C Cafeteria plans, Cafeteria Plans Cents-per-mile rule, What's New, Cents-Per-Mile Rule COBRA premiums, COBRA premiums. 10 40 ez online Comments on publication, Comments and suggestions. 10 40 ez online Commuter highway vehicle, Commuter highway vehicle. 10 40 ez online Commuting rule, Commuting Rule Copying machine use, De Minimis (Minimal) Benefits D Daily lease value, Daily Lease Value De minimis (minimal) benefits In general, De Minimis (Minimal) Benefits Meals, De Minimis Meals Transportation, De Minimis Transportation Benefits Demonstrator cars, Demonstrator cars. 10 40 ez online Dependent care assistance, Dependent Care Assistance Deposit rules, 4. 10 40 ez online Rules for Withholding, Depositing, and Reporting Discounts for employees, Employee Discounts E Educational assistance, Educational Assistance Employee benefit programs Accident and health benefits, Accident and Health Benefits Cafeteria plans, Cafeteria Plans Dependent care assistance, Dependent Care Assistance Educational assistance, Educational Assistance Group-term life insurance, Group-Term Life Insurance Coverage Employee discounts, Employee Discounts Employee stock options, Employee Stock Options Employer-operated eating facility, Employer-operated eating facility for employees. 10 40 ez online Employer-provided cell phones, Employer-Provided Cell Phones Exclusion rules, 2. 10 40 ez online Fringe Benefit Exclusion Rules F Fair market value, Fair market value. 10 40 ez online Fringe benefit overview, 1. 10 40 ez online Fringe Benefit Overview Fringe benefits Special accounting rule, Special accounting rule. 10 40 ez online Valuation rules, 3. 10 40 ez online Fringe Benefit Valuation Rules G General valuation rule, General Valuation Rule Group-term life insurance, Group-Term Life Insurance Coverage H Health benefits, Accident and Health Benefits Health Savings Accounts, Health Savings Accounts Holiday gifts, De Minimis (Minimal) Benefits I Insurance Accident and health, Accident and Health Benefits Group-term life, Group-Term Life Insurance Coverage Long-term care, Exception for certain long-term care benefits. 10 40 ez online L Lease value rule, Lease Value Rule Length of service awards, Achievement Awards Life insurance Group-term, Group-Term Life Insurance Coverage Spouse or dependent, De Minimis (Minimal) Benefits Lodging, Lodging on Your Business Premises Long-term care insurance, Exception for certain long-term care benefits. 10 40 ez online M Meals De minimis, De Minimis Meals On your business premises, Meals on Your Business Premises Medical reimbursement plans, Accident and Health Benefits Minimal benefits, De Minimis (Minimal) Benefits Moving expense reimbursements, Moving Expense Reimbursements N No-additional-cost services, No-Additional-Cost Services Nonpersonal use vehicles, qualified, Qualified nonpersonal use vehicles. 10 40 ez online O Options on stock, Employee Stock Options Outplacement services, Outplacement services. 10 40 ez online P Parking, qualified, Qualified parking. 10 40 ez online Parties, De Minimis (Minimal) Benefits Performance of services, Performance of services. 10 40 ez online Pickup trucks, Pickup trucks. 10 40 ez online Picnics, De Minimis (Minimal) Benefits Prorated annual lease value, Prorated Annual Lease Value Provider defined, Provider of benefit. 10 40 ez online Publications (see Tax help) Q Qualified transportation benefits, Qualified Transportation Benefits R Recipient defined, Recipient of benefit. 10 40 ez online Reimbursements, moving expense, Moving Expense Reimbursements Reporting rules, 4. 10 40 ez online Rules for Withholding, Depositing, and Reporting Retirement planning services, Retirement Planning Services S Safety achievement awards, Achievement Awards Self insurance (medical reimbursement plans), Accident and Health Benefits Services, no-additional-cost, No-Additional-Cost Services Simple Cafeteria Plans, Simple Cafeteria Plans Special accounting rule, Special accounting rule. 10 40 ez online Stock options, employee, Employee Stock Options Suggestions for publication, Comments and suggestions. 10 40 ez online T Tax help, How To Get Tax Help Taxable benefits, Are Fringe Benefits Taxable? Tickets for theater or sporting events, De Minimis (Minimal) Benefits Transit pass, Transit pass. 10 40 ez online Transportation benefits De minimis, De Minimis Transportation Benefits Qualified, Qualified Transportation Benefits TTY/TDD information, How To Get Tax Help Tuition reduction, Tuition Reduction U Unsafe conditions commuting rule, Unsafe Conditions Commuting Rule V Valuation rules, 3. 10 40 ez online Fringe Benefit Valuation Rules Vans, Vans. 10 40 ez online Vehicles Business use of (see Working condition benefits) Commuter highway, Commuter highway vehicle. 10 40 ez online Qualified nonpersonal use, Qualified nonpersonal use vehicles. 10 40 ez online Valuation of, Employer-provided vehicles. 10 40 ez online W Withholding rules, 4. 10 40 ez online Rules for Withholding, Depositing, and Reporting Working condition benefits, Working Condition Benefits Prev  Up     Home   More Online Publications
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Plug-In Electric Drive Vehicle Credit (IRC 30D)

Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks.  

For vehicles acquired after December 31, 2009, the credit is equal to $2,500 plus, for a vehicle which draws propulsion energy from a battery with at least 5 kilowatt hours of capacity, $417, plus an additional $417 for each kilowatt hour of battery capacity in excess of 5 kilowatt hours. The total amount of the credit allowed for a vehicle is limited to $7,500.

The credit begins to phase out for a manufacturer’s vehicles when at least 200,000 qualifying vehicles have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009). For additional information see Notice 2009-89.

Section 30D originally was enacted in the Energy Improvement and Extension Act of 2008. The American Recovery and Reinvestment Act of 2009 amended section 30D effective for vehicles acquired after December 31, 2009.  Section 30D was also modified by the American Taxpayer Relief Act (ATRA) 2013 for certain 2 or 3 wheeled vehicles acquired after December 31, 2011 and before January 1, 2014.

The vehicles must be acquired for use or lease and not for resale. Additionally, the original use of the vehicle must commence with the taxpayer and the vehicle must be used predominantly in the United States. For purposes of the 30D credit, a vehicle is not considered acquired prior to the time when title to the vehicle passes to the taxpayer under state law.

Notice 2009-89 applies to vehicles acquired subsequent to December 31, 2009 and provides procedures that a vehicle manufacturer may use if it chooses to certify that a vehicle meets certain requirements that must be satisfied to claim the Qualified Plug-in Electric Drive Motor Vehicle Credit and the amount of the credit allowable with respect to that vehicle

Credit Amounts for Qualified Vehicles Acquired After December 31, 2009

Qualified Plug-In Electric Drive Motor Vehicle Credit (IRC 30D) Phase Out
The qualified plug-in electric drive motor vehicle credit phases out for a manufacturer’s vehicles over the one-year period beginning with the second calendar quarter after the calendar quarter in which at least 200,000 qualifying vehicles manufactured by that manufacturer have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009) (“phase-out period”). Qualifying vehicles manufactured by that manufacturer are eligible for 50 percent of the credit if acquired in the first two quarters of the phase-out period and 25 percent of the credit if acquired in the third or fourth quarter of the phase-out period.  Vehicles manufactured by that manufacturer are not eligible for a credit if acquired after the phase-out period.

Quarterly Sales by Manufacturer

Page Last Reviewed or Updated: 13-Feb-2014

The 10 40 Ez Online

10 40 ez online 11. 10 40 ez online   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. 10 40 ez online S. 10 40 ez online Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. 10 40 ez online This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 10 40 ez online You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 10 40 ez online These forms are discussed in this chapter. 10 40 ez online To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . 10 40 ez online If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. 10 40 ez online Read Aliens Required To Obtain Sailing or Departure Permits . 10 40 ez online Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. 10 40 ez online Useful Items - You may want to see: Form (and Instructions) 1040-C U. 10 40 ez online S. 10 40 ez online Departing Alien Income Tax Return 2063 U. 10 40 ez online S. 10 40 ez online Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. 10 40 ez online Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. 10 40 ez online If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. 10 40 ez online Category 1. 10 40 ez online   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. 10 40 ez online Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. 10 40 ez online However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. 10 40 ez online   The statement must be presented to an IRS office. 10 40 ez online Category 2. 10 40 ez online    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. 10 40 ez online S. 10 40 ez online tax under U. 10 40 ez online S. 10 40 ez online tax laws (described in chapter 10), and Who receive no other income from U. 10 40 ez online S. 10 40 ez online sources. 10 40 ez online If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. 10 40 ez online This is true even if your income is exempt from U. 10 40 ez online S. 10 40 ez online tax because of an income tax treaty, consular agreement, or international agreement. 10 40 ez online Category 3. 10 40 ez online   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. 10 40 ez online S. 10 40 ez online sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. 10 40 ez online S. 10 40 ez online Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. 10 40 ez online S. 10 40 ez online trade or business. 10 40 ez online (See Interest Income in chapter 3. 10 40 ez online ) Category 4. 10 40 ez online   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. 10 40 ez online S. 10 40 ez online sources while in the United States under those visas, other than: Income from employment authorized by the U. 10 40 ez online S. 10 40 ez online Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. 10 40 ez online S. 10 40 ez online trade or business. 10 40 ez online (See Interest Income in chapter 3. 10 40 ez online ) Category 5. 10 40 ez online   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. 10 40 ez online If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. 10 40 ez online Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. 10 40 ez online S. 10 40 ez online possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. 10 40 ez online S. 10 40 ez online possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. 10 40 ez online Category 6. 10 40 ez online   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. 10 40 ez online S. 10 40 ez online tax. 10 40 ez online Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. 10 40 ez online To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. 10 40 ez online See Forms To File , later. 10 40 ez online You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. 10 40 ez online See Paying Taxes and Obtaining Refunds , later. 10 40 ez online Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. 10 40 ez online Where to get a sailing or departure permit. 10 40 ez online   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. 10 40 ez online When to get a sailing or departure permit. 10 40 ez online   You should get your sailing or departure permit at least 2 weeks before you plan to leave. 10 40 ez online You cannot apply earlier than 30 days before your planned departure date. 10 40 ez online Do not wait until the last minute in case there are unexpected problems. 10 40 ez online Papers to submit. 10 40 ez online   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. 10 40 ez online Bring the following records with you if they apply. 10 40 ez online Your passport and alien registration card or visa. 10 40 ez online Copies of your U. 10 40 ez online S. 10 40 ez online income tax returns filed for the past 2 years. 10 40 ez online If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. 10 40 ez online Receipts for income taxes paid on these returns. 10 40 ez online Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. 10 40 ez online A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. 10 40 ez online If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. 10 40 ez online Proof of estimated tax payments for the past year and this year. 10 40 ez online Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. 10 40 ez online Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. 10 40 ez online Copies of the application for, and approval of, the grant. 10 40 ez online A statement of the amount paid, and your duties and obligations under the grant. 10 40 ez online A list of any previous grants. 10 40 ez online Documents indicating you qualify for any special tax treaty benefits claimed. 10 40 ez online Document verifying your date of departure from the United States, such as an airline ticket. 10 40 ez online Document verifying your U. 10 40 ez online S. 10 40 ez online taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). 10 40 ez online Note. 10 40 ez online   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. 10 40 ez online This applies whether or not your spouse requires a permit. 10 40 ez online Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. 10 40 ez online Employees in the IRS office can assist in filing these forms. 10 40 ez online Both forms have a “certificate of compliance” section. 10 40 ez online When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. 10 40 ez online S. 10 40 ez online tax obligations have been satisfied according to available information. 10 40 ez online Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. 10 40 ez online Form 2063 This is a short form that asks for certain information but does not include a tax computation. 10 40 ez online The following departing aliens can get their sailing or departure permits by filing Form 2063. 10 40 ez online Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. 10 40 ez online Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. 10 40 ez online However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. 10 40 ez online Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. 10 40 ez online The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. 10 40 ez online However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. 10 40 ez online Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. 10 40 ez online Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. 10 40 ez online When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. 10 40 ez online However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. 10 40 ez online See Bond To Ensure Payment , discussed later. 10 40 ez online The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. 10 40 ez online Returning to the United States. 10 40 ez online   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. 10 40 ez online You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. 10 40 ez online   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. 10 40 ez online The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. 10 40 ez online However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. 10 40 ez online Joint return on Form 1040-C. 10 40 ez online   Departing husbands and wives who are nonresident aliens cannot file joint returns. 10 40 ez online However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. 10 40 ez online Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. 10 40 ez online You must also pay any taxes due for past years. 10 40 ez online If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. 10 40 ez online However, the IRS cannot provide a refund at the time of departure. 10 40 ez online If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. 10 40 ez online Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. 10 40 ez online However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. 10 40 ez online The bond must equal the tax due plus interest to the date of payment as figured by the IRS. 10 40 ez online Information about the form of bond and security on it can be obtained from your IRS office. 10 40 ez online Filing Annual U. 10 40 ez online S. 10 40 ez online Income Tax Returns Form 1040-C is not an annual U. 10 40 ez online S. 10 40 ez online income tax return. 10 40 ez online If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. 10 40 ez online Chapters 5 and 7 discuss filing an annual U. 10 40 ez online S. 10 40 ez online income tax return. 10 40 ez online The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. 10 40 ez online S. 10 40 ez online income tax return. 10 40 ez online Prev  Up  Next   Home   More Online Publications