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1040x Online Form

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1040x Online Form

1040x online form Index A Actual knowledge Innocent spouse relief, Actual Knowledge or Reason To Know Separation of liability relief, Actual Knowledge Assistance (see Tax help) B Burden of proof, separation of liability, Burden of proof. 1040x online form C Comments on publication, Comments and suggestions. 1040x online form Community property law, relief from liability arising from, Community Property Laws Community property laws, Community Property Laws D Decedent, Form 8857 filed by or on behalf of a decedent. 1040x online form Domestic violence (separation of liability), Exception for spousal abuse or domestic violence. 1040x online form E Equitable relief Conditions for getting, Conditions for Getting Equitable Relief Factors for determining whether to grant, Factors for Determining Whether To Grant Equitable Relief Refunds, Refunds Under Equitable Relief Erroneous items, Erroneous Items Executors (see Decedent) F Flowcharts, Flowcharts Form 8857 Filled-in example, Filled-in Form 8857 For decedent, Form 8857 filed by or on behalf of a decedent. 1040x online form Tax Court review, Tax Court Review of Request When to file, When to file Form 8857. 1040x online form Free tax services, How To Get Tax Help H Help (see Tax help) How to request relief, How To Request Relief I Indications of unfairness Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief Injured spouse relief, Publication 971 - Additional Material Innocent spouse relief, Innocent Spouse Relief J Joint and several liability, Publication 971 - Additional Material L Limitations on Relief, Limitations on Relief M More information (see Tax help) N No joint return filed, Relief for Married Persons Who Did Not File Joint Returns P Partial relief, innocent spouse relief, Partial relief when a portion of erroneous item is unknown. 1040x online form Publications (see Tax help) Q Questions & Answers, Publication 971 - Additional Material R Reason to know, Actual Knowledge or Reason To Know Refunds, Refunds Limit on amount of refund, Limit on Amount of Refund Proof required, Proof Required Under equitable relief, Refunds Under Equitable Relief S Separation of liability relief, Separation of Liability Relief Spousal abuse, The IRS Must Contact Your Spouse or Former Spouse, Exception for spousal abuse or domestic violence. 1040x online form Spousal notification, The IRS Must Contact Your Spouse or Former Spouse, Publication 971 - Additional Material Suggestions for publication, Comments and suggestions. 1040x online form T Tax Court review, Tax Court Review of Request Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. 1040x online form TEFRA partnership proceedings, Exception for agreements relating to TEFRA partnership proceedings. 1040x online form Transferee liability, Transferee liability not affected by innocent spouse relief provisions. 1040x online form Transfers of property to avoid tax, Transfers of Property To Avoid Tax TTY/TDD information, How To Get Tax Help U Underpaid tax, Equitable Relief Understated tax, Understated Tax United States Tax Court, Tax Court Review of Request W When to file Form 8857, When to file Form 8857. 1040x online form Prev  Up     Home   More Online Publications
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Tax Information for Bond Professionals

IRS Revises Form for Tax-Exempt Bonds
IR-2005-12– The IRS today released a revised form used by municipalities and other issuers of tax-exempt bonds to make arbitrage related payments.

Circular 230 Tax Professionals
The Office of Professional Responsibility (OPR) establishes and enforces consistent standards of competence, integrity and conduct for tax professionals enrolled agents, attorneys, CPAs, and other individuals and groups covered by Circular 230.

Index of Applicable Federal Rates (AFRs)
Each month, the IRS provides various prescribed rates for federal income tax purposes. These rates, known as Applicable Federal Rates, or AFRs, are regularly published as Revenue Rulings. The Revenue Rulings containing current and recent-past AFRs are available here in Adobe PDF format.

TEB CPE Texts
A series of articles published by the Service as the Tax Exempt Bonds Continuing Professional Education Technical Instruction Program.

Page Last Reviewed or Updated: 19-Feb-2014

The 1040x Online Form

1040x online form Index A Affiliated corporations, Aircraft used by affiliated corporations. 1040x online form Agri-biodiesel, defined, Agri-biodiesel. 1040x online form Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. 1040x online form Alaska, Transportation between the continental U. 1040x online form S. 1040x online form and Alaska or Hawaii. 1040x online form , Transportation within Alaska or Hawaii. 1040x online form , Alaska and Hawaii. 1040x online form Baggage, Excess baggage. 1040x online form Bonus tickets, Bonus tickets. 1040x online form Credits or refunds, Credits or refunds. 1040x online form Exemptions, Exemptions. 1040x online form Export, Exportation. 1040x online form Fixed-wing aircraft, Fixed-wing aircraft uses. 1040x online form Hawaii, Transportation between the continental U. 1040x online form S. 1040x online form and Alaska or Hawaii. 1040x online form , Transportation within Alaska or Hawaii. 1040x online form , Alaska and Hawaii. 1040x online form Helicopters, Certain helicopter uses. 1040x online form , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. 1040x online form Package tours, Package tours. 1040x online form Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. 1040x online form , Liability for tax. 1040x online form Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. 1040x online form Travel agency, Liability for tax. 1040x online form Uninterrupted international, Uninterrupted international air transportation. 1040x online form Aircraft, Fixed-wing aircraft uses. 1040x online form Affiliated corporations, Aircraft used by affiliated corporations. 1040x online form Small planes, Small aircraft. 1040x online form Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. 1040x online form 15). 1040x online form Alaska Air transportation taxes, Transportation between the continental U. 1040x online form S. 1040x online form and Alaska or Hawaii. 1040x online form Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. 1040x online form Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. 1040x online form Alternative fuel, defined, Other fuels. 1040x online form American Red Cross, International organizations and the American Red Cross. 1040x online form Answering service, Answering services. 1040x online form Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. 1040x online form Approved terminal, defined, Approved terminal or refinery. 1040x online form Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. 1040x online form B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. 1040x online form Blended taxable fuel, defined, Blended taxable fuel. 1040x online form Blender, defined, Blender. 1040x online form Blocked pump, Blocked pump. 1040x online form Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. 1040x online form 11). 1040x online form , Qualified blood collector organizations. 1040x online form Boats, In a boat engaged in commercial fishing (No. 1040x online form 4). 1040x online form Bonus tickets, Bonus tickets. 1040x online form Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. 1040x online form Bulk transfer/terminal system, defined, Bulk transfer/terminal system. 1040x online form Buses, In certain intercity and local buses (No. 1040x online form 5). 1040x online form , In a qualified local bus (No. 1040x online form 6). 1040x online form , In a school bus (No. 1040x online form 7). 1040x online form Tire tax, Qualifying intercity or local bus. 1040x online form C Cellulosic biofuel, Cellulosic biofuel. 1040x online form Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. 1040x online form Exemptions, Exemption from tax. 1040x online form Producer, Coal Production, Coal production. 1040x online form Selling price, Determining tonnage or selling price. 1040x online form Tax rates, Tax rates. 1040x online form Coin-operated telephones, Coin-operated telephones. 1040x online form Comments, Comments and suggestions. 1040x online form Commercial aviation, In commercial aviation (other than foreign trade). 1040x online form Commercial fishing, In a boat engaged in commercial fishing (No. 1040x online form 4). 1040x online form Commercial waterway transportation, Commercial waterway transportation. 1040x online form Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. 1040x online form Local telephone service, Local telephone service. 1040x online form Local-only service, Local-only service. 1040x online form Private communication service, Private communication service. 1040x online form Teletypewriter exchange service, Teletypewriter exchange service. 1040x online form Credit card purchases Aviation gasoline, Credit card purchases. 1040x online form Gasoline, Credit card purchases. 1040x online form Kerosene for use in aviation, Credit card purchases. 1040x online form Undyed diesel fuel, Credit Card Purchases. 1040x online form Undyed kerosene, Credit Card Purchases. 1040x online form Credit or refund Gas guzzler tax, Credit or refund. 1040x online form Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. 1040x online form Retail tax, Credits or refunds. 1040x online form Tire tax, Credit or refund. 1040x online form Vaccines, Credit or refund. 1040x online form Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. 1040x online form Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. 1040x online form Enterer, defined, Enterer. 1040x online form Entry, defined, Entry. 1040x online form Environmental taxes Credit or refund, Credits or refunds. 1040x online form Exceptions, Exceptions. 1040x online form Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. 1040x online form Exempt communication services American Red Cross, International organizations and the American Red Cross. 1040x online form Answering service, Answering services. 1040x online form Coin-operated telephones, Coin-operated telephones. 1040x online form Installation charges, Installation charges. 1040x online form International organizations, International organizations and the American Red Cross. 1040x online form Mobile radio telephone service, Mobile radio telephone service. 1040x online form News services, News services. 1040x online form Nonprofit educational organizations, Nonprofit educational organizations. 1040x online form Nonprofit hospitals, Nonprofit hospitals. 1040x online form Private communication service, Private communication service. 1040x online form Qualified blood collector organizations, Qualified blood collector organizations. 1040x online form Radio broadcasts, News services. 1040x online form Security systems, Telephone-operated security systems. 1040x online form Exempt sales, heavy trucks, Sales exempt from tax. 1040x online form Exemptions Air transportation taxes, Exemptions. 1040x online form Bonus tickets, Bonus tickets. 1040x online form Coal, Exemption from tax. 1040x online form Communications taxes, Exemptions Federal government, Federal, state, and local government. 1040x online form Fixed-wing aircraft, Fixed-wing aircraft uses. 1040x online form For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. 1040x online form Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. 1040x online form Military personnel, Military personnel on international trips. 1040x online form Nonprofit educational organizations, Federal, state, and local government. 1040x online form , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. 1040x online form , Exemptions Taxable tires, Tires exempt from tax. 1040x online form Vessel supplies, Exemptions Export, Export (No. 1040x online form 3). 1040x online form Exported taxable fuel, Exported taxable fuel. 1040x online form F Farming, On a farm for farming purposes (No. 1040x online form 1). 1040x online form Federal government, Federal, state, and local government. 1040x online form Fishing, In a boat engaged in commercial fishing (No. 1040x online form 4). 1040x online form Fishing rods and fishing poles. 1040x online form , Fishing rods and fishing poles. 1040x online form Fishing tackle boxes, Fishing tackle boxes. 1040x online form Fixed-wing aircraft, Fixed-wing aircraft uses. 1040x online form Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. 1040x online form 9). 1040x online form Form 1363, Exportation. 1040x online form 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. 1040x online form , Attachments to Form 720. 1040x online form 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. 1040x online form 720, Claiming A Refund, Form 6197. 1040x online form , Filing Form 720 720X, Form 720X. 1040x online form 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. 1040x online form Due dates, Due dates. 1040x online form Final return, Final return. 1040x online form Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. 1040x online form Gas guzzler tax Automobiles, Automobiles. 1040x online form Credit or refund, Credit or refund. 1040x online form Limousines, Automobiles. 1040x online form Vehicles not subject to tax, Vehicles not subject to tax. 1040x online form Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. 1040x online form H Hawaii, air transportation taxes, Transportation between the continental U. 1040x online form S. 1040x online form and Alaska or Hawaii. 1040x online form Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. 1040x online form Further manufacture, Further manufacture. 1040x online form Installment sales, Installment sales. 1040x online form Parts or accessories, Parts or accessories. 1040x online form Presumptive retail sales price, Presumptive retail sales price. 1040x online form Related persons, Related person. 1040x online form Separate purchases, Separate purchase. 1040x online form Tax base, Determination of tax base. 1040x online form Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. 1040x online form Help (see Tax help) Highway vehicle, Highway vehicle. 1040x online form , In a highway vehicle owned by the United States that is not used on a highway (No. 1040x online form 12). 1040x online form Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. 1040x online form I Identifying number, Taxpayer identification number. 1040x online form Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. 1040x online form 5). 1040x online form Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. 1040x online form Local-only service, Local-only service. 1040x online form M Manufacturer, defined, Manufacturer. 1040x online form Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. 1040x online form Lease payments, Partial payments. 1040x online form Partial payments, Partial payments. 1040x online form Registration, Registration requirements. 1040x online form Related person, Related person. 1040x online form Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. 1040x online form Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. 1040x online form Military aircraft, In military aircraft (No. 1040x online form 16). 1040x online form Mobile radio telephone service, Mobile radio telephone service. 1040x online form N News services, News services. 1040x online form Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. 1040x online form 13). 1040x online form Nonprofit educational organization use and state use, Nonprofit educational organization and state use. 1040x online form Nonprofit educational organizations, Nonprofit educational organizations. 1040x online form , Federal, state, and local government. 1040x online form Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. 1040x online form 2). 1040x online form Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. 1040x online form Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. 1040x online form Dyed kerosene, Penalty. 1040x online form Pipeline operator, defined, Pipeline operator. 1040x online form Position holder, defined, Position holder. 1040x online form Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. 1040x online form 6). 1040x online form R Rack, defined, Rack. 1040x online form Radio broadcasts, News services. 1040x online form Records, Refiner, defined, Refiner. 1040x online form Refinery, defined, Refinery. 1040x online form Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. 1040x online form Registrant, Taxable fuel registrant. 1040x online form Registrant, defined, Registrant. 1040x online form Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. 1040x online form Sport fishing equipment, Related person. 1040x online form Removal, defined, Removal. 1040x online form Retail tax Credits or refunds, Credits or refunds. 1040x online form Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. 1040x online form S Sale, defined, Sale. 1040x online form Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. 1040x online form Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. 1040x online form Cost of transportation, Manufacturers taxes based on sale price. 1040x online form Delivery costs, Manufacturers taxes based on sale price. 1040x online form Discounts, Manufacturers taxes based on sale price. 1040x online form Installation costs, Manufacturers taxes based on sale price. 1040x online form Insurance costs, Manufacturers taxes based on sale price. 1040x online form Local advertising charges, Manufacturers taxes based on sale price. 1040x online form Manufacturers excise tax, Manufacturers taxes based on sale price. 1040x online form Rebates, Manufacturers taxes based on sale price. 1040x online form Retail dealer preparation costs, Manufacturers taxes based on sale price. 1040x online form Warranty charges, Manufacturers taxes based on sale price. 1040x online form School bus, In a school bus (No. 1040x online form 7). 1040x online form Second generation biofuel, Second generation biofuel. 1040x online form Security systems, Telephone-operated security systems. 1040x online form Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. 1040x online form Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. 1040x online form State and local governments, Federal, state, and local government. 1040x online form State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. 1040x online form 14). 1040x online form State or nonprofit educational organization use, Sales by registered ultimate vendors. 1040x online form State use, Registered ultimate vendor (state use). 1040x online form , State use. 1040x online form State, defined, State. 1040x online form Suggestions, Comments and suggestions. 1040x online form T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. 1040x online form Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. 1040x online form Electric outboard motor, Electric outboard boat motors. 1040x online form International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. 1040x online form Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. 1040x online form Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. 1040x online form Teletypewriter exchange service, Teletypewriter exchange service. 1040x online form Terminal operator, defined, Terminal operator. 1040x online form Terminal, defined, Terminal. 1040x online form Throughputter, defined, Throughputter. 1040x online form Tires Credit against heavy truck tax, Tire credit. 1040x online form Credit or refund of tax, Credit or refund. 1040x online form Train, Use in a train. 1040x online form Train (Diesel-powered), Diesel-powered train. 1040x online form Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. 1040x online form TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. 1040x online form , Two-party exchanges. 1040x online form U Ultimate purchaser, Ultimate purchaser. 1040x online form Uninterrupted international air transportation, Uninterrupted international air transportation. 1040x online form , Military personnel on international trips. 1040x online form Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. 1040x online form 8). 1040x online form Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. 1040x online form Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. 1040x online form Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. 1040x online form Law enforcement, Vehicles not subject to tax. 1040x online form Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. 1040x online form Vessel operator, defined, Vessel operator. 1040x online form W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications