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2010 Tax Form 1040

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2010 Tax Form 1040

2010 tax form 1040 5. 2010 tax form 1040   Manufacturers Taxes Table of Contents Importer. 2010 tax form 1040 Use considered sale. 2010 tax form 1040 Lease considered sale. 2010 tax form 1040 Bonus goods. 2010 tax form 1040 Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. 2010 tax form 1040 Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. 2010 tax form 1040 CoalExported. 2010 tax form 1040 Taxable TiresQualifying intercity or local bus. 2010 tax form 1040 Qualifying school bus. 2010 tax form 1040 Gas Guzzler TaxVehicles not subject to tax. 2010 tax form 1040 Imported automobiles. 2010 tax form 1040 VaccinesConditions to allowance. 2010 tax form 1040 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. 2010 tax form 1040 Manufacturer. 2010 tax form 1040   The term “manufacturer” includes a producer or importer. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. 2010 tax form 1040 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. 2010 tax form 1040 Importer. 2010 tax form 1040   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. 2010 tax form 1040 Sale. 2010 tax form 1040   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. 2010 tax form 1040 Use considered sale. 2010 tax form 1040   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. 2010 tax form 1040 Lease considered sale. 2010 tax form 1040   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. 2010 tax form 1040 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. 2010 tax form 1040 Manufacturers taxes based on sale price. 2010 tax form 1040   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. 2010 tax form 1040 The taxes imposed on coal are based either on the sale price or the weight. 2010 tax form 1040   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. 2010 tax form 1040 However, you include certain charges made when a taxable article is sold and you exclude others. 2010 tax form 1040 To figure the price on which you base the tax, use the following rules. 2010 tax form 1040 Include both the following charges in the price. 2010 tax form 1040 Any charge for coverings or containers (regardless of their nature). 2010 tax form 1040 Any charge incident to placing the article in a condition packed ready for shipment. 2010 tax form 1040 Exclude all the following amounts from the price. 2010 tax form 1040 The manufacturers excise tax, whether or not it is stated as a separate charge. 2010 tax form 1040 The transportation charges pursuant to the sale. 2010 tax form 1040 The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. 2010 tax form 1040 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. 2010 tax form 1040 Discounts, rebates, and similar allowances actually granted to the purchaser. 2010 tax form 1040 Local advertising charges. 2010 tax form 1040 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. 2010 tax form 1040 Charges for warranty paid at the purchaser's option. 2010 tax form 1040 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. 2010 tax form 1040 Bonus goods. 2010 tax form 1040   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. 2010 tax form 1040 Figure the tax only on the sale price attributable to the taxable articles. 2010 tax form 1040 Example. 2010 tax form 1040 A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. 2010 tax form 1040 The sale price of the shipment is $1,500. 2010 tax form 1040 The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. 2010 tax form 1040 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). 2010 tax form 1040 The remaining $375 is allocated to the nontaxable articles. 2010 tax form 1040 Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. 2010 tax form 1040 When the title passes depends on the intention of the parties as gathered from the contract of sale. 2010 tax form 1040 In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. 2010 tax form 1040 If the taxable article is used by the manufacturer, the tax attaches at the time use begins. 2010 tax form 1040 The manufacturer is liable for the tax. 2010 tax form 1040 Partial payments. 2010 tax form 1040   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. 2010 tax form 1040 To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. 2010 tax form 1040 Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. 2010 tax form 1040 Sale of an article to a state or local government for the exclusive use of the state or local government. 2010 tax form 1040 This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 2010 tax form 1040 State is defined in Definitions in chapter 1. 2010 tax form 1040 Sale of an article to a nonprofit educational organization for its exclusive use. 2010 tax form 1040 This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 2010 tax form 1040 Nonprofit educational organization is defined under Communications Tax in chapter 4. 2010 tax form 1040 Sale of an article to a qualified blood collector organization. 2010 tax form 1040 This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. 2010 tax form 1040 Qualified blood collector organizations are defined under Communications Tax in chapter 4. 2010 tax form 1040 Sale of an article for use by the purchaser as supplies for vessels. 2010 tax form 1040 This exemption does not apply to the taxes on coal and vaccines. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 This exemption does not apply to the tax on coal and tires. 2010 tax form 1040 Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. 2010 tax form 1040 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. 2010 tax form 1040 Sale of an article for export or for resale by the purchaser to a second purchaser for export. 2010 tax form 1040 The article may be exported to a foreign country or to a possession of the United States. 2010 tax form 1040 A vaccine shipped to a possession of the United States is not considered to be exported. 2010 tax form 1040 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. 2010 tax form 1040 Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. 2010 tax form 1040 S. 2010 tax form 1040 jurisdiction in Alaska. 2010 tax form 1040 For tire exemptions, see section 4221(e)(2). 2010 tax form 1040 Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. 2010 tax form 1040 Registration requirements. 2010 tax form 1040   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. 2010 tax form 1040 See the Form 637 instructions for more information. 2010 tax form 1040 Exceptions to registration requirements. 2010 tax form 1040   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. 2010 tax form 1040 Certification requirement. 2010 tax form 1040   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. 2010 tax form 1040 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. 2010 tax form 1040   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. 2010 tax form 1040 See Regulations section 48. 2010 tax form 1040 4221-5(c) for the certificate requirements. 2010 tax form 1040   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. 2010 tax form 1040 See Regulations section 48. 2010 tax form 1040 4221-4(d) for the certificate requirements. 2010 tax form 1040 Proof of export requirement. 2010 tax form 1040   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. 2010 tax form 1040 See Regulations section 48. 2010 tax form 1040 4221-3(d) for evidence that qualifies as proof of exportation. 2010 tax form 1040 Proof of resale for further manufacture requirement. 2010 tax form 1040   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. 2010 tax form 1040 See Regulations section 48. 2010 tax form 1040 4221-2(c) for evidence that qualifies as proof of resale. 2010 tax form 1040 Information to be furnished to purchaser. 2010 tax form 1040   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. 2010 tax form 1040 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. 2010 tax form 1040 The claim must set forth in detail the facts upon which the claim is based. 2010 tax form 1040 Uses, sales, and exports. 2010 tax form 1040   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). 2010 tax form 1040 Export. 2010 tax form 1040   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. 2010 tax form 1040 In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. 2010 tax form 1040 Price readjustments. 2010 tax form 1040   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. 2010 tax form 1040 Conditions to allowance. 2010 tax form 1040   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. 2010 tax form 1040 The claimant sold the article at a tax-excluded price. 2010 tax form 1040 The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. 2010 tax form 1040 The person has obtained the written consent of the ultimate vendor to make the claim. 2010 tax form 1040 The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. 2010 tax form 1040 Claim for further manufacture. 2010 tax form 1040   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. 2010 tax form 1040 The name and address of the manufacturer and the date of payment. 2010 tax form 1040 An identification of the article for which the credit or refund is claimed. 2010 tax form 1040 The amount of tax paid on the article and the date on which it was paid. 2010 tax form 1040 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. 2010 tax form 1040 An identification of the second article. 2010 tax form 1040   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. 2010 tax form 1040 The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. 2010 tax form 1040 Claim for price readjustment. 2010 tax form 1040   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. 2010 tax form 1040 A description of the circumstances that gave rise to the price readjustment. 2010 tax form 1040 An identification of the article whose price was readjusted. 2010 tax form 1040 The price at which the article was sold. 2010 tax form 1040 The amount of tax paid on the article and the date on which it was paid. 2010 tax form 1040 The name and address of the purchaser. 2010 tax form 1040 The amount repaid to the purchaser or credited to the purchaser's account. 2010 tax form 1040 Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. 2010 tax form 1040 This includes any parts or accessories sold on or in connection with the sale of those articles. 2010 tax form 1040 Pay this tax with Form 720. 2010 tax form 1040 No tax deposits are required. 2010 tax form 1040 Sport fishing equipment includes all the following items. 2010 tax form 1040 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. 2010 tax form 1040 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)). 2010 tax form 1040 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. 2010 tax form 1040 Fishing tip-ups and tilts. 2010 tax form 1040 Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. 2010 tax form 1040 See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. 2010 tax form 1040 Fishing rods and fishing poles. 2010 tax form 1040   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. 2010 tax form 1040 The tax is paid by the manufacturer, producer, or importer. 2010 tax form 1040 Fishing tackle boxes. 2010 tax form 1040   The tax on fishing tackle boxes is 3% of the sales price. 2010 tax form 1040 The tax is paid by the manufacturer, producer, or importer. 2010 tax form 1040 Electric outboard boat motors. 2010 tax form 1040   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. 2010 tax form 1040 This includes any parts or accessories sold on or in connection with the sale of those articles. 2010 tax form 1040 Certain equipment resale. 2010 tax form 1040   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. 2010 tax form 1040 If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. 2010 tax form 1040 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. 2010 tax form 1040 The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. 2010 tax form 1040   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. 2010 tax form 1040 The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. 2010 tax form 1040 Related person. 2010 tax form 1040   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). 2010 tax form 1040 Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. 2010 tax form 1040 11) of the sales price. 2010 tax form 1040 The tax is paid by the manufacturer, producer, or importer. 2010 tax form 1040 It applies to bows having a peak draw weight of 30 pounds or more. 2010 tax form 1040 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. 2010 tax form 1040 Pay this tax with Form 720. 2010 tax form 1040 No tax deposits are required. 2010 tax form 1040 Arrow Shafts The tax on arrow shafts is listed on Form 720. 2010 tax form 1040 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. 2010 tax form 1040 It measures 18 inches or more in overall length. 2010 tax form 1040 It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. 2010 tax form 1040 Exemption for certain wooden arrows. 2010 tax form 1040   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. 2010 tax form 1040 It measures 5/16 of an inch or less in diameter. 2010 tax form 1040 It is not suitable for use with a taxable bow, described earlier. 2010 tax form 1040 Pay this tax with Form 720. 2010 tax form 1040 No tax deposits are required. 2010 tax form 1040 Coal A tax is imposed on the first sale of coal mined in the United States. 2010 tax form 1040 The producer of the coal is liable for the tax. 2010 tax form 1040 The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. 2010 tax form 1040 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. 2010 tax form 1040 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). 2010 tax form 1040 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. 2010 tax form 1040 Tax rates. 2010 tax form 1040   The tax on underground-mined coal is the lower of: $1. 2010 tax form 1040 10 a ton, or 4. 2010 tax form 1040 4% of the sale price. 2010 tax form 1040   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. 2010 tax form 1040 4% of the sale price. 2010 tax form 1040   Coal will be taxed at the 4. 2010 tax form 1040 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. 2010 tax form 1040 50 a ton for surface-mined coal. 2010 tax form 1040 Apply the tax proportionately if a sale or use includes a portion of a ton. 2010 tax form 1040 Example. 2010 tax form 1040 If you sell 21,000 pounds (10. 2010 tax form 1040 5 tons) of coal from an underground mine for $525, the price per ton is $50. 2010 tax form 1040 The tax is $1. 2010 tax form 1040 10 × 10. 2010 tax form 1040 5 tons ($11. 2010 tax form 1040 55). 2010 tax form 1040 Coal production. 2010 tax form 1040   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. 2010 tax form 1040 Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. 2010 tax form 1040   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. 2010 tax form 1040 In some cases, a single mine may yield coal from both surface mining and underground mining. 2010 tax form 1040 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. 2010 tax form 1040 Determining tonnage or selling price. 2010 tax form 1040   The producer pays the tax on coal at the time of sale or use. 2010 tax form 1040 In figuring the selling price for applying the tax, the point of sale is f. 2010 tax form 1040 o. 2010 tax form 1040 b. 2010 tax form 1040 (free on board) mine or f. 2010 tax form 1040 o. 2010 tax form 1040 b. 2010 tax form 1040 cleaning plant if you clean the coal before selling it. 2010 tax form 1040 This applies even if you sell the coal for a delivered price. 2010 tax form 1040 The f. 2010 tax form 1040 o. 2010 tax form 1040 b. 2010 tax form 1040 mine or f. 2010 tax form 1040 o. 2010 tax form 1040 b. 2010 tax form 1040 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. 2010 tax form 1040 4% rate. 2010 tax form 1040   The tax applies to the full amount of coal sold. 2010 tax form 1040 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. 2010 tax form 1040 Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. 2010 tax form 1040   Do not include in the sales price the excise tax imposed on coal. 2010 tax form 1040 Coal used by the producer. 2010 tax form 1040   The tax on coal applies if the coal is used by the producer in other than a mining process. 2010 tax form 1040 A mining process means the same for this purpose as for percentage depletion. 2010 tax form 1040 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. 2010 tax form 1040 In this case, the tax applies only when you sell the coal. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040   You must use a constructive sale price to figure the tax under the 4. 2010 tax form 1040 4% rate if you use the coal in other than a mining process. 2010 tax form 1040 Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. 2010 tax form 1040 o. 2010 tax form 1040 b. 2010 tax form 1040 mine or cleaning plant. 2010 tax form 1040 Normally, you use the same constructive price used to figure your percentage depletion deduction. 2010 tax form 1040 Blending. 2010 tax form 1040   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. 2010 tax form 1040 Figure the tax separately for each type of coal in the blend. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 However, the tax is limited to 4. 2010 tax form 1040 4% of the sale price per ton of the blended coal. 2010 tax form 1040 Exemption from tax. 2010 tax form 1040   The tax does not apply to sales of lignite and imported coal. 2010 tax form 1040 The only other exemption from the tax on the sale of coal is for coal exported as discussed next. 2010 tax form 1040 Exported. 2010 tax form 1040   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. 2010 tax form 1040   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. 2010 tax form 1040 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. 2010 tax form 1040   Proof of export includes any of the following items. 2010 tax form 1040 A copy of the export bill of lading issued by the delivering carrier. 2010 tax form 1040 A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. 2010 tax form 1040 A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. 2010 tax form 1040 If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. 2010 tax form 1040 Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. 2010 tax form 1040 A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. 2010 tax form 1040 0945 ($. 2010 tax form 1040 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. 2010 tax form 1040 The three categories for reporting the tax and the tax rate are listed below. 2010 tax form 1040 Taxable tires other than biasply or super single tires at $. 2010 tax form 1040 0945. 2010 tax form 1040 Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. 2010 tax form 1040 04725. 2010 tax form 1040 Taxable tires, super single tires designed for steering at $. 2010 tax form 1040 0945. 2010 tax form 1040 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. 2010 tax form 1040 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. 2010 tax form 1040 A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. 2010 tax form 1040 Special rule, manufacturer's retail stores. 2010 tax form 1040   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. 2010 tax form 1040 Tires on imported articles. 2010 tax form 1040   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). 2010 tax form 1040 Tires exempt from tax. 2010 tax form 1040   The tax on taxable tires does not apply to the following items. 2010 tax form 1040 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. 2010 tax form 1040 Tire carcasses not suitable for commercial use. 2010 tax form 1040 Tires for use on qualifying intercity, local, and school buses. 2010 tax form 1040 For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. 2010 tax form 1040 Tires sold for the exclusive use of the Department of Defense or the Coast Guard. 2010 tax form 1040 Tires of a type used exclusively on mobile machinery. 2010 tax form 1040 A taxable tire used on mobile machinery is not exempt from tax. 2010 tax form 1040 Qualifying intercity or local bus. 2010 tax form 1040   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). 2010 tax form 1040 Qualifying school bus. 2010 tax form 1040   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. 2010 tax form 1040 Credit or refund. 2010 tax form 1040   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. 2010 tax form 1040   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. 2010 tax form 1040   The person who paid the tax is eligible to make the claim. 2010 tax form 1040 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. 2010 tax form 1040 5 miles per gallon. 2010 tax form 1040 If you import an automobile for personal use, you may be liable for this tax. 2010 tax form 1040 Figure the tax on Form 6197, as discussed later. 2010 tax form 1040 The tax rate is based on fuel economy rating. 2010 tax form 1040 The tax rates for the gas guzzler tax are shown on Form 6197. 2010 tax form 1040 A person that lengthens an existing automobile is the manufacturer of an automobile. 2010 tax form 1040 Automobiles. 2010 tax form 1040   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. 2010 tax form 1040 Vehicles not subject to tax. 2010 tax form 1040   For the gas guzzler tax, the following vehicles are not considered automobiles. 2010 tax form 1040 Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. 2010 tax form 1040 Vehicles operated exclusively on a rail or rails. 2010 tax form 1040 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. 2010 tax form 1040 Vehicles treated under 49 U. 2010 tax form 1040 S. 2010 tax form 1040 C. 2010 tax form 1040 32901 (1978) as non-passenger automobiles. 2010 tax form 1040 This includes limousines manufactured primarily to transport more than 10 persons. 2010 tax form 1040   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. 2010 tax form 1040   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. 2010 tax form 1040 Model type. 2010 tax form 1040   Model type is a particular class of automobile as determined by EPA regulations. 2010 tax form 1040 Fuel economy. 2010 tax form 1040   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. 2010 tax form 1040 1 mile as figured by the EPA. 2010 tax form 1040 Imported automobiles. 2010 tax form 1040   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. 2010 tax form 1040 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. 2010 tax form 1040   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. 2010 tax form 1040   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. 2010 tax form 1040 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). 2010 tax form 1040   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. 2010 tax form 1040 Exemptions. 2010 tax form 1040   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. 2010 tax form 1040 However, see Vehicles not subject to tax, earlier. 2010 tax form 1040 Form 6197. 2010 tax form 1040   Use Form 6197 to figure your tax liability for each quarter. 2010 tax form 1040 Attach Form 6197 to your Form 720 for the quarter. 2010 tax form 1040 See the Form 6197 instructions for more information and the one-time filing rules. 2010 tax form 1040 Credit or refund. 2010 tax form 1040   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. 2010 tax form 1040 For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 2010 tax form 1040 Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. 2010 tax form 1040 A taxable vaccine means any of the following vaccines. 2010 tax form 1040 Any vaccine containing diphtheria toxoid. 2010 tax form 1040 Any vaccine containing tetanus toxoid. 2010 tax form 1040 Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. 2010 tax form 1040 Any vaccine containing polio virus. 2010 tax form 1040 Any vaccine against measles. 2010 tax form 1040 Any vaccine against mumps. 2010 tax form 1040 Any vaccine against rubella. 2010 tax form 1040 Any vaccine against hepatitis A. 2010 tax form 1040 Any vaccine against hepatitis B. 2010 tax form 1040 Any vaccine against chicken pox. 2010 tax form 1040 Any vaccine against rotavirus gastroenteritis. 2010 tax form 1040 Any HIB vaccine. 2010 tax form 1040 Any conjugate vaccine against streptococcus pneumoniae. 2010 tax form 1040 Any trivalent vaccine against influenza or any other vaccine against influenza. 2010 tax form 1040 Any meningococcal vaccine. 2010 tax form 1040 Any vaccine against the human papillomavirus. 2010 tax form 1040 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. 2010 tax form 1040 The tax is $. 2010 tax form 1040 75 per dose of each taxable vaccine. 2010 tax form 1040 The tax per dose on a vaccine that contains more than one taxable vaccine is $. 2010 tax form 1040 75 times the number of taxable vaccines. 2010 tax form 1040 Taxable use. 2010 tax form 1040   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. 2010 tax form 1040 Credit or refund. 2010 tax form 1040   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. 2010 tax form 1040 The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. 2010 tax form 1040 Conditions to allowance. 2010 tax form 1040   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. 2010 tax form 1040 Taxable Medical Devices Taxable medical devices. 2010 tax form 1040   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. 2010 tax form 1040 3% (. 2010 tax form 1040 023) of the sales price. 2010 tax form 1040 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. 2010 tax form 1040 There are specific exemptions for eyeglasses, contact lenses, and hearing aids. 2010 tax form 1040 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). 2010 tax form 1040 See T. 2010 tax form 1040 D. 2010 tax form 1040 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. 2010 tax form 1040 More information. 2010 tax form 1040   For more information on the medical device tax, see section 4191, T. 2010 tax form 1040 D. 2010 tax form 1040 9604, and Notice 2012-77. 2010 tax form 1040 You can find T. 2010 tax form 1040 D. 2010 tax form 1040 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. 2010 tax form 1040 R. 2010 tax form 1040 B. 2010 tax form 1040 2012-52 at www. 2010 tax form 1040 irs. 2010 tax form 1040 gov/pub/irs-irbs/irb12-52. 2010 tax form 1040 pdf. 2010 tax form 1040 Prev  Up  Next   Home   More Online Publications
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Understanding Your CP267B Notice

You received a CP267B notice because you overpaid your Insurance Provider Fee under Section 9010 of ACA.


What you need to do

  • Call us within 30 days of the notice date between 8:00 a.m. and 4:30 p.m. Eastern Time at the number on your notice.
  • Identify your payment by tax form, fee year, and amount.
  • Tell us if we misapplied any of your payments.
  • Inform us where you want to apply the overpayment.

You may want to

  • Review your Letter 5067-C, Annual Fee on Health Insurance Providers Final Fee.
  • Visit www.irs.gov and search for the key phrase “Insurance Provider Fee”.
  • For tax forms, instructions, and publications, visit Forms & Publications or call 1-800-TAX-FORMS (1-800-829-3676).

Answers to Common Questions

Q. Why am I getting this Notice?

A. We're sending you this notice because our records indicate you overpaid your Insurance Provider Fee. We need you to confirm that your payment was intended for another fee year or inform us where you want to apply the overpayment.

Q. What is an “overpayment” and how is that different from a “refund”?

A. An “overpayment” occurs when you pay more in fees during the year than what you owe. This can either be refunded to you or applied to other taxes.

 

 

Page Last Reviewed or Updated: 14-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.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2010 Tax Form 1040

2010 tax form 1040 20. 2010 tax form 1040   Deducción Estándar Table of Contents Qué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. 2010 tax form 1040 Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. 2010 tax form 1040 Personas casadas que presentan la declaración por separado. 2010 tax form 1040 Qué Hay de Nuevo Aumento de la deducción estándar. 2010 tax form 1040  La deducción estándar para ciertos contribuyentes que no detallen sus deducciones en el Anexo A del Formulario 1040 es mayor en el año 2013 de lo que fue en el año 2012. 2010 tax form 1040 La cantidad de la deducción depende de su estado civil para efectos de la declaración. 2010 tax form 1040 Puede utilizar las Tablas de Deducción Estándar para el año 2013 en este capítulo para calcular la deducción estándar. 2010 tax form 1040 Introduction Este capítulo trata sobre los siguientes temas: Cómo calcular la cantidad de su deducción estándar. 2010 tax form 1040 La deducción estándar para dependientes. 2010 tax form 1040 Quién debe detallar las deducciones. 2010 tax form 1040 La mayoría de los contribuyentes tienen la opción de tomar la deducción estándar o detallar sus deducciones. 2010 tax form 1040 Si tene la opción, puede utilizar el método que resulte en la cantidad menor de impuestos. 2010 tax form 1040 La deducción estándar es una cantidad en dólares que reduce su ingreso tributable. 2010 tax form 1040 La deducción estándar es un beneficio que, para muchos contribuyentes, elimina la necesidad de detallar deducciones, tales como gastos médicos, aportaciones hechas a obras caritativas, e impuestos, en el Anexo A del Formulario 1040. 2010 tax form 1040 La deducción estándar es mayor para los contribuyentes que: Tengan 65 años de edad o más o Sean ciegos. 2010 tax form 1040 Usted se beneficia de la deducción estándar si ésta es mayor que el total de las deducciones detalladas permisibles. 2010 tax form 1040 Personas que no reúnen los requisitos para la deducción estándar. 2010 tax form 1040   Su deducción estándar es cero y debe detallar todas las deducciones que tenga si: Su estado civil para efectos de la declaración es casado que presenta la declaración por separado y su cónyuge detalla las deducciones en su propia declaración, Presenta una declaración de impuestos para un año tributario corto debido a un cambio en su período contable anual, o Es extranjero no residente o extranjero con doble residencia durante el año. 2010 tax form 1040 Se le considera extranjero con doble residencia si tuvo estatus de ambos extranjero no residente y extranjero residente durante el año. 2010 tax form 1040 Nota. 2010 tax form 1040 Si es extranjero no residente que está casado con un ciudadano estadounidense o es residente extranjero al final del año, puede elegir ser tratado como residente estadounidense. 2010 tax form 1040 Vea la Publicación 519, U. 2010 tax form 1040 S. 2010 tax form 1040 Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. 2010 tax form 1040 Si elige esta opción, puede tomar la deducción estándar. 2010 tax form 1040 Si alguna exención suya puede ser reclamada en la declaración de impuestos de otra persona (tal como la declaración de sus padres), es posible que su deducción estándar sea limitada. 2010 tax form 1040 Vea Deducción Estándar para Dependientes , más adelante. 2010 tax form 1040 Cantidad de la Deducción Estándar La cantidad de la deducción estándar depende de su estado civil para efectos de la declaración, si tiene 65 años de edad o más o es ciego, y si otro contribuyente puede reclamar una exención por usted. 2010 tax form 1040 Generalmente, las cantidades de deducción estándar se ajustan cada año, conforme a la inflación. 2010 tax form 1040 La cantidad de la deducción estándar para la mayoría de los contribuyentes se muestra en la Tabla 20-1. 2010 tax form 1040 Declaración final de un fallecido. 2010 tax form 1040   La deducción estándar para la declaración final de impuestos de un fallecido es igual a la que hubiese sido si el fallecido hubiese seguido con vida. 2010 tax form 1040 No obstante, si el fallecido no tenía 65 años de edad o más al morir, no puede reclamar la deducción estándar más alta, concedida por cumplir esa edad. 2010 tax form 1040 Deducción Estándar Más Alta por Edad (65 Años de Edad o Más) Si tiene 65 años de edad o más el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. 2010 tax form 1040 Se considera que tiene 65 años de edad el día antes de cumplir sus 65 años. 2010 tax form 1040 Por lo tanto, puede tomar una deducción estándar más alta para el año 2013 si nació antes del 2 de enero de 1949. 2010 tax form 1040 Utilice la Tabla 20-2 para calcular la cantidad de la deducción estándar. 2010 tax form 1040 Deducción Estándar Más Alta por Ceguera Si es ciego en el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. 2010 tax form 1040 No está totalmente ciego. 2010 tax form 1040   Si no está totalmente ciego, tiene que obtener una declaración certificada de un oftalmólogo u optometrista que indique que: Aún cuando tiene sus espejuelos o lentes de contacto puestos, su ojo mejor no registra una cifra de vista mejor que el 20/200 o Su campo visual es de 20 grados o menos. 2010 tax form 1040   Si es poco probable que la condición de su vista vaya a mejorar más allá de estos límites, dicha declaración debería estipular este hecho. 2010 tax form 1040 Tiene que guardar esta declaración con sus registros. 2010 tax form 1040   Si su vista se puede corregir más allá de estos límites únicamente con lentes de contacto que sólo pueda usar durante un corto lapso de tiempo debido a dolor, infección o úlceras, usted puede tomar la deducción estándar más alta por ceguera si reúne los demás requisitos. 2010 tax form 1040 Cónyuge de 65 Años o Más o Ciego Puede tomar la deducción estándar mayor si su cónyuge tiene 65 años o más de edad o está ciego y: Ustedes presentan una declaración conjunta o Usted presenta una declaración separada y reclama una exención por su cónyuge porque el mismo no tuvo ningún ingreso bruto; y otro contribuyente no pudo haber reclamado a su cónyuge como dependiente. 2010 tax form 1040 No puede tomar la deducción estándar más alta por una persona que no sea usted o su cónyuge. 2010 tax form 1040 Ejemplos Los siguientes ejemplos muestran cómo determinar su deducción estándar utilizando la Tabla 20-1 y 20-2. 2010 tax form 1040 Ejemplo 1. 2010 tax form 1040 Carlos, de 46 años de edad, y Ana, de 33 años de edad, presentan una declaración conjunta en el año 2013. 2010 tax form 1040 Ninguno de los dos es ciego ni puede ser reclamado como dependiente. 2010 tax form 1040 Ellos optan por no detallar sus deducciones. 2010 tax form 1040 Ellos utilizan la Tabla 20-1. 2010 tax form 1040 La deducción estándar para ambos es $12,200. 2010 tax form 1040 Ejemplo 2. 2010 tax form 1040 Los datos son los mismos que en el Ejemplo 1, salvo que Carlos está ciego al final del año 2013. 2010 tax form 1040 Carlos y Ana utilizan la Tabla 20-2. 2010 tax form 1040 La deducción estándar para ambos es $13,400. 2010 tax form 1040 Ejemplo 3. 2010 tax form 1040 Roberto y María presentan una declaración conjunta para 2013. 2010 tax form 1040 Los dos son mayores de 65 años de edad. 2010 tax form 1040 Ninguno de los dos es ciego y ninguno de los dos puede ser reclamado como dependiente. 2010 tax form 1040 Si ellos no detallan las deducciones, utilizan la Tabla 20-2. 2010 tax form 1040 Su deducción estándar es $14,600. 2010 tax form 1040 Deducción Estándar para Dependientes La deducción estándar de una persona quien otra persona puede reclamar como dependiente en su declaración de impuestos suele limitarse a la cantidad siguiente que sea mayor: $1,000 o El ingreso del trabajo de la persona para el año, más $350 (pero no en exceso de la cantidad normal de la deducción estándar, generalmente $6,100). 2010 tax form 1040 Sin embargo, la deducción estándar podría ser más alta si la persona tiene 65 años de edad o más o si es ciego. 2010 tax form 1040 Si alguna exención suya (o de su cónyuge si presentan una declaración conjunta) se puede reclamar en la declaración de impuestos de otra persona, utilice la Tabla 20-3 para determinar su deducción estándar. 2010 tax form 1040 Definición del ingreso del trabajo. 2010 tax form 1040   El ingreso del trabajo corresponde a salarios, sueldos, propinas, honorarios por servicios profesionales y otras cantidades recibidas como pagos por trabajo que usted de hecho realiza. 2010 tax form 1040    Para propósitos de la deducción estándar, el ingreso del trabajo también incluye toda parte de una beca de estudios o de una beca de desarrollo profesional que usted tenga que incluir en el ingreso bruto. 2010 tax form 1040 Vea Becas de estudios y becas de desarrollo profesional en el capítulo 12, para más información sobre qué se considera una beca de estudios o una beca de desarrollo profesional. 2010 tax form 1040 Ejemplo 1. 2010 tax form 1040 Miguel es soltero. 2010 tax form 1040 Sus padres reclaman una exención por él en su declaración de impuestos del año 2013. 2010 tax form 1040 Tiene ingresos de intereses de $780 y un salario de $150. 2010 tax form 1040 No tiene deducciones detalladas. 2010 tax form 1040 Miguel utiliza la Tabla 20-3 para calcular su deducción estándar. 2010 tax form 1040 Él anota $150 (su ingreso del trabajo) en la línea 1, $500 ($150 + $350) en la línea 3, $1,000 (la cantidad mayor entre $500 y $1,000) en la línea 5, y $6,100 en la línea 6. 2010 tax form 1040 Su deducción estándar, la cual se anota en la línea 7a, es de $1,000 (la cantidad menor entre $1,000 y $6,100). 2010 tax form 1040 Ejemplo 2. 2010 tax form 1040 José, un estudiante universitario a tiempo completo con 22 años de edad, puede ser reclamado como dependiente en la declaración de impuestos del año 2013 de sus padres. 2010 tax form 1040 José está casado y presenta una declaración por separado. 2010 tax form 1040 Su esposa no detalla sus deducciones en su declaración. 2010 tax form 1040 José tiene ingresos de intereses de $1,500 y un salario de $3,800. 2010 tax form 1040 Él no tiene deducciones detalladas. 2010 tax form 1040 José utiliza la Tabla 20-3 para calcular su deducción estándar. 2010 tax form 1040 Él anota su ingreso de trabajo de $3,800 en la línea 1. 2010 tax form 1040 Él suma las líneas 1 y 2 y anota $4,150 en la línea 3. 2010 tax form 1040 En la línea 5, él anota $4,150, la cantidad mayor entre las líneas 3 y 4. 2010 tax form 1040 Ya que José está casado y presenta una declaración por separado, él anota $6,100 en la línea 6. 2010 tax form 1040 En la línea 7a, él anota $4,150, como su deducción estándar, porque es menos de $6,100, la cantidad en la línea 6. 2010 tax form 1040 Ejemplo 3. 2010 tax form 1040 Carla, que es soltera, puede ser reclamada como dependiente en la declaración de impuestos del año 2013 de sus padres. 2010 tax form 1040 Tiene 18 años de edad y es ciega. 2010 tax form 1040 Tiene ingresos de intereses de $1,300 y un salario de $2,900. 2010 tax form 1040 Ella no tiene deducciones detalladas. 2010 tax form 1040 Carla consulta la Tabla 20-3 para encontrar su deducción estándar. 2010 tax form 1040 Ella anota su salario de $2,900 en la línea 1. 2010 tax form 1040 Suma las líneas 1 y 2 y anota $3,250 en la línea 3. 2010 tax form 1040 En la línea 5, anota $3,250, la mayor entre las líneas 3 y 4. 2010 tax form 1040 Ya que ella es soltera, Carla anota $6,100 en la línea 6. 2010 tax form 1040 Anota $3,250 en la línea 7a. 2010 tax form 1040 Esta es la menor entre las cantidades de las líneas 5 y 6. 2010 tax form 1040 Ya que ella marcó el recuadro en la parte superior de la hoja, ella anota $1,500 en la línea 7b. 2010 tax form 1040 Luego, suma las cantidades de las líneas 7a y 7b y anota su deducción estándar de $4,750 en la línea 7c. 2010 tax form 1040 Ejemplo 4. 2010 tax form 1040 Edgardo es soltero. 2010 tax form 1040 Sus padres pueden reclamar una exención por él en su declaración del 2013. 2010 tax form 1040 Su salario es de $7,000, tiene ingresos por intereses de $500, y pérdida de negocio de $3,000. 2010 tax form 1040 Él no tiene deducciones detalladas. 2010 tax form 1040 Edgardo utiliza la Tabla 20-3 para calcular su deducción estándar. 2010 tax form 1040 Él anota $4,000 ($7,000 - $ 3,000) en la línea 1. 2010 tax form 1040 Suma las líneas 1 y 2 y anota $4,350 en la línea 3. 2010 tax form 1040 En la línea 5, anota $4,350, la cantidad mayor entre las líneas 3 y 4. 2010 tax form 1040 Ya que él es soltero, Edgardo anota $6,100 en la línea 6. 2010 tax form 1040 En la línea 7a, anota $4,350 como su deducción estándar porque es menor de $6,100, la cantidad que fue anotada en la línea 6. 2010 tax form 1040 Quién Debe Detallar las Deducciones Debe detallar las deducciones si el total de las mismas es mayor que la cantidad de la deducción estándar. 2010 tax form 1040 Además, debe detallar las deducciones si no reúne los requisitos para la deducción estándar, según se explicó anteriormente bajo Personas que no reúnen los requisitos para la deducción estándar . 2010 tax form 1040 Debe calcular primero las deducciones detalladas y comparar aquella cantidad con su deducción estándar para asegurarse de estar utilizando el método que le brinda el mayor beneficio. 2010 tax form 1040 Puede estar sujeto a un límite en algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $250,000 si es soltero ($275,000 si es cabeza de familia, $300,000 si es casado que presenta una declaración conjunta o viudo(a) que reúne los requisitos; o $150,000 si es casado que presenta la declaración por separado). 2010 tax form 1040 Vea el capítulo 29 o las instrucciones para el Anexo A (Formulario 1040) para más información sobre cómo calcular la cantidad exacta de sus deducciones detalladas. 2010 tax form 1040 Cuándo detallar las deducciones. 2010 tax form 1040   Es posible que le convenga detallar sus deducciones en el Anexo A (Formulario 1040) si usted: No reúne los requisitos para la deducción estándar o la cantidad que puede reclamar está limitada, Tuvo gastos médicos o dentales cuantiosos que no fueron cubiertos por su seguro durante el año, Pagó intereses e impuestos sobre su vivienda, Tuvo gastos de negocio del empleado cuantiosos que no fueron reembolsados por su empleador u otras deducciones misceláneas, Tuvo pérdidas por hechos fortuitos o por robo cuantiosas que no fueron cubiertas por su seguro, Hizo aportaciones cuantiosas a instituciones de caridad calificadas, o Tiene deducciones detalladas cuyo total es mayor que la deducción estándar a la que, por lo demás, tiene derecho. 2010 tax form 1040 Estas deducciones se explican en los capítulos 21 al 28. 2010 tax form 1040   Si decide detallar las deducciones, complete el Anexo A y adjúntelo a su Formulario 1040. 2010 tax form 1040 Anote la cantidad de la línea 29 del Anexo A en la línea 40 del Formulario 1040. 2010 tax form 1040 Puede optar por detallar las deducciones para impuestos estatales u otros propósitos. 2010 tax form 1040   Aun si sus deducciones detalladas son menos que su deducción estándar, puede optar por detallar sus deducciones en la declaración de impuestos federales en vez de tomar la deducción estándar. 2010 tax form 1040 Es posible que le convenga hacer esto si, por ejemplo, el beneficio tributario de detallar sus deducciones en la declaración de impuestos estatales es mayor que el beneficio tributario que pierde si no toma la deducción estándar en la declaración de impuestos federales. 2010 tax form 1040 Para elegir esta opción, tiene que marcar el recuadro de la línea 30 del Anexo A. 2010 tax form 1040 Si cambia de idea. 2010 tax form 1040   Si no detalla las deducciones y más tarde se da cuenta de que debió haberlas detallado –o si detalla las deducciones y más tarde se da cuenta de que no debió haberlo hecho– puede cambiar su declaración de impuestos presentando el Formulario 1040X, Amended U. 2010 tax form 1040 S. 2010 tax form 1040 Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal en los Estados Unidos), en inglés. 2010 tax form 1040 Vea Declaraciones Enmendadas y Solicitudes de Reembolso en el capítulo 1 para más información sobre las declaraciones enmendadas. 2010 tax form 1040 Personas casadas que presentan la declaración por separado. 2010 tax form 1040   Puede cambiar de método para tomar deducciones sólo si usted y su cónyuge hacen los mismos cambios. 2010 tax form 1040 Cada uno de los dos tienen que presentar una autorización para permitir la determinación de impuestos adicionales que cualquiera de ustedes pueda adeudar como resultado de dicho cambio. 2010 tax form 1040    Usted y su cónyuge pueden utilizar el método que les resulte en el total de impuestos más bajo, aunque uno de ustedes quizá pague más impuestos de los que hubiera pagado al utilizar el otro método. 2010 tax form 1040 Tanto usted como su cónyuge tienen que utilizar el mismo método para reclamar deducciones. 2010 tax form 1040 Si uno de ustedes detalla sus deducciones, el otro debe detallar sus deducciones también, porque él o ella no reunirá los requisitos para la deducción estándar. 2010 tax form 1040 Vea Personas que no reúnen los requisitos para la deduccón estándar , anteriormente. 2010 tax form 1040 Tablas de Deducción Estándar para el 2013 Si usted es casado que presenta la declaración por separado y su cónyuge detalla las deducciones, o si usted es extranjero con doble residencia, no puede tomar la deducción estándar aunque haya nacido antes del 2 de enero de 1949 o sea ciego. 2010 tax form 1040 Tabla 20-1. 2010 tax form 1040 Tabla de Deducción Estándar para la Mayoría de las Personas* Si su estado civil para efectos de la  declaración es Entonces su  deducción  estándar es: Soltero o casado que presenta la declaración por separado $6,100 Casado que presenta la declaración conjunta o viudo(a) que reúne los requisitos con hijo dependiente 12,200 Cabeza de familia 8,950 * No utilice esta tabla si nació antes del 2 de enero de 1949, o es ciego, o si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). 2010 tax form 1040 En vez de ésta, utilice la Tabla 20-2 ó 20-3. 2010 tax form 1040 Tabla 20-2. 2010 tax form 1040 Tabla de la Deducción Estándar para Personas que Nacieron Antes del 2 de enero de 1949 o que sean ciegas* Marque el número correcto de recuadros siguientes. 2010 tax form 1040 Luego pase a la tabla. 2010 tax form 1040 Usted: Nació antes del  2 de enero de 1949□ Es ciego□ Su cónyuge, si reclama  una exención por él o ella: Nació antes del  2 de enero de 1949 □ Es ciego□ Número total de recuadros que marcó   SI su estado civil para   efectos de la  declaración es Y el número en el  recuadro de arriba es ENTONCES su deducción  estándar es: Soltero 1 $7,600   2 9,100 Casado que presenta la 1 $13,400 declaración conjunta o 2 14,600 viudo(a) que reúne los requisitos 3 15,800 con hijo dependiente 4 17,000 Casado que presenta 1 $7,300 la declaración por separado 2 8,500   3 9,700   4 10,900 Cabeza de familia 1 $10,450   2 11,950 *Si alguien más puede reclamar una exención por usted (o su cónyuge, si presenta la declaración conjunta), utilice la tabla 20-3, en vez de ésta. 2010 tax form 1040 Tabla 20-3. 2010 tax form 1040 Tabla de Deducción Estándar para Dependientes Utilice esta hoja de trabajo sólo si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). 2010 tax form 1040 Marque el número correcto de recuadros más abajo. 2010 tax form 1040 Luego pase a la hoja de trabajo. 2010 tax form 1040 Usted:   Nació antes del 2 de enero de 1949 □ Es ciego □ Su cónyuge, si reclama una exención por él o ella: Nació antes del 2 de enero de 1949 □ Es ciego □ Número total de recuadros que marcó 1. 2010 tax form 1040 Anote su ingreso del trabajo (definido más abajo). 2010 tax form 1040 Si no tiene ninguno, anote -0-. 2010 tax form 1040 1. 2010 tax form 1040   2. 2010 tax form 1040 Cantidad adicional. 2010 tax form 1040 2. 2010 tax form 1040 $350 3. 2010 tax form 1040 Sume las líneas 1 y 2. 2010 tax form 1040 3. 2010 tax form 1040   4. 2010 tax form 1040 Deducción estándar mínima. 2010 tax form 1040 4. 2010 tax form 1040 $1,000 5. 2010 tax form 1040 De las líneas 3 ó 4, anote la cantidad mayor. 2010 tax form 1040 5. 2010 tax form 1040   6. 2010 tax form 1040 Anote una de las cantidades siguientes según su estado civil para efectos de la declaración. 2010 tax form 1040 Soltero o Casado que presenta la declaración por separado—$6,100 Casado que presenta la declaración conjunta—$12,200 Cabeza de familia—$8,950 6. 2010 tax form 1040   7. 2010 tax form 1040 Deducción estándar. 2010 tax form 1040         a. 2010 tax form 1040 De las líneas 5 ó 6, anote la cantidad que sea menor. 2010 tax form 1040 Si nació después del 1 de enero de 1949, y no es ciego, pare. 2010 tax form 1040 Ésta es su deducción estándar. 2010 tax form 1040 De lo contrario, pase a la línea 7b. 2010 tax form 1040 7a. 2010 tax form 1040     b. 2010 tax form 1040 Si nació antes del 2 de enero de 1949, o si es ciego, multiplique $1,500 ($1,200 si es casado) por la cifra en la línea de arriba. 2010 tax form 1040 7b. 2010 tax form 1040     c. 2010 tax form 1040 Sume las líneas 7a y 7b. 2010 tax form 1040 Ésta es su deducción estándar para el año 2013. 2010 tax form 1040 7c. 2010 tax form 1040   El ingreso del trabajo incluye salarios, sueldos, propinas, honorarios por servicios profesionales y otras remuneraciones recibidas por servicios personales que usted prestó. 2010 tax form 1040 También incluye toda cantidad recibida por concepto de beca que deba incluir en sus ingresos. 2010 tax form 1040 Prev  Up  Next 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