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Amend My 2011 Tax

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Amend My 2011 Tax

Amend my 2011 tax Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Amend my 2011 tax Accrued leave payment Disability retirement and, Accrued leave payment. Amend my 2011 tax Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). Amend my 2011 tax Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Amend my 2011 tax Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. Amend my 2011 tax Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. Amend my 2011 tax Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. Amend my 2011 tax Bequests, Gifts and inheritances. Amend my 2011 tax Blind persons Standard deduction for, Higher standard deduction for blindness. Amend my 2011 tax C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. Amend my 2011 tax Chronically ill, defined, Terminally or chronically ill defined. Amend my 2011 tax Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. Amend my 2011 tax Contributions Foreign employment, Foreign employment contributions. Amend my 2011 tax Pension or annuity, Cost. Amend my 2011 tax Cost, pension or annuity, Cost. Amend my 2011 tax Credit Child and dependent care, Child and Dependent Care Credit Earned income, Earned Income Credit (EIC) The elderly or the disabled, Credit for the Elderly or the Disabled Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, accelerated, Accelerated Death Benefits Decedents, Dependents. Amend my 2011 tax Standard deduction, Decedent's final return. Amend my 2011 tax Deductions Generally, Deductions Insurance premiums, Medical Insurance Premiums Itemized, Itemized Deductions Meals and lodging, Meals and Lodging Medical and dental, Medical and Dental Expenses Standard, Standard Deduction Dependents, Dependents. Amend my 2011 tax Standard deduction for, Standard Deduction for Dependents Disabilities, individuals with Ownership and use test, Exception to use test for individuals with a disability. Amend my 2011 tax Disability Person with, Persons with disabilities. Amend my 2011 tax Physician's statement, Physician's statement. Amend my 2011 tax Total and permanent, Permanent and total disability. Amend my 2011 tax Disability income, Disability Pensions, Other compensation. Amend my 2011 tax , Disability income. Amend my 2011 tax Distributions, retirement plan, Retirement Plan Distributions Drugs (see Medicines) Dual-status taxpayers Standard deduction, Persons not eligible for the standard deduction. Amend my 2011 tax E Early distributions, tax, Tax on Early Distributions Earned income credit, Earned Income Credit (EIC) Elderly or disabled credit, Credit for the Elderly or the Disabled Elderly persons Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). Amend my 2011 tax Employment tax withholding, Reminders Employment taxes, Employment taxes. Amend my 2011 tax Endowment proceeds, Endowment Contract Proceeds Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make Estimated Tax Payments Excess accumulation, tax on, Tax on Excess Accumulation Exclusion, gain on sale of home, Maximum Amount of Exclusion F Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Amend my 2011 tax Filing requirements Decedents, Dependents. Amend my 2011 tax General requirements, General Requirements Surviving spouse, Surviving spouse. Amend my 2011 tax Final return for decedent Standard deduction, Decedent's final return. Amend my 2011 tax First-time homebuyer credit Recapture, Repaying the first-time homebuyer credit because you sold your home. Amend my 2011 tax Form, Credit for the Elderly or the Disabled, Physician's statement. Amend my 2011 tax 1099-R, Form 1099-R. Amend my 2011 tax , Form 1099-R. Amend my 2011 tax 5329, Form 5329. Amend my 2011 tax 8853, Accelerated Death Benefits Schedule R, Credit for the Elderly or the Disabled, Physician's statement. Amend my 2011 tax W-4P, Withholding. Amend my 2011 tax Free tax services, Free help with your tax return. Amend my 2011 tax G Gain on sale of home (see Sale of home) General rule, pension or annuity, Pensions and Annuities Gifts, Gifts and inheritances. Amend my 2011 tax H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. Amend my 2011 tax Gross, defined, Gross income. Amend my 2011 tax Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. Amend my 2011 tax Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. Amend my 2011 tax Deductible contribution, Deductible contribution. Amend my 2011 tax Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. Amend my 2011 tax Injury benefits, Sickness and Injury Benefits, Cost paid by you. Amend my 2011 tax Insurance Accident and health, Other compensation. Amend my 2011 tax , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. Amend my 2011 tax Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. Amend my 2011 tax L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. Amend my 2011 tax Maintenance and personal care services, Maintenance and personal care services. Amend my 2011 tax Qualified insurance contracts, Qualified long-term care insurance contracts. Amend my 2011 tax Qualified services, Qualified long-term care services. Amend my 2011 tax Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. Amend my 2011 tax Lump-sum distributions, Lump-sum distributions. Amend my 2011 tax Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. Amend my 2011 tax Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. Amend my 2011 tax Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. Amend my 2011 tax Blind spouse Standard deduction, Spouse 65 or older or blind. Amend my 2011 tax Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. Amend my 2011 tax , Medicare Part B. Amend my 2011 tax , Medicare Part D. Amend my 2011 tax Benefits, Medicare. Amend my 2011 tax Medicines, Medicines Imported, Imported medicines and drugs. Amend my 2011 tax Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. Amend my 2011 tax Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. Amend my 2011 tax N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. Amend my 2011 tax Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. Amend my 2011 tax Nontaxable income, Payments from a state fund for victims of crime. Amend my 2011 tax Accident or health insurance benefits, Other compensation. Amend my 2011 tax Bequests, Gifts and inheritances. Amend my 2011 tax Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. Amend my 2011 tax Inheritances, Gifts and inheritances. Amend my 2011 tax Mortgage assistance payments, Mortgage assistance payments. Amend my 2011 tax No-fault insurance benefits, Other compensation. Amend my 2011 tax Nutrition program for elderly, Nutrition Program for the Elderly. Amend my 2011 tax Public assistance payments, Welfare benefits. Amend my 2011 tax Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. Amend my 2011 tax Winter energy use, Payments to reduce cost of winter energy use. Amend my 2011 tax Workers' compensation, Workers' Compensation Nursing home, Nursing home. Amend my 2011 tax Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. Amend my 2011 tax Nutrition program for elderly, Nutrition Program for the Elderly. Amend my 2011 tax O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Amend my 2011 tax Other items, Other Items Overall limitation, Overall limitation. Amend my 2011 tax P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. Amend my 2011 tax Prepaid insurance premiums, Prepaid insurance premiums. Amend my 2011 tax Preparer, paid, Reminders Preparing your return, Return preparation assistance. Amend my 2011 tax Profit-sharing plan, Retirement and profit-sharing plans. Amend my 2011 tax Public assistance payments, Welfare benefits. Amend my 2011 tax Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. Amend my 2011 tax Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. Amend my 2011 tax Executors and administrators, Dependents. Amend my 2011 tax Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. Amend my 2011 tax Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. Amend my 2011 tax Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. Amend my 2011 tax Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. Amend my 2011 tax Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). Amend my 2011 tax Blind persons, Higher standard deduction for blindness. Amend my 2011 tax Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. Amend my 2011 tax Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. Amend my 2011 tax Starting date, annuity, Cost. Amend my 2011 tax State fund for victims of crime, Payments from a state fund for victims of crime. Amend my 2011 tax Substantial gainful activity, Substantial gainful activity. Amend my 2011 tax Surrender of Iife insurance, Surrender of policy for cash. Amend my 2011 tax Surviving Spouse, Reminders Surviving spouse, Surviving spouse. Amend my 2011 tax Surviving spouse, insurance, Surviving spouse. Amend my 2011 tax Survivors of retirees, Survivors of retirees. Amend my 2011 tax T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Amend my 2011 tax Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. Amend my 2011 tax Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. Amend my 2011 tax Total and permanent disability, defined, Permanent and total disability. Amend my 2011 tax Transportation expenses, Transportation TTY/TDD information, How To Get Tax Help U U. Amend my 2011 tax S. Amend my 2011 tax citizen or resident, U. Amend my 2011 tax S. Amend my 2011 tax citizen or resident alien. Amend my 2011 tax Unemployment compensation, Unemployment compensation. Amend my 2011 tax V Veterans' benefits, Veterans' benefits. Amend my 2011 tax Viatical settlement, Accelerated Death Benefits Victims of crime, Payments from a state fund for victims of crime. Amend my 2011 tax Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Amend my 2011 tax Volunteer work, Volunteer work. Amend my 2011 tax W Wages (see Compensation) Winter energy use payments, Payments to reduce cost of winter energy use. Amend my 2011 tax Withholding Employment tax, Reminders Pensions and annuities, Withholding. Amend my 2011 tax Workers' compensation, Workers' Compensation Worksheets, social security, Which worksheet to use. Amend my 2011 tax Prev  Up     Home   More Online Publications
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Utilities

In many states, consumers can choose their telephone and energy service provider. Contact your state utility commission to find out whether you have a choice. Some commissions will provide a list of service providers and advice on making a choice, and most state utility commissions will take any complaints you have concerning utility sales and service.

Starting Utility Service

When you move into a new home or apartment, you may also be required to have the utilities (electricity, gas, water, waste removal, and cable) turned on in your name. Your city or county government may handle some services, such as water, sewer, and garbage collection. If you live in an apartment or are leasing a house from a homeowner, the landlord may handle this for you, but that is not required. If you request service, provide as much advance notice to the utility company as you can, at least one week in advance of the date you need service to start. Also, if you are relocating, don’t forget to have service turned off at your old address. Each company may require you to pay a fee to start service. You may also be required to pay a deposit or allow the company to check your credit to establish service at your home. If any of these companies fails to meet its service requirements, file a complaint with the company; you may be able to get a refund of your installation fee. If that doesn’t work, contact your state’s utility commission.

Billing

Once you have established service, you should start receiving your bills at regular intervals, normally monthly or quarterly. Utility bills are based on the amount of energy or water you actually use. However, if you live in an apartment complex, the amount you pay for some utilities may be prorated or split, based on a mathematical formula, among all of the residents in your community, no matter how energy conscious you are. If the amount of energy varies by season, you may decide to sign up for a budget billing program. These programs allow you to smooth out your monthly payments by paying more in lighter-use months, so your bills are still manageable in months with heavier use. Contact your utility companies to sign up for these programs. To learn ways to save on your energy bill, check with Environmental Protection Agency.
In addition to your actual service, you may have other fees on your bill, such as administrative fees, public surcharges, or local taxes. Contact the service provider if you see charges you don’t understand or didn’t authorize, or if you have difficulty making timely payments.
If you have difficulty paying your bills, especially for electricity or gas, help is available. Contact the company to find out if it has a program in place to help consumers. Also, your state’s utility commission may sponsor a program to either reduce your bill or make your payments based on a set amount of your income each month. Programs like these from utility companies and local government are usually based on your income.

The Amend My 2011 Tax

Amend my 2011 tax 5. Amend my 2011 tax   Manufacturers Taxes Table of Contents Importer. Amend my 2011 tax Use considered sale. Amend my 2011 tax Lease considered sale. Amend my 2011 tax Bonus goods. Amend my 2011 tax Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Amend my 2011 tax Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Amend my 2011 tax CoalExported. Amend my 2011 tax Taxable TiresQualifying intercity or local bus. Amend my 2011 tax Qualifying school bus. Amend my 2011 tax Gas Guzzler TaxVehicles not subject to tax. Amend my 2011 tax Imported automobiles. Amend my 2011 tax VaccinesConditions to allowance. Amend my 2011 tax 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. Amend my 2011 tax Manufacturer. Amend my 2011 tax   The term “manufacturer” includes a producer or importer. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Amend my 2011 tax 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. Amend my 2011 tax Importer. Amend my 2011 tax   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. Amend my 2011 tax Sale. Amend my 2011 tax   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. Amend my 2011 tax Use considered sale. Amend my 2011 tax   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Amend my 2011 tax Lease considered sale. Amend my 2011 tax   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Amend my 2011 tax 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. Amend my 2011 tax Manufacturers taxes based on sale price. Amend my 2011 tax   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. Amend my 2011 tax The taxes imposed on coal are based either on the sale price or the weight. Amend my 2011 tax   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. Amend my 2011 tax However, you include certain charges made when a taxable article is sold and you exclude others. Amend my 2011 tax To figure the price on which you base the tax, use the following rules. Amend my 2011 tax Include both the following charges in the price. Amend my 2011 tax Any charge for coverings or containers (regardless of their nature). Amend my 2011 tax Any charge incident to placing the article in a condition packed ready for shipment. Amend my 2011 tax Exclude all the following amounts from the price. Amend my 2011 tax The manufacturers excise tax, whether or not it is stated as a separate charge. Amend my 2011 tax The transportation charges pursuant to the sale. Amend my 2011 tax The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Amend my 2011 tax 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. Amend my 2011 tax Discounts, rebates, and similar allowances actually granted to the purchaser. Amend my 2011 tax Local advertising charges. Amend my 2011 tax 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. Amend my 2011 tax Charges for warranty paid at the purchaser's option. Amend my 2011 tax 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. Amend my 2011 tax Bonus goods. Amend my 2011 tax   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Amend my 2011 tax Figure the tax only on the sale price attributable to the taxable articles. Amend my 2011 tax Example. Amend my 2011 tax A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Amend my 2011 tax The sale price of the shipment is $1,500. Amend my 2011 tax The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Amend my 2011 tax 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). Amend my 2011 tax The remaining $375 is allocated to the nontaxable articles. Amend my 2011 tax Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Amend my 2011 tax When the title passes depends on the intention of the parties as gathered from the contract of sale. Amend my 2011 tax In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Amend my 2011 tax If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Amend my 2011 tax The manufacturer is liable for the tax. Amend my 2011 tax Partial payments. Amend my 2011 tax   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. Amend my 2011 tax To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Amend my 2011 tax Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Amend my 2011 tax Sale of an article to a state or local government for the exclusive use of the state or local government. Amend my 2011 tax This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Amend my 2011 tax State is defined in Definitions in chapter 1. Amend my 2011 tax Sale of an article to a nonprofit educational organization for its exclusive use. Amend my 2011 tax This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Amend my 2011 tax Nonprofit educational organization is defined under Communications Tax in chapter 4. Amend my 2011 tax Sale of an article to a qualified blood collector organization. Amend my 2011 tax This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Amend my 2011 tax Qualified blood collector organizations are defined under Communications Tax in chapter 4. Amend my 2011 tax Sale of an article for use by the purchaser as supplies for vessels. Amend my 2011 tax This exemption does not apply to the taxes on coal and vaccines. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax This exemption does not apply to the tax on coal and tires. Amend my 2011 tax Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Amend my 2011 tax 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. Amend my 2011 tax Sale of an article for export or for resale by the purchaser to a second purchaser for export. Amend my 2011 tax The article may be exported to a foreign country or to a possession of the United States. Amend my 2011 tax A vaccine shipped to a possession of the United States is not considered to be exported. Amend my 2011 tax 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. Amend my 2011 tax Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Amend my 2011 tax S. Amend my 2011 tax jurisdiction in Alaska. Amend my 2011 tax For tire exemptions, see section 4221(e)(2). Amend my 2011 tax Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Amend my 2011 tax Registration requirements. Amend my 2011 tax   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Amend my 2011 tax See the Form 637 instructions for more information. Amend my 2011 tax Exceptions to registration requirements. Amend my 2011 tax   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. Amend my 2011 tax Certification requirement. Amend my 2011 tax   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. Amend my 2011 tax 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. Amend my 2011 tax   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. Amend my 2011 tax See Regulations section 48. Amend my 2011 tax 4221-5(c) for the certificate requirements. Amend my 2011 tax   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. Amend my 2011 tax See Regulations section 48. Amend my 2011 tax 4221-4(d) for the certificate requirements. Amend my 2011 tax Proof of export requirement. Amend my 2011 tax   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Amend my 2011 tax See Regulations section 48. Amend my 2011 tax 4221-3(d) for evidence that qualifies as proof of exportation. Amend my 2011 tax Proof of resale for further manufacture requirement. Amend my 2011 tax   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. Amend my 2011 tax See Regulations section 48. Amend my 2011 tax 4221-2(c) for evidence that qualifies as proof of resale. Amend my 2011 tax Information to be furnished to purchaser. Amend my 2011 tax   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. Amend my 2011 tax 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. Amend my 2011 tax The claim must set forth in detail the facts upon which the claim is based. Amend my 2011 tax Uses, sales, and exports. Amend my 2011 tax   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). Amend my 2011 tax Export. Amend my 2011 tax   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. Amend my 2011 tax In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Amend my 2011 tax Price readjustments. Amend my 2011 tax   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. Amend my 2011 tax Conditions to allowance. Amend my 2011 tax   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. Amend my 2011 tax The claimant sold the article at a tax-excluded price. Amend my 2011 tax The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Amend my 2011 tax The person has obtained the written consent of the ultimate vendor to make the claim. Amend my 2011 tax The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Amend my 2011 tax Claim for further manufacture. Amend my 2011 tax   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Amend my 2011 tax The name and address of the manufacturer and the date of payment. Amend my 2011 tax An identification of the article for which the credit or refund is claimed. Amend my 2011 tax The amount of tax paid on the article and the date on which it was paid. Amend my 2011 tax 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. Amend my 2011 tax An identification of the second article. Amend my 2011 tax   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. Amend my 2011 tax The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Amend my 2011 tax Claim for price readjustment. Amend my 2011 tax   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. Amend my 2011 tax A description of the circumstances that gave rise to the price readjustment. Amend my 2011 tax An identification of the article whose price was readjusted. Amend my 2011 tax The price at which the article was sold. Amend my 2011 tax The amount of tax paid on the article and the date on which it was paid. Amend my 2011 tax The name and address of the purchaser. Amend my 2011 tax The amount repaid to the purchaser or credited to the purchaser's account. Amend my 2011 tax Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Amend my 2011 tax This includes any parts or accessories sold on or in connection with the sale of those articles. Amend my 2011 tax Pay this tax with Form 720. Amend my 2011 tax No tax deposits are required. Amend my 2011 tax Sport fishing equipment includes all the following items. Amend my 2011 tax 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. Amend my 2011 tax 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)). Amend my 2011 tax 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. Amend my 2011 tax Fishing tip-ups and tilts. Amend my 2011 tax Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Amend my 2011 tax See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Amend my 2011 tax Fishing rods and fishing poles. Amend my 2011 tax   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Amend my 2011 tax The tax is paid by the manufacturer, producer, or importer. Amend my 2011 tax Fishing tackle boxes. Amend my 2011 tax   The tax on fishing tackle boxes is 3% of the sales price. Amend my 2011 tax The tax is paid by the manufacturer, producer, or importer. Amend my 2011 tax Electric outboard boat motors. Amend my 2011 tax   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Amend my 2011 tax This includes any parts or accessories sold on or in connection with the sale of those articles. Amend my 2011 tax Certain equipment resale. Amend my 2011 tax   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Amend my 2011 tax If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Amend my 2011 tax 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. Amend my 2011 tax The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Amend my 2011 tax   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. Amend my 2011 tax The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Amend my 2011 tax Related person. Amend my 2011 tax   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). Amend my 2011 tax Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Amend my 2011 tax 11) of the sales price. Amend my 2011 tax The tax is paid by the manufacturer, producer, or importer. Amend my 2011 tax It applies to bows having a peak draw weight of 30 pounds or more. Amend my 2011 tax 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. Amend my 2011 tax Pay this tax with Form 720. Amend my 2011 tax No tax deposits are required. Amend my 2011 tax Arrow Shafts The tax on arrow shafts is listed on Form 720. Amend my 2011 tax 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. Amend my 2011 tax It measures 18 inches or more in overall length. Amend my 2011 tax It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Amend my 2011 tax Exemption for certain wooden arrows. Amend my 2011 tax   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. Amend my 2011 tax It measures 5/16 of an inch or less in diameter. Amend my 2011 tax It is not suitable for use with a taxable bow, described earlier. Amend my 2011 tax Pay this tax with Form 720. Amend my 2011 tax No tax deposits are required. Amend my 2011 tax Coal A tax is imposed on the first sale of coal mined in the United States. Amend my 2011 tax The producer of the coal is liable for the tax. Amend my 2011 tax The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Amend my 2011 tax 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. Amend my 2011 tax 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). Amend my 2011 tax 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. Amend my 2011 tax Tax rates. Amend my 2011 tax   The tax on underground-mined coal is the lower of: $1. Amend my 2011 tax 10 a ton, or 4. Amend my 2011 tax 4% of the sale price. Amend my 2011 tax   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Amend my 2011 tax 4% of the sale price. Amend my 2011 tax   Coal will be taxed at the 4. Amend my 2011 tax 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Amend my 2011 tax 50 a ton for surface-mined coal. Amend my 2011 tax Apply the tax proportionately if a sale or use includes a portion of a ton. Amend my 2011 tax Example. Amend my 2011 tax If you sell 21,000 pounds (10. Amend my 2011 tax 5 tons) of coal from an underground mine for $525, the price per ton is $50. Amend my 2011 tax The tax is $1. Amend my 2011 tax 10 × 10. Amend my 2011 tax 5 tons ($11. Amend my 2011 tax 55). Amend my 2011 tax Coal production. Amend my 2011 tax   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Amend my 2011 tax Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Amend my 2011 tax   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Amend my 2011 tax In some cases, a single mine may yield coal from both surface mining and underground mining. Amend my 2011 tax 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. Amend my 2011 tax Determining tonnage or selling price. Amend my 2011 tax   The producer pays the tax on coal at the time of sale or use. Amend my 2011 tax In figuring the selling price for applying the tax, the point of sale is f. Amend my 2011 tax o. Amend my 2011 tax b. Amend my 2011 tax (free on board) mine or f. Amend my 2011 tax o. Amend my 2011 tax b. Amend my 2011 tax cleaning plant if you clean the coal before selling it. Amend my 2011 tax This applies even if you sell the coal for a delivered price. Amend my 2011 tax The f. Amend my 2011 tax o. Amend my 2011 tax b. Amend my 2011 tax mine or f. Amend my 2011 tax o. Amend my 2011 tax b. Amend my 2011 tax 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. Amend my 2011 tax 4% rate. Amend my 2011 tax   The tax applies to the full amount of coal sold. Amend my 2011 tax 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. Amend my 2011 tax Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Amend my 2011 tax   Do not include in the sales price the excise tax imposed on coal. Amend my 2011 tax Coal used by the producer. Amend my 2011 tax   The tax on coal applies if the coal is used by the producer in other than a mining process. Amend my 2011 tax A mining process means the same for this purpose as for percentage depletion. Amend my 2011 tax 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. Amend my 2011 tax In this case, the tax applies only when you sell the coal. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax   You must use a constructive sale price to figure the tax under the 4. Amend my 2011 tax 4% rate if you use the coal in other than a mining process. Amend my 2011 tax Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Amend my 2011 tax o. Amend my 2011 tax b. Amend my 2011 tax mine or cleaning plant. Amend my 2011 tax Normally, you use the same constructive price used to figure your percentage depletion deduction. Amend my 2011 tax Blending. Amend my 2011 tax   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. Amend my 2011 tax Figure the tax separately for each type of coal in the blend. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax However, the tax is limited to 4. Amend my 2011 tax 4% of the sale price per ton of the blended coal. Amend my 2011 tax Exemption from tax. Amend my 2011 tax   The tax does not apply to sales of lignite and imported coal. Amend my 2011 tax The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Amend my 2011 tax Exported. Amend my 2011 tax   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. Amend my 2011 tax   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. Amend my 2011 tax 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. Amend my 2011 tax   Proof of export includes any of the following items. Amend my 2011 tax A copy of the export bill of lading issued by the delivering carrier. Amend my 2011 tax A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Amend my 2011 tax A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Amend my 2011 tax If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Amend my 2011 tax Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Amend my 2011 tax A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Amend my 2011 tax 0945 ($. Amend my 2011 tax 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. Amend my 2011 tax The three categories for reporting the tax and the tax rate are listed below. Amend my 2011 tax Taxable tires other than biasply or super single tires at $. Amend my 2011 tax 0945. Amend my 2011 tax Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Amend my 2011 tax 04725. Amend my 2011 tax Taxable tires, super single tires designed for steering at $. Amend my 2011 tax 0945. Amend my 2011 tax 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. Amend my 2011 tax 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. Amend my 2011 tax A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Amend my 2011 tax Special rule, manufacturer's retail stores. Amend my 2011 tax   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. Amend my 2011 tax Tires on imported articles. Amend my 2011 tax   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). Amend my 2011 tax Tires exempt from tax. Amend my 2011 tax   The tax on taxable tires does not apply to the following items. Amend my 2011 tax 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. Amend my 2011 tax Tire carcasses not suitable for commercial use. Amend my 2011 tax Tires for use on qualifying intercity, local, and school buses. Amend my 2011 tax For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Amend my 2011 tax Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Amend my 2011 tax Tires of a type used exclusively on mobile machinery. Amend my 2011 tax A taxable tire used on mobile machinery is not exempt from tax. Amend my 2011 tax Qualifying intercity or local bus. Amend my 2011 tax   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). Amend my 2011 tax Qualifying school bus. Amend my 2011 tax   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Amend my 2011 tax Credit or refund. Amend my 2011 tax   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. Amend my 2011 tax   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. Amend my 2011 tax   The person who paid the tax is eligible to make the claim. Amend my 2011 tax 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. Amend my 2011 tax 5 miles per gallon. Amend my 2011 tax If you import an automobile for personal use, you may be liable for this tax. Amend my 2011 tax Figure the tax on Form 6197, as discussed later. Amend my 2011 tax The tax rate is based on fuel economy rating. Amend my 2011 tax The tax rates for the gas guzzler tax are shown on Form 6197. Amend my 2011 tax A person that lengthens an existing automobile is the manufacturer of an automobile. Amend my 2011 tax Automobiles. Amend my 2011 tax   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. Amend my 2011 tax Vehicles not subject to tax. Amend my 2011 tax   For the gas guzzler tax, the following vehicles are not considered automobiles. Amend my 2011 tax Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Amend my 2011 tax Vehicles operated exclusively on a rail or rails. Amend my 2011 tax 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. Amend my 2011 tax Vehicles treated under 49 U. Amend my 2011 tax S. Amend my 2011 tax C. Amend my 2011 tax 32901 (1978) as non-passenger automobiles. Amend my 2011 tax This includes limousines manufactured primarily to transport more than 10 persons. Amend my 2011 tax   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. Amend my 2011 tax   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Amend my 2011 tax Model type. Amend my 2011 tax   Model type is a particular class of automobile as determined by EPA regulations. Amend my 2011 tax Fuel economy. Amend my 2011 tax   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Amend my 2011 tax 1 mile as figured by the EPA. Amend my 2011 tax Imported automobiles. Amend my 2011 tax   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Amend my 2011 tax 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. Amend my 2011 tax   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. Amend my 2011 tax   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. Amend my 2011 tax 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). Amend my 2011 tax   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. Amend my 2011 tax Exemptions. Amend my 2011 tax   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. Amend my 2011 tax However, see Vehicles not subject to tax, earlier. Amend my 2011 tax Form 6197. Amend my 2011 tax   Use Form 6197 to figure your tax liability for each quarter. Amend my 2011 tax Attach Form 6197 to your Form 720 for the quarter. Amend my 2011 tax See the Form 6197 instructions for more information and the one-time filing rules. Amend my 2011 tax Credit or refund. Amend my 2011 tax   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. Amend my 2011 tax For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Amend my 2011 tax Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Amend my 2011 tax A taxable vaccine means any of the following vaccines. Amend my 2011 tax Any vaccine containing diphtheria toxoid. Amend my 2011 tax Any vaccine containing tetanus toxoid. Amend my 2011 tax Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Amend my 2011 tax Any vaccine containing polio virus. Amend my 2011 tax Any vaccine against measles. Amend my 2011 tax Any vaccine against mumps. Amend my 2011 tax Any vaccine against rubella. Amend my 2011 tax Any vaccine against hepatitis A. Amend my 2011 tax Any vaccine against hepatitis B. Amend my 2011 tax Any vaccine against chicken pox. Amend my 2011 tax Any vaccine against rotavirus gastroenteritis. Amend my 2011 tax Any HIB vaccine. Amend my 2011 tax Any conjugate vaccine against streptococcus pneumoniae. Amend my 2011 tax Any trivalent vaccine against influenza or any other vaccine against influenza. Amend my 2011 tax Any meningococcal vaccine. Amend my 2011 tax Any vaccine against the human papillomavirus. Amend my 2011 tax 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. Amend my 2011 tax The tax is $. Amend my 2011 tax 75 per dose of each taxable vaccine. Amend my 2011 tax The tax per dose on a vaccine that contains more than one taxable vaccine is $. Amend my 2011 tax 75 times the number of taxable vaccines. Amend my 2011 tax Taxable use. Amend my 2011 tax   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. Amend my 2011 tax Credit or refund. Amend my 2011 tax   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. Amend my 2011 tax The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Amend my 2011 tax Conditions to allowance. Amend my 2011 tax   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. Amend my 2011 tax Taxable Medical Devices Taxable medical devices. Amend my 2011 tax   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Amend my 2011 tax 3% (. Amend my 2011 tax 023) of the sales price. Amend my 2011 tax 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. Amend my 2011 tax There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Amend my 2011 tax 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). Amend my 2011 tax See T. Amend my 2011 tax D. Amend my 2011 tax 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. Amend my 2011 tax More information. Amend my 2011 tax   For more information on the medical device tax, see section 4191, T. Amend my 2011 tax D. Amend my 2011 tax 9604, and Notice 2012-77. Amend my 2011 tax You can find T. Amend my 2011 tax D. Amend my 2011 tax 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Amend my 2011 tax R. Amend my 2011 tax B. Amend my 2011 tax 2012-52 at www. Amend my 2011 tax irs. Amend my 2011 tax gov/pub/irs-irbs/irb12-52. Amend my 2011 tax pdf. Amend my 2011 tax Prev  Up  Next   Home   More Online Publications