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Amending Tax Return

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Amending Tax Return

Amending tax return 10. Amending tax return   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. Amending tax return Adjusted gross income. Amending tax return Distributions received by spouse. Amending tax return Testing period. Amending tax return If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Amending tax return This credit could reduce the federal income tax you pay dollar for dollar. Amending tax return Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. Amending tax return You are not under age 18. Amending tax return You are not a full-time student (explained next). Amending tax return No one else, such as your parent(s), claims an exemption for you on their tax return. Amending tax return Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. Amending tax return Full-time student. Amending tax return   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Amending tax return You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. Amending tax return Adjusted gross income. Amending tax return   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. Amending tax return However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Amending tax return Eligible contributions. Amending tax return   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Amending tax return They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. Amending tax return For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Amending tax return Reducing eligible contributions. Amending tax return   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. Amending tax return Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Amending tax return      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Amending tax return Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Amending tax return Loans from a qualified employer plan treated as a distribution. Amending tax return Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Amending tax return Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Amending tax return Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Amending tax return Distributions from a military retirement plan. Amending tax return Distributions received by spouse. Amending tax return   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Amending tax return Testing period. Amending tax return   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. Amending tax return Example. Amending tax return You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Amending tax return You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. Amending tax return Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Amending tax return You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Amending tax return You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. Amending tax return Maximum eligible contributions. Amending tax return   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Amending tax return Effect on other credits. Amending tax return   The amount of this credit will not change the amount of your refundable tax credits. Amending tax return A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Amending tax return Maximum credit. Amending tax return   This is a nonrefundable credit. Amending tax return The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. Amending tax return If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. Amending tax return How to figure and report the credit. Amending tax return   The amount of the credit you can get is based on the contributions you make and your credit rate. Amending tax return The credit rate can be as low as 10% or as high as 50%. Amending tax return Your credit rate depends on your income and your filing status. Amending tax return See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. Amending tax return   The maximum contribution taken into account is $2,000 per person. Amending tax return On a joint return, up to $2,000 is taken into account for each spouse. Amending tax return   Figure the credit on Form 8880. Amending tax return Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. Amending tax return Prev  Up  Next   Home   More Online Publications
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Winter 2014 Statistics of Income Bulletin Now Available


IR-2014-33, March 20, 2014

WASHINGTON — The Internal Revenue Service today announced the availability of the winter 2014 issue of the Statistics of Income Bulletin, which features preliminary data for individual income tax returns filed for Tax Year 2012.

The Statistics of Income (SOI) Division produces the SOI Bulletin on a quarterly basis. Articles included in the publication provide the most recent data available from various tax and information returns filed by U.S. taxpayers. This issue includes articles on the following topics:

Individual Income Tax Returns, Preliminary Data, 2012: Taxpayers filed 145 million individual income tax returns for 2012. The adjusted gross income (AGI) reported on these returns totaled $9 trillion, a 9 percent increase from the previous year. Taxable income rose almost 12 percent to more than $6 trillion, accordingly, total income tax increased 15 percent to $1.2 trillion. Although taxpayers reported $29 billion in alternative minimum tax, an increase of almost 8 percent compared to the prior year, the number of returns reporting the AMT fell one percent.

Sales of Capital Assets Panel Data Reported on Individual Tax Returns, 2004-2007:  The SOI panel study of individual taxpayer trends in taxes and income showed the following increases from 2004 through 2007.

  • Net gains and losses increased 84.7 percent, from $496.3 billion to $916.5 billion.
  • Capital gains rose 69.2 percent to $1.1 trillion during this same period.

For all 4 years of the study, taxpayers realized most combined short- and long-term net gains less losses from passthrough entities (partnerships, S corporations, and fiduciaries).

Split-Interest Trusts, Filing Year 2012:  Tax preparers filed 113,688 Forms 5227 to report the financial activities of split-interest trusts to the IRS for Filing Year 2012, a 3.4-percent decline from 2011. Split-interest trusts reported 16,500 distributions of principal ($2.5 billion)  and 15,580 distributions of income ($1,793.7 billion) for the year. Asset contributions rose to more than $5.2 billion, a 74 percent increase over the previous year. Charitable remainder trusts continued to be the most common split-interest trust, accounting for 93 percent of the returns filed.

Nonprofit Charitable Organizations, 2010: Tax exempt public charities (501(c)(3) organizations) filed almost 270,000 Forms 990 and 990-EZ and reported $2.9 trillion in assets for Tax Year 2010, an increase of 9 percent from the previous year. These organizations reported $1.6 trillion in total revenue, nearly three-quarters ($1.2 trillion) of which came from program services. They reported $1.5 trillion in expenses.

The Statistics of Income Bulletin is available for download at IRS.gov/taxstats. Printed copies of the Statistics of Income Bulletin are available from the Superintendent of Documents, U.S. Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-7954. The annual subscription rate is $67 ($93.80 foreign), single issues cost $44 ($61.60 foreign).

For more information about these data, write to the Internal Revenue Service (RAS:S), Director, Statistics of Income, 1111 Constitution Ave., NW (K-Room 4112), Washington, DC 20224-0002.

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The Amending Tax Return

Amending tax return Publication 510 - Introductory Material Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Excise Taxes Not Covered What's New Medical device excise tax. Amending tax return  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. Amending tax return 3% (. Amending tax return 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. Amending tax return The tax applies to sales of taxable medical devices after December 31, 2012. Amending tax return See Taxable Medical Devices in chapter 5, later. Amending tax return Tax on seasonal flu vaccines. Amending tax return  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. Amending tax return 75 per dose of taxable vaccine. Amending tax return Previously, only trivalent influenza vaccines were subject to this tax. Amending tax return See Vaccines in chapter 5, later. Amending tax return Patient-centered outcomes research fee. Amending tax return  The Act imposes a fee on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4576) to help fund the Patient-Centered Outcomes Research Institute. Amending tax return The fee, required to be reported annually on the 2nd quarter Form 720 and paid by its due date, July 31st, is based on the average number of lives covered under the policy or plan. Amending tax return The fee applies to policy or plan years ending on or after October 1, 2012. Amending tax return See chapter 11, later. Amending tax return Extension of fuel tax credits. Amending tax return  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. Amending tax return Biodiesel or renewable diesel mixture credit. Amending tax return Alternative fuel credit. Amending tax return Alternative fuel mixture credit. Amending tax return See Notice 2013–26 (fuel tax credits) on page 984 of I. Amending tax return R. Amending tax return B. Amending tax return 2013–18 at www. Amending tax return irs. Amending tax return gov/pub/irs-irbs/irb13-18. Amending tax return pdf; also see chapter 2, later. Amending tax return Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. Amending tax return  For alternative fuel mixtures produced after December 31, 2011, the section 6426 alternative fuel mixture credit can be claimed on Schedule C (Form 720) only, not on Form 4136, Credit for Federal Tax Paid on Fuels, or Schedule 3 (Form 8849), Claim for Refund of Excise Taxes, and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel, and kerosene. Amending tax return See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. Amending tax return Expiration of alcohol fuel mixture credit. Amending tax return  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. Amending tax return Expiration of alcohol fuels credits. Amending tax return  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. Amending tax return Second generation biofuel producer credit and excise tax. Amending tax return  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. Amending tax return After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. Amending tax return The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. Amending tax return You are liable for an excise tax on each gallon of cellulosic or second generation biofuel at the rate you used to figure the credit if you do not use the fuel for the purposes described under Qualified Cellulosic Biofuel Production or Qualified Second Generation Biofuel Production, later. Amending tax return Report the tax on Form 720. Amending tax return See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. Amending tax return Extension of section 40A biodiesel fuels credit. Amending tax return  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. Amending tax return Future developments. Amending tax return  The IRS has created a page on IRS. Amending tax return gov that includes information about Publication 510 at www. Amending tax return irs. Amending tax return gov/pub510. Amending tax return Information about any future developments will be posted on that page. Amending tax return Reminders Publication 510 updates. Amending tax return  Publication 510 is not updated annually. Amending tax return Instead, it will be updated only when there are major changes in the tax law. Amending tax return Use of international air travel facilities. Amending tax return  Generally, the tax on the use of international air travel facilities increases annually. Amending tax return See the Instructions for Form 720 for the tax rate. Amending tax return For more information, see Air Transportation Taxes in chapter 4. Amending tax return Aviation fuels for use in foreign trade. Amending tax return  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. Amending tax return Arrow shafts, tax rate. Amending tax return  Generally, the tax on arrow shafts increases annually. Amending tax return See Form 720 for the tax rate. Amending tax return Disregarded entities and qualified subchapter S subsidiaries. Amending tax return  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. Amending tax return QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. Amending tax return 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). Amending tax return These actions cannot take place under the owner's taxpayer identification number (TIN). Amending tax return Some QSubs and disregarded entities may already have an EIN. Amending tax return However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. Amending tax return Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). Amending tax return For more information on these regulations, see Treasury Decision (T. Amending tax return D. Amending tax return ) 9356, T. Amending tax return D. Amending tax return 9462, and T. Amending tax return D. Amending tax return 9596. Amending tax return You can find T. Amending tax return D. Amending tax return 9356 on page 675 of Internal Revenue Bulletin (I. Amending tax return R. Amending tax return B. Amending tax return ) 2007-39 at  www. Amending tax return irs. Amending tax return gov/pub/irs-irbs/irb07-39. Amending tax return pdf;  T. Amending tax return D. Amending tax return 9462 on page 504 of I. Amending tax return R. Amending tax return B. Amending tax return 2009-42 at  www. Amending tax return irs. Amending tax return gov/pub/irs-irbs/irb09-42. Amending tax return pdf;  and T. Amending tax return D. Amending tax return 9596 on page 84 of I. Amending tax return R. Amending tax return B. Amending tax return 2012-30 at  www. Amending tax return irs. Amending tax return gov/pub/irs-irbs/irb12-30. Amending tax return pdf. Amending tax return Registration for certain activities. Amending tax return  You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. Amending tax return See the instructions for Form 637 for the list of activities for which you must register. Amending tax return Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. Amending tax return Each business unit that has, or is required to have, a separate employer identification number must be registered. Amending tax return To apply for registration, complete Form 637 and provide the information requested in its instructions. Amending tax return If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. Amending tax return A copy of Form 637 is not a Letter of Registration. Amending tax return Photographs of missing children. Amending tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amending tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amending tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amending tax return Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. Amending tax return It also covers fuel tax credits and refunds. Amending tax return For information on fuel credits against income tax (the section 40 credits for the production of cellulosic biofuel and second generation biofuel, and the section 40A credit for biodiesel and renewable diesel used as fuel) see the instructions for Form 6478 and Form 8864, Biodiesel and Renewable Diesel Fuels Credit. Amending tax return Comments and suggestions. Amending tax return   We welcome your comments about this publication and your suggestions for future editions. Amending tax return   You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Amending tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amending tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amending tax return   You can email us at taxforms@irs. Amending tax return gov. Amending tax return Please put “Publications Comment” on the subject line. Amending tax return You can also send us comments from www. Amending tax return irs. Amending tax return gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. Amending tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amending tax return Useful Items - You may want to see: Publication 509 Tax Calendars Form (and Instructions) 11-C Occupational Tax and Registration Return for Wagering 637 Application for Registration (For Certain Excise Tax Activities) 720 Quarterly Federal Excise Tax Return 720X Amended Quarterly Federal Excise Tax Return 730 Monthly Tax Return for Wagers 1363 Export Exemption Certificate 2290 Heavy Highway Vehicle Use Tax Return 2290(SP) Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras 4136 Credit for Federal Tax Paid on Fuels 6197 Gas Guzzler Tax 6478 Biofuel Producer Credit 6627 Environmental Taxes 8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8 8864 Biodiesel and Renewable Diesel Fuels Credit Information Returns    Form 720-TO, Terminal Operator Report Form 720-CS, Carrier Summary Report   See How To Get Tax Help in chapter 17 for information about ordering forms and publications. Amending tax return Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. Amending tax return R. Amending tax return B. Amending tax return 2005-2 at www. Amending tax return irs. Amending tax return gov/pub/irs-irbs/irb05-02. Amending tax return pdf. Amending tax return Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. Amending tax return R. Amending tax return B. Amending tax return 2005-35 at www. Amending tax return irs. Amending tax return gov/pub/irs-irbs/irb05-35. Amending tax return pdf. Amending tax return Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. Amending tax return R. Amending tax return B. Amending tax return 2005-46 at www. Amending tax return irs. Amending tax return gov/pub/irs-irbs/irb05-46. Amending tax return pdf. Amending tax return Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. Amending tax return R. Amending tax return B. Amending tax return 2006-43 at www. Amending tax return irs. Amending tax return gov/pub/irs-irbs/irb06-43. Amending tax return pdf. Amending tax return Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. Amending tax return R. Amending tax return B. Amending tax return 2008-51 at www. Amending tax return irs. Amending tax return gov/pub/irs-irbs/irb08-51. Amending tax return pdf. Amending tax return Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. Amending tax return R. Amending tax return B. Amending tax return 2010-44 at www. Amending tax return irs. Amending tax return gov/pub/irs-irbs/irb10-44. Amending tax return pdf. Amending tax return Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. Amending tax return R. Amending tax return B. Amending tax return 2012-17 at www. Amending tax return irs. Amending tax return gov/pub/irs-irbs/irb12-17. Amending tax return pdf. Amending tax return Notice 2013-26 (fuel tax credits) on page 984 of I. Amending tax return R. Amending tax return B. Amending tax return 2013-18 at www. Amending tax return irs. Amending tax return gov/pub/irs-irbs/irb13-18. Amending tax return pdf. Amending tax return T. Amending tax return D. Amending tax return 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. Amending tax return R. Amending tax return B. Amending tax return 2012-52 at www. Amending tax return irs. Amending tax return gov/pub/irs-irbs/irb12-52. Amending tax return pdf. Amending tax return T. Amending tax return D. Amending tax return 9602 (patient-centered outcomes research fee) on page 746 of I. Amending tax return R. Amending tax return B. Amending tax return 2012-52 at www. Amending tax return irs. Amending tax return gov/pub/irs-irbs/irb12-52. Amending tax return pdf. Amending tax return Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. Amending tax return R. Amending tax return B. Amending tax return 2012-45 at www. Amending tax return irs. Amending tax return gov/pub/irs-irbs/irb12-45. Amending tax return pdf. Amending tax return T. Amending tax return D. Amending tax return 9621 (indoor tanning services tax) on page 49 of I. Amending tax return R. Amending tax return B. Amending tax return 2013-28 at www. Amending tax return irs. Amending tax return gov/pub/irs-irbs/irb13-28. Amending tax return pdf. Amending tax return Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. Amending tax return For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. Amending tax return ttb. Amending tax return gov. Amending tax return Heavy highway vehicle use tax. Amending tax return   You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. Amending tax return The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Amending tax return Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. Amending tax return Note. Amending tax return A Spanish version (Formulario 2290(SP)) is also available. Amending tax return See How To Get Tax Help in chapter 17. Amending tax return Registration of vehicles. Amending tax return   Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. Amending tax return Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. Amending tax return    If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 1-866-699-4096 (toll free) from the United States, and 1-859-669-5733 (not toll free) from Canada and Mexico. Amending tax return The hours of service are 8:00 a. Amending tax return m. Amending tax return to 6:00 p. Amending tax return m. Amending tax return Eastern time. Amending tax return Wagering tax and occupational tax. Amending tax return   The information on wagering tax can be found in the instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering. Amending tax return Prev  Up  Next   Home   More Online Publications