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E-file State Taxes Free

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E-file State Taxes Free

E-file state taxes free 33. E-file state taxes free   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). E-file state taxes free This chapter explains the following. E-file state taxes free Who qualifies for the credit for the elderly or the disabled. E-file state taxes free How to claim the credit. E-file state taxes free You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. E-file state taxes free Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. E-file state taxes free You are a qualified individual. E-file state taxes free Your income is not more than certain limits. E-file state taxes free You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. E-file state taxes free Use Figure 33-A first to see if you are a qualified individual. E-file state taxes free If you are, go to Table 33-1 to make sure your income is not too high to take the credit. E-file state taxes free You can take the credit only if you file Form 1040 or Form 1040A. E-file state taxes free You cannot take the credit if you file Form 1040EZ. E-file state taxes free Qualified Individual You are a qualified individual for this credit if you are a U. E-file state taxes free S. E-file state taxes free citizen or resident alien, and either of the following applies. E-file state taxes free You were age 65 or older at the end of 2013. E-file state taxes free You were under age 65 at the end of 2013 and all three of the following statements are true. E-file state taxes free You retired on permanent and total disability (explained later). E-file state taxes free You received taxable disability income for 2013. E-file state taxes free On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). E-file state taxes free Age 65. E-file state taxes free   You are considered to be age 65 on the day before your 65th birthday. E-file state taxes free Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. E-file state taxes free U. E-file state taxes free S. E-file state taxes free Citizen or Resident Alien You must be a U. E-file state taxes free S. E-file state taxes free citizen or resident alien (or be treated as a resident alien) to take the credit. E-file state taxes free Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. E-file state taxes free Exceptions. E-file state taxes free   You may be able to take the credit if you are a nonresident alien who is married to a U. E-file state taxes free S. E-file state taxes free citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. E-file state taxes free S. E-file state taxes free resident alien. E-file state taxes free If you make that choice, both you and your spouse are taxed on your worldwide incomes. E-file state taxes free If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. E-file state taxes free S. E-file state taxes free citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. E-file state taxes free S. E-file state taxes free resident alien for the entire year. E-file state taxes free In that case, you may be allowed to take the credit. E-file state taxes free For information on these choices, see chapter 1 of Publication 519, U. E-file state taxes free S. E-file state taxes free Tax Guide for Aliens. E-file state taxes free Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. E-file state taxes free However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. E-file state taxes free Head of household. E-file state taxes free   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. E-file state taxes free See Head of Household in chapter 2 for the tests you must meet. E-file state taxes free Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). E-file state taxes free You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. E-file state taxes free Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. E-file state taxes free If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. E-file state taxes free Permanent and total disability. E-file state taxes free    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. E-file state taxes free A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. E-file state taxes free See Physician's statement , later. E-file state taxes free Substantial gainful activity. E-file state taxes free   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. E-file state taxes free Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. E-file state taxes free   Substantial gainful activity is not work you do to take care of yourself or your home. E-file state taxes free It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. E-file state taxes free However, doing this kind of work may show that you are able to engage in substantial gainful activity. E-file state taxes free    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. E-file state taxes free Sheltered employment. E-file state taxes free   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. E-file state taxes free These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. E-file state taxes free   Compared to commercial employment, pay is lower for sheltered employment. E-file state taxes free Therefore, one usually does not look for sheltered employment if he or she can get other employment. E-file state taxes free The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. E-file state taxes free Physician's statement. E-file state taxes free   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. E-file state taxes free You can use the statement in the Instructions for Schedule R. E-file state taxes free    Figure 33-A. E-file state taxes free Are You a Qualified Individual? This image is too large to be displayed in the current screen. E-file state taxes free Please click the link to view the image. E-file state taxes free Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. E-file state taxes free Veterans. E-file state taxes free   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. E-file state taxes free VA Form 21-0172 must be signed by a person authorized by the VA to do so. E-file state taxes free You can get this form from your local VA regional office. E-file state taxes free Physician's statement obtained in earlier year. E-file state taxes free   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. E-file state taxes free For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. E-file state taxes free If you meet the required conditions, check the box on your Schedule R, Part II, line 2. E-file state taxes free   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. E-file state taxes free Table 33-1. E-file state taxes free Income Limits IF your filing status is . E-file state taxes free . E-file state taxes free . E-file state taxes free THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. E-file state taxes free . E-file state taxes free . E-file state taxes free   Your adjusted gross income (AGI)* is equal to or more than. E-file state taxes free . E-file state taxes free . E-file state taxes free     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. E-file state taxes free . E-file state taxes free . E-file state taxes free   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. E-file state taxes free Disability income. E-file state taxes free   If you are under age 65, you must also have taxable disability income to qualify for the credit. E-file state taxes free Disability income must meet both of the following requirements. E-file state taxes free It must be paid under your employer's accident or health plan or pension plan. E-file state taxes free It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. E-file state taxes free Payments that are not disability income. E-file state taxes free   Any payment you receive from a plan that does not provide for disability retirement is not disability income. E-file state taxes free Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. E-file state taxes free   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. E-file state taxes free Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. E-file state taxes free Income Limits To determine if you can claim the credit, you must consider two income limits. E-file state taxes free The first limit is the amount of your adjusted gross income (AGI). E-file state taxes free The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. E-file state taxes free The limits are shown in Table 33-1. E-file state taxes free If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. E-file state taxes free See How to Claim the Credit , later. E-file state taxes free If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. E-file state taxes free How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. E-file state taxes free Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). E-file state taxes free If you want the IRS to figure your tax, see chapter 30. E-file state taxes free Form 1040. E-file state taxes free   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. E-file state taxes free Form 1040A. E-file state taxes free   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. E-file state taxes free Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. E-file state taxes free Next, fill out Schedule R, Part III. E-file state taxes free If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. E-file state taxes free If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. E-file state taxes free For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. E-file state taxes free Limit on credit. E-file state taxes free   The amount of the credit you can claim is generally limited to the amount of your tax. E-file state taxes free Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. E-file state taxes free Prev  Up  Next   Home   More Online Publications
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LB&I Directives

LB&I Directives provide administrative guidance to LB&I examiners to ensure consistent tax administration and on matters relating to internal operations. The Directives do not establish Service position on legal issues and are not legal guidance.

LB&I (formerly LMSB) Directives

 
2014
02-28-14 Large Business and International Directive on Information Document Requests Enforcement Process
01-27-14 Updated Guidance on the Examination of Milestone Payments in the Acquisition of Businesses
01-21-14 De-coordination of All LB&I Coordinated Issue Papers
2013  
11-04-13 Large Business and International Directive on Information Document Requests Enforcement Process
10-29-13 Updated Guidance for Examiners on I.R.C. § 199 Benefits and Burdens of Ownership Analysis in Contract Manufacturing Arrangements
07-24-13 Guidance for Examiners on I.R.C. § 199 Benefits and Burdens of Ownership Analysis in Contract Manufacturing Arrangements
06-18-13 Large Business & International on Information Document Requests (IDRs)
06-10-13 Large Business & International Directive for Taxpayers Changing to the Method of Accounting Provided in Rev. Proc. 2013-24 for Steam or Electric Generation Property
05-02-13 Extension of Transition Rules for Taxpayers Adopting the Safe Harbor Method of Accounting for Electric Transmission and Distribution Property - LB&I Directive #2
04-29-13 Examination of Milestone Payments in the Acquisition of Businesses
03-22-13 UPDATED LB&I DIRECTIVE for Taxpayers Who Adopted a Method of Accounting Relating to the Conversion of Capitalized Assets to Repair Expense under I.R.C. Section 263(a)
2012  
12-07-12 Railroad Industry Capitalization Issues Impacted by the March 15, 2012, Stand Down Directive (LB&I-4-0312-004) Released after the Temporary Tangible Regulations were Issued December 23, 2011
12-07-12 Guidance for Computing and Substantiating the Credit for Increasing Research Activities under Section 41 of the Internal Revenue Code for Activities involved in Developing New Pharmaceutical Drugs and Therapeutic Biologics
08-17-12 Tiered Issues
07-30-12 I.R.C. §166: LB&I Directive Related to Partial Worthlessness Deduction for Eligible Securities Reported by Insurance Companies
03-15-12 LB&I Directive for TPs who adopted a Method of Accounting Relating to the Conversion of Capitalized Assets to Repair Expense under I.R.C. § 263(a)
01-23-12 Large Business and International Directive Wireless Telecommunication Assets
01-23-12 Large Business & International Directive Telecommunication Carriers Change in Method of Accounting Relating to Conversion of Capitalized Assets to Repair Expense Under I.R.C. Section 263(a)
2011  
11-25-11 Large Business & International Directive Transition Rules for Taxpayers Adopting the Safe Harbor Method of Accounting for Electric Transmission and Distribution Property
11-09-11 Consent of Director Provisions for a Voluntary Change in Method of Accounting under Rev. Proc. 2011-14, APPENDIX Section 15.11
11-01-11 UTP Guidance and Procedures for the Field
08-31-11 UTP Guidance and Procedures for the Compliance Assurance Process (CAP) Program
07-28-11 Examination of Success-Based Fees in the Acquisition of Businesses
 
07-15-11 Guidance for Examiners and Managers on the Codified Economic Substance Doctrine and Related Penalties
05-11-11 Centralized Management of LB&I Returns with UTP Schedules
04-14-11

I.R.C. §475: Field Directive related to Mark-to-Market Valuation
Frequently Asked Questions for I.R.C. § 475

03-30-11 Industry Director’s Directive # 2—Employment Tax and the Employees on the U.S. Outer Continental Shelf
03-28-11 LB&I Alert - Cases Forwarded to Appeals That Involve a Section 965 Transfer Pricing Adjustment Under Section 482
03-01-11 Field Guidance on the Planning & Examination of Sales-Based Royalty Payments and Sales-Based Vendor Allowances
02-04-11 Industry Directive to Withdraw Prior IDD on FSC IRC § 921-927 Bundle of Rights in Software Issue
2010  
09-24-10 Field Directive on Treatment of Sales-Based Vendor Allowances (“SBVA”) and Margin Protection Payments (“MPP”) under § 471
09-14-10 Codification of Economic Substance Doctrine and Related Penalties

07-26-10

Directive on Examination Action With Respect to Certain Gain Recognition Agreements

05-20-10 Examination of Dividends Received Deduction on Separate Accounts of Life Insurance Companies

05-13-10

Use of Delegation Order (DO) 4-25 on Appeals Settlement Position (ASP) for the I.R.C. § 41 Research Credit – Intra-Group Receipts from Foreign Affiliates (IRM 4.46.5.6)
2009  
11-03-09 Field Directive on the Use of Estimates from Probability Samples
10-28-09 Industry Director Directive #1 on United States Outer Continental Shelf Activity

2006

 
07-31-06 Industry Director Directive on Deductibility of Casino Complimentary Goods and Services
07-11-06 Industry Director Directive on Asset Class and Depreciation for Casino Construction Costs
04-11-06 Industry Director Directive on Qualified Intermediary Audit Reports for Audit Years after 2004
03-16-06 Industry Director Directive on Treatment of Semiconductor Assembly and Test Activities as Manufacturing
01-13-06 Industry Director Directive on Examination of IRC § 847
01-12-06 Industry Director Directive on Examination of Multiple Parties in Intermediary Transaction Tax Shelters as described in Notice 2001-16

2005

 
11-28-05 Industry Director Directive on the Planning and Examination of Cost Segregation Issues in the Biotech/Pharmaceutical Industry
08-26-05 Industry Director Directive Amended Returns/Refund Claims Containing Invalid IRC § 280(C)(3) Elections
05-20-05 Industry Director Directive Examination of Transaction Costs in the Acquisition of Businesses
03-14-05 Industry Director Directive in Response to Electric Utility Taxpayers' Attempts to Reclassify Utility Property for MACRS Depreciation Purposes
03-04-05 Field Guidance on the Planning and Examination of the Cyclical Overhauls, Betterments, and Rebuilds of Locomotives for Class I Railroads
03-04-05 Field Guidance on the Planning and Examination of the Cyclical Overhauls, Betterments, and Rebuilds of Freight Cars for Class I Railroads
01-05-05 Industry Director Directive on Disposition of Income Forecast Method Issues

2004

 
12-27-04 Planning and Examination of Cost Segregation Issues in the Restaurant Industry
12-16-04 Planning and Examination of Cost Segregation Issues in the Retail Industry
10-12-04 IRC Sec. 907 Evaluating Taxpayer Methods of Determining Foreign Oil and Gas Extraction Income (FOGEI) and Foreign Oil Related Income (FORI)
07-31-04 Cost Depletion - Determination of Recoverable Reserves
04-30-04 Planning and Examination of Research Credit Issues in a Branded Pharmaceutical Company
 
 
 
 
04-16-04 Timber Casualty Losses
 

° Exhibit A - Timber Casualty Loss Audit Techniques Guide

 

° Exhibit B - Issue Paper on Timber Casualty Losses - Valuation of a Single Identifiable Property

02-02-04 IRC § 29 Credits Claimed on Solid Synthetic Fuel from Coal - Significant Chemical Change Issue

2003

 

11-14-03

Foreign Sales Corporations (FSC) IRC § 921-927 Bundle of Rights in Software Issue

10-24-03

Examination Procedures for Sports Franchise Acquisitions

10-24-03

Examination of Sports Franchise Acquisitions

10-17-03

Examination of Legally Mandated Research and Experimentation Expenses in the Biotech and Pharmaceutical Industries

06-02-03

Qualified Intermediary Audit Reports for Audit Years Before 2005

03-24-03

Planning and Examination of Construction "Tenant" Allowances for Leases Greater Than 15 Years

03-14-03

Assertion of the Penalty for Failure to Deposit Employment Taxes

03-07-03

Asset Class and Depreciation for Casino Construction Costs

03-07-03

Audit Procedures to Determine Recovery Period of Various Components of a Casino/Hotel Complex

01-21-03

Planning and Examination of Research Credit - Generic Drugs

2002

 

10-16-02

Planning and Examination of Developer Inducements

04-26-02

Guidelines for Intangibles Under IRC § 263(a)

04-08-02

MACRS Asset Categories for Refinery Assets

02-26-02

Guidelines for the Application of Advance Notice of Rulemaking for Intangibles Under IRC § 263(a)

02-25-02

Audit Procedures for Golf Course Land Improvements - Change in Accounting Method

02-07-02

Depreciable Golf Course Land Improvements and the Impact of Rev. Rul. 2001-60

2001

 

12-12-01

Conformity Election for Bank Bad Debts

06-08-01

Field Guidance on the Planning and Examination of the Heavy Maintenance Visit (HMV) on Airframes
Page Last Reviewed or Updated: 28-Feb-2014

The E-file State Taxes Free

E-file state taxes free 12. E-file state taxes free   Filing Form 720 Table of Contents Attachments to Form 720. E-file state taxes free Conditions to allowance. E-file state taxes free Use Form 720 to report and pay the excise taxes previously discussed in this publication. E-file state taxes free File Form 720 for each calendar quarter until you file a final Form 720. E-file state taxes free For information on filing Form 720 electronically, visit the IRS e-file website at www. E-file state taxes free irs. E-file state taxes free gov/efile. E-file state taxes free You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. E-file state taxes free Form 720 has three parts and three schedules. E-file state taxes free Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). E-file state taxes free Part II consists of excise taxes that are not required to be deposited. E-file state taxes free Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. E-file state taxes free Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. E-file state taxes free Complete it if you have an entry in Part I. E-file state taxes free Schedule C, Claims, is used to make claims. E-file state taxes free However, Schedule C can only be used if you are reporting a liability in Part I or Part II. E-file state taxes free Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. E-file state taxes free Attachments to Form 720. E-file state taxes free   You may have to attach the following forms. E-file state taxes free Form 6197 for the gas guzzler tax. E-file state taxes free Form 6627 for environmental taxes. E-file state taxes free Form 720X. E-file state taxes free   This form is used to make adjustments to Forms 720 filed in prior quarters. E-file state taxes free You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. E-file state taxes free See Form 720X for more information. E-file state taxes free Conditions to allowance. E-file state taxes free   For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. E-file state taxes free For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. E-file state taxes free However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). E-file state taxes free Final return. E-file state taxes free   File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. E-file state taxes free Due dates. E-file state taxes free   Form 720 must be filed by the following due dates. E-file state taxes free Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31   If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. E-file state taxes free One-time filing. E-file state taxes free   If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. E-file state taxes free   If you meet both requirements above, see Gas guzzler tax (IRS No. E-file state taxes free 40) in the Instructions for Form 720 for how to file and pay the tax. E-file state taxes free Payment voucher. E-file state taxes free   Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. E-file state taxes free Prev  Up  Next   Home   More Online Publications