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Ezform Index A Aircraft, Cars, Boats, and Aircraft Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Annuity contracts, Certain Life Insurance and Annuity Contracts Antiques, Paintings, Antiques, and Other Objects of Art Appraisals, Appraisals Cost of, Cost of appraisals. Ezform IRS review of, Internal Revenue Service Review of Appraisals Qualified appraisal, Qualified Appraisal Appraiser, Qualified appraiser. Ezform Art objects, Paintings, Antiques, and Other Objects of Art Valued at $20,000 or more, Art valued at $20,000 or more. Ezform Valued at $50,000 or more, Art valued at $50,000 or more. Ezform Assistance (see Tax help) B Boats, Cars, Boats, and Aircraft Bonds, Stocks and Bonds Books, Books. Ezform Business, interest in, Interest in a Business C Cars, Cars, Boats, and Aircraft Clothing, used, Used Clothing, Deduction over $500 for certain clothing or household items. Ezform Coins, Coin collections. Ezform Collections, Collections Books, Books. Ezform Coins, Coin collections. Ezform Stamps, Stamp collections. Ezform Comments on publication, Comments and suggestions. Ezform Comparable properties, sales of, Sales of Comparable Properties, Selection of Comparable Sales Conservation contribution, Conservation purposes. Ezform Cost, Cost or Selling Price of the Donated Property Rate of increase or decrease, Rate of increase or decrease in value. Ezform Terms of purchase or sale, Terms of the purchase or sale. Ezform D Date of contribution, Date of contribution. Ezform Deductions of more than $5,000, Deductions of More Than $5,000 Deductions of more than $500,000, Deductions of More Than $500,000 F Fair market value, What Is Fair Market Value (FMV)? Comparable properties, sales of, Sales of Comparable Properties Cost, Cost or Selling Price of the Donated Property Date of contribution, Date of contribution. Ezform Determining FMV, Determining Fair Market Value Opinions of experts, Opinions of Experts Problems in determining FMV, Problems in Determining Fair Market Value Replacement cost, Replacement Cost Form 8283, Form 8283 Formulas, use in valuing property, Determining Fair Market Value Free tax services, How To Get Tax Help Future events, effect on value, Future Events H Help (see Tax help) Historic building, Building in registered historic district. Ezform Household goods, Household Goods, Deduction over $500 for certain clothing or household items. Ezform I Interest in a business, Interest in a Business Inventory, Inventory IRS review of appraisals, Internal Revenue Service Review of Appraisals Exception, Exception. Ezform J Jewelry and gems, Jewelry and Gems L Life insurance, Certain Life Insurance and Annuity Contracts M Market conditions, effect on value, Unusual Market Conditions More information (see Tax help) O Opinions of experts, Opinions of Experts P Paintings, Paintings, Antiques, and Other Objects of Art Partial interest, Partial Interest in Property Not in Trust Past events, effect on value, Using Past Events to Predict the Future Patents, Patents Penalties: Imposed on appraiser, Appraiser penalties. Ezform Imposed on taxpayer, Penalty Publications (see Tax help) Publicly traded securities, Publicly traded securities. Ezform Q Qualified appraisal, Qualified Appraisal Qualified appraiser, Qualified appraiser. Ezform Qualified conservation contribution, Qualified Conservation Contribution R Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Replacement cost, Replacement Cost Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions S Stamps, Stamp collections. Ezform Statement of Value, Exception. Ezform Stocks, Stocks and Bonds Suggestions for publication, Comments and suggestions. Ezform T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Ezform TTY/TDD information, How To Get Tax Help U Used clothing, Used Clothing, Deduction over $500 for certain clothing or household items. Ezform V Valuation of property, Valuation of Various Kinds of Property Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Cars, boats, and aircraft, Cars, Boats, and Aircraft Collections, Collections Household goods, Household Goods Interest in a business, Interest in a Business Inventory, Inventory Jewelry and gems, Jewelry and Gems Life insurance and annuity contracts, Certain Life Insurance and Annuity Contracts Paintings, antiques, art objects, Paintings, Antiques, and Other Objects of Art Partial interest in property, Partial Interest in Property Not in Trust Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Stocks and bonds, Stocks and Bonds Terms of years, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Used clothing, Used Clothing Valuation of property: Patents, Patents Prev  Up     Home   More Online Publications
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Ezform 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. Ezform  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. Ezform 3% (. Ezform 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. Ezform The tax applies to sales of taxable medical devices after December 31, 2012. Ezform See Taxable Medical Devices in chapter 5, later. Ezform Tax on seasonal flu vaccines. Ezform  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. Ezform 75 per dose of taxable vaccine. Ezform Previously, only trivalent influenza vaccines were subject to this tax. Ezform See Vaccines in chapter 5, later. Ezform Patient-centered outcomes research fee. Ezform  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. Ezform 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. Ezform The fee applies to policy or plan years ending on or after October 1, 2012. Ezform See chapter 11, later. Ezform Extension of fuel tax credits. Ezform  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. Ezform Biodiesel or renewable diesel mixture credit. Ezform Alternative fuel credit. Ezform Alternative fuel mixture credit. Ezform See Notice 2013–26 (fuel tax credits) on page 984 of I. Ezform R. Ezform B. Ezform 2013–18 at www. Ezform irs. Ezform gov/pub/irs-irbs/irb13-18. Ezform pdf; also see chapter 2, later. Ezform Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. Ezform  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. Ezform See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. Ezform Expiration of alcohol fuel mixture credit. Ezform  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. Ezform Expiration of alcohol fuels credits. Ezform  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. Ezform Second generation biofuel producer credit and excise tax. Ezform  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. Ezform After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. Ezform The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. Ezform 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. Ezform Report the tax on Form 720. Ezform See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. Ezform Extension of section 40A biodiesel fuels credit. Ezform  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. Ezform Future developments. Ezform  The IRS has created a page on IRS. Ezform gov that includes information about Publication 510 at www. Ezform irs. Ezform gov/pub510. Ezform Information about any future developments will be posted on that page. Ezform Reminders Publication 510 updates. Ezform  Publication 510 is not updated annually. Ezform Instead, it will be updated only when there are major changes in the tax law. Ezform Use of international air travel facilities. Ezform  Generally, the tax on the use of international air travel facilities increases annually. Ezform See the Instructions for Form 720 for the tax rate. Ezform For more information, see Air Transportation Taxes in chapter 4. Ezform Aviation fuels for use in foreign trade. Ezform  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. Ezform Arrow shafts, tax rate. Ezform  Generally, the tax on arrow shafts increases annually. Ezform See Form 720 for the tax rate. Ezform Disregarded entities and qualified subchapter S subsidiaries. Ezform  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. Ezform QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. Ezform 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). Ezform These actions cannot take place under the owner's taxpayer identification number (TIN). Ezform Some QSubs and disregarded entities may already have an EIN. Ezform However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. Ezform 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). Ezform For more information on these regulations, see Treasury Decision (T. Ezform D. Ezform ) 9356, T. Ezform D. Ezform 9462, and T. Ezform D. Ezform 9596. Ezform You can find T. Ezform D. Ezform 9356 on page 675 of Internal Revenue Bulletin (I. Ezform R. Ezform B. Ezform ) 2007-39 at  www. Ezform irs. Ezform gov/pub/irs-irbs/irb07-39. Ezform pdf;  T. Ezform D. Ezform 9462 on page 504 of I. Ezform R. Ezform B. Ezform 2009-42 at  www. Ezform irs. Ezform gov/pub/irs-irbs/irb09-42. Ezform pdf;  and T. Ezform D. Ezform 9596 on page 84 of I. Ezform R. Ezform B. Ezform 2012-30 at  www. Ezform irs. Ezform gov/pub/irs-irbs/irb12-30. Ezform pdf. Ezform Registration for certain activities. Ezform  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. Ezform See the instructions for Form 637 for the list of activities for which you must register. Ezform Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. Ezform Each business unit that has, or is required to have, a separate employer identification number must be registered. Ezform To apply for registration, complete Form 637 and provide the information requested in its instructions. Ezform 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. Ezform A copy of Form 637 is not a Letter of Registration. Ezform Photographs of missing children. Ezform  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Ezform Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Ezform 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. Ezform Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. Ezform It also covers fuel tax credits and refunds. Ezform 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. Ezform Comments and suggestions. Ezform   We welcome your comments about this publication and your suggestions for future editions. Ezform   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. Ezform NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Ezform Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Ezform   You can email us at taxforms@irs. Ezform gov. Ezform Please put “Publications Comment” on the subject line. Ezform You can also send us comments from www. Ezform irs. Ezform gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. Ezform   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. Ezform 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. Ezform Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. Ezform R. Ezform B. Ezform 2005-2 at www. Ezform irs. Ezform gov/pub/irs-irbs/irb05-02. Ezform pdf. Ezform Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. Ezform R. Ezform B. Ezform 2005-35 at www. Ezform irs. Ezform gov/pub/irs-irbs/irb05-35. Ezform pdf. Ezform Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. Ezform R. Ezform B. Ezform 2005-46 at www. Ezform irs. Ezform gov/pub/irs-irbs/irb05-46. Ezform pdf. Ezform Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. Ezform R. Ezform B. Ezform 2006-43 at www. Ezform irs. Ezform gov/pub/irs-irbs/irb06-43. Ezform pdf. Ezform Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. Ezform R. Ezform B. Ezform 2008-51 at www. Ezform irs. Ezform gov/pub/irs-irbs/irb08-51. Ezform pdf. Ezform Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. Ezform R. Ezform B. Ezform 2010-44 at www. Ezform irs. Ezform gov/pub/irs-irbs/irb10-44. Ezform pdf. Ezform Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. Ezform R. Ezform B. Ezform 2012-17 at www. Ezform irs. Ezform gov/pub/irs-irbs/irb12-17. Ezform pdf. Ezform Notice 2013-26 (fuel tax credits) on page 984 of I. Ezform R. Ezform B. Ezform 2013-18 at www. Ezform irs. Ezform gov/pub/irs-irbs/irb13-18. Ezform pdf. Ezform T. Ezform D. Ezform 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. Ezform R. Ezform B. Ezform 2012-52 at www. Ezform irs. Ezform gov/pub/irs-irbs/irb12-52. Ezform pdf. Ezform T. Ezform D. Ezform 9602 (patient-centered outcomes research fee) on page 746 of I. Ezform R. Ezform B. Ezform 2012-52 at www. Ezform irs. Ezform gov/pub/irs-irbs/irb12-52. Ezform pdf. Ezform Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. Ezform R. Ezform B. Ezform 2012-45 at www. Ezform irs. Ezform gov/pub/irs-irbs/irb12-45. Ezform pdf. Ezform T. Ezform D. Ezform 9621 (indoor tanning services tax) on page 49 of I. Ezform R. Ezform B. Ezform 2013-28 at www. Ezform irs. Ezform gov/pub/irs-irbs/irb13-28. Ezform pdf. Ezform Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. Ezform For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. Ezform ttb. Ezform gov. Ezform Heavy highway vehicle use tax. Ezform   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. Ezform The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Ezform Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. Ezform Note. Ezform A Spanish version (Formulario 2290(SP)) is also available. Ezform See How To Get Tax Help in chapter 17. Ezform Registration of vehicles. Ezform   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. Ezform Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. Ezform    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. Ezform The hours of service are 8:00 a. Ezform m. Ezform to 6:00 p. Ezform m. Ezform Eastern time. Ezform Wagering tax and occupational tax. Ezform   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. Ezform Prev  Up  Next   Home   More Online Publications