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Filing 2010 Taxes Late Online

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Filing 2010 Taxes Late Online

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

Filing 2010 taxes late online Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Filing 2010 taxes late online Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Filing 2010 taxes late online Laundering means converting “dirty” or illegally-gained money to “clean” money. Filing 2010 taxes late online The government can often trace this laundered money through the payments you report. Filing 2010 taxes late online Laws passed by Congress require you to report these payments. Filing 2010 taxes late online Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. Filing 2010 taxes late online The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Filing 2010 taxes late online Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. Filing 2010 taxes late online For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. Filing 2010 taxes late online Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Filing 2010 taxes late online However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Filing 2010 taxes late online For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. Filing 2010 taxes late online Transaction defined. Filing 2010 taxes late online    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. Filing 2010 taxes late online Person defined. Filing 2010 taxes late online   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Filing 2010 taxes late online   Exempt organizations, including employee plans, are also “persons. Filing 2010 taxes late online ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. Filing 2010 taxes late online Foreign transactions. Filing 2010 taxes late online   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. Filing 2010 taxes late online However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. Filing 2010 taxes late online Bail received by court clerks. Filing 2010 taxes late online   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. Filing 2010 taxes late online For more information about the rules that apply to court clerks, see Section 1. Filing 2010 taxes late online 6050I-2 of the Income Tax Regulations. Filing 2010 taxes late online What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). Filing 2010 taxes late online What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. Filing 2010 taxes late online Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Filing 2010 taxes late online ” Cash does not include a check drawn on an individual's personal account. Filing 2010 taxes late online A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. Filing 2010 taxes late online These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. Filing 2010 taxes late online Example 1. Filing 2010 taxes late online You are a coin dealer. Filing 2010 taxes late online Bob Green buys gold coins from you for $13,200. Filing 2010 taxes late online He pays for them with $6,200 in U. Filing 2010 taxes late online S. Filing 2010 taxes late online currency and a cashier's check having a face amount of $7,000. Filing 2010 taxes late online The cashier's check is treated as cash. Filing 2010 taxes late online You have received more than $10,000 cash and must file Form 8300 for this transaction. Filing 2010 taxes late online Example 2. Filing 2010 taxes late online You are a retail jeweler. Filing 2010 taxes late online Mary North buys an item of jewelry from you for $12,000. Filing 2010 taxes late online She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Filing 2010 taxes late online Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Filing 2010 taxes late online You do not have to file Form 8300. Filing 2010 taxes late online Example 3. Filing 2010 taxes late online You are a boat dealer. Filing 2010 taxes late online Emily Jones buys a boat from you for $16,500. Filing 2010 taxes late online She pays for it with a cashier's check payable to you in the amount of $16,500. Filing 2010 taxes late online The cashier's check is not treated as cash because its face amount is more than $10,000. Filing 2010 taxes late online You do not have to file Form 8300 for this transaction. Filing 2010 taxes late online Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. Filing 2010 taxes late online A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). Filing 2010 taxes late online For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Filing 2010 taxes late online The car is a consumer durable even if you sell it to a buyer who will use it in a business. Filing 2010 taxes late online A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Filing 2010 taxes late online Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. Filing 2010 taxes late online To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. Filing 2010 taxes late online Example. Filing 2010 taxes late online You are a travel agent. Filing 2010 taxes late online Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Filing 2010 taxes late online He also asks you to book hotel rooms and admission tickets for the group. Filing 2010 taxes late online In payment, he gives you two money orders, each for $6,000. Filing 2010 taxes late online You have received more than $10,000 cash in this designated reporting transaction. Filing 2010 taxes late online You must file Form 8300. Filing 2010 taxes late online Retail sale. Filing 2010 taxes late online   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. Filing 2010 taxes late online   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. Filing 2010 taxes late online This includes any sales of items that will be resold. Filing 2010 taxes late online Broker or intermediary. Filing 2010 taxes late online   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. Filing 2010 taxes late online Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. Filing 2010 taxes late online Exception for certain bank loans. Filing 2010 taxes late online   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. Filing 2010 taxes late online As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. Filing 2010 taxes late online Example. Filing 2010 taxes late online You are a car dealer. Filing 2010 taxes late online Mandy White buys a new car from you for $11,500. Filing 2010 taxes late online She pays you with $2,000 of U. Filing 2010 taxes late online S. Filing 2010 taxes late online currency and a cashier's check for $9,500 payable to you and her. Filing 2010 taxes late online You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. Filing 2010 taxes late online For this reason, the cashier's check is not treated as cash. Filing 2010 taxes late online You do not have to file Form 8300 for the transaction. Filing 2010 taxes late online Exception for certain installment sales. Filing 2010 taxes late online   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). Filing 2010 taxes late online However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. Filing 2010 taxes late online Exception for certain down payment plans. Filing 2010 taxes late online   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. Filing 2010 taxes late online You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. Filing 2010 taxes late online You receive it more than 60 days before the date of sale. Filing 2010 taxes late online You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Filing 2010 taxes late online Exception for travel and entertainment. Filing 2010 taxes late online   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. Filing 2010 taxes late online You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. Filing 2010 taxes late online You receive it more than 60 days before the date on which the final payment is due. Filing 2010 taxes late online You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Filing 2010 taxes late online Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Filing 2010 taxes late online If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Filing 2010 taxes late online If you do not know a person's TIN, you have to ask for it. Filing 2010 taxes late online You may be subject to penalties for an incorrect or missing TIN. Filing 2010 taxes late online There are three types of TINs. Filing 2010 taxes late online The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Filing 2010 taxes late online The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). Filing 2010 taxes late online An ITIN has nine digits, similar to an SSN. Filing 2010 taxes late online The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Filing 2010 taxes late online Exception. Filing 2010 taxes late online   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. Filing 2010 taxes late online S. Filing 2010 taxes late online trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. Filing 2010 taxes late online 1441-1(e)(2) or (3) or 1. Filing 2010 taxes late online 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Filing 2010 taxes late online 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. Filing 2010 taxes late online S. Filing 2010 taxes late online citizen or resident. Filing 2010 taxes late online What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. Filing 2010 taxes late online If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. Filing 2010 taxes late online For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. Filing 2010 taxes late online Because they total $12,000 (more than $10,000), you must file Form 8300. Filing 2010 taxes late online More than 24 hours between transactions. Filing 2010 taxes late online   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. Filing 2010 taxes late online   For example, you are a travel agent. Filing 2010 taxes late online A client pays you $8,000 in cash for a trip. Filing 2010 taxes late online Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Filing 2010 taxes late online These are related transactions, and you must file Form 8300 to report them. Filing 2010 taxes late online What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. Filing 2010 taxes late online A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. Filing 2010 taxes late online If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Filing 2010 taxes late online Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Filing 2010 taxes late online When, Where, and What To File The amount you receive and when you receive it determine when you must file. Filing 2010 taxes late online Generally, you must file Form 8300 within 15 days after receiving a payment. Filing 2010 taxes late online If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Filing 2010 taxes late online More than one payment. Filing 2010 taxes late online   In some transactions, the buyer may arrange to pay you in cash installment payments. Filing 2010 taxes late online If the first payment is more than $10,000, you must file Form 8300 within 15 days. Filing 2010 taxes late online If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. Filing 2010 taxes late online When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Filing 2010 taxes late online   After you file Form 8300, you must start a new count of cash payments received from that buyer. Filing 2010 taxes late online If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. Filing 2010 taxes late online You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Filing 2010 taxes late online   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. Filing 2010 taxes late online Example. Filing 2010 taxes late online On January 10, you receive a cash payment of $11,000. Filing 2010 taxes late online You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. Filing 2010 taxes late online By January 25, you must file a Form 8300 for the $11,000 payment. Filing 2010 taxes late online By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Filing 2010 taxes late online Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Filing 2010 taxes late online Complete the form in its entirety (Parts I-IV) and include the amended information. Filing 2010 taxes late online Do not attach a copy of the original report. Filing 2010 taxes late online Where to file. Filing 2010 taxes late online   Mail the form to the address given in the Form 8300 instructions. Filing 2010 taxes late online Required statement to buyer. Filing 2010 taxes late online   You must give a written or electronic statement to each person named on any Form 8300 you must file. Filing 2010 taxes late online You can give the statement electronically only if the recipient agrees to receive it in that format. Filing 2010 taxes late online The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. Filing 2010 taxes late online It must state that you are also reporting this information to the IRS. Filing 2010 taxes late online   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. Filing 2010 taxes late online    You must keep a copy of every Form 8300 you file for 5 years. Filing 2010 taxes late online Examples Example 1. Filing 2010 taxes late online Pat Brown is the sales manager for Small Town Cars. Filing 2010 taxes late online On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Filing 2010 taxes late online Pat asks for identification from Jane to get the necessary information to complete Form 8300. Filing 2010 taxes late online A filled-in form is shown in this publication. Filing 2010 taxes late online Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Filing 2010 taxes late online He must also send a statement to Jane by January 31, 2010. Filing 2010 taxes late online Example 2. Filing 2010 taxes late online Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Filing 2010 taxes late online Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Filing 2010 taxes late online Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Filing 2010 taxes late online However, he could report it if he felt it was a suspicious transaction. Filing 2010 taxes late online Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. Filing 2010 taxes late online If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). Filing 2010 taxes late online There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. Filing 2010 taxes late online If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. Filing 2010 taxes late online These dollar amounts are based on Section 3571 of Title 18 of the U. Filing 2010 taxes late online S. Filing 2010 taxes late online Code. Filing 2010 taxes late online The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. Filing 2010 taxes late online This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Filing 2010 taxes late online Structuring means breaking up a large cash transaction into small cash transactions. Filing 2010 taxes late online How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Filing 2010 taxes late online By selecting the method that is best for you, you will have quick and easy access to tax help. Filing 2010 taxes late online Free help with your return. Filing 2010 taxes late online   Free help in preparing your return is available nationwide from IRS-certified volunteers. Filing 2010 taxes late online The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Filing 2010 taxes late online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing 2010 taxes late online To find the nearest VITA or TCE site, visit IRS. Filing 2010 taxes late online gov or call 1-800-906-9887 or 1-800-829-1040. Filing 2010 taxes late online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing 2010 taxes late online To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Filing 2010 taxes late online aarp. Filing 2010 taxes late online org/money/taxaide. Filing 2010 taxes late online   For more information on these programs, go to IRS. Filing 2010 taxes late online gov and enter keyword “VITA” in the upper right-hand corner. Filing 2010 taxes late online Internet. Filing 2010 taxes late online You can access the IRS website at IRS. Filing 2010 taxes late online gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Filing 2010 taxes late online Go to IRS. Filing 2010 taxes late online gov and click on Where's My Refund. Filing 2010 taxes late online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Filing 2010 taxes late online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Filing 2010 taxes late online Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 2010 taxes late online E-file your return. Filing 2010 taxes late online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Filing 2010 taxes late online Download forms, including talking tax forms, instructions, and publications. Filing 2010 taxes late online Order IRS products online. Filing 2010 taxes late online Research your tax questions online. Filing 2010 taxes late online Search publications online by topic or keyword. Filing 2010 taxes late online Use the online Internal Revenue Code, regulations, or other official guidance. Filing 2010 taxes late online View Internal Revenue Bulletins (IRBs) published in the last few years. Filing 2010 taxes late online Figure your withholding allowances using the withholding calculator online at  www. Filing 2010 taxes late online irs. Filing 2010 taxes late online gov/individuals. Filing 2010 taxes late online Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Filing 2010 taxes late online irs. Filing 2010 taxes late online gov/individuals. Filing 2010 taxes late online Sign up to receive local and national tax news by email. Filing 2010 taxes late online Get information on starting and operating a small business. Filing 2010 taxes late online Phone. Filing 2010 taxes late online Many services are available by phone. Filing 2010 taxes late online   Ordering forms, instructions, and publications. Filing 2010 taxes late online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Filing 2010 taxes late online You should receive your order within 10 days. Filing 2010 taxes late online Asking tax questions. Filing 2010 taxes late online Call the IRS with your tax questions at 1-800-829-1040. Filing 2010 taxes late online Solving problems. Filing 2010 taxes late online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Filing 2010 taxes late online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Filing 2010 taxes late online Call your local Taxpayer Assistance Center for an appointment. Filing 2010 taxes late online To find the number, go to www. Filing 2010 taxes late online irs. Filing 2010 taxes late online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Filing 2010 taxes late online TTY/TDD equipment. Filing 2010 taxes late online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Filing 2010 taxes late online TeleTax topics. Filing 2010 taxes late online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Filing 2010 taxes late online Refund information. Filing 2010 taxes late online You can check the status of your refund on the new IRS phone app. Filing 2010 taxes late online Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Filing 2010 taxes late online IRS2Go is a new way to provide you with information and tools. Filing 2010 taxes late online To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Filing 2010 taxes late online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Filing 2010 taxes late online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Filing 2010 taxes late online Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 2010 taxes late online If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Filing 2010 taxes late online Other refund information. Filing 2010 taxes late online To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Filing 2010 taxes late online Evaluating the quality of our telephone services. Filing 2010 taxes late online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Filing 2010 taxes late online One method is for a second IRS representative to listen in on or record random telephone calls. Filing 2010 taxes late online Another is to ask some callers to complete a short survey at the end of the call. Filing 2010 taxes late online Walk-in. Filing 2010 taxes late online Many products and services are available on a walk-in basis. Filing 2010 taxes late online   Products. Filing 2010 taxes late online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing 2010 taxes late online Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Filing 2010 taxes late online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Filing 2010 taxes late online Services. Filing 2010 taxes late online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Filing 2010 taxes late online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Filing 2010 taxes late online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Filing 2010 taxes late online No appointment is necessary—just walk in. Filing 2010 taxes late online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Filing 2010 taxes late online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Filing 2010 taxes late online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Filing 2010 taxes late online All other issues will be handled without an appointment. Filing 2010 taxes late online To find the number of your local office, go to www. Filing 2010 taxes late online irs. Filing 2010 taxes late online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Filing 2010 taxes late online Mail. Filing 2010 taxes late online You can send your order for forms, instructions, and publications to the address below. Filing 2010 taxes late online You should receive a response within 10 days after your request is received. Filing 2010 taxes late online  Internal Revenue Service 1201 N. Filing 2010 taxes late online Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Filing 2010 taxes late online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing 2010 taxes late online Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Filing 2010 taxes late online We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Filing 2010 taxes late online Remember, the worst thing you can do is nothing at all. Filing 2010 taxes late online   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Filing 2010 taxes late online You face (or your business is facing) an immediate threat of adverse action. Filing 2010 taxes late online You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Filing 2010 taxes late online   If you qualify for our help, we’ll do everything we can to get your problem resolved. Filing 2010 taxes late online You will be assigned to one advocate who will be with you at every turn. Filing 2010 taxes late online We have offices in every state, the District of Columbia, and Puerto Rico. Filing 2010 taxes late online Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Filing 2010 taxes late online And our services are always free. Filing 2010 taxes late online   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Filing 2010 taxes late online Our tax toolkit at www. Filing 2010 taxes late online TaxpayerAdvocate. Filing 2010 taxes late online irs. Filing 2010 taxes late online gov can help you understand these rights. Filing 2010 taxes late online   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Filing 2010 taxes late online irs. Filing 2010 taxes late online gov/advocate. Filing 2010 taxes late online You can also call our toll-free number at 1-877-777-4778. Filing 2010 taxes late online   TAS also handles large-scale or systemic problems that affect many taxpayers. Filing 2010 taxes late online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Filing 2010 taxes late online irs. Filing 2010 taxes late online gov/advocate. Filing 2010 taxes late online Low Income Taxpayer Clinics (LITCs). Filing 2010 taxes late online   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Filing 2010 taxes late online Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Filing 2010 taxes late online These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Filing 2010 taxes late online Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Filing 2010 taxes late online For more information and to find a clinic near you, see the LITC page on www. Filing 2010 taxes late online irs. Filing 2010 taxes late online gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Filing 2010 taxes late online This publication is also available by calling 1-800-829-3676 or at your local IRS office. Filing 2010 taxes late online Free tax services. Filing 2010 taxes late online   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Filing 2010 taxes late online Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Filing 2010 taxes late online The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Filing 2010 taxes late online The majority of the information and services listed in this publication are available to you free of charge. Filing 2010 taxes late online If there is a fee associated with a resource or service, it is listed in the publication. Filing 2010 taxes late online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Filing 2010 taxes late online DVD for tax products. Filing 2010 taxes late online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Filing 2010 taxes late online Prior-year forms, instructions, and publications. Filing 2010 taxes late online Tax Map: an electronic research tool and finding aid. Filing 2010 taxes late online Tax law frequently asked questions. Filing 2010 taxes late online Tax Topics from the IRS telephone response system. Filing 2010 taxes late online Internal Revenue Code—Title 26 of the U. Filing 2010 taxes late online S. Filing 2010 taxes late online Code. Filing 2010 taxes late online Links to other Internet based Tax Research Materials. Filing 2010 taxes late online Fill-in, print, and save features for most tax forms. Filing 2010 taxes late online Internal Revenue Bulletins. Filing 2010 taxes late online Toll-free and email technical support. Filing 2010 taxes late online Two releases during the year. Filing 2010 taxes late online  – The first release will ship the beginning of January. Filing 2010 taxes late online  – The final release will ship the beginning of March. Filing 2010 taxes late online Purchase the DVD from National Technical Information Service (NTIS) at www. Filing 2010 taxes late online irs. Filing 2010 taxes late online gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Filing 2010 taxes late online This image is too large to be displayed in the current screen. Filing 2010 taxes late online Please click the link to view the image. Filing 2010 taxes late online Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications