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Form 1040x 2012 Irs

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Form 1040x 2012 Irs

Form 1040x 2012 irs Index A Additional Child Tax Credit How to claim the additional child tax credit, Additional Child Tax Credit Assistance (see Tax help) C Child Tax Credit Qualifying child, Child Tax Credit Claiming the Credit, Claiming the Credit E Earned Income, Earned Income F Free tax services, Free help with your tax return. Form 1040x 2012 irs H Help (see Tax help) L Limits on the Credit AGI, Limits on the Credit Modified AGI, Limits on the Credit P Publications (see Tax help) Q Qualifying Child Adopted child, Qualifying Child Exceptions to time lived with you, Qualifying Child Qualifying child of more than one person, Qualifying Child T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
 

The Form 1040x 2012 Irs

Form 1040x 2012 irs 5. Form 1040x 2012 irs   Manufacturers Taxes Table of Contents Importer. Form 1040x 2012 irs Use considered sale. Form 1040x 2012 irs Lease considered sale. Form 1040x 2012 irs Bonus goods. Form 1040x 2012 irs Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Form 1040x 2012 irs Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Form 1040x 2012 irs CoalExported. Form 1040x 2012 irs Taxable TiresQualifying intercity or local bus. Form 1040x 2012 irs Qualifying school bus. Form 1040x 2012 irs Gas Guzzler TaxVehicles not subject to tax. Form 1040x 2012 irs Imported automobiles. Form 1040x 2012 irs VaccinesConditions to allowance. Form 1040x 2012 irs 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. Form 1040x 2012 irs Manufacturer. Form 1040x 2012 irs   The term “manufacturer” includes a producer or importer. Form 1040x 2012 irs 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. Form 1040x 2012 irs 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. Form 1040x 2012 irs   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Form 1040x 2012 irs 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. Form 1040x 2012 irs Importer. Form 1040x 2012 irs   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. Form 1040x 2012 irs Sale. Form 1040x 2012 irs   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. Form 1040x 2012 irs Use considered sale. Form 1040x 2012 irs   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Form 1040x 2012 irs Lease considered sale. Form 1040x 2012 irs   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Form 1040x 2012 irs 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. Form 1040x 2012 irs Manufacturers taxes based on sale price. Form 1040x 2012 irs   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. Form 1040x 2012 irs The taxes imposed on coal are based either on the sale price or the weight. Form 1040x 2012 irs   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. Form 1040x 2012 irs However, you include certain charges made when a taxable article is sold and you exclude others. Form 1040x 2012 irs To figure the price on which you base the tax, use the following rules. Form 1040x 2012 irs Include both the following charges in the price. Form 1040x 2012 irs Any charge for coverings or containers (regardless of their nature). Form 1040x 2012 irs Any charge incident to placing the article in a condition packed ready for shipment. Form 1040x 2012 irs Exclude all the following amounts from the price. Form 1040x 2012 irs The manufacturers excise tax, whether or not it is stated as a separate charge. Form 1040x 2012 irs The transportation charges pursuant to the sale. Form 1040x 2012 irs The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Form 1040x 2012 irs 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. Form 1040x 2012 irs Discounts, rebates, and similar allowances actually granted to the purchaser. Form 1040x 2012 irs Local advertising charges. Form 1040x 2012 irs 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. Form 1040x 2012 irs Charges for warranty paid at the purchaser's option. Form 1040x 2012 irs 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. Form 1040x 2012 irs Bonus goods. Form 1040x 2012 irs   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Form 1040x 2012 irs Figure the tax only on the sale price attributable to the taxable articles. Form 1040x 2012 irs Example. Form 1040x 2012 irs A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Form 1040x 2012 irs The sale price of the shipment is $1,500. Form 1040x 2012 irs The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Form 1040x 2012 irs 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). Form 1040x 2012 irs The remaining $375 is allocated to the nontaxable articles. Form 1040x 2012 irs Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Form 1040x 2012 irs When the title passes depends on the intention of the parties as gathered from the contract of sale. Form 1040x 2012 irs In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Form 1040x 2012 irs If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Form 1040x 2012 irs The manufacturer is liable for the tax. Form 1040x 2012 irs Partial payments. Form 1040x 2012 irs   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. Form 1040x 2012 irs To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Form 1040x 2012 irs Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Form 1040x 2012 irs Sale of an article to a state or local government for the exclusive use of the state or local government. Form 1040x 2012 irs This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Form 1040x 2012 irs State is defined in Definitions in chapter 1. Form 1040x 2012 irs Sale of an article to a nonprofit educational organization for its exclusive use. Form 1040x 2012 irs This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Form 1040x 2012 irs Nonprofit educational organization is defined under Communications Tax in chapter 4. Form 1040x 2012 irs Sale of an article to a qualified blood collector organization. Form 1040x 2012 irs This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Form 1040x 2012 irs Qualified blood collector organizations are defined under Communications Tax in chapter 4. Form 1040x 2012 irs Sale of an article for use by the purchaser as supplies for vessels. Form 1040x 2012 irs This exemption does not apply to the taxes on coal and vaccines. Form 1040x 2012 irs 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. Form 1040x 2012 irs 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. Form 1040x 2012 irs This exemption does not apply to the tax on coal and tires. Form 1040x 2012 irs Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Form 1040x 2012 irs 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. Form 1040x 2012 irs Sale of an article for export or for resale by the purchaser to a second purchaser for export. Form 1040x 2012 irs The article may be exported to a foreign country or to a possession of the United States. Form 1040x 2012 irs A vaccine shipped to a possession of the United States is not considered to be exported. Form 1040x 2012 irs 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. Form 1040x 2012 irs Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Form 1040x 2012 irs S. Form 1040x 2012 irs jurisdiction in Alaska. Form 1040x 2012 irs For tire exemptions, see section 4221(e)(2). Form 1040x 2012 irs Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Form 1040x 2012 irs Registration requirements. Form 1040x 2012 irs   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Form 1040x 2012 irs See the Form 637 instructions for more information. Form 1040x 2012 irs Exceptions to registration requirements. Form 1040x 2012 irs   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. Form 1040x 2012 irs Certification requirement. Form 1040x 2012 irs   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. Form 1040x 2012 irs 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. Form 1040x 2012 irs   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. Form 1040x 2012 irs See Regulations section 48. Form 1040x 2012 irs 4221-5(c) for the certificate requirements. Form 1040x 2012 irs   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. Form 1040x 2012 irs See Regulations section 48. Form 1040x 2012 irs 4221-4(d) for the certificate requirements. Form 1040x 2012 irs Proof of export requirement. Form 1040x 2012 irs   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Form 1040x 2012 irs See Regulations section 48. Form 1040x 2012 irs 4221-3(d) for evidence that qualifies as proof of exportation. Form 1040x 2012 irs Proof of resale for further manufacture requirement. Form 1040x 2012 irs   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. Form 1040x 2012 irs See Regulations section 48. Form 1040x 2012 irs 4221-2(c) for evidence that qualifies as proof of resale. Form 1040x 2012 irs Information to be furnished to purchaser. Form 1040x 2012 irs   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. Form 1040x 2012 irs 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. Form 1040x 2012 irs The claim must set forth in detail the facts upon which the claim is based. Form 1040x 2012 irs Uses, sales, and exports. Form 1040x 2012 irs   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). Form 1040x 2012 irs Export. Form 1040x 2012 irs   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. Form 1040x 2012 irs In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Form 1040x 2012 irs Price readjustments. Form 1040x 2012 irs   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. Form 1040x 2012 irs Conditions to allowance. Form 1040x 2012 irs   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. Form 1040x 2012 irs The claimant sold the article at a tax-excluded price. Form 1040x 2012 irs The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Form 1040x 2012 irs The person has obtained the written consent of the ultimate vendor to make the claim. Form 1040x 2012 irs The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Form 1040x 2012 irs Claim for further manufacture. Form 1040x 2012 irs   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Form 1040x 2012 irs The name and address of the manufacturer and the date of payment. Form 1040x 2012 irs An identification of the article for which the credit or refund is claimed. Form 1040x 2012 irs The amount of tax paid on the article and the date on which it was paid. Form 1040x 2012 irs 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. Form 1040x 2012 irs An identification of the second article. Form 1040x 2012 irs   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. Form 1040x 2012 irs The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Form 1040x 2012 irs Claim for price readjustment. Form 1040x 2012 irs   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. Form 1040x 2012 irs A description of the circumstances that gave rise to the price readjustment. Form 1040x 2012 irs An identification of the article whose price was readjusted. Form 1040x 2012 irs The price at which the article was sold. Form 1040x 2012 irs The amount of tax paid on the article and the date on which it was paid. Form 1040x 2012 irs The name and address of the purchaser. Form 1040x 2012 irs The amount repaid to the purchaser or credited to the purchaser's account. Form 1040x 2012 irs Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Form 1040x 2012 irs This includes any parts or accessories sold on or in connection with the sale of those articles. Form 1040x 2012 irs Pay this tax with Form 720. Form 1040x 2012 irs No tax deposits are required. Form 1040x 2012 irs Sport fishing equipment includes all the following items. Form 1040x 2012 irs 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. Form 1040x 2012 irs 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)). Form 1040x 2012 irs 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. Form 1040x 2012 irs Fishing tip-ups and tilts. Form 1040x 2012 irs Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Form 1040x 2012 irs See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Form 1040x 2012 irs Fishing rods and fishing poles. Form 1040x 2012 irs   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Form 1040x 2012 irs The tax is paid by the manufacturer, producer, or importer. Form 1040x 2012 irs Fishing tackle boxes. Form 1040x 2012 irs   The tax on fishing tackle boxes is 3% of the sales price. Form 1040x 2012 irs The tax is paid by the manufacturer, producer, or importer. Form 1040x 2012 irs Electric outboard boat motors. Form 1040x 2012 irs   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Form 1040x 2012 irs This includes any parts or accessories sold on or in connection with the sale of those articles. Form 1040x 2012 irs Certain equipment resale. Form 1040x 2012 irs   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Form 1040x 2012 irs If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Form 1040x 2012 irs 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. Form 1040x 2012 irs The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Form 1040x 2012 irs   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. Form 1040x 2012 irs The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Form 1040x 2012 irs Related person. Form 1040x 2012 irs   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). Form 1040x 2012 irs Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Form 1040x 2012 irs 11) of the sales price. Form 1040x 2012 irs The tax is paid by the manufacturer, producer, or importer. Form 1040x 2012 irs It applies to bows having a peak draw weight of 30 pounds or more. Form 1040x 2012 irs 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. Form 1040x 2012 irs Pay this tax with Form 720. Form 1040x 2012 irs No tax deposits are required. Form 1040x 2012 irs Arrow Shafts The tax on arrow shafts is listed on Form 720. Form 1040x 2012 irs 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. Form 1040x 2012 irs It measures 18 inches or more in overall length. Form 1040x 2012 irs It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Form 1040x 2012 irs Exemption for certain wooden arrows. Form 1040x 2012 irs   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. Form 1040x 2012 irs It measures 5/16 of an inch or less in diameter. Form 1040x 2012 irs It is not suitable for use with a taxable bow, described earlier. Form 1040x 2012 irs Pay this tax with Form 720. Form 1040x 2012 irs No tax deposits are required. Form 1040x 2012 irs Coal A tax is imposed on the first sale of coal mined in the United States. Form 1040x 2012 irs The producer of the coal is liable for the tax. Form 1040x 2012 irs The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Form 1040x 2012 irs 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. Form 1040x 2012 irs 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). Form 1040x 2012 irs 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. Form 1040x 2012 irs Tax rates. Form 1040x 2012 irs   The tax on underground-mined coal is the lower of: $1. Form 1040x 2012 irs 10 a ton, or 4. Form 1040x 2012 irs 4% of the sale price. Form 1040x 2012 irs   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Form 1040x 2012 irs 4% of the sale price. Form 1040x 2012 irs   Coal will be taxed at the 4. Form 1040x 2012 irs 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Form 1040x 2012 irs 50 a ton for surface-mined coal. Form 1040x 2012 irs Apply the tax proportionately if a sale or use includes a portion of a ton. Form 1040x 2012 irs Example. Form 1040x 2012 irs If you sell 21,000 pounds (10. Form 1040x 2012 irs 5 tons) of coal from an underground mine for $525, the price per ton is $50. Form 1040x 2012 irs The tax is $1. Form 1040x 2012 irs 10 × 10. Form 1040x 2012 irs 5 tons ($11. Form 1040x 2012 irs 55). Form 1040x 2012 irs Coal production. Form 1040x 2012 irs   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Form 1040x 2012 irs Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Form 1040x 2012 irs   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Form 1040x 2012 irs In some cases, a single mine may yield coal from both surface mining and underground mining. Form 1040x 2012 irs 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. Form 1040x 2012 irs Determining tonnage or selling price. Form 1040x 2012 irs   The producer pays the tax on coal at the time of sale or use. Form 1040x 2012 irs In figuring the selling price for applying the tax, the point of sale is f. Form 1040x 2012 irs o. Form 1040x 2012 irs b. Form 1040x 2012 irs (free on board) mine or f. Form 1040x 2012 irs o. Form 1040x 2012 irs b. Form 1040x 2012 irs cleaning plant if you clean the coal before selling it. Form 1040x 2012 irs This applies even if you sell the coal for a delivered price. Form 1040x 2012 irs The f. Form 1040x 2012 irs o. Form 1040x 2012 irs b. Form 1040x 2012 irs mine or f. Form 1040x 2012 irs o. Form 1040x 2012 irs b. Form 1040x 2012 irs 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. Form 1040x 2012 irs 4% rate. Form 1040x 2012 irs   The tax applies to the full amount of coal sold. Form 1040x 2012 irs 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. Form 1040x 2012 irs Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Form 1040x 2012 irs   Do not include in the sales price the excise tax imposed on coal. Form 1040x 2012 irs Coal used by the producer. Form 1040x 2012 irs   The tax on coal applies if the coal is used by the producer in other than a mining process. Form 1040x 2012 irs A mining process means the same for this purpose as for percentage depletion. Form 1040x 2012 irs 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. Form 1040x 2012 irs In this case, the tax applies only when you sell the coal. Form 1040x 2012 irs 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. Form 1040x 2012 irs 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. Form 1040x 2012 irs   You must use a constructive sale price to figure the tax under the 4. Form 1040x 2012 irs 4% rate if you use the coal in other than a mining process. Form 1040x 2012 irs Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Form 1040x 2012 irs o. Form 1040x 2012 irs b. Form 1040x 2012 irs mine or cleaning plant. Form 1040x 2012 irs Normally, you use the same constructive price used to figure your percentage depletion deduction. Form 1040x 2012 irs Blending. Form 1040x 2012 irs   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. Form 1040x 2012 irs Figure the tax separately for each type of coal in the blend. Form 1040x 2012 irs 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. Form 1040x 2012 irs 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. Form 1040x 2012 irs However, the tax is limited to 4. Form 1040x 2012 irs 4% of the sale price per ton of the blended coal. Form 1040x 2012 irs Exemption from tax. Form 1040x 2012 irs   The tax does not apply to sales of lignite and imported coal. Form 1040x 2012 irs The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Form 1040x 2012 irs Exported. Form 1040x 2012 irs   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. Form 1040x 2012 irs   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. Form 1040x 2012 irs 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. Form 1040x 2012 irs   Proof of export includes any of the following items. Form 1040x 2012 irs A copy of the export bill of lading issued by the delivering carrier. Form 1040x 2012 irs A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Form 1040x 2012 irs A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Form 1040x 2012 irs If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Form 1040x 2012 irs Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Form 1040x 2012 irs A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Form 1040x 2012 irs 0945 ($. Form 1040x 2012 irs 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. Form 1040x 2012 irs The three categories for reporting the tax and the tax rate are listed below. Form 1040x 2012 irs Taxable tires other than biasply or super single tires at $. Form 1040x 2012 irs 0945. Form 1040x 2012 irs Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Form 1040x 2012 irs 04725. Form 1040x 2012 irs Taxable tires, super single tires designed for steering at $. Form 1040x 2012 irs 0945. Form 1040x 2012 irs 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. Form 1040x 2012 irs 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. Form 1040x 2012 irs A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Form 1040x 2012 irs Special rule, manufacturer's retail stores. Form 1040x 2012 irs   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. Form 1040x 2012 irs Tires on imported articles. Form 1040x 2012 irs   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). Form 1040x 2012 irs Tires exempt from tax. Form 1040x 2012 irs   The tax on taxable tires does not apply to the following items. Form 1040x 2012 irs 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. Form 1040x 2012 irs Tire carcasses not suitable for commercial use. Form 1040x 2012 irs Tires for use on qualifying intercity, local, and school buses. Form 1040x 2012 irs For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Form 1040x 2012 irs Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Form 1040x 2012 irs Tires of a type used exclusively on mobile machinery. Form 1040x 2012 irs A taxable tire used on mobile machinery is not exempt from tax. Form 1040x 2012 irs Qualifying intercity or local bus. Form 1040x 2012 irs   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). Form 1040x 2012 irs Qualifying school bus. Form 1040x 2012 irs   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Form 1040x 2012 irs Credit or refund. Form 1040x 2012 irs   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. Form 1040x 2012 irs   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. Form 1040x 2012 irs   The person who paid the tax is eligible to make the claim. Form 1040x 2012 irs 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. Form 1040x 2012 irs 5 miles per gallon. Form 1040x 2012 irs If you import an automobile for personal use, you may be liable for this tax. Form 1040x 2012 irs Figure the tax on Form 6197, as discussed later. Form 1040x 2012 irs The tax rate is based on fuel economy rating. Form 1040x 2012 irs The tax rates for the gas guzzler tax are shown on Form 6197. Form 1040x 2012 irs A person that lengthens an existing automobile is the manufacturer of an automobile. Form 1040x 2012 irs Automobiles. Form 1040x 2012 irs   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. Form 1040x 2012 irs Vehicles not subject to tax. Form 1040x 2012 irs   For the gas guzzler tax, the following vehicles are not considered automobiles. Form 1040x 2012 irs Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Form 1040x 2012 irs Vehicles operated exclusively on a rail or rails. Form 1040x 2012 irs 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. Form 1040x 2012 irs Vehicles treated under 49 U. Form 1040x 2012 irs S. Form 1040x 2012 irs C. Form 1040x 2012 irs 32901 (1978) as non-passenger automobiles. Form 1040x 2012 irs This includes limousines manufactured primarily to transport more than 10 persons. Form 1040x 2012 irs   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. Form 1040x 2012 irs   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Form 1040x 2012 irs Model type. Form 1040x 2012 irs   Model type is a particular class of automobile as determined by EPA regulations. Form 1040x 2012 irs Fuel economy. Form 1040x 2012 irs   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Form 1040x 2012 irs 1 mile as figured by the EPA. Form 1040x 2012 irs Imported automobiles. Form 1040x 2012 irs   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Form 1040x 2012 irs 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. Form 1040x 2012 irs   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. Form 1040x 2012 irs   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. Form 1040x 2012 irs 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). Form 1040x 2012 irs   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. Form 1040x 2012 irs Exemptions. Form 1040x 2012 irs   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. Form 1040x 2012 irs However, see Vehicles not subject to tax, earlier. Form 1040x 2012 irs Form 6197. Form 1040x 2012 irs   Use Form 6197 to figure your tax liability for each quarter. Form 1040x 2012 irs Attach Form 6197 to your Form 720 for the quarter. Form 1040x 2012 irs See the Form 6197 instructions for more information and the one-time filing rules. Form 1040x 2012 irs Credit or refund. Form 1040x 2012 irs   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. Form 1040x 2012 irs For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Form 1040x 2012 irs Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Form 1040x 2012 irs A taxable vaccine means any of the following vaccines. Form 1040x 2012 irs Any vaccine containing diphtheria toxoid. Form 1040x 2012 irs Any vaccine containing tetanus toxoid. Form 1040x 2012 irs Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Form 1040x 2012 irs Any vaccine containing polio virus. Form 1040x 2012 irs Any vaccine against measles. Form 1040x 2012 irs Any vaccine against mumps. Form 1040x 2012 irs Any vaccine against rubella. Form 1040x 2012 irs Any vaccine against hepatitis A. Form 1040x 2012 irs Any vaccine against hepatitis B. Form 1040x 2012 irs Any vaccine against chicken pox. Form 1040x 2012 irs Any vaccine against rotavirus gastroenteritis. Form 1040x 2012 irs Any HIB vaccine. Form 1040x 2012 irs Any conjugate vaccine against streptococcus pneumoniae. Form 1040x 2012 irs Any trivalent vaccine against influenza or any other vaccine against influenza. Form 1040x 2012 irs Any meningococcal vaccine. Form 1040x 2012 irs Any vaccine against the human papillomavirus. Form 1040x 2012 irs 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. Form 1040x 2012 irs The tax is $. Form 1040x 2012 irs 75 per dose of each taxable vaccine. Form 1040x 2012 irs The tax per dose on a vaccine that contains more than one taxable vaccine is $. Form 1040x 2012 irs 75 times the number of taxable vaccines. Form 1040x 2012 irs Taxable use. Form 1040x 2012 irs   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. Form 1040x 2012 irs Credit or refund. Form 1040x 2012 irs   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. Form 1040x 2012 irs The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Form 1040x 2012 irs Conditions to allowance. Form 1040x 2012 irs   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. Form 1040x 2012 irs Taxable Medical Devices Taxable medical devices. Form 1040x 2012 irs   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Form 1040x 2012 irs 3% (. Form 1040x 2012 irs 023) of the sales price. Form 1040x 2012 irs 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. Form 1040x 2012 irs There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Form 1040x 2012 irs 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). Form 1040x 2012 irs See T. Form 1040x 2012 irs D. Form 1040x 2012 irs 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. Form 1040x 2012 irs More information. Form 1040x 2012 irs   For more information on the medical device tax, see section 4191, T. Form 1040x 2012 irs D. Form 1040x 2012 irs 9604, and Notice 2012-77. Form 1040x 2012 irs You can find T. Form 1040x 2012 irs D. Form 1040x 2012 irs 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Form 1040x 2012 irs R. Form 1040x 2012 irs B. Form 1040x 2012 irs 2012-52 at www. Form 1040x 2012 irs irs. Form 1040x 2012 irs gov/pub/irs-irbs/irb12-52. Form 1040x 2012 irs pdf. Form 1040x 2012 irs Prev  Up  Next   Home   More Online Publications