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Free tax extension filing 6. Free tax extension filing   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Free tax extension filing Vehicles not considered highway vehicles. Free tax extension filing Idling reduction device. Free tax extension filing Separate purchase. Free tax extension filing Leases. Free tax extension filing Exported vehicle. Free tax extension filing Tax on resale of tax-paid trailers and semitrailers. Free tax extension filing Use treated as sale. Free tax extension filing Sale. Free tax extension filing Long-term lease. Free tax extension filing Short-term lease. Free tax extension filing Related person. Free tax extension filing Exclusions from tax base. Free tax extension filing Sales not at arm's length. Free tax extension filing Installment sales. Free tax extension filing Repairs and modifications. Free tax extension filing Further manufacture. Free tax extension filing Rail trailers and rail vans. Free tax extension filing Parts and accessories. Free tax extension filing Trash containers. Free tax extension filing House trailers. Free tax extension filing Camper coaches or bodies for self-propelled mobile homes. Free tax extension filing Farm feed, seed, and fertilizer equipment. Free tax extension filing Ambulances and hearses. Free tax extension filing Truck-tractors. Free tax extension filing Concrete mixers. Free tax extension filing Registration requirement. Free tax extension filing Further manufacture. Free tax extension filing A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. Free tax extension filing Truck chassis and bodies. Free tax extension filing Truck trailer and semitrailer chassis and bodies. Free tax extension filing Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Free tax extension filing A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. Free tax extension filing A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Free tax extension filing A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Free tax extension filing A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Free tax extension filing The seller is liable for the tax. Free tax extension filing Chassis or body. Free tax extension filing   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Free tax extension filing Highway vehicle. Free tax extension filing   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. Free tax extension filing Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Free tax extension filing A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. Free tax extension filing A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Free tax extension filing A special kind of cargo, goods, supplies, or materials. Free tax extension filing Some off-highway task unrelated to highway transportation, except as discussed next. Free tax extension filing Vehicles not considered highway vehicles. Free tax extension filing   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Free tax extension filing Specially designed mobile machinery for nontransportation functions. Free tax extension filing A self-propelled vehicle is not a highway vehicle if all the following apply. Free tax extension filing The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. Free tax extension filing The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. Free tax extension filing The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. Free tax extension filing Vehicles specially designed for off-highway transportation. Free tax extension filing A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. Free tax extension filing To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. Free tax extension filing It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Free tax extension filing Nontransportation trailers and semitrailers. Free tax extension filing A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. Free tax extension filing For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Free tax extension filing Gross vehicle weight. Free tax extension filing   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. Free tax extension filing It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. Free tax extension filing Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. Free tax extension filing   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. Free tax extension filing Platform truck bodies 21 feet or less in length. Free tax extension filing Dry freight and refrigerated truck van bodies 24 feet or less in length. Free tax extension filing Dump truck bodies with load capacities of 8 cubic yards or less. Free tax extension filing Refuse packer truck bodies with load capacities of 20 cubic yards or less. Free tax extension filing For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Free tax extension filing R. Free tax extension filing B. Free tax extension filing 2005-14 at www. Free tax extension filing irs. Free tax extension filing gov/pub/irs-irbs/irb05-14. Free tax extension filing pdf. Free tax extension filing   The gross vehicle weight means the maximum total weight of a loaded vehicle. Free tax extension filing Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. Free tax extension filing The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. Free tax extension filing The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. Free tax extension filing See Regulations section 145. Free tax extension filing 4051-1(e)(3) for more information. Free tax extension filing Parts or accessories. Free tax extension filing   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Free tax extension filing For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. Free tax extension filing The tax applies in this case whether or not the retailer bills the parts or accessories separately. Free tax extension filing   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. Free tax extension filing The tax applies unless there is evidence to the contrary. Free tax extension filing For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. Free tax extension filing The tax does not apply to parts and accessories that are spares or replacements. Free tax extension filing   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. Free tax extension filing Idling reduction device. Free tax extension filing   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. Free tax extension filing The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. Free tax extension filing The EPA discusses idling reduction technologies on its website at www. Free tax extension filing epa. Free tax extension filing gov/smartway/technology/idling. Free tax extension filing htm. Free tax extension filing Separate purchase. Free tax extension filing   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Free tax extension filing The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Free tax extension filing The installation occurs within 6 months after the vehicle is first placed in service. Free tax extension filing   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Free tax extension filing   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Free tax extension filing This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Free tax extension filing   The tax does not apply if the installed part or accessory is a replacement part or accessory. Free tax extension filing The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. Free tax extension filing However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. Free tax extension filing Example. Free tax extension filing You bought a taxable vehicle and placed it in service on April 8. Free tax extension filing On May 3, you bought and installed parts and accessories at a cost of $850. Free tax extension filing On July 15, you bought and installed parts and accessories for $300. Free tax extension filing Tax of $138 (12% of $1,150) applies on July 15. Free tax extension filing Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Free tax extension filing First retail sale defined. Free tax extension filing   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. Free tax extension filing There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). Free tax extension filing The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Free tax extension filing The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. Free tax extension filing There is no registration requirement. Free tax extension filing Leases. Free tax extension filing   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. Free tax extension filing The tax is imposed on the lessor at the time of the lease. Free tax extension filing   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. Free tax extension filing The tax is imposed on the lessor at the time of the lease. Free tax extension filing Exported vehicle. Free tax extension filing   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. Free tax extension filing Tax on resale of tax-paid trailers and semitrailers. Free tax extension filing   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Free tax extension filing The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. Free tax extension filing The credit cannot exceed the tax on the resale. Free tax extension filing See Regulations section 145. Free tax extension filing 4052-1(a)(4) for information on the conditions to allowance for the credit. Free tax extension filing Use treated as sale. Free tax extension filing   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. Free tax extension filing Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Free tax extension filing The tax attaches when the use begins. Free tax extension filing   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. Free tax extension filing   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. Free tax extension filing   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. Free tax extension filing Presumptive retail sales price. Free tax extension filing   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. Free tax extension filing If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. Free tax extension filing Table 6-1 outlines the appropriate tax base calculation for various transactions. Free tax extension filing   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Free tax extension filing But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Free tax extension filing Sale. Free tax extension filing   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. Free tax extension filing Long-term lease. Free tax extension filing   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. Free tax extension filing Short-term lease. Free tax extension filing   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. Free tax extension filing   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. Free tax extension filing   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. Free tax extension filing Related person. Free tax extension filing   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Free tax extension filing Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Free tax extension filing Table 6-1. Free tax extension filing Tax Base IF the transaction is a. Free tax extension filing . Free tax extension filing . Free tax extension filing THEN figuring the base by using the. Free tax extension filing . Free tax extension filing . Free tax extension filing Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. Free tax extension filing   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. Free tax extension filing   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Free tax extension filing However, you do add a markup if all the following apply. Free tax extension filing You do not perform any significant activities relating to the processing of the sale of a taxable article. Free tax extension filing The main reason for processing the sale through you is to avoid or evade the presumed markup. Free tax extension filing You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Free tax extension filing In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. Free tax extension filing Determination of tax base. Free tax extension filing   These rules apply to both normal retail sales price and presumptive retail sales price computations. Free tax extension filing To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. Free tax extension filing However, see Presumptive retail sales price, earlier. Free tax extension filing Exclusions from tax base. Free tax extension filing   Exclude from the tax base the retail excise tax imposed on the sale. Free tax extension filing Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. Free tax extension filing Also exclude the value of any used component of the article furnished by the first user of the article. Free tax extension filing   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. Free tax extension filing These expenses are those incurred in delivery from the retail dealer to the customer. Free tax extension filing In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. Free tax extension filing   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. Free tax extension filing For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. Free tax extension filing Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Free tax extension filing Sales not at arm's length. Free tax extension filing   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. Free tax extension filing   A sale is not at arm's length if either of the following apply. Free tax extension filing One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. Free tax extension filing The sale is made under special arrangements between a seller and a purchaser. Free tax extension filing Installment sales. Free tax extension filing   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. Free tax extension filing The tax is figured on the entire sales price. Free tax extension filing No part of the tax is deferred because the sales price is paid in installments. Free tax extension filing Repairs and modifications. Free tax extension filing   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. Free tax extension filing This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Free tax extension filing However, this exception generally does not apply to an article that was not subject to the tax when it was new. Free tax extension filing Further manufacture. Free tax extension filing   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. Free tax extension filing Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. Free tax extension filing Combining an article with an item in this list does not give rise to taxability. Free tax extension filing However, see Parts or accessories discussed earlier. Free tax extension filing Articles exempt from tax. Free tax extension filing   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Free tax extension filing Rail trailers and rail vans. Free tax extension filing   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). Free tax extension filing Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Free tax extension filing Parts and accessories. Free tax extension filing   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. Free tax extension filing Trash containers. Free tax extension filing   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Free tax extension filing It is designed to be used as a trash container. Free tax extension filing It is not designed to carry freight other than trash. Free tax extension filing It is not designed to be permanently mounted on or affixed to a truck chassis or body. Free tax extension filing House trailers. Free tax extension filing   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Free tax extension filing Camper coaches or bodies for self-propelled mobile homes. Free tax extension filing   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. Free tax extension filing Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Free tax extension filing Farm feed, seed, and fertilizer equipment. Free tax extension filing   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. Free tax extension filing This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. Free tax extension filing Ambulances and hearses. Free tax extension filing   This is any ambulance, hearse, or combination ambulance-hearse. Free tax extension filing Truck-tractors. Free tax extension filing   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Free tax extension filing Concrete mixers. Free tax extension filing   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. Free tax extension filing This exemption does not apply to the chassis on which the article is mounted. Free tax extension filing Sales exempt from tax. Free tax extension filing   The following sales are ordinarily exempt from tax. Free tax extension filing Sales to a state or local government for its exclusive use. Free tax extension filing Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Free tax extension filing Sales to a nonprofit educational organization for its exclusive use. Free tax extension filing Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Free tax extension filing Sales for use by the purchaser for further manufacture of other taxable articles (see below). Free tax extension filing Sales for export or for resale by the purchaser to a second purchaser for export. Free tax extension filing Sales to the United Nations for official use. Free tax extension filing Registration requirement. Free tax extension filing   In general, the seller and buyer must be registered for a sale to be tax free. Free tax extension filing See the Form 637 instructions for more information. Free tax extension filing Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. Free tax extension filing Further manufacture. Free tax extension filing   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 made the first retail sale of them. Free tax extension filing Credits or refunds. Free tax extension filing   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. Free tax extension filing The person using the article as a component part is eligible for the credit or refund. Free tax extension filing   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Free tax extension filing A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. Free tax extension filing   See also Conditions to allowance in chapter 5. Free tax extension filing Tire credit. Free tax extension filing   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. Free tax extension filing The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Free tax extension filing This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. Free tax extension filing Prev  Up  Next   Home   More Online Publications
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 Do you know of a tax problem that affects more than one taxpayer?


You can help the Taxpayer Advocate Service tackle the “big-picture” problems in the IRS or the tax law by reporting them to us. These systemic issues:

    • Always affect multiple taxpayers
    • Don’t apply to just one taxpayer (but if you personally have an unresolved IRS problem, TAS may be able to help)
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To submit an issue, please press the button below. Each submission will be reviewed, researched and shared for appropriate advocacy actions. You will only be contacted regarding this submission if we need clarification of the issue or need additional examples; and when we have determined how we will use the information provided in our advocacy efforts. Thank you for your submission and reporting the potential systemic issue via the SAMS program.     

 

Page Last Reviewed or Updated: 14-Mar-2014

The Free Tax Extension Filing

Free tax extension filing 3. Free tax extension filing   Limit on Annual Additions Table of Contents Ministers and church employees. Free tax extension filing Includible Compensation for Your Most Recent Year of ServiceMost Recent Year of Service Includible Compensation The first component of MAC is the limit on annual additions. Free tax extension filing This is a limit on the total contributions (elective deferrals, nonelective contributions, and after-tax contributions) that can be made to your 403(b) account. Free tax extension filing The limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or 100% of your includible compensation for your most recent year of service. Free tax extension filing More than one 403(b) account. Free tax extension filing If you contributed to more than one 403(b) account, you must combine the contributions made to all 403(b) accounts on your behalf by your employer. Free tax extension filing Ministers and church employees. Free tax extension filing   If you are a minister or a church employee, you may be able to increase your limit on annual additions or use different rules when figuring your limit on annual additions. Free tax extension filing For more information, see chapter 5. Free tax extension filing Participation in a qualified plan. Free tax extension filing If you participated in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pensions of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. Free tax extension filing You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions. Free tax extension filing Includible Compensation for Your Most Recent Year of Service Definition. Free tax extension filing   Generally, includible compensation for your most recent year of service is the amount of taxable wages and benefits you received from the employer that maintained a 403(b) account for your benefit during your most recent year of service. Free tax extension filing When figuring your includible compensation for your most recent year of service, keep in mind that your most recent year of service may not be the same as your employer's most recent annual work period. Free tax extension filing This can happen if your tax year is not the same as your employer's annual work period. Free tax extension filing When figuring includible compensation for your most recent year of service, do not mix compensation or service of one employer with compensation or service of another employer. Free tax extension filing Most Recent Year of Service Your most recent year of service is your last full year of service, ending on the last day of your tax year that you worked for the employer that maintained a 403(b) account on your behalf. Free tax extension filing Tax year different from employer's annual work period. Free tax extension filing   If your tax year is not the same as your employer's annual work period, your most recent year of service is made up of parts of at least two of your employer's annual work periods. Free tax extension filing Example. Free tax extension filing A professor who reports her income on a calendar-year basis is employed on a full-time basis by a university that operates on an academic year (October through May). Free tax extension filing To figure her includible compensation for 2013, the professor's most recent year of service is her service from January through May 2013 and from October through December 2013. Free tax extension filing Figuring Your Most Recent Year of Service To figure your most recent year of service, begin by determining what is a full year of service for your position. Free tax extension filing A full year of service is equal to full-time employment for your employer's annual work period. Free tax extension filing After identifying a full year of service, begin counting the service you have provided for your employer starting with the service provided in the current year. Free tax extension filing Part-time or employed only part of the year. Free tax extension filing   If you are a part-time or a full-time employee who is employed for only part of the year, your most recent year of service is your service this year and your service for as many previous years as is necessary to total 1 full year of service. Free tax extension filing To determine your most recent year of service, add the following periods of service: Your service during the year for which you are figuring the limit on annual additions, and Your service during your preceding tax years until the total service equals 1 year of service or you have figured all of your service with the employer. Free tax extension filing Example. Free tax extension filing You were employed on a full-time basis from July through December 2011 (1/2 year of service), July through December 2012 (1/2 year of service), and October through December 2013 (1/4 year of service). Free tax extension filing Your most recent year of service for computing your limit on annual additions for 2013 is the total of your service during 2013 (1/4 year of service), your service during 2012 (1/2 year of service), and your service during the months October through December 2011 (1/4 year of service). Free tax extension filing Not yet employed for 1 year. Free tax extension filing   If, at the close of the year, you have not yet worked for your employer for 1 year (including time you worked for the same employer in all earlier years), use the period of time you have worked for the employer as your most recent year of service. Free tax extension filing Includible Compensation After identifying your most recent year of service, the next step is to identify the includible compensation associated with that full year of service. Free tax extension filing Includible compensation is not the same as income included on your tax return. Free tax extension filing Compensation is a combination of income and benefits received in exchange for services provided to your employer. Free tax extension filing Generally, includible compensation is the amount of income and benefits: Received from the employer who maintains your 403(b) account, and Must be included in your income. Free tax extension filing Includible compensation includes the following amounts. Free tax extension filing Elective deferrals (employer's contributions made on your behalf under a salary reduction agreement). Free tax extension filing Amounts contributed or deferred by your employer under a section 125 cafeteria plan. Free tax extension filing Amounts contributed or deferred, at the election of the employee, under an eligible section 457 nonqualified deferred compensation plan (state or local government or tax-exempt organization plan). Free tax extension filing  Note. Free tax extension filing For information about treating elective deferrals under section 457 plans as Roth contributions, see Publication 575. Free tax extension filing Wages, salaries, and fees for personal services earned with the employer maintaining your 403(b) account. Free tax extension filing Income otherwise excluded under the foreign earned income exclusion. Free tax extension filing Pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan. Free tax extension filing Includible compensation does not include the following items. Free tax extension filing Your employer's contributions to your 403(b) account. Free tax extension filing Compensation earned while your employer was not an eligible employer. Free tax extension filing Your employer's contributions to a qualified plan that: Are on your behalf, and Are excludable from income. Free tax extension filing The cost of incidental life insurance. Free tax extension filing See Cost of Incidental Life Insurance, later. Free tax extension filing If you are a church employee or a foreign missionary, figure includible compensation using the rules explained in chapter 5. Free tax extension filing Contributions after retirement. Free tax extension filing   Nonelective contributions may be made for an employee for up to 5 years after retirement. Free tax extension filing These contributions would be based on includible compensation for the last year of service before retirement. Free tax extension filing Cost of Incidental Life Insurance Includible compensation does not include the cost of incidental life insurance. Free tax extension filing If all of your 403(b) accounts invest only in mutual funds, then you have no incidental life insurance. Free tax extension filing If you have an annuity contract, a portion of the cost of that contract may be for incidental life insurance. Free tax extension filing If so, the cost of the insurance is taxable to you in the year contributed and is considered part of your basis when distributed. Free tax extension filing Your employer will include the cost of your insurance as taxable wages in box 1 of Form W-2. Free tax extension filing Not all annuity contracts include life insurance. Free tax extension filing Contact your plan administrator to determine if your contract includes incidental life insurance. Free tax extension filing If it does, you will need to figure the cost of life insurance each year the policy is in effect. Free tax extension filing Figuring the cost of incidental life insurance. Free tax extension filing If you have determined that part of the cost of your annuity contract is for an incidental life insurance premium, you will need to determine the amount of the premium and subtract it from your includible compensation. Free tax extension filing To determine the amount of the life insurance premiums, you will need to know the following information. Free tax extension filing The value of your life insurance contract, which is the amount payable upon your death. Free tax extension filing The cash value of your life insurance contract at the end of the tax year. Free tax extension filing Your age on your birthday nearest the beginning of the policy year. Free tax extension filing Your current life insurance protection under an ordinary retirement income life insurance policy, which is the amount payable upon your death minus the cash value of the contract at the end of the year. Free tax extension filing You can use Worksheet A, in chapter 9, to determine the cost of your incidental life insurance. Free tax extension filing Example. Free tax extension filing Your new contract provides that your beneficiary will receive $10,000 if you should die before retirement. Free tax extension filing Your cash value in the contract at the end of the first year is zero. Free tax extension filing Your current life insurance protection for the first year is $10,000 ($10,000 − 0). Free tax extension filing The cash value in the contract at the end of year two is $1,000, and the current life insurance protection for the second year is $9,000 ($10,000 – $1,000). Free tax extension filing The 1-year cost of the protection can be calculated by using Figure 3-1, Table of One-Year Term Premiums for $1,000 Life Insurance Protection . Free tax extension filing The premium rate is determined based on your age on your birthday nearest the beginning of the policy year. Free tax extension filing Figure 3-1. Free tax extension filing Table of One-Year Term Premiums for $1,000 Life Insurance Protection Age Cost   Age Cost   Age Cost 0 $0. Free tax extension filing 70   35 $0. Free tax extension filing 99   70 $20. Free tax extension filing 62 1 0. Free tax extension filing 41   36 1. Free tax extension filing 01   71 22. Free tax extension filing 72 2 0. Free tax extension filing 27   37 1. Free tax extension filing 04   72 25. Free tax extension filing 07 3 0. Free tax extension filing 19   38 1. Free tax extension filing 06   73 27. Free tax extension filing 57 4 0. Free tax extension filing 13   39 1. Free tax extension filing 07   74 30. Free tax extension filing 18 5 0. Free tax extension filing 13   40 1. Free tax extension filing 10   75 33. Free tax extension filing 05 6 0. Free tax extension filing 14   41 1. Free tax extension filing 13   76 36. Free tax extension filing 33 7 0. Free tax extension filing 15   42 1. Free tax extension filing 20   77 40. Free tax extension filing 17 8 0. Free tax extension filing 16   43 1. Free tax extension filing 29   78 44. Free tax extension filing 33 9 0. Free tax extension filing 16   44 1. Free tax extension filing 40   79 49. Free tax extension filing 23 10 0. Free tax extension filing 16   45 1. Free tax extension filing 53   80 54. Free tax extension filing 56 11 0. Free tax extension filing 19   46 1. Free tax extension filing 67   81 60. Free tax extension filing 51 12 0. Free tax extension filing 24   47 1. Free tax extension filing 83   82 66. Free tax extension filing 74 13 0. Free tax extension filing 28   48 1. Free tax extension filing 98   83 73. Free tax extension filing 07 14 0. Free tax extension filing 33   49 2. Free tax extension filing 13   84 80. Free tax extension filing 35 15 0. Free tax extension filing 38   50 2. Free tax extension filing 30   85 88. Free tax extension filing 76 16 0. Free tax extension filing 52   51 2. Free tax extension filing 52   86 99. Free tax extension filing 16 17 0. Free tax extension filing 57   52 2. Free tax extension filing 81   87 110. Free tax extension filing 40 18 0. Free tax extension filing 59   53 3. Free tax extension filing 20   88 121. Free tax extension filing 85 19 0. Free tax extension filing 61   54 3. Free tax extension filing 65   89 133. Free tax extension filing 40 20 0. Free tax extension filing 62   55 4. Free tax extension filing 15   90 144. Free tax extension filing 30 21 0. Free tax extension filing 62   56 4. Free tax extension filing 68   91 155. Free tax extension filing 80 22 0. Free tax extension filing 64   57 5. Free tax extension filing 20   92 168. Free tax extension filing 75 23 0. Free tax extension filing 66   58 5. Free tax extension filing 66   93 186. Free tax extension filing 44 24 0. Free tax extension filing 68   59 6. Free tax extension filing 06   94 206. Free tax extension filing 70 25 0. Free tax extension filing 71   60 6. Free tax extension filing 51   95 228. Free tax extension filing 35 26 0. Free tax extension filing 73   61 7. Free tax extension filing 11   96 250. Free tax extension filing 01 27 0. Free tax extension filing 76   62 7. Free tax extension filing 96   97 265. Free tax extension filing 09 28 0. Free tax extension filing 80   63 9. Free tax extension filing 08   98 270. Free tax extension filing 11 29 0. Free tax extension filing 83   64 10. Free tax extension filing 41   99 281. Free tax extension filing 05 30 0. Free tax extension filing 87   65 11. Free tax extension filing 90       31 0. Free tax extension filing 90   66 13. Free tax extension filing 51       32 0. Free tax extension filing 93   67 15. Free tax extension filing 20       33 0. Free tax extension filing 96   68 16. Free tax extension filing 92       34 0. Free tax extension filing 98   69 18. Free tax extension filing 70                       If the current published premium rates per $1,000 of insurance protection charged by an insurer for individual 1-year term life insurance premiums available to all standard risks are lower than those in the preceding table, you can use the lower rates for figuring the cost of insurance in connection with individual policies issued by the same insurer. Free tax extension filing Example 1. Free tax extension filing Lynne Green, age 44, and her employer enter into a 403(b) plan that will provide her with a $500 a month annuity upon retirement at age 65. Free tax extension filing The agreement also provides that if she should die before retirement, her beneficiary will receive the greater of $20,000 or the cash surrender value in the life insurance contract. Free tax extension filing Using the facts presented we can determine the cost of Lynne's life insurance protection as shown in Table 3-1. Free tax extension filing Lynne's employer has included $28 for the cost of the life insurance protection in her current year's income. Free tax extension filing When figuring her includible compensation for this year, Lynne will subtract $28. Free tax extension filing Table 3-1. Free tax extension filing Worksheet A. Free tax extension filing Cost of Incidental Life Insurance Note. Free tax extension filing Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Free tax extension filing This amount will be used to figure includible compensation for your most recent year of service. Free tax extension filing 1. Free tax extension filing Enter the value of the contract (amount payable upon your death) 1. Free tax extension filing $20,000. Free tax extension filing 00 2. Free tax extension filing Enter the cash value in the contract at the end of the year 2. Free tax extension filing 0. Free tax extension filing 00 3. Free tax extension filing Subtract line 2 from line 1. Free tax extension filing This is the value of your current life insurance protection 3. Free tax extension filing $20,000. Free tax extension filing 00 4. Free tax extension filing Enter your age on your birthday nearest the beginning of the policy year 4. Free tax extension filing 44 5. Free tax extension filing Enter the 1-year term premium for $1,000 of life insurance based on your age. Free tax extension filing (From Figure 3-1) 5. Free tax extension filing $1. Free tax extension filing 40 6. Free tax extension filing Divide line 3 by $1,000 6. Free tax extension filing 20 7. Free tax extension filing Multiply line 6 by line 5. Free tax extension filing This is the cost of your incidental life insurance 7. Free tax extension filing $28. Free tax extension filing 00 Example 2. Free tax extension filing Lynne's cash value in the contract at the end of the second year is $1,000. Free tax extension filing In year two, the cost of Lynne's life insurance is calculated as shown in Table 3-2. Free tax extension filing In year two, Lynne's employer will include $29. Free tax extension filing 07 in her current year's income. Free tax extension filing Lynne will subtract this amount when figuring her includible compensation. Free tax extension filing Table 3-2. Free tax extension filing Worksheet A. Free tax extension filing Cost of Incidental Life Insurance Note. Free tax extension filing Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Free tax extension filing This amount will be used to figure includible compensation for your most recent year of service. Free tax extension filing 1. Free tax extension filing Enter the value of the contract (amount payable upon your death) 1. Free tax extension filing $20,000. Free tax extension filing 00 2. Free tax extension filing Enter the cash value in the contract at the end of the year 2. Free tax extension filing $1,000. Free tax extension filing 00 3. Free tax extension filing Subtract line 2 from line 1. Free tax extension filing This is the value of your current life insurance protection 3. Free tax extension filing $19,000. Free tax extension filing 00 4. Free tax extension filing Enter your age on your birthday nearest the beginning of the policy year 4. Free tax extension filing 45 5. Free tax extension filing Enter the 1-year term premium for $1,000 of life insurance based on your age. Free tax extension filing (From Figure 3-1) 5. Free tax extension filing $1. Free tax extension filing 53 6. Free tax extension filing Divide line 3 by $1,000 6. Free tax extension filing 19 7. Free tax extension filing Multiply line 6 by line 5. Free tax extension filing This is the cost of your incidental life insurance 7. Free tax extension filing $29. Free tax extension filing 07 Figuring Includible Compensation for Your Most Recent Year of Service You can use Worksheet B in chapter 9 to determine your includible compensation for your most recent year of service. Free tax extension filing Example. Free tax extension filing Floyd has been periodically working full-time for a local hospital since September 2011. Free tax extension filing He needs to figure his limit on annual additions for 2014. Free tax extension filing The hospital's normal annual work period for employees in Floyd's general type of work runs from January to December. Free tax extension filing During the periods that Floyd was employed with the hospital, the hospital has always been eligible to provide a 403(b) plan to employees. Free tax extension filing Additionally, the hospital has never provided the employees with a 457 deferred compensation plan, a transportation fringe benefit plan, or a cafeteria plan. Free tax extension filing Floyd has never worked abroad and there is no life insurance provided under the plan. Free tax extension filing Table 3-3 shows the service Floyd provided to his employer, his compensation for the periods worked, his elective deferrals, and his taxable wages. Free tax extension filing Table 3-3. Free tax extension filing Floyd's Compensation Note. Free tax extension filing This table shows information Floyd will use to figure includible compensation for his most recent year of service. Free tax extension filing   Year Years of Service Taxable Wages Elective Deferrals 2014 6/12 of  a year $42,000 $2,000 2013 4/12 of  a year $16,000 $1,650 2012 4/12 of  a year $16,000 $1,650 Before Floyd can figure his limit on annual additions, he must figure includible compensation for his most recent year of service. Free tax extension filing Because Floyd is not planning to work the entire 2014 year, his most recent year of service will include the time he is planning to work in 2014 plus time he worked in the preceding 3 years until the time he worked for the hospital totals 1 year. Free tax extension filing If the total time he worked is less than 1 year, Floyd will treat it as if it were 1 year. Free tax extension filing He figures his most recent year of service shown in the following list. Free tax extension filing Time he will work in 2014 is 6/12 of a year. Free tax extension filing Time worked in 2013 is 4/12 of a year. Free tax extension filing All of this time will be used to determine Floyd's most recent year of service. Free tax extension filing Time worked in 2012 is 4/12 of a year. Free tax extension filing Floyd only needs 2 months of the 4 months he worked in 2012 to have enough time to total 1 full year. Free tax extension filing Because he needs only one-half of the actual time he worked, Floyd will use only one-half of his income earned during that period to calculate wages that will be used in figuring his includible compensation. Free tax extension filing Using the information provided in Table 3-3, wages for Floyd's most recent year of service are $66,000 ($42,000 + $16,000 + $8,000). Free tax extension filing His includible compensation for his most recent year of service is figured as shown in Table 3-4. Free tax extension filing After figuring his includible compensation, Floyd determines his limit on annual additions for 2014 to be $52,000, the lesser of his includible compensation, $70,475 (Table 3-4), and the maximum amount of $52,000. Free tax extension filing Table 3-4. Free tax extension filing Worksheet B. Free tax extension filing Includible Compensation for Your Most Recent Year of Service1 Note. Free tax extension filing Use this worksheet to figure includible compensation for your most recent year of service. Free tax extension filing 1. Free tax extension filing Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. Free tax extension filing $66,000 2. Free tax extension filing Enter elective deferrals excluded from your gross income for your most recent year of service2 2. Free tax extension filing 4,4753 3. Free tax extension filing Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. Free tax extension filing -0- 4. Free tax extension filing Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government, or of a tax-exempt organization) for your most recent year of service 4. Free tax extension filing -0- 5. Free tax extension filing Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. Free tax extension filing -0- 6. Free tax extension filing Enter your foreign earned income exclusion for your most recent year of service 6. Free tax extension filing -0- 7. Free tax extension filing Add lines 1, 2, 3, 4, 5, and 6 7. Free tax extension filing 70,475 8. Free tax extension filing Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. Free tax extension filing -0- 9. Free tax extension filing Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. Free tax extension filing -0- 10. Free tax extension filing Add lines 8 and 9 10. Free tax extension filing -0- 11. Free tax extension filing Subtract line 10 from line 7. Free tax extension filing This is your includible compensation for your most recent year of service 11. Free tax extension filing 70,475 1Use estimated amounts if figuring includible compensation before the end of the year. Free tax extension filing 2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. Free tax extension filing  3$4,475 ($2,000 + $1,650 + $825). 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