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How Far Back Can You Amend Tax Returns

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How Far Back Can You Amend Tax Returns

How far back can you amend tax returns Index A Active participation, Active participation. How far back can you amend tax returns Activity Appropriate economic unit, Appropriate Economic Units Nonpassive, Activities That Are Not Passive Activities Trade or business, Passive Activities Amounts borrowed, Amounts borrowed. How far back can you amend tax returns Amounts not at risk, Amounts Not At Risk, Other loss limiting arrangements. How far back can you amend tax returns Appropriate economic unit, Appropriate Economic Units Assistance (see Tax help) At-risk activities Aggregation of, Aggregation of Activities Separation of, Separation of Activities At-risk amounts, At-Risk Amounts Government price support programs, Effect of government price support programs. How far back can you amend tax returns Increasing amounts, Effect of increasing amounts at risk in subsequent years. How far back can you amend tax returns Nonrecourse financing, Nonrecourse financing. How far back can you amend tax returns At-risk limits, At-Risk Limits Closely held corporation, Closely held C corporation. How far back can you amend tax returns Loss defined, Loss defined. How far back can you amend tax returns Partners, Loss limits for partners and S corporation shareholders. How far back can you amend tax returns S corporation shareholders, Loss limits for partners and S corporation shareholders. How far back can you amend tax returns Who is affected, Who Is Affected? At-risk rules Activities covered by, Activities Covered by the At-Risk Rules Exceptions to, Exception for holding real property placed in service before 1987. How far back can you amend tax returns Excluded business, Qualifying business. How far back can you amend tax returns Qualified corporation, Qualified corporation. How far back can you amend tax returns Qualifying business, Qualifying business. How far back can you amend tax returns Recapture rule, Recapture Rule B Borrowed amounts, Amounts borrowed. How far back can you amend tax returns C Closely held corporation, Closely held C corporation. How far back can you amend tax returns Commercial revitalization deduction, Commercial revitalization deduction (CRD). How far back can you amend tax returns Corporations Closely held, Corporations. How far back can you amend tax returns , Corporations. How far back can you amend tax returns Controlled group of, Controlled group of corporations. How far back can you amend tax returns Personal service, Corporations. How far back can you amend tax returns , Corporations. How far back can you amend tax returns Qualified, Qualified corporation. How far back can you amend tax returns CRD, Commercial revitalization deduction (CRD). How far back can you amend tax returns D Deductions, passive activity, Passive Activity Deductions Disabled farmer, Retired or disabled farmer and surviving spouse of a farmer. How far back can you amend tax returns Disclosure requirement, Appropriate Economic Units Dispositions Death, Dispositions by death. How far back can you amend tax returns Gift, Dispositions by gift. How far back can you amend tax returns Installment sale, Installment sale of an entire interest. How far back can you amend tax returns Partial, Partial dispositions. How far back can you amend tax returns E Excluded business, definition of, Qualifying business. How far back can you amend tax returns F Farm loss, Excess Farm Loss Farmer, Retired or disabled farmer and surviving spouse of a farmer. How far back can you amend tax returns Form 6198, Form 6198. How far back can you amend tax returns 8582, Step Three—Completing Form 8582 8810, Who Must Use These Rules? Former passive activity, Treatment of former passive activities. How far back can you amend tax returns Free tax services, Free help with your tax return. How far back can you amend tax returns G Grouping passive activities, Grouping Your Activities H Help (see Tax help) I Income, passive activity, Passive Activity Income L Limited entrepreneur, Limited entrepreneur. How far back can you amend tax returns Limited partners, Limited partners. How far back can you amend tax returns M Material participation, Material Participation, Corporations. How far back can you amend tax returns Modified adjusted gross income, Phaseout rule. How far back can you amend tax returns N Nonrecourse loan, Nonrecourse financing. How far back can you amend tax returns P Participation, Participation. How far back can you amend tax returns Active, Active participation. How far back can you amend tax returns Material, Material Participation Passive activity, Passive Activity Limits Comprehensive example, How To Report Your Passive Activity Loss Disposition, Dispositions Former, Treatment of former passive activities. How far back can you amend tax returns Grouping, Grouping Your Activities Limits, Passive Activity Limits Material participation, Material Participation Rental, Rental Activities Rules, Passive Activities, Grouping Your Activities Who must use these rules, Who Must Use These Rules? Passive activity deductions, Passive Activity Deductions Passive activity income, Passive Activity Income Passive income, recharacterization of, Recharacterization of Passive Income Publications (see Tax help) Publicly traded partnership, Publicly Traded Partnership, Publicly traded partnership (PTP). How far back can you amend tax returns Q Qualified person, nonrecourse financing, Qualified person. How far back can you amend tax returns Qualifying business, at-risk rules, Qualifying business. How far back can you amend tax returns R Real estate professional, Real Estate Professional Recapture rule under at-risk limits, Recapture Rule Recharacterization of passive income, Recharacterization of Passive Income Reductions of amounts at risk, Reductions of Amounts At Risk Related persons, Related persons. How far back can you amend tax returns Rental activity $25,000 offset, Special $25,000 allowance. How far back can you amend tax returns Active participation, Active participation. How far back can you amend tax returns Exceptions, Exceptions. How far back can you amend tax returns Phaseout rule, Phaseout rule. How far back can you amend tax returns Real estate professional, Real Estate Professional Retired farmer, Retired or disabled farmer and surviving spouse of a farmer. How far back can you amend tax returns S Section 1245 property, Section 1245 property. How far back can you amend tax returns Self-charged interest, Self-charged interest. How far back can you amend tax returns Separate activity, Separation of Activities Significant participation passive activities, Significant Participation Passive Activities Special $25,000 allowance, Special $25,000 allowance. How far back can you amend tax returns Surviving spouse of farmer, Retired or disabled farmer and surviving spouse of a farmer. How far back can you amend tax returns T Tax help, How To Get Tax Help Trade or business activities Definition of, Trade or Business Activities Real property, Real property trades or businesses. How far back can you amend tax returns W Worksheet 1, Worksheet 1. How far back can you amend tax returns Worksheet 3, Worksheet 3. How far back can you amend tax returns Worksheet 4, Step Four—Completing Worksheet 4 Worksheet 5, Step Five—Completing Worksheet 5 Worksheet 6, Step Six—Using Worksheets 6 and 7 Worksheet 7, Step Six—Using Worksheets 6 and 7 Worksheet A, Worksheet A. How far back can you amend tax returns , Worksheet A. How far back can you amend tax returns Significant Participation Passive Activities Worksheet B, Worksheet B. How far back can you amend tax returns , Worksheet B. How far back can you amend tax returns Significant Participation Activities With Net Income Prev  Up     Home   More Online Publications
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The How Far Back Can You Amend Tax Returns

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