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How To File Amended Tax Return

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How To File Amended Tax Return

How to file amended tax return 9. How to file amended tax return   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. How to file amended tax return Most treaties require that the nonresident alien be a resident of the treaty country to qualify. How to file amended tax return However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. How to file amended tax return See Table 9-1 for a list of tax treaty countries. How to file amended tax return You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. How to file amended tax return See Income Entitled to Tax Treaty Benefits in chapter 8. How to file amended tax return Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. How to file amended tax return Useful Items - You may want to see: Publication 901 U. How to file amended tax return S. How to file amended tax return Tax Treaties Form (and Instructions) 1040NR U. How to file amended tax return S. How to file amended tax return Nonresident Alien Income Tax Return 1040NR-EZ U. How to file amended tax return S. How to file amended tax return Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. How to file amended tax return Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. How to file amended tax return Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. How to file amended tax return Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. How to file amended tax return Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. How to file amended tax return To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. How to file amended tax return Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. How to file amended tax return Example. How to file amended tax return Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. How to file amended tax return He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. How to file amended tax return His dividends are not effectively connected with that business. How to file amended tax return He has no deductions other than his own personal exemption. How to file amended tax return His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. How to file amended tax return Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. How to file amended tax return The conditions for claiming the exemptions vary under each tax treaty. How to file amended tax return For more information about the conditions under a particular tax treaty, see Publication 901. How to file amended tax return Or, you may download the complete text of most U. How to file amended tax return S. How to file amended tax return tax treaties at IRS. How to file amended tax return gov. How to file amended tax return Technical explanations for many of those treaties are also available at that site. How to file amended tax return Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. How to file amended tax return These types of income may be exempt from U. How to file amended tax return S. How to file amended tax return tax or may be subject to a reduced rate of tax. How to file amended tax return For more information, see Publication 901 or the applicable tax treaty. How to file amended tax return Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. How to file amended tax return Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. How to file amended tax return Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. How to file amended tax return Spending part of a day in the United States counts as a day of presence. How to file amended tax return Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. How to file amended tax return Note. How to file amended tax return Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. How to file amended tax return Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. How to file amended tax return S. How to file amended tax return income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. How to file amended tax return Many treaties also provide an exemption for engaging in research. How to file amended tax return Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. How to file amended tax return A substantial part of that person's time must be devoted to those duties. How to file amended tax return The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. How to file amended tax return If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. How to file amended tax return See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. How to file amended tax return Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. How to file amended tax return However, a difference exists among treaties as to who qualifies for this benefit. How to file amended tax return Under many treaties, aliens admitted to the United States for permanent residence do not qualify. How to file amended tax return Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. How to file amended tax return Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. How to file amended tax return Chapter 10 of this publication also has information for employees of foreign governments. How to file amended tax return Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. How to file amended tax return Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. How to file amended tax return If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. How to file amended tax return See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. How to file amended tax return Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. How to file amended tax return Generally, gains from the sale or exchange of real property located in the United States are taxable. How to file amended tax return Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. How to file amended tax return U. How to file amended tax return S. How to file amended tax return Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. How to file amended tax return (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. How to file amended tax return ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. How to file amended tax return This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. How to file amended tax return See Reporting Treaty Benefits Claimed . How to file amended tax return In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. How to file amended tax return S. How to file amended tax return tax under the treaty. How to file amended tax return However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). How to file amended tax return Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. How to file amended tax return Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. How to file amended tax return On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. How to file amended tax return Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. How to file amended tax return Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. How to file amended tax return Include this tax on Form 1040, line 61. How to file amended tax return On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. How to file amended tax return Example. How to file amended tax return Jacques Dubois, who is a resident of the United States under Article 4 of the U. How to file amended tax return S. How to file amended tax return -France income tax treaty, receives French social security benefits. How to file amended tax return Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. How to file amended tax return Mr. How to file amended tax return Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. How to file amended tax return Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. How to file amended tax return S. How to file amended tax return resident receives social security benefits from Canada or Germany, those benefits are treated for U. How to file amended tax return S. How to file amended tax return income tax purposes as if they were received under the social security legislation of the United States. How to file amended tax return If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. How to file amended tax return You are not required to file a Form 8833 for those benefits. How to file amended tax return Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. How to file amended tax return Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. How to file amended tax return However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. How to file amended tax return S. How to file amended tax return tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). How to file amended tax return This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. How to file amended tax return Some exceptions to the saving clause apply to all resident aliens (for example, under the U. How to file amended tax return S. How to file amended tax return -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). How to file amended tax return If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. How to file amended tax return Saving clause. How to file amended tax return   Most tax treaties have a saving clause. How to file amended tax return A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. How to file amended tax return Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. How to file amended tax return However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. How to file amended tax return Read the treaty to find out if it has a saving clause and an exception to it. How to file amended tax return Time limit for claiming treaty exemptions. How to file amended tax return   Many treaties limit the number of years you can claim a treaty exemption. How to file amended tax return For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. How to file amended tax return Once you reach this limit, you can no longer claim the treaty exemption. How to file amended tax return See the treaty or Publication 901 for the time limits that apply. How to file amended tax return How to report income on your tax return. How to file amended tax return   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. How to file amended tax return S. How to file amended tax return tax under the treaty. How to file amended tax return However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). How to file amended tax return Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. How to file amended tax return Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. How to file amended tax return On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. How to file amended tax return Example. How to file amended tax return Mr. How to file amended tax return Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. How to file amended tax return He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. How to file amended tax return S. How to file amended tax return tax in those years under Article 20 of the U. How to file amended tax return S. How to file amended tax return -People's Republic of China income tax treaty. How to file amended tax return On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. How to file amended tax return Even though Mr. How to file amended tax return Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. How to file amended tax return S. How to file amended tax return -People's Republic of China treaty dated April 30, 1984. How to file amended tax return Mr. How to file amended tax return Yu should submit Form W-9 and the required statement to the payor. How to file amended tax return Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. How to file amended tax return See below, for the situations where you are not required to file Form 8833. How to file amended tax return You must file a U. How to file amended tax return S. How to file amended tax return tax return and Form 8833 if you claim the following treaty benefits. How to file amended tax return You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. How to file amended tax return S. How to file amended tax return real property interest based on a treaty. How to file amended tax return You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. How to file amended tax return You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. How to file amended tax return These are the more common situations for which Form 8833 is required. How to file amended tax return Exceptions. How to file amended tax return   You do not have to file Form 8833 for any of the following situations. How to file amended tax return You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. How to file amended tax return You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. How to file amended tax return This includes taxable scholarship and fellowship grants. How to file amended tax return You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. How to file amended tax return You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. How to file amended tax return The payments or items of income that are otherwise required to be disclosed total no more than $10,000. How to file amended tax return You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. How to file amended tax return S. How to file amended tax return corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. How to file amended tax return S. How to file amended tax return financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. How to file amended tax return S. How to file amended tax return financial institution, qualified intermediary, or withholding foreign partnership or trust. How to file amended tax return The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. How to file amended tax return Penalty for failure to provide required information on Form 8833. How to file amended tax return   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. How to file amended tax return Additional information. How to file amended tax return   For additional information, see section 301. How to file amended tax return 6114-1(c) of the Income Tax Regulations. How to file amended tax return Table 9-1. How to file amended tax return Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. How to file amended tax return D. How to file amended tax return ) Australia TIAS 10773 Dec. How to file amended tax return 1, 1983 1986-2 C. How to file amended tax return B. How to file amended tax return 220 1986-2 C. How to file amended tax return B. How to file amended tax return 246 Protocol TIAS Jan. How to file amended tax return 1, 2004     Austria TIAS Jan. How to file amended tax return 1, 1999     Bangladesh TIAS Jan. How to file amended tax return 1, 2007     Barbados TIAS 11090 Jan. How to file amended tax return 1, 1984 1991-2 C. How to file amended tax return B. How to file amended tax return 436 1991-2 C. How to file amended tax return B. How to file amended tax return 466 Protocol TIAS Jan. How to file amended tax return 1, 1994     Protocol TIAS Jan. How to file amended tax return 1, 2005     Belgium TIAS Jan. How to file amended tax return 1, 2008     Bulgaria TIAS Jan. How to file amended tax return 1, 2009     Canada2 TIAS 11087 Jan. How to file amended tax return 1, 1985 1986-2 C. How to file amended tax return B. How to file amended tax return 258 1987-2 C. How to file amended tax return B. How to file amended tax return 298 Protocol TIAS Jan. How to file amended tax return 1, 1996     Protocol TIAS Dec. How to file amended tax return 16, 1997     Protocol TIAS Jan. How to file amended tax return 1, 2009     China, People's Republic of TIAS 12065 Jan. How to file amended tax return 1, 1987 1988-1 C. How to file amended tax return B. How to file amended tax return 414 1988-1 C. How to file amended tax return B. How to file amended tax return 447 Commonwealth of Independent States3 TIAS 8225 Jan. How to file amended tax return 1, 1976 1976-2 C. How to file amended tax return B. How to file amended tax return 463 1976-2 C. How to file amended tax return B. How to file amended tax return 475 Cyprus TIAS 10965 Jan. How to file amended tax return 1, 1986 1989-2 C. How to file amended tax return B. How to file amended tax return 280 1989-2 C. How to file amended tax return B. How to file amended tax return 314 Czech Republic TIAS Jan. How to file amended tax return 1, 1993     Denmark TIAS Jan. How to file amended tax return 1, 2001     Protocol TIAS Jan. How to file amended tax return 1, 2008     Egypt TIAS 10149 Jan. How to file amended tax return 1, 1982 1982-1 C. How to file amended tax return B. How to file amended tax return 219 1982-1 C. How to file amended tax return B. How to file amended tax return 243 Estonia TIAS Jan. How to file amended tax return 1, 2000     Finland TIAS 12101 Jan. How to file amended tax return 1, 1991     Protocol TIAS Jan. How to file amended tax return 1, 2008     France TIAS Jan. How to file amended tax return 1, 1996     Protocol TIAS Jan. How to file amended tax return 1, 2007     Protocol TIAS Jan. How to file amended tax return 1, 2010     Germany TIAS Jan. How to file amended tax return 1, 1990     Protocol TIAS Jan. How to file amended tax return 1, 2008     Greece TIAS 2902 Jan. How to file amended tax return 1, 1953 1958-2 C. How to file amended tax return B. How to file amended tax return 1054 T. How to file amended tax return D. How to file amended tax return 6109, 1954-2 C. How to file amended tax return B. How to file amended tax return 638 Hungary TIAS 9560 Jan. How to file amended tax return 1, 1980 1980-1 C. How to file amended tax return B. How to file amended tax return 333 1980-1 C. How to file amended tax return B. How to file amended tax return 354 Iceland TIAS Jan. How to file amended tax return 1, 2009     India TIAS Jan. How to file amended tax return 1, 1991     Indonesia TIAS 11593 Jan. How to file amended tax return 1, 1990     Ireland TIAS Jan. How to file amended tax return 1, 1998     Israel TIAS Jan. How to file amended tax return 1, 1995     Italy TIAS Jan. How to file amended tax return 1, 2010     Jamaica TIAS 10207 Jan. How to file amended tax return 1, 1982 1982-1 C. How to file amended tax return B. How to file amended tax return 257 1982-1 C. How to file amended tax return B. How to file amended tax return 291 Japan TIAS Jan. How to file amended tax return 1, 2005     Kazakhstan TIAS Jan. How to file amended tax return 1, 1996     Korea, South TIAS 9506 Jan. How to file amended tax return 1, 1980 1979-2 C. How to file amended tax return B. How to file amended tax return 435 1979-2 C. How to file amended tax return B. How to file amended tax return 458 Latvia TIAS Jan. How to file amended tax return 1, 2000     Lithuania TIAS Jan. How to file amended tax return 1, 2000     Luxembourg TIAS Jan. How to file amended tax return 1, 2001     Malta TIAS Jan. How to file amended tax return 1, 2011     Mexico TIAS Jan. How to file amended tax return 1, 1994 1994-2 C. How to file amended tax return B. How to file amended tax return 424 1994-2 C. How to file amended tax return B. How to file amended tax return 489 Protocol TIAS Oct. How to file amended tax return 26, 1995     Protocol TIAS Jan. How to file amended tax return 1, 2004     Morocco TIAS 10195 Jan. How to file amended tax return 1, 1981 1982-2 C. How to file amended tax return B. How to file amended tax return 405 1982-2 C. How to file amended tax return B. How to file amended tax return 427 Netherlands TIAS Jan. How to file amended tax return 1, 1994     Protocol TIAS Jan. How to file amended tax return 1, 2005     New Zealand TIAS 10772 Nov. How to file amended tax return 2, 1983 1990-2 C. How to file amended tax return B. How to file amended tax return 274 1990-2 C. How to file amended tax return B. How to file amended tax return 303 Protocol TIAS Jan. How to file amended tax return 1, 2011     Norway TIAS 7474 Jan. How to file amended tax return 1, 1971 1973-1 C. How to file amended tax return B. How to file amended tax return 669 1973-1 C. How to file amended tax return B. How to file amended tax return 693 Protocol TIAS 10205 Jan. How to file amended tax return 1, 1982 1982-2 C. How to file amended tax return B. How to file amended tax return 440 1982-2 C. How to file amended tax return B. How to file amended tax return 454 Pakistan TIAS 4232 Jan. How to file amended tax return 1, 1959 1960-2 C. How to file amended tax return B. How to file amended tax return 646 T. How to file amended tax return D. How to file amended tax return 6431, 1960-1 C. How to file amended tax return B. How to file amended tax return 755 Philippines TIAS 10417 Jan. How to file amended tax return 1, 1983 1984-2 C. How to file amended tax return B. How to file amended tax return 384 1984-2 C. How to file amended tax return B. How to file amended tax return 412 Poland TIAS 8486 Jan. How to file amended tax return 1, 1974 1977-1 C. How to file amended tax return B. How to file amended tax return 416 1977-1 C. How to file amended tax return B. How to file amended tax return 427 Portugal TIAS Jan. How to file amended tax return 1, 1996     Romania TIAS 8228 Jan. How to file amended tax return 1, 1974 1976-2 C. How to file amended tax return B. How to file amended tax return 492 1976-2 C. How to file amended tax return B. How to file amended tax return 504 Russia TIAS Jan. How to file amended tax return 1, 1994     Slovak Republic TIAS Jan. How to file amended tax return 1, 1993     Slovenia TIAS Jan. How to file amended tax return 1, 2002     South Africa TIAS Jan. How to file amended tax return 1, 1998     Spain TIAS Jan. How to file amended tax return 1, 1991     Sri Lanka TIAS Jan. How to file amended tax return 1, 2004     Sweden TIAS Jan. How to file amended tax return 1, 1996     Protocol TIAS Jan. How to file amended tax return 1, 2007     Switzerland TIAS Jan. How to file amended tax return 1, 1998     Thailand TIAS Jan. How to file amended tax return 1, 1998     Trinidad and Tobago TIAS 7047 Jan. How to file amended tax return 1, 1970 1971-2 C. How to file amended tax return B. How to file amended tax return 479   Tunisia TIAS Jan. How to file amended tax return 1, 1990     Turkey TIAS Jan. How to file amended tax return 1, 1998     Ukraine TIAS Jan. How to file amended tax return 1, 2001     United Kingdom TIAS Jan. How to file amended tax return 1, 2004     Venezuela TIAS Jan. How to file amended tax return 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. How to file amended tax return 3The U. How to file amended tax return S. How to file amended tax return -U. How to file amended tax return S. How to file amended tax return S. How to file amended tax return R. How to file amended tax return income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 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The How To File Amended Tax Return

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