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How To File Federal And State Taxes For Free

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How To File Federal And State Taxes For Free

How to file federal and state taxes for free Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). How to file federal and state taxes for free However, you can still choose to use the previous carryback period. How to file federal and state taxes for free You also can choose not to carry back an NOL and only carry it forward. How to file federal and state taxes for free Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. How to file federal and state taxes for free The instructions for this form will be revised to reflect the new law. How to file federal and state taxes for free Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. How to file federal and state taxes for free A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. How to file federal and state taxes for free Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. How to file federal and state taxes for free Other 2001 Changes Other changes are discussed in the following chapters. How to file federal and state taxes for free Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. How to file federal and state taxes for free You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). How to file federal and state taxes for free This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. How to file federal and state taxes for free Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. How to file federal and state taxes for free Eligible educator. How to file federal and state taxes for free   You are an eligible educator if, for the tax year, you meet the following requirements. How to file federal and state taxes for free You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. How to file federal and state taxes for free You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. How to file federal and state taxes for free Qualified expenses. How to file federal and state taxes for free   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. How to file federal and state taxes for free For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. How to file federal and state taxes for free   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. How to file federal and state taxes for free The interest on qualified U. How to file federal and state taxes for free S. How to file federal and state taxes for free savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. How to file federal and state taxes for free Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. How to file federal and state taxes for free This provision, as it applies to the AMT, was originally scheduled to expire after 2001. How to file federal and state taxes for free Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. How to file federal and state taxes for free Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. How to file federal and state taxes for free Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. How to file federal and state taxes for free Before 2003, the amounts were $200 and $400. How to file federal and state taxes for free The same rule applies for the exclusion of employer-provided dependent care benefits. How to file federal and state taxes for free For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. 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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

North Carolina Department of Agriculture and Consumer Services

Website: North Carolina Department of Agriculture and Consumer Services

Address: North Carolina Department of Agriculture and Consumer Services
1001 Mail Service Center
Raleigh, NC 27699-1001

Phone Number: 919-707-3000

North Carolina Office of the Attorney General

Website: North Carolina Office of the Attorney General

Address: North Carolina Office of the Attorney General
Consumer Protection Division
Mail Service Center 9001
Raleigh, NC 27699-9001

Phone Number: 919-716-6000 919-716-0058 (in Spanish)

Toll-free: 1-877-566-7226 (NC)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Commissioner of Banks

Website: Commissioner of Banks

Address: Commissioner of Banks
4309 Mail Service Center
Raleigh, NC 27699-4309

Toll-free: 1-888-384-3811

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Services Division
1201 Mail Service Center
Raleigh, NC 27699-1201

Phone Number: 919-807-6750

Toll-free: 1-800-546-5664 (NC)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Secretary of State

Website: Secretary of State

Address: Secretary of State
Securities Division
PO Box 29622
Raleigh, NC 27626-0622

Phone Number: 919-733-3924

Toll-free: 1-800-688-4507 (Investor Hotline)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Utilities Commission

Website: Utilities Commission

Address: Utilities Commission
Consumer Services
4325 Mail Service Center
Raleigh, NC 27699-4325

Phone Number: 919-733-9277

Toll-free: 1-866-380-9816

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The How To File Federal And State Taxes For Free

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