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How To Get 2012 Tax Forms

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How To Get 2012 Tax Forms

How to get 2012 tax forms 11. How to get 2012 tax forms   Other Expenses Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Reimbursement of Travel, Meals, and EntertainmentReimbursements Miscellaneous ExpensesMeaning of generally enforced. How to get 2012 tax forms Kickbacks. How to get 2012 tax forms Form 1099-MISC. How to get 2012 tax forms Exception. How to get 2012 tax forms Tax preparation fees. How to get 2012 tax forms Covered executive branch official. How to get 2012 tax forms Exceptions to denial of deduction. How to get 2012 tax forms Indirect political contributions. How to get 2012 tax forms Type of deduction. How to get 2012 tax forms Repayment—$3,000 or less. How to get 2012 tax forms Repayment—over $3,000. How to get 2012 tax forms Method 1. How to get 2012 tax forms Method 2. How to get 2012 tax forms Repayment does not apply. How to get 2012 tax forms Year of deduction (or credit). How to get 2012 tax forms Telephone. How to get 2012 tax forms What's New Standard mileage rate. How to get 2012 tax forms  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for business use is 56. How to get 2012 tax forms 5 cents per mile. How to get 2012 tax forms For more information, see Car and truck expenses under Miscellaneous Expenses. How to get 2012 tax forms Introduction This chapter covers business expenses that may not have been explained to you, as a business owner, in previous chapters of this publication. How to get 2012 tax forms Topics - This chapter discusses: Travel, meals, and entertainment Bribes and kickbacks Charitable contributions Education expenses Lobbying expenses Penalties and fines Repayments (claim of right) Other miscellaneous expenses Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 463 Travel, Entertainment, Gift, and Car Expenses 526 Charitable Contributions 529 Miscellaneous Deductions 544 Sales and Other Dispositions of Assets 970 Tax Benefits for Education 1542 Per Diem Rates See chapter 12 for information about getting publications and forms. How to get 2012 tax forms Reimbursement of Travel, Meals, and Entertainment The following discussion explains how to handle any reimbursements or allowances you may provide to your employees under a reimbursement or allowance arrangement for travel, meals, and entertainment expenses. How to get 2012 tax forms If you are self-employed and report your income and expenses on Schedule C or C-EZ (Form 1040), see Publication 463. How to get 2012 tax forms To be deductible for tax purposes, expenses incurred for travel, meals, and entertainment must be ordinary and necessary expenses incurred while carrying on your trade or business. How to get 2012 tax forms Generally, you also must show that entertainment expenses (including meals) are directly related to, or associated with, the conduct of your trade or business. How to get 2012 tax forms For more information on travel, meals, and entertainment, including deductibility, see Publication 463. How to get 2012 tax forms Reimbursements A “reimbursement or allowance arrangement” provides for payment of advances, reimbursements, and allowances for travel, meals, and entertainment expenses incurred by your employees during the ordinary course of business. How to get 2012 tax forms If the expenses are substantiated, you can deduct the allowable amount on your tax return. How to get 2012 tax forms Because of differences between accounting methods and tax law, the amount you can deduct for tax purposes may not be the same as the amount you deduct on your business books and records. How to get 2012 tax forms For example, you can deduct 100% of the cost of meals on your business books and records. How to get 2012 tax forms However, only 50% of these costs are allowed by law as a tax deduction. How to get 2012 tax forms How you deduct a business expense under a reimbursement or allowance arrangement depends on whether you have: An accountable plan, or A nonaccountable plan. How to get 2012 tax forms If you reimburse these expenses under an accountable plan, deduct them as travel, meals, or entertainment expenses. How to get 2012 tax forms If you reimburse these expenses under a nonaccountable plan, report the reimbursements as wages on Form W-2, Wage and Tax Statement, and deduct them as wages on the appropriate line of your tax return. How to get 2012 tax forms If you make a single payment to your employees and it includes both wages and an expense reimbursement, you must specify the amount of the reimbursement and report it accordingly. How to get 2012 tax forms See Table 11-1 , Reporting Reimbursements. How to get 2012 tax forms Accountable Plans An accountable plan requires your employees to meet all of the following requirements. How to get 2012 tax forms Each employee must: Have paid or incurred deductible expenses while performing services as your employee, Adequately account to you for these expenses within a reasonable period of time, and Return any excess reimbursement or allowance within a reasonable period of time. How to get 2012 tax forms An arrangement under which you advance money to employees is treated as meeting (3) above only if the following requirements are also met. How to get 2012 tax forms The advance is reasonably calculated not to exceed the amount of anticipated expenses. How to get 2012 tax forms You make the advance within a reasonable period of time of your employee paying or incurring the expense. How to get 2012 tax forms If any expenses reimbursed under this arrangement are not substantiated, or an excess reimbursement is not returned within a reasonable period of time by an employee, you cannot treat these expenses as reimbursed under an accountable plan. How to get 2012 tax forms Instead, treat the reimbursed expenses as paid under a nonaccountable plan, discussed later. How to get 2012 tax forms Adequate accounting. How to get 2012 tax forms   Your employees must adequately account to you for their travel, meals, and entertainment expenses. How to get 2012 tax forms They must give you documentary evidence of their travel, mileage, and other employee business expenses. How to get 2012 tax forms This evidence should include items such as receipts, along with either a statement of expenses, an account book, a day-planner, or similar record in which the employee entered each expense at or near the time the expense was incurred. How to get 2012 tax forms Excess reimbursement or allowance. How to get 2012 tax forms   An excess reimbursement or allowance is any amount you pay to an employee that is more than the business-related expenses for which the employee adequately accounted. How to get 2012 tax forms The employee must return any excess reimbursement or other expense allowance to you within a reasonable period of time. How to get 2012 tax forms Reasonable period of time. How to get 2012 tax forms   A reasonable period of time depends on the facts and circumstances. How to get 2012 tax forms Generally, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. How to get 2012 tax forms You give an advance within 30 days of the time the employee pays or incurs the expense. How to get 2012 tax forms Your employees adequately account for their expenses within 60 days after the expenses were paid or incurred. How to get 2012 tax forms Your employees return any excess reimbursement within 120 days after the expenses were paid or incurred. How to get 2012 tax forms You give a periodic statement (at least quarterly) to your employees that asks them to either return or adequately account for outstanding advances and they comply within 120 days of the date of the statement. How to get 2012 tax forms How to deduct. How to get 2012 tax forms   You can claim a deduction for travel, meals, and entertainment expenses if you reimburse your employees for these expenses under an accountable plan. How to get 2012 tax forms Generally, the amount you can deduct for meals and entertainment is subject to a 50% limit, discussed later. How to get 2012 tax forms If you are a sole proprietor, or are filing as a single member limited liability company, deduct the travel reimbursement on line 24a and the deductible part of the meals and entertainment reimbursement on line 24b, Schedule C (Form 1040) or line 2, Schedule C-EZ (Form 1040). How to get 2012 tax forms   If you are filing an income tax return for a corporation, include the reimbursement on the Other deductions line of Form 1120, U. How to get 2012 tax forms S. How to get 2012 tax forms Corporation Income Tax Return. How to get 2012 tax forms If you are filing any other business income tax return, such as a partnership or S corporation return, deduct the reimbursement on the appropriate line of the return as provided in the instructions for that return. How to get 2012 tax forms Table 11-1. How to get 2012 tax forms Reporting Reimbursements IF the type of reimbursement (or other expense allowance) arrangement is under THEN the employer reports on Form W-2 An accountable plan with: Actual expense reimbursement:  Adequate accounting made and excess returned No amount. How to get 2012 tax forms Actual expense reimbursement:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. How to get 2012 tax forms Per diem or mileage allowance up to the federal rate:  Adequate accounting made and excess returned No amount. How to get 2012 tax forms Per diem or mileage allowance up to the federal rate:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. How to get 2012 tax forms The amount up to the federal rate is reported only in box 12—it is not reported in box 1. How to get 2012 tax forms Per diem or mileage allowance exceeds the federal rate:  Adequate accounting made up to the federal rate only and excess not returned The excess amount as wages in box 1. How to get 2012 tax forms The amount up to the federal rate is reported only in box 12—it is not reported in box 1. How to get 2012 tax forms A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan The entire amount as wages in box 1. How to get 2012 tax forms No reimbursement plan The entire amount as wages in box 1. How to get 2012 tax forms Per Diem and Car Allowances You can reimburse your employees under an accountable plan based on travel days, miles, or some other fixed allowance. How to get 2012 tax forms In these cases, your employee is considered to have accounted to you for the amount of the expense that does not exceed the rates established by the federal government. How to get 2012 tax forms Your employee must actually substantiate to you the other elements of the expense, such as time, place, and business purpose. How to get 2012 tax forms Federal rate. How to get 2012 tax forms   The federal rate can be figured using any one of the following methods. How to get 2012 tax forms For car expenses: The standard mileage rate. How to get 2012 tax forms A fixed and variable rate (FAVR). How to get 2012 tax forms For per diem amounts: The regular federal per diem rate. How to get 2012 tax forms The standard meal allowance. How to get 2012 tax forms The high-low rate. How to get 2012 tax forms Car allowance. How to get 2012 tax forms   Your employee is considered to have accounted to you for car expenses that do not exceed the standard mileage rate. How to get 2012 tax forms Beginning in 2013, the standard business mileage rate is 56. How to get 2012 tax forms 5 cents per mile. How to get 2012 tax forms   You can choose to reimburse your employees using a fixed and variable rate (FAVR) allowance. How to get 2012 tax forms This is an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your employees' variable operating costs (such as gas, oil, etc. How to get 2012 tax forms ) plus a flat amount to cover your employees' fixed costs (such as depreciation, insurance, etc. How to get 2012 tax forms ). How to get 2012 tax forms For information on using a FAVR allowance, see Revenue Procedure 2010-51, available at www. How to get 2012 tax forms irs. How to get 2012 tax forms gov/irb/2010-51_IRB/ar14. How to get 2012 tax forms html and Notice 2012-72, available at www. How to get 2012 tax forms irs. How to get 2012 tax forms gov/irb/2012-50_IRB/ar10. How to get 2012 tax forms html. How to get 2012 tax forms Per diem allowance. How to get 2012 tax forms   If your employee actually substantiates to you the other elements (discussed earlier) of the expenses reimbursed using the per diem allowance, how you report and deduct the allowance depends on whether the allowance is for lodging and meal expenses or for meal expenses only and whether the allowance is more than the federal rate. How to get 2012 tax forms Regular federal per diem rate. How to get 2012 tax forms   The regular federal per diem rate is the highest amount the federal government will pay to its employees while away from home on travel. How to get 2012 tax forms It has two components: Lodging expense, and Meal and incidental expense (M&IE). How to get 2012 tax forms The rates are different for different locations. How to get 2012 tax forms Publication 1542 lists the rates in the continental United States. How to get 2012 tax forms Standard meal allowance. How to get 2012 tax forms   The federal rate for meal and incidental expenses (M&IE) is the standard meal allowance. How to get 2012 tax forms You can pay only an M&IE allowance to employees who travel away from home if: You pay the employee for actual expenses for lodging based on receipts submitted to you, You provide for the lodging, You pay for the actual expense of the lodging directly to the provider, You do not have a reasonable belief that lodging expenses were incurred by the employee, or The allowance is computed on a basis similar to that used in computing the employee's wages (that is, number of hours worked or miles traveled). How to get 2012 tax forms Internet access. How to get 2012 tax forms    Per diem rates are available on the Internet. How to get 2012 tax forms You can access per diem rates at www. How to get 2012 tax forms gsa. How to get 2012 tax forms gov/perdiemrates. How to get 2012 tax forms High-low method. How to get 2012 tax forms   This is a simplified method of computing the federal per diem rate for travel within the continental United States. How to get 2012 tax forms It eliminates the need to keep a current list of the per diem rate for each city. How to get 2012 tax forms   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 ($65 for M&IE) for certain high-cost locations. How to get 2012 tax forms All other areas have a per diem amount of $163 ($52 for M&IE). How to get 2012 tax forms The high-cost locations eligible for the higher per diem amount under the high-low method are listed in Publication 1542. How to get 2012 tax forms   Effective October 1, 2013, the per diem rate for high-cost locations increased to $251 ($65 for M&IE). How to get 2012 tax forms The rate for all other locations increased to $170 ($52 for M&IE). How to get 2012 tax forms For October, November, and December 2013, you can either continue to use the rates described in the preceding paragraph or change to the new rates. How to get 2012 tax forms However, you must use the same rate for all employees reimbursed under the high-low method. How to get 2012 tax forms   For more information about the high-low method, see Notice 2013-65, available at www. How to get 2012 tax forms irs. How to get 2012 tax forms gov/irb/2013-44_IRB/ar13. How to get 2012 tax forms html. How to get 2012 tax forms See Publication 1542 (available on the Internet at IRS. How to get 2012 tax forms gov) for the current per diem rates for all locations. How to get 2012 tax forms Reporting per diem and car allowances. How to get 2012 tax forms   The following discussion explains how to report per diem and car allowances. How to get 2012 tax forms The manner in which you report them depends on how the allowance compares to the federal rate. How to get 2012 tax forms See Table 11-1. How to get 2012 tax forms Allowance less than or equal to the federal rate. How to get 2012 tax forms   If your allowance for the employee is less than or equal to the appropriate federal rate, that allowance is not included as part of the employee's pay in box 1 of the employee's Form W-2. How to get 2012 tax forms Deduct the allowance as travel expenses (including meals that may be subject to the 50% limit, discussed later). How to get 2012 tax forms See How to deduct under Accountable Plans, earlier. How to get 2012 tax forms Allowance more than the federal rate. How to get 2012 tax forms   If your employee's allowance is more than the appropriate federal rate, you must report the allowance as two separate items. How to get 2012 tax forms   Include the allowance amount up to the federal rate in box 12 (code L) of the employee's Form W-2. How to get 2012 tax forms Deduct it as travel expenses (as explained above). How to get 2012 tax forms This part of the allowance is treated as reimbursed under an accountable plan. How to get 2012 tax forms   Include the amount that is more than the federal rate in box 1 (and in boxes 3 and 5 if they apply) of the employee's Form W-2. How to get 2012 tax forms Deduct it as wages subject to income tax withholding, social security, Medicare, and federal unemployment taxes. How to get 2012 tax forms This part of the allowance is treated as reimbursed under a nonaccountable plan as explained later under Nonaccountable Plans. How to get 2012 tax forms Meals and Entertainment Under an accountable plan, you can generally deduct only 50% of any otherwise deductible business-related meal and entertainment expenses you reimburse your employees. How to get 2012 tax forms The deduction limit applies even if you reimburse them for 100% of the expenses. How to get 2012 tax forms Application of the 50% limit. How to get 2012 tax forms   The 50% deduction limit applies to reimbursements you make to your employees for expenses they incur for meals while traveling away from home on business and for entertaining business customers at your place of business, a restaurant, or another location. How to get 2012 tax forms It applies to expenses incurred at a business convention or reception, business meeting, or business luncheon at a club. How to get 2012 tax forms The deduction limit may also apply to meals you furnish on your premises to your employees. How to get 2012 tax forms Related expenses. How to get 2012 tax forms   Taxes and tips relating to a meal or entertainment activity you reimburse to your employee under an accountable plan are included in the amount subject to the 50% limit. How to get 2012 tax forms Reimbursements you make for expenses, such as cover charges for admission to a nightclub, rent paid for a room to hold a dinner or cocktail party, or the amount you pay for parking at a sports arena, are all subject to the 50% limit. How to get 2012 tax forms However, the cost of transportation to and from an otherwise allowable business meal or a business-related entertainment activity is not subject to the 50% limit. How to get 2012 tax forms Amount subject to 50% limit. How to get 2012 tax forms   If you provide your employees with a per diem allowance only for meal and incidental expenses, the amount treated as an expense for food and beverages is the lesser of the following. How to get 2012 tax forms The per diem allowance. How to get 2012 tax forms The federal rate for M&IE. How to get 2012 tax forms   If you provide your employees with a per diem allowance that covers lodging, meals, and incidental expenses, you must treat an amount equal to the federal M&IE rate for the area of travel as an expense for food and beverages. How to get 2012 tax forms If the per diem allowance you provide is less than the federal per diem rate for the area of travel, you can treat 40% of the per diem allowance as the amount for food and beverages. How to get 2012 tax forms Meal expenses when subject to “hours of service” limits. How to get 2012 tax forms   You can deduct 80% of the cost of reimbursed meals your employees consume while away from their tax home on business during, or incident to, any period subject to the Department of Transportation's “hours of service” limits. How to get 2012 tax forms   See Publication 463 for a detailed discussion of individuals subject to the Department of Transportation's “hours of service” limits. How to get 2012 tax forms De minimis (minimal) fringe benefit. How to get 2012 tax forms   The 50% limit does not apply to an expense for food or beverage that is excluded from the gross income of an employee because it is a de minimis fringe benefit. How to get 2012 tax forms See Publication 15-B for additional information on de minimis fringe benefits. How to get 2012 tax forms Company cafeteria or executive dining room. How to get 2012 tax forms   The cost of food and beverages you provide primarily to your employees on your business premises is deductible. How to get 2012 tax forms This includes the cost of maintaining the facilities for providing the food and beverages. How to get 2012 tax forms These expenses are subject to the 50% limit unless they qualify as a de minimis fringe benefit, as just discussed, or unless they are compensation to your employees (explained later). How to get 2012 tax forms Employee activities. How to get 2012 tax forms   The expense of providing recreational, social, or similar activities (including the use of a facility) for your employees is deductible and is not subject to the 50% limit. How to get 2012 tax forms The benefit must be primarily for your employees who are not highly compensated. How to get 2012 tax forms   For this purpose, a highly compensated employee is an employee who meets either of the following requirements. How to get 2012 tax forms Owned a 10% or more interest in the business during the year or the preceding year. How to get 2012 tax forms An employee is treated as owning any interest owned by his or her brother, sister, spouse, ancestors, and lineal descendants. How to get 2012 tax forms Received more than $115,000 in pay for the preceding year. How to get 2012 tax forms You can choose to include only employees who were also in the top 20% of employees when ranked by pay for the preceding year. How to get 2012 tax forms   For example, the expenses for food, beverages, and entertainment for a company-wide picnic are not subject to the 50% limit. How to get 2012 tax forms Meals or entertainment treated as compensation. How to get 2012 tax forms   The 50% limit does not apply to either of the following. How to get 2012 tax forms Expenses for meals or entertainment that you treat as: Compensation to an employee who was the recipient of the meals or entertainment, and Wages subject to withholding of federal income tax. How to get 2012 tax forms Expenses for meals or entertainment if: A recipient of the meals or entertainment who is not your employee has to include the expenses in gross income as compensation for services or as a prize or award, and You include that amount on a Form 1099 issued to the recipient, if a Form 1099 is required. How to get 2012 tax forms Sales of meals or entertainment. How to get 2012 tax forms   You can deduct the cost of meals or entertainment (including the use of facilities) you sell to the public. How to get 2012 tax forms For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is a business expense that is fully deductible. How to get 2012 tax forms The 50% limit does not apply to this expense. How to get 2012 tax forms Providing meals or entertainment to general public to promote goodwill. How to get 2012 tax forms   You can deduct the cost of providing meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. How to get 2012 tax forms The 50% limit does not apply to this expense. How to get 2012 tax forms Director, stockholder, or employee meetings. How to get 2012 tax forms   You can deduct entertainment expenses directly related to business meetings of your employees, partners, stockholders, agents, or directors. How to get 2012 tax forms You can provide some minor social activities, but the main purpose of the meeting must be your company's business. How to get 2012 tax forms These expenses are subject to the 50% limit. How to get 2012 tax forms Trade association meetings. How to get 2012 tax forms   You can deduct expenses directly related to and necessary for attending business meetings or conventions of certain tax-exempt organizations. How to get 2012 tax forms These organizations include business leagues, chambers of commerce, real estate boards, and trade and professional associations. How to get 2012 tax forms Nonaccountable Plans A nonaccountable plan is an arrangement that does not meet the requirements for an accountable plan. How to get 2012 tax forms All amounts paid, or treated as paid, under a nonaccountable plan are reported as wages on Form W-2. How to get 2012 tax forms The payments are subject to income tax withholding, social security, Medicare, and federal unemployment taxes. How to get 2012 tax forms You can deduct the reimbursement as compensation or wages only to the extent it meets the deductibility tests for employees' pay in chapter 2. How to get 2012 tax forms Deduct the allowable amount as compensation or wages on the appropriate line of your income tax return, as provided in its instructions. How to get 2012 tax forms Miscellaneous Expenses In addition to travel, meal, and entertainment expenses, there are other expenses you can deduct. How to get 2012 tax forms Advertising expenses. How to get 2012 tax forms   You generally can deduct reasonable advertising expenses that are directly related to your business activities. How to get 2012 tax forms Generally, you cannot deduct amounts paid to influence legislation (i. How to get 2012 tax forms e. How to get 2012 tax forms , lobbying). How to get 2012 tax forms See Lobbying expenses , later. How to get 2012 tax forms   You can usually deduct as a business expense the cost of institutional or goodwill advertising to keep your name before the public if it relates to business you reasonably expect to gain in the future. How to get 2012 tax forms For example, the cost of advertising that encourages people to contribute to the Red Cross, to buy U. How to get 2012 tax forms S. How to get 2012 tax forms Savings Bonds, or to participate in similar causes is usually deductible. How to get 2012 tax forms Anticipated liabilities. How to get 2012 tax forms   Anticipated liabilities or reserves for anticipated liabilities are not deductible. How to get 2012 tax forms For example, assume you sold 1-year TV service contracts this year totaling $50,000. How to get 2012 tax forms From experience, you know you will have expenses of about $15,000 in the coming year for these contracts. How to get 2012 tax forms You cannot deduct any of the $15,000 this year by charging expenses to a reserve or liability account. How to get 2012 tax forms You can deduct your expenses only when you actually pay or accrue them, depending on your accounting method. How to get 2012 tax forms Bribes and kickbacks. How to get 2012 tax forms   Engaging in the payment of bribes or kickbacks is a serious criminal matter. How to get 2012 tax forms Such activity could result in criminal prosecution. How to get 2012 tax forms Any payments that appear to have been made, either directly or indirectly, to an official or employee of any government or an agency or instrumentality of any government are not deductible for tax purposes and are in violation of the law. How to get 2012 tax forms   Payments paid directly or indirectly to a person in violation of any federal or state law (but only if that state law is generally enforced, defined below) that provides for a criminal penalty or for the loss of a license or privilege to engage in a trade or business are also not allowed as a deduction for tax purposes. How to get 2012 tax forms Meaning of “generally enforced. How to get 2012 tax forms ”   A state law is considered generally enforced unless it is never enforced or enforced only for infamous persons or persons whose violations are extraordinarily flagrant. How to get 2012 tax forms For example, a state law is generally enforced unless proper reporting of a violation of the law results in enforcement only under unusual circumstances. How to get 2012 tax forms Kickbacks. How to get 2012 tax forms   A kickback is a payment for referring a client, patient, or customer. How to get 2012 tax forms The common kickback situation occurs when money or property is given to someone as payment for influencing a third party to purchase from, use the services of, or otherwise deal with the person who pays the kickback. How to get 2012 tax forms In many cases, the person whose business is being sought or enjoyed by the person who pays the kickback is not aware of the payment. How to get 2012 tax forms   For example, the Yard Corporation is in the business of repairing ships. How to get 2012 tax forms It returns 10% of the repair bills as kickbacks to the captains and chief officers of the vessels it repairs. How to get 2012 tax forms Although this practice is considered an ordinary and necessary expense of getting business, it is clearly a violation of a state law that is generally enforced. How to get 2012 tax forms These expenditures are not deductible for tax purposes, whether or not the owners of the shipyard are subsequently prosecuted. How to get 2012 tax forms Form 1099-MISC. How to get 2012 tax forms   It does not matter whether any kickbacks paid during the tax year are deductible on your income tax return in regards to information reporting. How to get 2012 tax forms See Form 1099-MISC for more information. How to get 2012 tax forms Car and truck expenses. How to get 2012 tax forms   The costs of operating a car, truck, or other vehicle in your business are deductible. How to get 2012 tax forms For more information on how to figure your deduction, see Publication 463. How to get 2012 tax forms Charitable contributions. How to get 2012 tax forms   Cash payments to an organization, charitable or otherwise, may be deductible as business expenses if the payments are not charitable contributions or gifts and are directly related to your business. How to get 2012 tax forms If the payments are charitable contributions or gifts, you cannot deduct them as business expenses. How to get 2012 tax forms However, corporations (other than S corporations) can deduct charitable contributions on their income tax returns, subject to limitations. How to get 2012 tax forms See the Instructions for Form 1120 for more information. How to get 2012 tax forms Sole proprietors, partners in a partnership, or shareholders in an S corporation may be able to deduct charitable contributions made by their business on Schedule A (Form 1040). How to get 2012 tax forms Example. How to get 2012 tax forms You paid $15 to a local church for a half-page ad in a program for a concert it is sponsoring. How to get 2012 tax forms The purpose of the ad was to encourage readers to buy your products. How to get 2012 tax forms Your payment is not a charitable contribution. How to get 2012 tax forms You can deduct it as an advertising expense. How to get 2012 tax forms Example. How to get 2012 tax forms You made a $100,000 donation to a committee organized by the local Chamber of Commerce to bring a convention to your city, intended to increase business activity, including yours. How to get 2012 tax forms Your payment is not a charitable contribution. How to get 2012 tax forms You can deduct it as a business expense. How to get 2012 tax forms See Publication 526 for a discussion of donated inventory, including capital gain property. How to get 2012 tax forms Club dues and membership fees. How to get 2012 tax forms   Generally, you cannot deduct amounts paid or incurred for membership in any club organized for business, pleasure, recreation, or any other social purpose. How to get 2012 tax forms This includes country clubs, golf and athletic clubs, hotel clubs, sporting clubs, airline clubs, and clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. How to get 2012 tax forms Exception. How to get 2012 tax forms   The following organizations are not treated as clubs organized for business, pleasure, recreation, or other social purpose unless one of the main purposes is to conduct entertainment activities for members or their guests or to provide members or their guests with access to entertainment facilities. How to get 2012 tax forms Boards of trade. How to get 2012 tax forms Business leagues. How to get 2012 tax forms Chambers of commerce. How to get 2012 tax forms Civic or public service organizations. How to get 2012 tax forms Professional organizations such as bar associations and medical associations. How to get 2012 tax forms Real estate boards. How to get 2012 tax forms Trade associations. How to get 2012 tax forms Credit card convenience fees. How to get 2012 tax forms   Credit card companies charge a fee to businesses who accept their cards. How to get 2012 tax forms This fee when paid or incurred by the business can be deducted as a business expense. How to get 2012 tax forms Damages recovered. How to get 2012 tax forms   Special rules apply to compensation you receive for damages sustained as a result of patent infringement, breach of contract or fiduciary duty, or antitrust violations. How to get 2012 tax forms You must include this compensation in your income. How to get 2012 tax forms However, you may be able to take a special deduction. How to get 2012 tax forms The deduction applies only to amounts recovered for actual economic injury, not any additional amount. How to get 2012 tax forms The deduction is the smaller of the following. How to get 2012 tax forms The amount you received or accrued for damages in the tax year reduced by the amount you paid or incurred in the year to recover that amount. How to get 2012 tax forms Your losses from the injury you have not deducted. How to get 2012 tax forms Demolition expenses or losses. How to get 2012 tax forms   Amounts paid or incurred to demolish a structure are not deductible. How to get 2012 tax forms These amounts are added to the basis of the land where the demolished structure was located. How to get 2012 tax forms Any loss for the remaining undepreciated basis of a demolished structure would not be recognized until the property is disposed of. How to get 2012 tax forms Education expenses. How to get 2012 tax forms   Ordinary and necessary expenses paid for the cost of the education and training of your employees are deductible. How to get 2012 tax forms See Education Expenses in chapter 2. How to get 2012 tax forms   You can also deduct the cost of your own education (including certain related travel) related to your trade or business. How to get 2012 tax forms You must be able to show the education maintains or improves skills required in your trade or business, or that it is required by law or regulations, for keeping your license to practice, status, or job. How to get 2012 tax forms For example, an attorney can deduct the cost of attending Continuing Legal Education (CLE) classes that are required by the state bar association to maintain his or her license to practice law. How to get 2012 tax forms   Education expenses you incur to meet the minimum requirements of your present trade or business, or those that qualify you for a new trade or business, are not deductible. How to get 2012 tax forms This is true even if the education maintains or improves skills presently required in your business. How to get 2012 tax forms For more information on education expenses, see Publication 970. How to get 2012 tax forms Franchise, trademark, trade name. How to get 2012 tax forms   If you buy a franchise, trademark, or trade name, you can deduct the amount you pay or incur as a business expense only if your payments are part of a series of payments that are: Contingent on productivity, use, or disposition of the item, Payable at least annually for the entire term of the transfer agreement, and Substantially equal in amount (or payable under a fixed formula). How to get 2012 tax forms   When determining the term of the transfer agreement, include all renewal options and any other period for which you and the transferrer reasonably expect the agreement to be renewed. How to get 2012 tax forms   A franchise includes an agreement that gives one of the parties to the agreement the right to distribute, sell, or provide goods, services, or facilities within a specified area. How to get 2012 tax forms Impairment-related expenses. How to get 2012 tax forms   If you are disabled, you can deduct expenses necessary for you to be able to work (impairment-related expenses) as a business expense, rather than as a medical expense. How to get 2012 tax forms   You are disabled if you have either of the following. How to get 2012 tax forms A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed. How to get 2012 tax forms A physical or mental impairment that substantially limits one or more of your major life activities. How to get 2012 tax forms   The expense qualifies as a business expense if all the following apply. How to get 2012 tax forms Your work clearly requires the expense for you to satisfactorily perform that work. How to get 2012 tax forms The goods or services purchased are clearly not needed or used, other than incidentally, in your personal activities. How to get 2012 tax forms Their treatment is not specifically provided for under other tax law provisions. How to get 2012 tax forms Example. How to get 2012 tax forms You are blind. How to get 2012 tax forms You must use a reader to do your work, both at and away from your place of work. How to get 2012 tax forms The reader's services are only for your work. How to get 2012 tax forms You can deduct your expenses for the reader as a business expense. How to get 2012 tax forms Internet-related expenses. How to get 2012 tax forms   Generally, you can deduct internet-related expenses including domain registrations fees and webmaster consulting costs. How to get 2012 tax forms If you are starting a business you may have to amortize these expenses as start-up costs. How to get 2012 tax forms For more information about amortizing start-up and organizational costs, see chapter 8. How to get 2012 tax forms Interview expense allowances. How to get 2012 tax forms   Reimbursements you make to job candidates for transportation or other expenses related to interviews for possible employment are not wages. How to get 2012 tax forms You can deduct the reimbursements as a business expense. How to get 2012 tax forms However, expenses for food, beverages, and entertainment are subject to the 50% limit discussed earlier under Meals and Entertainment. How to get 2012 tax forms Legal and professional fees. How to get 2012 tax forms   Fees charged by accountants and attorneys that are ordinary and necessary expenses directly related to operating your business are deductible as business expenses. How to get 2012 tax forms However, usually legal fees you pay to acquire business assets are not deductible. How to get 2012 tax forms These costs are added to the basis of the property. How to get 2012 tax forms   Fees that include payments for work of a personal nature (such as drafting a will, or damages arising from a personal injury) are not allowed as a business deduction on Schedule C or C-EZ. How to get 2012 tax forms If the invoice includes both business and personal charges, compute the business portion as follows: multiply the total amount of the bill by a fraction, the numerator of which is the amount attributable to business matters, the denominator of which is the total amount paid. How to get 2012 tax forms The result is the portion of the invoice attributable to business expenses. How to get 2012 tax forms The portion attributable to personal matters is the difference between the total amount and the business portion (computed above). How to get 2012 tax forms   Legal fees relating to personal tax advice may be deductible on Schedule A (Form 1040), if you itemize deductions. How to get 2012 tax forms However, the deduction is subject to the 2% limitation on miscellaneous itemized deductions. How to get 2012 tax forms See Publication 529, Miscellaneous Deductions. How to get 2012 tax forms Tax preparation fees. How to get 2012 tax forms   The cost of hiring a tax professional, such as a C. How to get 2012 tax forms P. How to get 2012 tax forms A. How to get 2012 tax forms , to prepare that part of your tax return relating to your business as a sole proprietor is deductible on Schedule C or Schedule C-EZ. How to get 2012 tax forms Any remaining cost may be deductible on Schedule A (Form 1040) if you itemize deductions. How to get 2012 tax forms   You can also claim a business deduction for amounts paid or incurred in resolving asserted tax deficiencies for your business operated as a sole proprietor. How to get 2012 tax forms Licenses and regulatory fees. How to get 2012 tax forms   Licenses and regulatory fees for your trade or business paid annually to state or local governments generally are deductible. How to get 2012 tax forms Some licenses and fees may have to be amortized. How to get 2012 tax forms See chapter 8 for more information. How to get 2012 tax forms Lobbying expenses. How to get 2012 tax forms   Generally, lobbying expenses are not deductible. How to get 2012 tax forms Lobbying expenses include amounts paid or incurred for any of the following activities. How to get 2012 tax forms Influencing legislation. How to get 2012 tax forms Participating in or intervening in any political campaign for, or against, any candidate for public office. How to get 2012 tax forms Attempting to influence the general public, or segments of the public, about elections, legislative matters, or referendums. How to get 2012 tax forms Communicating directly with covered executive branch officials (defined later) in any attempt to influence the official actions or positions of those officials. How to get 2012 tax forms Researching, preparing, planning, or coordinating any of the preceding activities. How to get 2012 tax forms   Your expenses for influencing legislation and communicating directly with a covered executive branch official include a portion of your labor costs and general and administrative costs of your business. How to get 2012 tax forms For information on making this allocation, see section 1. How to get 2012 tax forms 162-28 of the regulations. How to get 2012 tax forms   You cannot claim a charitable or business expense deduction for amounts paid to an organization if both of the following apply. How to get 2012 tax forms The organization conducts lobbying activities on matters of direct financial interest to your business. How to get 2012 tax forms A principal purpose of your contribution is to avoid the rules discussed earlier that prohibit a business deduction for lobbying expenses. How to get 2012 tax forms   If a tax-exempt organization, other than a section 501(c)(3) organization, provides you with a notice on the part of dues that is allocable to nondeductible lobbying and political expenses, you cannot deduct that part of the dues. How to get 2012 tax forms Covered executive branch official. How to get 2012 tax forms   For purposes of this discussion, a covered executive branch official is any of the following. How to get 2012 tax forms The President. How to get 2012 tax forms The Vice President. How to get 2012 tax forms Any officer or employee of the White House Office of the Executive Office of the President and the two most senior level officers of each of the other agencies in the Executive Office. How to get 2012 tax forms Any individual who: Is serving in a position in Level I of the Executive Schedule under section 5312 of title 5, United States Code, Has been designated by the President as having Cabinet-level status, or Is an immediate deputy of an individual listed in item (a) or (b). How to get 2012 tax forms Exceptions to denial of deduction. How to get 2012 tax forms   The general denial of the deduction does not apply to the following. How to get 2012 tax forms Expenses of appearing before, or communicating with, any committee or member of any local council or similar governing body concerning its legislation (local legislation) if the legislation is of direct interest to you or to you and an organization of which you are a member. How to get 2012 tax forms An Indian tribal government is treated as a local council or similar governing body. How to get 2012 tax forms Any in-house expenses for influencing legislation and communicating directly with a covered executive branch official if those expenses for the tax year do not exceed $2,000 (excluding overhead expenses). How to get 2012 tax forms Expenses incurred by taxpayers engaged in the trade or business of lobbying (professional lobbyists) on behalf of another person (but does apply to payments by the other person to the lobbyist for lobbying activities). How to get 2012 tax forms Moving machinery. How to get 2012 tax forms   Generally, the cost of moving machinery from one city to another is a deductible expense. How to get 2012 tax forms So is the cost of moving machinery from one plant to another, or from one part of your plant to another. How to get 2012 tax forms You can deduct the cost of installing the machinery in the new location. How to get 2012 tax forms However, you must capitalize the costs of installing or moving newly purchased machinery. How to get 2012 tax forms Outplacement services. How to get 2012 tax forms   The costs of outplacement services you provide to your employees to help them find new employment, such as career counseling, résumé assistance, skills assessment, etc. How to get 2012 tax forms are deductible. How to get 2012 tax forms   The costs of outplacement services may cover more than one deduction category. How to get 2012 tax forms For example, deduct as a utilities expense the cost of telephone calls made under this service and deduct as rental expense the cost of renting machinery and equipment for this service. How to get 2012 tax forms   For information on whether the value of outplacement services is includable in your employees' income, see Publication 15-B. How to get 2012 tax forms Penalties and fines. How to get 2012 tax forms   Penalties paid for late performance or nonperformance of a contract are generally deductible. How to get 2012 tax forms For instance, you own and operate a construction company. How to get 2012 tax forms Under a contract, you are to finish construction of a building by a certain date. How to get 2012 tax forms Due to construction delays, the building is not completed and ready for occupancy on the date stipulated in the contract. How to get 2012 tax forms You are now required to pay an additional amount for each day that completion is delayed beyond the completion date stipulated in the contract. How to get 2012 tax forms These additional costs are deductible business expenses. How to get 2012 tax forms   On the other hand, penalties or fines paid to any government agency or instrumentality because of a violation of any law are not deductible. How to get 2012 tax forms These fines or penalties include the following amounts. How to get 2012 tax forms Paid because of a conviction for a crime or after a plea of guilty or no contest in a criminal proceeding. How to get 2012 tax forms Paid as a penalty imposed by federal, state, or local law in a civil action, including certain additions to tax and additional amounts and assessable penalties imposed by the Internal Revenue Code. How to get 2012 tax forms Paid in settlement of actual or possible liability for a fine or penalty, whether civil or criminal. How to get 2012 tax forms Forfeited as collateral posted for a proceeding that could result in a fine or penalty. How to get 2012 tax forms   Examples of nondeductible penalties and fines include the following. How to get 2012 tax forms Fines for violating city housing codes. How to get 2012 tax forms Fines paid by truckers for violating state maximum highway weight laws. How to get 2012 tax forms Fines for violating air quality laws. How to get 2012 tax forms Civil penalties for violating federal laws regarding mining safety standards and discharges into navigable waters. How to get 2012 tax forms   A fine or penalty does not include any of the following. How to get 2012 tax forms Legal fees and related expenses to defend yourself in a prosecution or civil action for a violation of the law imposing the fine or civil penalty. How to get 2012 tax forms Court costs or stenographic and printing charges. How to get 2012 tax forms Compensatory damages paid to a government. How to get 2012 tax forms Political contributions. How to get 2012 tax forms   Contributions or gifts paid to political parties or candidates are not deductible. How to get 2012 tax forms In addition, expenses paid or incurred to take part in any political campaign of a candidate for public office are not deductible. How to get 2012 tax forms Indirect political contributions. How to get 2012 tax forms   You cannot deduct indirect political contributions and costs of taking part in political activities as business expenses. How to get 2012 tax forms Examples of nondeductible expenses include the following. How to get 2012 tax forms Advertising in a convention program of a political party, or in any other publication if any of the proceeds from the publication are for, or intended for, the use of a political party or candidate. How to get 2012 tax forms Admission to a dinner or program (including, but not limited to, galas, dances, film presentations, parties, and sporting events) if any of the proceeds from the function are for, or intended for, the use of a political party or candidate. How to get 2012 tax forms Admission to an inaugural ball, gala, parade, concert, or similar event if identified with a political party or candidate. How to get 2012 tax forms Repairs. How to get 2012 tax forms   The cost of repairing or improving property used in your trade or business is either a deductible or capital expense. How to get 2012 tax forms Routine maintenance that keeps your property in a normal efficient operating condition, but that does not materially increase the value or substantially prolong the useful life of the property, is deductible in the year that it is incurred. How to get 2012 tax forms Otherwise, the cost must be capitalized and depreciated. How to get 2012 tax forms See Form 4562 and its instructions for how to compute and claim the depreciation deduction. How to get 2012 tax forms   The cost of repairs includes the costs of labor, supplies, and certain other items. How to get 2012 tax forms The value of your own labor is not deductible. How to get 2012 tax forms Examples of repairs include: Reconditioning floors (but not replacement), Repainting the interior and exterior walls of a building, Cleaning and repairing roofs and gutters, and Fixing plumbing leaks (but not replacement of fixtures). How to get 2012 tax forms Repayments. How to get 2012 tax forms   If you had to repay an amount you included in your income in an earlier year, you may be able to deduct the amount repaid for the year in which you repaid it. How to get 2012 tax forms Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. How to get 2012 tax forms Type of deduction. How to get 2012 tax forms   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. How to get 2012 tax forms For instance, if you repay an amount you previously reported as a capital gain, deduct the repayment as a capital loss on Form 8949. How to get 2012 tax forms If you reported it as self-employment income, deduct it as a business deduction on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). How to get 2012 tax forms   If you reported the amount as wages, unemployment compensation, or other nonbusiness ordinary income, enter it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is subject to the 2% limitation. How to get 2012 tax forms However, if the repayment is over $3,000 and Method 1 (discussed later) applies, deduct it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is not subject to the 2% limitation. How to get 2012 tax forms Repayment—$3,000 or less. How to get 2012 tax forms   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. How to get 2012 tax forms Repayment—over $3,000. How to get 2012 tax forms   If the amount you repaid was more than $3,000, you can deduct the repayment, as described earlier. How to get 2012 tax forms However, you can instead choose to take a tax credit for the year of repayment if you included the income under a “claim of right. How to get 2012 tax forms ” This means that at the time you included the income, it appeared that you had an unrestricted right to it. How to get 2012 tax forms If you qualify for this choice, figure your tax under both methods and use the method that results in less tax. How to get 2012 tax forms Method 1. How to get 2012 tax forms   Figure your tax for 2013 claiming a deduction for the repaid amount. How to get 2012 tax forms Method 2. How to get 2012 tax forms   Figure your tax for 2013 claiming a credit for the repaid amount. How to get 2012 tax forms Follow these steps. How to get 2012 tax forms Figure your tax for 2013 without deducting the repaid amount. How to get 2012 tax forms Refigure your tax from the earlier year without including in income the amount you repaid in 2013. How to get 2012 tax forms Subtract the tax in (2) from the tax shown on your return for the earlier year. How to get 2012 tax forms This is the amount of your credit. How to get 2012 tax forms Subtract the answer in (3) from the tax for 2013 figured without the deduction (step 1). How to get 2012 tax forms   If Method 1 results in less tax, deduct the amount repaid as discussed earlier under Type of deduction. How to get 2012 tax forms   If Method 2 results in less tax, claim the credit on line 71 of Form 1040, and write “I. How to get 2012 tax forms R. How to get 2012 tax forms C. How to get 2012 tax forms 1341” next to line 71. How to get 2012 tax forms Example. How to get 2012 tax forms For 2012, you filed a return and reported your income on the cash method. How to get 2012 tax forms In 2013, you repaid $5,000 included in your 2012 gross income under a claim of right. How to get 2012 tax forms Your filing status in 2013 and 2012 is single. How to get 2012 tax forms Your income and tax for both years are as follows:   2012  With Income 2012  Without Income Taxable Income $15,000 $10,000 Tax $ 1,819 $ 1,069   2013  Without Deduction 2013  With Deduction Taxable Income $49,950 $44,950 Tax $8,423 $7,173 Your tax under Method 1 is $7,173. How to get 2012 tax forms Your tax under Method 2 is $7,673, figured as follows: Tax previously determined for 2012 $ 1,819 Less: Tax as refigured − 1,069 Decrease in 2012 tax $ 750 Regular tax liability for 2013 $8,423 Less: Decrease in 2012 tax − 750 Refigured tax for 2013 $ 7,673 Because you pay less tax under Method 1, you should take a deduction for the repayment in 2013. How to get 2012 tax forms Repayment does not apply. How to get 2012 tax forms   This discussion does not apply to the following. How to get 2012 tax forms Deductions for bad debts. How to get 2012 tax forms Deductions from sales to customers, such as returns and allowances, and similar items. How to get 2012 tax forms Deductions for legal and other expenses of contesting the repayment. How to get 2012 tax forms Year of deduction (or credit). How to get 2012 tax forms   If you use the cash method of accounting, you can take the deduction (or credit, if applicable) for the tax year in which you actually make the repayment. How to get 2012 tax forms If you use any other accounting method, you can deduct the repayment or claim a credit for it only for the tax year in which it is a proper deduction under your accounting method. How to get 2012 tax forms For example, if you use the accrual method, you are entitled to the deduction or credit in the tax year in which the obligation for the repayment accrues. How to get 2012 tax forms Subscriptions. How to get 2012 tax forms   Subscriptions to professional, technical, and trade journals that deal with your business field are deductible. How to get 2012 tax forms Supplies and materials. How to get 2012 tax forms   Unless you have deducted the cost in any earlier year, you generally can deduct the cost of materials and supplies actually consumed and used during the tax year. How to get 2012 tax forms   If you keep incidental materials and supplies on hand, you can deduct the cost of the incidental materials and supplies you bought during the tax year if all the following requirements are met. How to get 2012 tax forms You do not keep a record of when they are used. How to get 2012 tax forms You do not take an inventory of the amount on hand at the beginning and end of the tax year. How to get 2012 tax forms This method does not distort your income. How to get 2012 tax forms   You can also deduct the cost of books, professional instruments, equipment, etc. How to get 2012 tax forms , if you normally use them within a year. How to get 2012 tax forms However, if the usefulness of these items extends substantially beyond the year they are placed in service, you generally must recover their costs through depreciation. How to get 2012 tax forms For more information regarding depreciation see Publication 946, How To Depreciate Property. How to get 2012 tax forms Utilities. How to get 2012 tax forms   Business expenses for heat, lights, power, telephone service, and water and sewerage are deductible. How to get 2012 tax forms However, any part due to personal use is not deductible. How to get 2012 tax forms Telephone. How to get 2012 tax forms   You cannot deduct the cost of basic local telephone service (including any taxes) for the first telephone line you have in your home, even if you have an office in your home. How to get 2012 tax forms However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for business, are deductible business expenses. How to get 2012 tax forms Prev  Up  Next   Home   More Online Publications
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The How To Get 2012 Tax Forms

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