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Income Tax Forms 2010

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Income Tax Forms 2010

Income tax forms 2010 Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. Income tax forms 2010 Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Income tax forms 2010 Simplified Method to be used, Who must use the Simplified Method. Income tax forms 2010 5% owners, 5% owners. Income tax forms 2010 A Age 70, Age 70½. Income tax forms 2010 Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. Income tax forms 2010 Defined, Annuity. Income tax forms 2010 Fixed-period, Fixed-period annuities. Income tax forms 2010 , Fixed-period annuity. Income tax forms 2010 Guaranteed payments, Guaranteed payments. Income tax forms 2010 Joint and survivor annuities, Joint and survivor annuities. Income tax forms 2010 Minimum distributions from, Minimum distributions from an annuity plan. Income tax forms 2010 Payments under, Annuity payments. Income tax forms 2010 Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. Income tax forms 2010 Rollovers, Annuity contracts. Income tax forms 2010 (see also Rollovers) Single-life, Annuities for a single life. Income tax forms 2010 , Single-life annuity. Income tax forms 2010 Starting date of, Annuity starting date defined. Income tax forms 2010 , Who must use the Simplified Method. Income tax forms 2010 , Annuity starting before November 19, 1996. Income tax forms 2010 , Annuity starting date. Income tax forms 2010 Before November 19, 1996, Annuity starting before November 19, 1996. Income tax forms 2010 Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. Income tax forms 2010 Variable annuities, Variable annuities. Income tax forms 2010 , Variable Annuities, Death benefits. Income tax forms 2010 Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Income tax forms 2010 Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. Income tax forms 2010 D Death benefits, Death benefits. Income tax forms 2010 Death of employee, Distributions after the employee's death. Income tax forms 2010 , Survivors of employees. Income tax forms 2010 Death of retiree, Survivors of retirees. Income tax forms 2010 Deductible voluntary employee contributions, Deductible voluntary employee contributions. Income tax forms 2010 Defined contribution plans, Defined contribution plan. Income tax forms 2010 Designated Roth accounts Costs, Designated Roth accounts. Income tax forms 2010 Defined, Designated Roth account. Income tax forms 2010 Qualified distributions, Designated Roth accounts. Income tax forms 2010 Rollovers, Designated Roth accounts. Income tax forms 2010 Disability pensions, Disability pensions. Income tax forms 2010 , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. Income tax forms 2010 Early distributions and penalty tax, Payment to you option. Income tax forms 2010 , Tax on Early Distributions Employer securities, Distributions of employer securities. Income tax forms 2010 Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. Income tax forms 2010 , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. Income tax forms 2010 Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. Income tax forms 2010 Qualified reservist, Qualified reservist distributions. Income tax forms 2010 U. Income tax forms 2010 S. Income tax forms 2010 savings bonds, Distribution of U. Income tax forms 2010 S. Income tax forms 2010 savings bonds. Income tax forms 2010 Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. Income tax forms 2010 , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. Income tax forms 2010 Estate tax, Reduction for federal estate tax. Income tax forms 2010 Deduction, Estate tax deduction. Income tax forms 2010 Estimated tax, Estimated tax. Income tax forms 2010 Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. Income tax forms 2010 Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. Income tax forms 2010 F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. Income tax forms 2010 S. Income tax forms 2010 savings bonds. Income tax forms 2010 Fixed-period annuities, Fixed-period annuities. Income tax forms 2010 , Fixed-period annuity. Income tax forms 2010 Foreign employment contributions, Foreign employment contributions. Income tax forms 2010 Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. Income tax forms 2010 Form 1040/1040A Rollovers, How to report. Income tax forms 2010 Form 1040X Changing your mind on lump-sum treatment, Changing your mind. Income tax forms 2010 Form 1099-INT U. Income tax forms 2010 S. Income tax forms 2010 savings bonds distributions, Distribution of U. Income tax forms 2010 S. Income tax forms 2010 savings bonds. Income tax forms 2010 Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Income tax forms 2010 Exceptions to tax, Exceptions to tax. Income tax forms 2010 Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. Income tax forms 2010 Rollovers, How to report. Income tax forms 2010 Tax-free exchanges, Tax-free exchange reported on Form 1099-R. Income tax forms 2010 Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. Income tax forms 2010 Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Income tax forms 2010 Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. Income tax forms 2010 Form RRB-1099-R, Form RRB-1099-R. Income tax forms 2010 Form W-4P Withholding from retirement plan payments, Choosing no withholding. Income tax forms 2010 , Nonperiodic distributions. Income tax forms 2010 Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. Income tax forms 2010 Frozen deposits, Frozen deposits. Income tax forms 2010 Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. Income tax forms 2010 Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. Income tax forms 2010 H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. Income tax forms 2010 I In-plan Roth rollovers, In-plan Roth rollovers. Income tax forms 2010 Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. Income tax forms 2010 Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. Income tax forms 2010 J Joint and survivor annuities, Joint and survivor annuities. Income tax forms 2010 L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. Income tax forms 2010 Lump-sum distributions, Distributions of employer securities. Income tax forms 2010 , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. Income tax forms 2010 Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. Income tax forms 2010 Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. Income tax forms 2010 Multiple-lives annuities, Multiple-lives annuity. Income tax forms 2010 N Net Investment Income Tax, Net investment income tax. Income tax forms 2010 , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). Income tax forms 2010 Deferring tax on, Distributions of employer securities. Income tax forms 2010 Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. Income tax forms 2010 Loans treated as distributions from, Effect on investment in the contract. Income tax forms 2010 Nonresident aliens Railroad retirement, Nonresident aliens. Income tax forms 2010 P Partial rollovers, Partial rollovers. Income tax forms 2010 Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. Income tax forms 2010 Disability pensions, Disability pensions. Income tax forms 2010 , Disability Pensions Types of, Types of pensions and annuities. Income tax forms 2010 Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. Income tax forms 2010 Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). Income tax forms 2010 , Qualified domestic relations order (QDRO). Income tax forms 2010 Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. Income tax forms 2010 Qualified employee annuities Defined, Qualified employee annuity. Income tax forms 2010 Simplified Method to be used, Who must use the Simplified Method. Income tax forms 2010 Qualified employee plans Defined, Qualified employee plan. Income tax forms 2010 Simplified Method to be used, Who must use the Simplified Method. Income tax forms 2010 Qualified plans, Who must use the General Rule. Income tax forms 2010 (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. Income tax forms 2010 Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Income tax forms 2010 Rollovers, Qualified retirement plan. Income tax forms 2010 Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. Income tax forms 2010 R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. Income tax forms 2010 Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Income tax forms 2010 Reemployment, Reemployment. Income tax forms 2010 Related employers and related plans, Related employers and related plans. Income tax forms 2010 Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. Income tax forms 2010 Required beginning date, Required beginning date. Income tax forms 2010 Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. Income tax forms 2010 Retirement bonds, Retirement bonds. Income tax forms 2010 Rollovers, Rollovers, Choosing the right option. Income tax forms 2010 20% tax rate on distribution, Eligible rollover distribution. Income tax forms 2010 Comparison of direct payment vs. Income tax forms 2010 direct rollover (Table 1), Choosing the right option. Income tax forms 2010 Direct rollover to another qualified plan, Eligible rollover distribution. Income tax forms 2010 , Direct rollover option. Income tax forms 2010 In-plan Roth, In-plan Roth rollovers. Income tax forms 2010 Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Income tax forms 2010 Nontaxable amounts, Rollover of nontaxable amounts. Income tax forms 2010 Notice to recipients of eligible rollover distribution, Written explanation to recipients. Income tax forms 2010 Property and cash distributed, Property and cash distributed. Income tax forms 2010 Roth IRAs, Rollovers to Roth IRAs. Income tax forms 2010 Substitution of other property, Rollovers of property. Income tax forms 2010 Surviving spouse making, Rollover by surviving spouse. Income tax forms 2010 S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. Income tax forms 2010 Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. Income tax forms 2010 How to use, How to use the Simplified Method. Income tax forms 2010 Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. Income tax forms 2010 Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. Income tax forms 2010 Single-life annuities, Annuities for a single life. Income tax forms 2010 , Single-life annuity. Income tax forms 2010 Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. Income tax forms 2010 Surviving spouse Distribution rules for, Distributions after the employee's death. Income tax forms 2010 Rollovers by, Rollover by surviving spouse. Income tax forms 2010 T Tables Comparison of direct payment vs. Income tax forms 2010 direct rollover (Table 1), Choosing the right option. Income tax forms 2010 Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. Income tax forms 2010 Ten percent tax for early withdrawal, Payment to you option. Income tax forms 2010 , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. Income tax forms 2010 Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. Income tax forms 2010 S. Income tax forms 2010 savings bonds Distribution of, Distribution of U. Income tax forms 2010 S. Income tax forms 2010 savings bonds. Income tax forms 2010 V Variable annuities, Variable annuities. Income tax forms 2010 , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. Income tax forms 2010 W Withdrawals, Withdrawals. Income tax forms 2010 Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. Income tax forms 2010 Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. Income tax forms 2010 20% of eligible rollover, Withholding requirements. Income tax forms 2010 , Payment to you option. Income tax forms 2010 , 20% Mandatory withholding. Income tax forms 2010 Periodic payments, Periodic payments. Income tax forms 2010 Railroad retirement, Tax withholding. Income tax forms 2010 Worksheets Simplified Method, How to use the Simplified Method. Income tax forms 2010 Worksheet A, illustrated, Worksheet A. Income tax forms 2010 Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. Income tax forms 2010 Simplified Method Prev  Up     Home   More Online Publications
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Contact My Local Office in California

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bakersfield 4825 Coffee Rd.
Bakersfield, CA 93308

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(661) 632-2799
Camarillo 751 Daily Dr.
Camarillo, CA 93010

Monday-Friday - 8:30 a.m. - 4:30 p.m.
 

Services Provided

(805) 445-4771
Chico 1395 Ridgewood Dr.
Chico, CA 95973

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)
 

Services Provided

(530) 343-2324
El Centro 2345 S. Second St.
El Centro, CA 92243

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(760) 352-3721
El Monte 9350 East Flair Dr.
El Monte, CA 91731

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(626) 927-1201
Fresno 2525 Capitol St
Fresno, CA 93721

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(559) 444-2044
Laguna Niguel 24000 Avila Rd.
Laguna Niguel, CA 92677

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(949) 389-4002
Long Beach 501 W. Ocean Blvd.
Long Beach, CA 90802

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(562) 491-7751
Los Angeles 300 N. Los Angeles St.
Los Angeles, CA 90012

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(213) 576-3009
Modesto 1533 Lakewood Ave.
Modesto, CA 95355

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(209) 548-7388
Oakland 1301 Clay St.
Oakland, CA 94612

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(510) 637-2487
Palm Springs 556 S. Paseo Dorotea
Palm Springs, CA 92264

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(760) 866-6125
Redding 850 Industrial St.
Redding, CA 96002

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(530) 224-0695
Sacramento  4330 Watt Ave.
Sacramento, CA 95821 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(916) 974-5225 
Salinas  928 East Blanco Rd
Salinas, CA  93901 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(831) 753-6895 
San Bernardino  290 N. D St.
San Bernardino, CA 92401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(909) 388-8108 
San Diego  880 Front St.
San Diego, CA 92101 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

  Services Provided

(619) 615-9555 
San Francisco  450 Golden Gate Ave.
San Francisco, CA 94102 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(415) 553-8990 
San Jose  55 S. Market St.
San Jose, CA 95113 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(408) 282-0179 
San Marcos  1 Civic Center Dr.
San Marcos, CA 92069 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(760) 736-7355
Santa Ana  801 Civic Center Drive W.
Santa Ana, CA 92701 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(714) 347-9204 
Santa Barbara  1332 Anacapa St.
Santa Barbara, CA 93101 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.) 

 

Services Provided

(805) 564-7555 
Santa Maria  2384 Professional Parkway
Santa Maria, CA 93455 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)
 

Services Provided

(805) 352-0355 
Santa Rosa  777 Sonoma Ave.
Santa Rosa, CA 95404 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(707) 523-0924
Stockton  4643 Quail Lakes Dr.
Stockton, CA 95207 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(209) 942-1910 
Van Nuys  6230 Van Nuys Blvd.
Van Nuys, CA 91401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(818) 779-3625 
Visalia  5300 W. Tulare St.
Visalia, CA 93277

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.) 
 

Services Provided

(559) 265-4109 

Walnut Creek  185 Lennon Lane
Walnut Creek, CA 94598 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(925) 935-9308

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service:  Within California call:

 Oakland  (510) 637-2703
 San Jose  (408) 817-6850
 Los Angeles  (213) 576-3140
 Laguna Niguel  (949) 389-4804
 Sacramento   (916) 974-5007

Call 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
300 North Los Angeles St. MS 6602
Los Angeles, CA 90012

Internal Revenue Service
4330 Watt Avenue, SA 5650
North Highlands, CA 95660

Internal Revenue Service
1 Civic Center Drive, Ste. 400
San Marcos, CA 92069

Internal Revenue Service
1301 Clay Street, 110S
Oakland, CA 94612

Internal Revenue Service
55 South Market HQ 6600
San Jose, CA 95113

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Income Tax Forms 2010

Income tax forms 2010 5. Income tax forms 2010   Manufacturers Taxes Table of Contents Importer. Income tax forms 2010 Use considered sale. Income tax forms 2010 Lease considered sale. Income tax forms 2010 Bonus goods. Income tax forms 2010 Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Income tax forms 2010 Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Income tax forms 2010 CoalExported. Income tax forms 2010 Taxable TiresQualifying intercity or local bus. Income tax forms 2010 Qualifying school bus. Income tax forms 2010 Gas Guzzler TaxVehicles not subject to tax. Income tax forms 2010 Imported automobiles. Income tax forms 2010 VaccinesConditions to allowance. Income tax forms 2010 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. Income tax forms 2010 Manufacturer. Income tax forms 2010   The term “manufacturer” includes a producer or importer. Income tax forms 2010 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. Income tax forms 2010 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. Income tax forms 2010   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Income tax forms 2010 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. Income tax forms 2010 Importer. Income tax forms 2010   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. Income tax forms 2010 Sale. Income tax forms 2010   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. Income tax forms 2010 Use considered sale. Income tax forms 2010   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Income tax forms 2010 Lease considered sale. Income tax forms 2010   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Income tax forms 2010 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. Income tax forms 2010 Manufacturers taxes based on sale price. Income tax forms 2010   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. Income tax forms 2010 The taxes imposed on coal are based either on the sale price or the weight. Income tax forms 2010   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. Income tax forms 2010 However, you include certain charges made when a taxable article is sold and you exclude others. Income tax forms 2010 To figure the price on which you base the tax, use the following rules. Income tax forms 2010 Include both the following charges in the price. Income tax forms 2010 Any charge for coverings or containers (regardless of their nature). Income tax forms 2010 Any charge incident to placing the article in a condition packed ready for shipment. Income tax forms 2010 Exclude all the following amounts from the price. Income tax forms 2010 The manufacturers excise tax, whether or not it is stated as a separate charge. Income tax forms 2010 The transportation charges pursuant to the sale. Income tax forms 2010 The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Income tax forms 2010 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. Income tax forms 2010 Discounts, rebates, and similar allowances actually granted to the purchaser. Income tax forms 2010 Local advertising charges. Income tax forms 2010 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. Income tax forms 2010 Charges for warranty paid at the purchaser's option. Income tax forms 2010 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. Income tax forms 2010 Bonus goods. Income tax forms 2010   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Income tax forms 2010 Figure the tax only on the sale price attributable to the taxable articles. Income tax forms 2010 Example. Income tax forms 2010 A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Income tax forms 2010 The sale price of the shipment is $1,500. Income tax forms 2010 The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Income tax forms 2010 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). Income tax forms 2010 The remaining $375 is allocated to the nontaxable articles. Income tax forms 2010 Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Income tax forms 2010 When the title passes depends on the intention of the parties as gathered from the contract of sale. Income tax forms 2010 In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Income tax forms 2010 If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Income tax forms 2010 The manufacturer is liable for the tax. Income tax forms 2010 Partial payments. Income tax forms 2010   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. Income tax forms 2010 To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Income tax forms 2010 Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Income tax forms 2010 Sale of an article to a state or local government for the exclusive use of the state or local government. Income tax forms 2010 This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Income tax forms 2010 State is defined in Definitions in chapter 1. Income tax forms 2010 Sale of an article to a nonprofit educational organization for its exclusive use. Income tax forms 2010 This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Income tax forms 2010 Nonprofit educational organization is defined under Communications Tax in chapter 4. Income tax forms 2010 Sale of an article to a qualified blood collector organization. Income tax forms 2010 This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Income tax forms 2010 Qualified blood collector organizations are defined under Communications Tax in chapter 4. Income tax forms 2010 Sale of an article for use by the purchaser as supplies for vessels. Income tax forms 2010 This exemption does not apply to the taxes on coal and vaccines. Income tax forms 2010 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. Income tax forms 2010 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. Income tax forms 2010 This exemption does not apply to the tax on coal and tires. Income tax forms 2010 Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Income tax forms 2010 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. Income tax forms 2010 Sale of an article for export or for resale by the purchaser to a second purchaser for export. Income tax forms 2010 The article may be exported to a foreign country or to a possession of the United States. Income tax forms 2010 A vaccine shipped to a possession of the United States is not considered to be exported. Income tax forms 2010 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. Income tax forms 2010 Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Income tax forms 2010 S. Income tax forms 2010 jurisdiction in Alaska. Income tax forms 2010 For tire exemptions, see section 4221(e)(2). Income tax forms 2010 Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Income tax forms 2010 Registration requirements. Income tax forms 2010   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Income tax forms 2010 See the Form 637 instructions for more information. Income tax forms 2010 Exceptions to registration requirements. Income tax forms 2010   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. Income tax forms 2010 Certification requirement. Income tax forms 2010   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. Income tax forms 2010 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. Income tax forms 2010   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. Income tax forms 2010 See Regulations section 48. Income tax forms 2010 4221-5(c) for the certificate requirements. Income tax forms 2010   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. Income tax forms 2010 See Regulations section 48. Income tax forms 2010 4221-4(d) for the certificate requirements. Income tax forms 2010 Proof of export requirement. Income tax forms 2010   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Income tax forms 2010 See Regulations section 48. Income tax forms 2010 4221-3(d) for evidence that qualifies as proof of exportation. Income tax forms 2010 Proof of resale for further manufacture requirement. Income tax forms 2010   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. Income tax forms 2010 See Regulations section 48. Income tax forms 2010 4221-2(c) for evidence that qualifies as proof of resale. Income tax forms 2010 Information to be furnished to purchaser. Income tax forms 2010   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. Income tax forms 2010 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. Income tax forms 2010 The claim must set forth in detail the facts upon which the claim is based. Income tax forms 2010 Uses, sales, and exports. Income tax forms 2010   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). Income tax forms 2010 Export. Income tax forms 2010   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. Income tax forms 2010 In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Income tax forms 2010 Price readjustments. Income tax forms 2010   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. Income tax forms 2010 Conditions to allowance. Income tax forms 2010   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. Income tax forms 2010 The claimant sold the article at a tax-excluded price. Income tax forms 2010 The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Income tax forms 2010 The person has obtained the written consent of the ultimate vendor to make the claim. Income tax forms 2010 The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Income tax forms 2010 Claim for further manufacture. Income tax forms 2010   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Income tax forms 2010 The name and address of the manufacturer and the date of payment. Income tax forms 2010 An identification of the article for which the credit or refund is claimed. Income tax forms 2010 The amount of tax paid on the article and the date on which it was paid. Income tax forms 2010 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. Income tax forms 2010 An identification of the second article. Income tax forms 2010   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. Income tax forms 2010 The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Income tax forms 2010 Claim for price readjustment. Income tax forms 2010   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. Income tax forms 2010 A description of the circumstances that gave rise to the price readjustment. Income tax forms 2010 An identification of the article whose price was readjusted. Income tax forms 2010 The price at which the article was sold. Income tax forms 2010 The amount of tax paid on the article and the date on which it was paid. Income tax forms 2010 The name and address of the purchaser. Income tax forms 2010 The amount repaid to the purchaser or credited to the purchaser's account. Income tax forms 2010 Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Income tax forms 2010 This includes any parts or accessories sold on or in connection with the sale of those articles. Income tax forms 2010 Pay this tax with Form 720. Income tax forms 2010 No tax deposits are required. Income tax forms 2010 Sport fishing equipment includes all the following items. Income tax forms 2010 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. Income tax forms 2010 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)). Income tax forms 2010 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. Income tax forms 2010 Fishing tip-ups and tilts. Income tax forms 2010 Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Income tax forms 2010 See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Income tax forms 2010 Fishing rods and fishing poles. Income tax forms 2010   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Income tax forms 2010 The tax is paid by the manufacturer, producer, or importer. Income tax forms 2010 Fishing tackle boxes. Income tax forms 2010   The tax on fishing tackle boxes is 3% of the sales price. Income tax forms 2010 The tax is paid by the manufacturer, producer, or importer. Income tax forms 2010 Electric outboard boat motors. Income tax forms 2010   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Income tax forms 2010 This includes any parts or accessories sold on or in connection with the sale of those articles. Income tax forms 2010 Certain equipment resale. Income tax forms 2010   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Income tax forms 2010 If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Income tax forms 2010 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. Income tax forms 2010 The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Income tax forms 2010   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. Income tax forms 2010 The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Income tax forms 2010 Related person. Income tax forms 2010   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). Income tax forms 2010 Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Income tax forms 2010 11) of the sales price. Income tax forms 2010 The tax is paid by the manufacturer, producer, or importer. Income tax forms 2010 It applies to bows having a peak draw weight of 30 pounds or more. Income tax forms 2010 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. Income tax forms 2010 Pay this tax with Form 720. Income tax forms 2010 No tax deposits are required. Income tax forms 2010 Arrow Shafts The tax on arrow shafts is listed on Form 720. Income tax forms 2010 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. Income tax forms 2010 It measures 18 inches or more in overall length. Income tax forms 2010 It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Income tax forms 2010 Exemption for certain wooden arrows. Income tax forms 2010   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. Income tax forms 2010 It measures 5/16 of an inch or less in diameter. Income tax forms 2010 It is not suitable for use with a taxable bow, described earlier. Income tax forms 2010 Pay this tax with Form 720. Income tax forms 2010 No tax deposits are required. Income tax forms 2010 Coal A tax is imposed on the first sale of coal mined in the United States. Income tax forms 2010 The producer of the coal is liable for the tax. Income tax forms 2010 The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Income tax forms 2010 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. Income tax forms 2010 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). Income tax forms 2010 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. Income tax forms 2010 Tax rates. Income tax forms 2010   The tax on underground-mined coal is the lower of: $1. Income tax forms 2010 10 a ton, or 4. Income tax forms 2010 4% of the sale price. Income tax forms 2010   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Income tax forms 2010 4% of the sale price. Income tax forms 2010   Coal will be taxed at the 4. Income tax forms 2010 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Income tax forms 2010 50 a ton for surface-mined coal. Income tax forms 2010 Apply the tax proportionately if a sale or use includes a portion of a ton. Income tax forms 2010 Example. Income tax forms 2010 If you sell 21,000 pounds (10. Income tax forms 2010 5 tons) of coal from an underground mine for $525, the price per ton is $50. Income tax forms 2010 The tax is $1. Income tax forms 2010 10 × 10. Income tax forms 2010 5 tons ($11. Income tax forms 2010 55). Income tax forms 2010 Coal production. Income tax forms 2010   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Income tax forms 2010 Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Income tax forms 2010   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Income tax forms 2010 In some cases, a single mine may yield coal from both surface mining and underground mining. Income tax forms 2010 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. Income tax forms 2010 Determining tonnage or selling price. Income tax forms 2010   The producer pays the tax on coal at the time of sale or use. Income tax forms 2010 In figuring the selling price for applying the tax, the point of sale is f. Income tax forms 2010 o. Income tax forms 2010 b. Income tax forms 2010 (free on board) mine or f. Income tax forms 2010 o. Income tax forms 2010 b. Income tax forms 2010 cleaning plant if you clean the coal before selling it. Income tax forms 2010 This applies even if you sell the coal for a delivered price. Income tax forms 2010 The f. Income tax forms 2010 o. Income tax forms 2010 b. Income tax forms 2010 mine or f. Income tax forms 2010 o. Income tax forms 2010 b. Income tax forms 2010 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. Income tax forms 2010 4% rate. Income tax forms 2010   The tax applies to the full amount of coal sold. Income tax forms 2010 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. Income tax forms 2010 Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Income tax forms 2010   Do not include in the sales price the excise tax imposed on coal. Income tax forms 2010 Coal used by the producer. Income tax forms 2010   The tax on coal applies if the coal is used by the producer in other than a mining process. Income tax forms 2010 A mining process means the same for this purpose as for percentage depletion. Income tax forms 2010 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. Income tax forms 2010 In this case, the tax applies only when you sell the coal. Income tax forms 2010 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. Income tax forms 2010 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. Income tax forms 2010   You must use a constructive sale price to figure the tax under the 4. Income tax forms 2010 4% rate if you use the coal in other than a mining process. Income tax forms 2010 Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Income tax forms 2010 o. Income tax forms 2010 b. Income tax forms 2010 mine or cleaning plant. Income tax forms 2010 Normally, you use the same constructive price used to figure your percentage depletion deduction. Income tax forms 2010 Blending. Income tax forms 2010   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. Income tax forms 2010 Figure the tax separately for each type of coal in the blend. Income tax forms 2010 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. Income tax forms 2010 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. Income tax forms 2010 However, the tax is limited to 4. Income tax forms 2010 4% of the sale price per ton of the blended coal. Income tax forms 2010 Exemption from tax. Income tax forms 2010   The tax does not apply to sales of lignite and imported coal. Income tax forms 2010 The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Income tax forms 2010 Exported. Income tax forms 2010   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. Income tax forms 2010   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. Income tax forms 2010 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. Income tax forms 2010   Proof of export includes any of the following items. Income tax forms 2010 A copy of the export bill of lading issued by the delivering carrier. Income tax forms 2010 A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Income tax forms 2010 A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Income tax forms 2010 If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Income tax forms 2010 Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Income tax forms 2010 A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Income tax forms 2010 0945 ($. Income tax forms 2010 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. Income tax forms 2010 The three categories for reporting the tax and the tax rate are listed below. Income tax forms 2010 Taxable tires other than biasply or super single tires at $. Income tax forms 2010 0945. Income tax forms 2010 Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Income tax forms 2010 04725. Income tax forms 2010 Taxable tires, super single tires designed for steering at $. Income tax forms 2010 0945. Income tax forms 2010 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. Income tax forms 2010 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. Income tax forms 2010 A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Income tax forms 2010 Special rule, manufacturer's retail stores. Income tax forms 2010   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. Income tax forms 2010 Tires on imported articles. Income tax forms 2010   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). Income tax forms 2010 Tires exempt from tax. Income tax forms 2010   The tax on taxable tires does not apply to the following items. Income tax forms 2010 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. Income tax forms 2010 Tire carcasses not suitable for commercial use. Income tax forms 2010 Tires for use on qualifying intercity, local, and school buses. Income tax forms 2010 For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Income tax forms 2010 Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Income tax forms 2010 Tires of a type used exclusively on mobile machinery. Income tax forms 2010 A taxable tire used on mobile machinery is not exempt from tax. Income tax forms 2010 Qualifying intercity or local bus. Income tax forms 2010   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). Income tax forms 2010 Qualifying school bus. Income tax forms 2010   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Income tax forms 2010 Credit or refund. Income tax forms 2010   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. Income tax forms 2010   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. Income tax forms 2010   The person who paid the tax is eligible to make the claim. Income tax forms 2010 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. Income tax forms 2010 5 miles per gallon. Income tax forms 2010 If you import an automobile for personal use, you may be liable for this tax. Income tax forms 2010 Figure the tax on Form 6197, as discussed later. Income tax forms 2010 The tax rate is based on fuel economy rating. Income tax forms 2010 The tax rates for the gas guzzler tax are shown on Form 6197. Income tax forms 2010 A person that lengthens an existing automobile is the manufacturer of an automobile. Income tax forms 2010 Automobiles. Income tax forms 2010   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. Income tax forms 2010 Vehicles not subject to tax. Income tax forms 2010   For the gas guzzler tax, the following vehicles are not considered automobiles. Income tax forms 2010 Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Income tax forms 2010 Vehicles operated exclusively on a rail or rails. Income tax forms 2010 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. Income tax forms 2010 Vehicles treated under 49 U. Income tax forms 2010 S. Income tax forms 2010 C. Income tax forms 2010 32901 (1978) as non-passenger automobiles. Income tax forms 2010 This includes limousines manufactured primarily to transport more than 10 persons. Income tax forms 2010   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. Income tax forms 2010   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Income tax forms 2010 Model type. Income tax forms 2010   Model type is a particular class of automobile as determined by EPA regulations. Income tax forms 2010 Fuel economy. Income tax forms 2010   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Income tax forms 2010 1 mile as figured by the EPA. Income tax forms 2010 Imported automobiles. Income tax forms 2010   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Income tax forms 2010 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. Income tax forms 2010   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. Income tax forms 2010   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. Income tax forms 2010 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). Income tax forms 2010   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. Income tax forms 2010 Exemptions. Income tax forms 2010   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. Income tax forms 2010 However, see Vehicles not subject to tax, earlier. Income tax forms 2010 Form 6197. Income tax forms 2010   Use Form 6197 to figure your tax liability for each quarter. Income tax forms 2010 Attach Form 6197 to your Form 720 for the quarter. Income tax forms 2010 See the Form 6197 instructions for more information and the one-time filing rules. Income tax forms 2010 Credit or refund. Income tax forms 2010   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. Income tax forms 2010 For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Income tax forms 2010 Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Income tax forms 2010 A taxable vaccine means any of the following vaccines. Income tax forms 2010 Any vaccine containing diphtheria toxoid. Income tax forms 2010 Any vaccine containing tetanus toxoid. Income tax forms 2010 Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Income tax forms 2010 Any vaccine containing polio virus. Income tax forms 2010 Any vaccine against measles. Income tax forms 2010 Any vaccine against mumps. Income tax forms 2010 Any vaccine against rubella. Income tax forms 2010 Any vaccine against hepatitis A. Income tax forms 2010 Any vaccine against hepatitis B. Income tax forms 2010 Any vaccine against chicken pox. Income tax forms 2010 Any vaccine against rotavirus gastroenteritis. Income tax forms 2010 Any HIB vaccine. Income tax forms 2010 Any conjugate vaccine against streptococcus pneumoniae. Income tax forms 2010 Any trivalent vaccine against influenza or any other vaccine against influenza. Income tax forms 2010 Any meningococcal vaccine. Income tax forms 2010 Any vaccine against the human papillomavirus. Income tax forms 2010 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. Income tax forms 2010 The tax is $. Income tax forms 2010 75 per dose of each taxable vaccine. Income tax forms 2010 The tax per dose on a vaccine that contains more than one taxable vaccine is $. Income tax forms 2010 75 times the number of taxable vaccines. Income tax forms 2010 Taxable use. Income tax forms 2010   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. Income tax forms 2010 Credit or refund. Income tax forms 2010   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. Income tax forms 2010 The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Income tax forms 2010 Conditions to allowance. Income tax forms 2010   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. Income tax forms 2010 Taxable Medical Devices Taxable medical devices. Income tax forms 2010   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Income tax forms 2010 3% (. Income tax forms 2010 023) of the sales price. Income tax forms 2010 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. Income tax forms 2010 There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Income tax forms 2010 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). Income tax forms 2010 See T. Income tax forms 2010 D. Income tax forms 2010 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. Income tax forms 2010 More information. Income tax forms 2010   For more information on the medical device tax, see section 4191, T. Income tax forms 2010 D. Income tax forms 2010 9604, and Notice 2012-77. Income tax forms 2010 You can find T. Income tax forms 2010 D. Income tax forms 2010 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Income tax forms 2010 R. Income tax forms 2010 B. Income tax forms 2010 2012-52 at www. Income tax forms 2010 irs. Income tax forms 2010 gov/pub/irs-irbs/irb12-52. Income tax forms 2010 pdf. Income tax forms 2010 Prev  Up  Next   Home   More Online Publications