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Irs Gov 1040x Form

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Irs Gov 1040x Form

Irs gov 1040x form 5. Irs gov 1040x form   Manufacturers Taxes Table of Contents Importer. Irs gov 1040x form Use considered sale. Irs gov 1040x form Lease considered sale. Irs gov 1040x form Bonus goods. Irs gov 1040x form Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Irs gov 1040x form Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Irs gov 1040x form CoalExported. Irs gov 1040x form Taxable TiresQualifying intercity or local bus. Irs gov 1040x form Qualifying school bus. Irs gov 1040x form Gas Guzzler TaxVehicles not subject to tax. Irs gov 1040x form Imported automobiles. Irs gov 1040x form VaccinesConditions to allowance. Irs gov 1040x form 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. Irs gov 1040x form Manufacturer. Irs gov 1040x form   The term “manufacturer” includes a producer or importer. Irs gov 1040x form 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. Irs gov 1040x form 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. Irs gov 1040x form   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Irs gov 1040x form 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. Irs gov 1040x form Importer. Irs gov 1040x form   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. Irs gov 1040x form Sale. Irs gov 1040x form   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. Irs gov 1040x form Use considered sale. Irs gov 1040x form   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Irs gov 1040x form Lease considered sale. Irs gov 1040x form   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Irs gov 1040x form 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. Irs gov 1040x form Manufacturers taxes based on sale price. Irs gov 1040x form   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. Irs gov 1040x form The taxes imposed on coal are based either on the sale price or the weight. Irs gov 1040x form   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. Irs gov 1040x form However, you include certain charges made when a taxable article is sold and you exclude others. Irs gov 1040x form To figure the price on which you base the tax, use the following rules. Irs gov 1040x form Include both the following charges in the price. Irs gov 1040x form Any charge for coverings or containers (regardless of their nature). Irs gov 1040x form Any charge incident to placing the article in a condition packed ready for shipment. Irs gov 1040x form Exclude all the following amounts from the price. Irs gov 1040x form The manufacturers excise tax, whether or not it is stated as a separate charge. Irs gov 1040x form The transportation charges pursuant to the sale. Irs gov 1040x form The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Irs gov 1040x form 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. Irs gov 1040x form Discounts, rebates, and similar allowances actually granted to the purchaser. Irs gov 1040x form Local advertising charges. Irs gov 1040x form 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. Irs gov 1040x form Charges for warranty paid at the purchaser's option. Irs gov 1040x form 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. Irs gov 1040x form Bonus goods. Irs gov 1040x form   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Irs gov 1040x form Figure the tax only on the sale price attributable to the taxable articles. Irs gov 1040x form Example. Irs gov 1040x form A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Irs gov 1040x form The sale price of the shipment is $1,500. Irs gov 1040x form The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Irs gov 1040x form 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). Irs gov 1040x form The remaining $375 is allocated to the nontaxable articles. Irs gov 1040x form Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Irs gov 1040x form When the title passes depends on the intention of the parties as gathered from the contract of sale. Irs gov 1040x form In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Irs gov 1040x form If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Irs gov 1040x form The manufacturer is liable for the tax. Irs gov 1040x form Partial payments. Irs gov 1040x form   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. Irs gov 1040x form To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Irs gov 1040x form Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Irs gov 1040x form Sale of an article to a state or local government for the exclusive use of the state or local government. Irs gov 1040x form This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Irs gov 1040x form State is defined in Definitions in chapter 1. Irs gov 1040x form Sale of an article to a nonprofit educational organization for its exclusive use. Irs gov 1040x form This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Irs gov 1040x form Nonprofit educational organization is defined under Communications Tax in chapter 4. Irs gov 1040x form Sale of an article to a qualified blood collector organization. Irs gov 1040x form This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Irs gov 1040x form Qualified blood collector organizations are defined under Communications Tax in chapter 4. Irs gov 1040x form Sale of an article for use by the purchaser as supplies for vessels. Irs gov 1040x form This exemption does not apply to the taxes on coal and vaccines. Irs gov 1040x form 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. Irs gov 1040x form 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. Irs gov 1040x form This exemption does not apply to the tax on coal and tires. Irs gov 1040x form Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Irs gov 1040x form 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. Irs gov 1040x form Sale of an article for export or for resale by the purchaser to a second purchaser for export. Irs gov 1040x form The article may be exported to a foreign country or to a possession of the United States. Irs gov 1040x form A vaccine shipped to a possession of the United States is not considered to be exported. Irs gov 1040x form 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. Irs gov 1040x form Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Irs gov 1040x form S. Irs gov 1040x form jurisdiction in Alaska. Irs gov 1040x form For tire exemptions, see section 4221(e)(2). Irs gov 1040x form Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Irs gov 1040x form Registration requirements. Irs gov 1040x form   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Irs gov 1040x form See the Form 637 instructions for more information. Irs gov 1040x form Exceptions to registration requirements. Irs gov 1040x form   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. Irs gov 1040x form Certification requirement. Irs gov 1040x form   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. Irs gov 1040x form 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. Irs gov 1040x form   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. Irs gov 1040x form See Regulations section 48. Irs gov 1040x form 4221-5(c) for the certificate requirements. Irs gov 1040x form   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. Irs gov 1040x form See Regulations section 48. Irs gov 1040x form 4221-4(d) for the certificate requirements. Irs gov 1040x form Proof of export requirement. Irs gov 1040x form   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Irs gov 1040x form See Regulations section 48. Irs gov 1040x form 4221-3(d) for evidence that qualifies as proof of exportation. Irs gov 1040x form Proof of resale for further manufacture requirement. Irs gov 1040x form   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. Irs gov 1040x form See Regulations section 48. Irs gov 1040x form 4221-2(c) for evidence that qualifies as proof of resale. Irs gov 1040x form Information to be furnished to purchaser. Irs gov 1040x form   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. Irs gov 1040x form 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. Irs gov 1040x form The claim must set forth in detail the facts upon which the claim is based. Irs gov 1040x form Uses, sales, and exports. Irs gov 1040x form   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). Irs gov 1040x form Export. Irs gov 1040x form   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. Irs gov 1040x form In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Irs gov 1040x form Price readjustments. Irs gov 1040x form   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. Irs gov 1040x form Conditions to allowance. Irs gov 1040x form   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. Irs gov 1040x form The claimant sold the article at a tax-excluded price. Irs gov 1040x form The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Irs gov 1040x form The person has obtained the written consent of the ultimate vendor to make the claim. Irs gov 1040x form The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Irs gov 1040x form Claim for further manufacture. Irs gov 1040x form   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Irs gov 1040x form The name and address of the manufacturer and the date of payment. Irs gov 1040x form An identification of the article for which the credit or refund is claimed. Irs gov 1040x form The amount of tax paid on the article and the date on which it was paid. Irs gov 1040x form 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. Irs gov 1040x form An identification of the second article. Irs gov 1040x form   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. Irs gov 1040x form The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Irs gov 1040x form Claim for price readjustment. Irs gov 1040x form   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. Irs gov 1040x form A description of the circumstances that gave rise to the price readjustment. Irs gov 1040x form An identification of the article whose price was readjusted. Irs gov 1040x form The price at which the article was sold. Irs gov 1040x form The amount of tax paid on the article and the date on which it was paid. Irs gov 1040x form The name and address of the purchaser. Irs gov 1040x form The amount repaid to the purchaser or credited to the purchaser's account. Irs gov 1040x form Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Irs gov 1040x form This includes any parts or accessories sold on or in connection with the sale of those articles. Irs gov 1040x form Pay this tax with Form 720. Irs gov 1040x form No tax deposits are required. Irs gov 1040x form Sport fishing equipment includes all the following items. Irs gov 1040x form 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. Irs gov 1040x form 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)). Irs gov 1040x form 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. Irs gov 1040x form Fishing tip-ups and tilts. Irs gov 1040x form Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Irs gov 1040x form See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Irs gov 1040x form Fishing rods and fishing poles. Irs gov 1040x form   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Irs gov 1040x form The tax is paid by the manufacturer, producer, or importer. Irs gov 1040x form Fishing tackle boxes. Irs gov 1040x form   The tax on fishing tackle boxes is 3% of the sales price. Irs gov 1040x form The tax is paid by the manufacturer, producer, or importer. Irs gov 1040x form Electric outboard boat motors. Irs gov 1040x form   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Irs gov 1040x form This includes any parts or accessories sold on or in connection with the sale of those articles. Irs gov 1040x form Certain equipment resale. Irs gov 1040x form   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Irs gov 1040x form If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Irs gov 1040x form 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. Irs gov 1040x form The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Irs gov 1040x form   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. Irs gov 1040x form The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Irs gov 1040x form Related person. Irs gov 1040x form   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). Irs gov 1040x form Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Irs gov 1040x form 11) of the sales price. Irs gov 1040x form The tax is paid by the manufacturer, producer, or importer. Irs gov 1040x form It applies to bows having a peak draw weight of 30 pounds or more. Irs gov 1040x form 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. Irs gov 1040x form Pay this tax with Form 720. Irs gov 1040x form No tax deposits are required. Irs gov 1040x form Arrow Shafts The tax on arrow shafts is listed on Form 720. Irs gov 1040x form 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. Irs gov 1040x form It measures 18 inches or more in overall length. Irs gov 1040x form It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Irs gov 1040x form Exemption for certain wooden arrows. Irs gov 1040x form   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. Irs gov 1040x form It measures 5/16 of an inch or less in diameter. Irs gov 1040x form It is not suitable for use with a taxable bow, described earlier. Irs gov 1040x form Pay this tax with Form 720. Irs gov 1040x form No tax deposits are required. Irs gov 1040x form Coal A tax is imposed on the first sale of coal mined in the United States. Irs gov 1040x form The producer of the coal is liable for the tax. Irs gov 1040x form The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Irs gov 1040x form 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. Irs gov 1040x form 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). Irs gov 1040x form 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. Irs gov 1040x form Tax rates. Irs gov 1040x form   The tax on underground-mined coal is the lower of: $1. Irs gov 1040x form 10 a ton, or 4. Irs gov 1040x form 4% of the sale price. Irs gov 1040x form   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Irs gov 1040x form 4% of the sale price. Irs gov 1040x form   Coal will be taxed at the 4. Irs gov 1040x form 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Irs gov 1040x form 50 a ton for surface-mined coal. Irs gov 1040x form Apply the tax proportionately if a sale or use includes a portion of a ton. Irs gov 1040x form Example. Irs gov 1040x form If you sell 21,000 pounds (10. Irs gov 1040x form 5 tons) of coal from an underground mine for $525, the price per ton is $50. Irs gov 1040x form The tax is $1. Irs gov 1040x form 10 × 10. Irs gov 1040x form 5 tons ($11. Irs gov 1040x form 55). Irs gov 1040x form Coal production. Irs gov 1040x form   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Irs gov 1040x form Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Irs gov 1040x form   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Irs gov 1040x form In some cases, a single mine may yield coal from both surface mining and underground mining. Irs gov 1040x form 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. Irs gov 1040x form Determining tonnage or selling price. Irs gov 1040x form   The producer pays the tax on coal at the time of sale or use. Irs gov 1040x form In figuring the selling price for applying the tax, the point of sale is f. Irs gov 1040x form o. Irs gov 1040x form b. Irs gov 1040x form (free on board) mine or f. Irs gov 1040x form o. Irs gov 1040x form b. Irs gov 1040x form cleaning plant if you clean the coal before selling it. Irs gov 1040x form This applies even if you sell the coal for a delivered price. Irs gov 1040x form The f. Irs gov 1040x form o. Irs gov 1040x form b. Irs gov 1040x form mine or f. Irs gov 1040x form o. Irs gov 1040x form b. Irs gov 1040x form 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. Irs gov 1040x form 4% rate. Irs gov 1040x form   The tax applies to the full amount of coal sold. Irs gov 1040x form 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. Irs gov 1040x form Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Irs gov 1040x form   Do not include in the sales price the excise tax imposed on coal. Irs gov 1040x form Coal used by the producer. Irs gov 1040x form   The tax on coal applies if the coal is used by the producer in other than a mining process. Irs gov 1040x form A mining process means the same for this purpose as for percentage depletion. Irs gov 1040x form 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. Irs gov 1040x form In this case, the tax applies only when you sell the coal. Irs gov 1040x form 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. Irs gov 1040x form 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. Irs gov 1040x form   You must use a constructive sale price to figure the tax under the 4. Irs gov 1040x form 4% rate if you use the coal in other than a mining process. Irs gov 1040x form Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Irs gov 1040x form o. Irs gov 1040x form b. Irs gov 1040x form mine or cleaning plant. Irs gov 1040x form Normally, you use the same constructive price used to figure your percentage depletion deduction. Irs gov 1040x form Blending. Irs gov 1040x form   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. Irs gov 1040x form Figure the tax separately for each type of coal in the blend. Irs gov 1040x form 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. Irs gov 1040x form 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. Irs gov 1040x form However, the tax is limited to 4. Irs gov 1040x form 4% of the sale price per ton of the blended coal. Irs gov 1040x form Exemption from tax. Irs gov 1040x form   The tax does not apply to sales of lignite and imported coal. Irs gov 1040x form The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Irs gov 1040x form Exported. Irs gov 1040x form   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. Irs gov 1040x form   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. Irs gov 1040x form 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. Irs gov 1040x form   Proof of export includes any of the following items. Irs gov 1040x form A copy of the export bill of lading issued by the delivering carrier. Irs gov 1040x form A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Irs gov 1040x form A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Irs gov 1040x form If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Irs gov 1040x form Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Irs gov 1040x form A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Irs gov 1040x form 0945 ($. Irs gov 1040x form 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. Irs gov 1040x form The three categories for reporting the tax and the tax rate are listed below. Irs gov 1040x form Taxable tires other than biasply or super single tires at $. Irs gov 1040x form 0945. Irs gov 1040x form Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Irs gov 1040x form 04725. Irs gov 1040x form Taxable tires, super single tires designed for steering at $. Irs gov 1040x form 0945. Irs gov 1040x form 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. Irs gov 1040x form 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. Irs gov 1040x form A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Irs gov 1040x form Special rule, manufacturer's retail stores. Irs gov 1040x form   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. Irs gov 1040x form Tires on imported articles. Irs gov 1040x form   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). Irs gov 1040x form Tires exempt from tax. Irs gov 1040x form   The tax on taxable tires does not apply to the following items. Irs gov 1040x form 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. Irs gov 1040x form Tire carcasses not suitable for commercial use. Irs gov 1040x form Tires for use on qualifying intercity, local, and school buses. Irs gov 1040x form For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Irs gov 1040x form Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Irs gov 1040x form Tires of a type used exclusively on mobile machinery. Irs gov 1040x form A taxable tire used on mobile machinery is not exempt from tax. Irs gov 1040x form Qualifying intercity or local bus. Irs gov 1040x form   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). Irs gov 1040x form Qualifying school bus. Irs gov 1040x form   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Irs gov 1040x form Credit or refund. Irs gov 1040x form   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. Irs gov 1040x form   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. Irs gov 1040x form   The person who paid the tax is eligible to make the claim. Irs gov 1040x form 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. Irs gov 1040x form 5 miles per gallon. Irs gov 1040x form If you import an automobile for personal use, you may be liable for this tax. Irs gov 1040x form Figure the tax on Form 6197, as discussed later. Irs gov 1040x form The tax rate is based on fuel economy rating. Irs gov 1040x form The tax rates for the gas guzzler tax are shown on Form 6197. Irs gov 1040x form A person that lengthens an existing automobile is the manufacturer of an automobile. Irs gov 1040x form Automobiles. Irs gov 1040x form   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. Irs gov 1040x form Vehicles not subject to tax. Irs gov 1040x form   For the gas guzzler tax, the following vehicles are not considered automobiles. Irs gov 1040x form Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Irs gov 1040x form Vehicles operated exclusively on a rail or rails. Irs gov 1040x form 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. Irs gov 1040x form Vehicles treated under 49 U. Irs gov 1040x form S. Irs gov 1040x form C. Irs gov 1040x form 32901 (1978) as non-passenger automobiles. Irs gov 1040x form This includes limousines manufactured primarily to transport more than 10 persons. Irs gov 1040x form   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. Irs gov 1040x form   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Irs gov 1040x form Model type. Irs gov 1040x form   Model type is a particular class of automobile as determined by EPA regulations. Irs gov 1040x form Fuel economy. Irs gov 1040x form   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Irs gov 1040x form 1 mile as figured by the EPA. Irs gov 1040x form Imported automobiles. Irs gov 1040x form   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Irs gov 1040x form 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. Irs gov 1040x form   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. Irs gov 1040x form   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. Irs gov 1040x form 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). Irs gov 1040x form   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. Irs gov 1040x form Exemptions. Irs gov 1040x form   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. Irs gov 1040x form However, see Vehicles not subject to tax, earlier. Irs gov 1040x form Form 6197. Irs gov 1040x form   Use Form 6197 to figure your tax liability for each quarter. Irs gov 1040x form Attach Form 6197 to your Form 720 for the quarter. Irs gov 1040x form See the Form 6197 instructions for more information and the one-time filing rules. Irs gov 1040x form Credit or refund. Irs gov 1040x form   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. Irs gov 1040x form For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Irs gov 1040x form Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Irs gov 1040x form A taxable vaccine means any of the following vaccines. Irs gov 1040x form Any vaccine containing diphtheria toxoid. Irs gov 1040x form Any vaccine containing tetanus toxoid. Irs gov 1040x form Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Irs gov 1040x form Any vaccine containing polio virus. Irs gov 1040x form Any vaccine against measles. Irs gov 1040x form Any vaccine against mumps. Irs gov 1040x form Any vaccine against rubella. Irs gov 1040x form Any vaccine against hepatitis A. Irs gov 1040x form Any vaccine against hepatitis B. Irs gov 1040x form Any vaccine against chicken pox. Irs gov 1040x form Any vaccine against rotavirus gastroenteritis. Irs gov 1040x form Any HIB vaccine. Irs gov 1040x form Any conjugate vaccine against streptococcus pneumoniae. Irs gov 1040x form Any trivalent vaccine against influenza or any other vaccine against influenza. Irs gov 1040x form Any meningococcal vaccine. Irs gov 1040x form Any vaccine against the human papillomavirus. Irs gov 1040x form 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. Irs gov 1040x form The tax is $. Irs gov 1040x form 75 per dose of each taxable vaccine. Irs gov 1040x form The tax per dose on a vaccine that contains more than one taxable vaccine is $. Irs gov 1040x form 75 times the number of taxable vaccines. Irs gov 1040x form Taxable use. Irs gov 1040x form   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. Irs gov 1040x form Credit or refund. Irs gov 1040x form   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. Irs gov 1040x form The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Irs gov 1040x form Conditions to allowance. Irs gov 1040x form   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. Irs gov 1040x form Taxable Medical Devices Taxable medical devices. Irs gov 1040x form   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Irs gov 1040x form 3% (. Irs gov 1040x form 023) of the sales price. Irs gov 1040x form 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. Irs gov 1040x form There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Irs gov 1040x form 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). Irs gov 1040x form See T. Irs gov 1040x form D. Irs gov 1040x form 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. Irs gov 1040x form More information. Irs gov 1040x form   For more information on the medical device tax, see section 4191, T. Irs gov 1040x form D. Irs gov 1040x form 9604, and Notice 2012-77. Irs gov 1040x form You can find T. Irs gov 1040x form D. Irs gov 1040x form 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Irs gov 1040x form R. Irs gov 1040x form B. Irs gov 1040x form 2012-52 at www. Irs gov 1040x form irs. Irs gov 1040x form gov/pub/irs-irbs/irb12-52. Irs gov 1040x form pdf. Irs gov 1040x form Prev  Up  Next   Home   More Online Publications
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Understanding Your CP3219B Notice

This Statutory Notice of Deficiency notifies you of the IRS’s intent to assess a tax deficiency and informs you of your right to petition the United States Tax Court to dispute the proposed adjustments.


What you need to do immediately

  • Review this notice and compare our changes to the information on your tax return. On previous notices we asked you to verify the income, credits, and deductions reported on your tax return because they’re different from the information we received from other sources. You didn't provide any further information to us.
  • If you agree with the changes, complete the Form 4089, Notice of Deficiency - Waiver, sign and return it in order to limit additional interest charges.
  • If you don't send a payment with Form 4089, we will send a bill for the amount due with any interest and applicable penalties.
  • Mail any additional information you have to us immediately. Attach this letter to your correspondence to help us identify your case. Keep a copy for your records. Our consideration won't extend the deadline to file a petition with the U.S Tax Court.
  • If you don’t agree with the changes you have the right to challenge the increase in tax by filing a petition with the U.S. Tax Court. You have 90 days (150 if the notice was addressed outside the United States) to file the petition. The Court can’t consider your case if the petition is filed late. You can download a petition form and rules from www.ustaxcourt.gov or contact:

  • Clerk of the U.S. Tax Court
    400 Second Street, NW
    Washington, DC 20217
    1-202-521-0700

You may want to

  • Send us the name, address and taxpayer identification number of the other party that received the income if it isn't yours.
  • Notify the payers to correct their records to show the name and taxpayer identification number of the person or business who actually received the income, so that future reports to us are accurate.

Answers to Common Questions

Is this a Bill?
No. It tells you of the IRS’s intention to assess a tax deficiency. It isn't an assessment of tax nor does it require you to make immediate payment. We haven’t charged any additional tax at this time.

Should I call with my response or mail it in?
If you want us to consider additional information, please contact us immediately. Our consideration won't extend the deadline to file a petition with the U.S Tax Court.


If you have a simple response, such as directing us to a specific line on your original return where you reported the income, you can call a Customer Service Representative and provide the information. A toll-free number is listed in the top right hand corner of the notice.


A written response may be required if the issue is more involved, especially if you disagree with some of the proposed changes. You may want to mail copies of payer information documents such as Form(s) 1099 or Schedule(s) K-1. Include any other letters or documents that support your position. You should submit a written statement to fully explain any unusual tax situations.


If you choose to petition the United States Tax Court, the application must be submitted in writing.

Why did it take you so long to contact us about this?
Tax years generally end on Dec. 31, but we don't receive information from banks, businesses, and other payers until much later. Once we receive all the tax returns and payer information, we compare the information you reported with the information third party payers provided to us. It can take 8 months or more to complete this review.

I need more time to find my records and go through them all. Will you allow me additional time to respond?
No. The time you have to petition the United States Tax Court can't be extended. It’s important that you respond to the Statutory Notice of Deficiency or petition the United States Tax Court (if you choose to) by the due date shown on the notice. If you don’t, we’ll assume the proposed changes are correct and assess the additional deficiency.

Do I have to pay the interest? Can you remove it?
The law requires us to charge interest on any tax that isn't paid by the return due date (Internal Revenue Code Section 6601). 

The law doesn't permit us to reduce or remove interest for reasonable cause. However, in limited circumstances, we may waive penalties. If you believe you qualify for penalty removal, you should include related information in your response.

What should I do to avoid problems like this in the future?
Keep accurate payment information from banks and other payers to verify you've received all payment information for filing your return. Review the documents to be sure they show your most current address. Take the following actions when filing your tax return to avoid similar issues in the future:

  • Report specific income type on the correct line on the Form 1120, U.S. Corporation Income Tax Return. For example, rental income should be claimed on Form 1120, line 6 (Gross Rents). For additional information, please see the reporting instructions for Form 1120.
  • If you report income on a line not traditionally reserved for that type of income, provide a statement indicating where the income was reported. For example, your business is related to investment activity and you're reporting all interest income (including amounts reported to the IRS on Form 1099-INT, Interest Income) with your gross receipts on Form 1120, line 1.
  • Always attach a statement identifying the source of the amount reported on Form 1120, line 10 (Other Income).
  • Provide an attached statement explaining your percentage of gross proceeds (ex; reported to us on Form 1099-MISC) that you would be liable to claim on your tax return.
  • Generally, if you receive a Form 1099 for amounts that actually belong to another person, you are considered a nominee recipient. You must file a Form 1099 with the IRS (the same type of Form 1099 you received) for each of the other owners showing the amounts applicable to each.
Page Last Reviewed or Updated: 28-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Irs Gov 1040x Form

Irs gov 1040x form Part Two -   Excise Taxes Other Than Fuel Taxes Table of Contents 3. Irs gov 1040x form   Environmental TaxesOil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax 4. Irs gov 1040x form   Communications and Air Transportation TaxesUncollected Tax Report Communications TaxLocal-only service. Irs gov 1040x form Private communication service. Irs gov 1040x form Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes 5. Irs gov 1040x form   Manufacturers TaxesImporter. Irs gov 1040x form Use considered sale. Irs gov 1040x form Lease considered sale. Irs gov 1040x form Bonus goods. Irs gov 1040x form Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Irs gov 1040x form Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Irs gov 1040x form CoalExported. Irs gov 1040x form Taxable TiresQualifying intercity or local bus. Irs gov 1040x form Qualifying school bus. Irs gov 1040x form Gas Guzzler TaxVehicles not subject to tax. Irs gov 1040x form Imported automobiles. Irs gov 1040x form VaccinesConditions to allowance. Irs gov 1040x form Taxable Medical Devices 6. Irs gov 1040x form   Retail Tax on Heavy Trucks, Trailers, and TractorsHighway vehicle. Irs gov 1040x form Vehicles not considered highway vehicles. Irs gov 1040x form Idling reduction device. Irs gov 1040x form Separate purchase. Irs gov 1040x form Leases. Irs gov 1040x form Exported vehicle. Irs gov 1040x form Tax on resale of tax-paid trailers and semitrailers. Irs gov 1040x form Use treated as sale. Irs gov 1040x form Sale. Irs gov 1040x form Long-term lease. Irs gov 1040x form Short-term lease. Irs gov 1040x form Related person. Irs gov 1040x form Exclusions from tax base. Irs gov 1040x form Sales not at arm's length. Irs gov 1040x form Installment sales. Irs gov 1040x form Repairs and modifications. Irs gov 1040x form Further manufacture. Irs gov 1040x form Rail trailers and rail vans. Irs gov 1040x form Parts and accessories. Irs gov 1040x form Trash containers. Irs gov 1040x form House trailers. Irs gov 1040x form Camper coaches or bodies for self-propelled mobile homes. Irs gov 1040x form Farm feed, seed, and fertilizer equipment. Irs gov 1040x form Ambulances and hearses. Irs gov 1040x form Truck-tractors. Irs gov 1040x form Concrete mixers. Irs gov 1040x form Registration requirement. Irs gov 1040x form Further manufacture. Irs gov 1040x form 7. Irs gov 1040x form   Ship Passenger Tax 8. Irs gov 1040x form   Foreign Insurance TaxesPremium. Irs gov 1040x form 9. Irs gov 1040x form   Obligations Not in Registered Form 10. Irs gov 1040x form   Indoor Tanning Services Tax 11. Irs gov 1040x form   Patient-Centered Outcomes Research Fee Prev  Up  Next   Home   More Online Publications