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Irs Tax Form 1040ez

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Irs Tax Form 1040ez

Irs tax form 1040ez Index A Accelerated death benefits, Accelerated Death Benefits, Accelerated death benefits. Irs tax form 1040ez Archer MSA, HSA, Archer MSA, or Medicare Advantage MSA, HSA, Archer MSA, or a Medicare Advantage MSA. Irs tax form 1040ez Assistance (see Tax help) Astronauts Tax forgiveness, Astronauts B Basis Inherited property, Basis of Inherited Property Joint interest property, Joint interest. Irs tax form 1040ez Qualified joint interest, Qualified joint interest. Irs tax form 1040ez Beneficiary Basis of property, Basis of Inherited Property Character of distributions, Character of Distributions Excess deductions, Excess deductions. Irs tax form 1040ez Income received, Other Items of Income Liability, estate's income tax, Liability of the beneficiary. Irs tax form 1040ez Nonresident alien, Nonresident alien beneficiary. Irs tax form 1040ez Reporting distributions, How and When To Report Successor, Successor beneficiary. Irs tax form 1040ez Treatment of distributions, Distributions to Beneficiaries Unused loss carryovers, Unused loss carryovers. Irs tax form 1040ez Bequest Defined, Bequest Property received, Gifts, Insurance, and Inheritances C Claim, credit or refund, Claim for Credit or Refund Combat zone, Combat Zone Comments, Comments and suggestions. Irs tax form 1040ez Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Irs tax form 1040ez Credit Child tax, Child tax credit. Irs tax form 1040ez Earned income, Earned income credit. Irs tax form 1040ez Elderly or disabled, Credit for the elderly or the disabled. Irs tax form 1040ez Final return for decedent, Credits General business, General business tax credit. Irs tax form 1040ez D Death benefits Accelerated, Accelerated Death Benefits, Accelerated death benefits. Irs tax form 1040ez Public safety officers, Death benefits. Irs tax form 1040ez Decedent Final return, Final Income Tax Return for Decedent—Form 1040 Income in respect of, Income in Respect of a Decedent Deductions Estate tax, Estate Tax Deduction In respect of decedent, Deductions in Respect of a Decedent Medical expenses, Medical Expenses Standard, Standard Deduction Distributable net income, Distributable net income. Irs tax form 1040ez Distributions Deduction, Income Distribution Deduction Limit on deduction, Tax-exempt income not deductible. Irs tax form 1040ez Not treated as bequests, Distributions not treated as bequests. Irs tax form 1040ez Property, in kind, Property distributed in kind. Irs tax form 1040ez E Education savings account, Coverdell, Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Irs tax form 1040ez Estate Income tax return, Income Tax Return of an Estate— Form 1041 Insolvent, Insolvent estate. Irs tax form 1040ez Period of administration, Period of Administration Tax deduction, Estate Tax Deduction Termination, Termination of Estate Transfer of unused deductions, Transfer of Unused Deductions to Beneficiaries Estate tax deduction, Estate Tax Deduction Estimated tax, Estimated tax. Irs tax form 1040ez , Transfer of Credit for Estimated Tax Payments Example Comprehensive, Comprehensive Example Decedent's final return, Final Return for Decedent—Form 1040 Estate's tax return, Income Tax Return of an Estate—Form 1041 Exemption Estate's tax return, Exemption Deduction Final return for decedent, Exemptions Expenses Accrued, Accrued expenses. Irs tax form 1040ez Administration, Administration Expenses Deductions in respect of decedent, Deductions in Respect of a Decedent Funeral, Funeral and Medical Expenses Medical, Medical Expenses, Medical and dental expenses of a decedent. Irs tax form 1040ez Extension to file Form 1041, Extension of time to file. Irs tax form 1040ez F Fiduciary relationship, Notice of fiduciary relationship. Irs tax form 1040ez Filing requirements Decedent's final return, Filing Requirements Estate's tax return, Filing Requirements Final return for decedent Credits, Credits Exemption and deductions, Exemptions and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Joint return, Joint Return Name, address, and signature, Name, Address, and Signature Other taxes, Other Taxes Payments, Payments of Tax When and where to file, When and Where To File Who must file, Final Income Tax Return for Decedent—Form 1040 Form 1040NR, Nonresident Alien, Filing Requirements 1041, Income Tax Return of an Estate— Form 1041 1042, Nonresident alien beneficiary. Irs tax form 1040ez 1310, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Irs tax form 1040ez 4810, Form 4810. Irs tax form 1040ez 56, Notice of fiduciary relationship. Irs tax form 1040ez 6251, Form 6251. Irs tax form 1040ez 706, Estate and Gift Taxes SS–4, Identification number. Irs tax form 1040ez Free tax services, Free help with your tax return. Irs tax form 1040ez Funeral expenses, Funeral expenses. Irs tax form 1040ez G Gift, property, Gifts, Insurance, and Inheritances H Help (see Tax help) I Identification number, application, Identification number. Irs tax form 1040ez Income Community, Community Income Distributable net income, Distributable net income. Irs tax form 1040ez Distributed currently, Income That Must Be Distributed Currently Interest and dividend, Interest and Dividend Income (Forms 1099) Partnership, final return, Partnership Income S corporation, S Corporation Income Self-employment, Self-Employment Income Income in respect of decedent, Income in Respect of a Decedent, Inherited IRAs. Irs tax form 1040ez Income tax return of an estate Credits, tax, and payments, Credits, Tax, and Payments Exemption and deductions, Exemption and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Name, address, and signature, Name, Address, and Signature When and where to file, When and Where To File Inherited IRAs, Inherited IRAs. Irs tax form 1040ez Inherited property, Gifts, Insurance, and Inheritances Installment obligations, Installment obligations. Irs tax form 1040ez , Installment obligations. Irs tax form 1040ez Insurance, Insurance J Joint return Revoked by personal representative, Personal representative may revoke joint return election. Irs tax form 1040ez Who can file, Joint Return L Losses Deduction on final return, Deduction for Losses Estate's tax return, Losses M Military or terrorist actions Claim for credit or refund, Claim for Credit or Refund Defined, Military or terrorist action defined. Irs tax form 1040ez Tax forgiveness, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts N Notice of fiduciary relationship Form 56, Notice of fiduciary relationship. Irs tax form 1040ez P Partnership income, Partnership Income, Partnership income. Irs tax form 1040ez Penalty Information returns, Penalty. Irs tax form 1040ez Substantial valuation misstatement, Valuation misstatements. Irs tax form 1040ez Personal representative Defined, Personal Representative Duties, Duties Fees received, Fees Received by Personal Representatives Penalty, Penalty. Irs tax form 1040ez , Penalty. Irs tax form 1040ez Prompt assessment, request, Request for prompt assessment (charge) of tax. Irs tax form 1040ez Public safety officers, death benefits, Death benefits. Irs tax form 1040ez Publications (see Tax help) R Refund File for decedent, Refund Military or terrorist action deaths, Claim for Credit or Refund Release from liability, Request for discharge from personal liability for tax. Irs tax form 1040ez Return Decedent's final, Final Income Tax Return for Decedent—Form 1040 Estate's income tax, Income Tax Return of an Estate— Form 1041 Information, Information Returns Roth IRA, Roth IRAs. Irs tax form 1040ez S Separate shares rule, Separate shares rule. Irs tax form 1040ez Suggestions, Comments and suggestions. Irs tax form 1040ez Survivors Income, Other Items of Income Tax benefits, Tax Benefits for Survivors T Tax Alternative minimum Estate, Alternative minimum tax (AMT). Irs tax form 1040ez Individuals, Alternative minimum tax (AMT). Irs tax form 1040ez Benefits, survivors, Tax Benefits for Survivors Estimated, estate, Estimated tax. Irs tax form 1040ez , Transfer of Credit for Estimated Tax Payments Payments, final return, Payments of Tax Refund of income (claim), Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Irs tax form 1040ez Self-employment, Self-employment tax. Irs tax form 1040ez Transfer of credit, Transfer of Credit for Estimated Tax Payments Tax help, How To Get Tax Help Terrorist action, tax relief, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Terrorist victim, Specified Terrorist Victim TTY/TDD information, How To Get Tax Help V Valuation method Inherited property, Basis of Inherited Property Special-use, Special-use valuation. Irs tax form 1040ez Victims of terrorist attacks, Specified Terrorist Victim W Widows and widowers, tax benefits, Qualifying widows and widowers. Irs tax form 1040ez Prev  Up     Home   More Online Publications
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Understanding your CP25 Notice

We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it will explain the changes we made to your return.
  • Check the list of payments we applied to your account to see if we applied all the payments you made.
  • Correct the copy of your tax return that you kept for your records.
  • You don't need to do anything if you agree with the notice.
  • If you disagree with the notice, please contact us at the toll-free number listed on its top right-hand corner (within 60 days of the notice’s date).

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Answers to Common Questions

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I find you misapplied a payment or haven't credited a payment that I made?
Contact us with your information at the toll-free number listed on your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call. Our representative will discuss the issue with you and give you further instructions.

What should I do if I disagree with the changes you made?
Contact us at the toll free number listed on the top right-hand corner of your notice.

How do I adjust my estimated tax payments?
You can adjust your estimated tax payments by completing a Form 1040-ES, Estimated Tax for Individuals. See Publication 505, Tax Withholding and Estimated Tax for more information.

What should I do if I need to make another correction to my tax return?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

The Irs Tax Form 1040ez

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