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Myfreetaxes Com Maine

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Myfreetaxes Com Maine

Myfreetaxes com maine 5. Myfreetaxes com maine   Manufacturers Taxes Table of Contents Importer. Myfreetaxes com maine Use considered sale. Myfreetaxes com maine Lease considered sale. Myfreetaxes com maine Bonus goods. Myfreetaxes com maine Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Myfreetaxes com maine Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Myfreetaxes com maine CoalExported. Myfreetaxes com maine Taxable TiresQualifying intercity or local bus. Myfreetaxes com maine Qualifying school bus. Myfreetaxes com maine Gas Guzzler TaxVehicles not subject to tax. Myfreetaxes com maine Imported automobiles. Myfreetaxes com maine VaccinesConditions to allowance. Myfreetaxes com maine 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. Myfreetaxes com maine Manufacturer. Myfreetaxes com maine   The term “manufacturer” includes a producer or importer. Myfreetaxes com maine 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. Myfreetaxes com maine 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. Myfreetaxes com maine   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Myfreetaxes com maine 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. Myfreetaxes com maine Importer. Myfreetaxes com maine   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. Myfreetaxes com maine Sale. Myfreetaxes com maine   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. Myfreetaxes com maine Use considered sale. Myfreetaxes com maine   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Myfreetaxes com maine Lease considered sale. Myfreetaxes com maine   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Myfreetaxes com maine 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. Myfreetaxes com maine Manufacturers taxes based on sale price. Myfreetaxes com maine   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. Myfreetaxes com maine The taxes imposed on coal are based either on the sale price or the weight. Myfreetaxes com maine   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. Myfreetaxes com maine However, you include certain charges made when a taxable article is sold and you exclude others. Myfreetaxes com maine To figure the price on which you base the tax, use the following rules. Myfreetaxes com maine Include both the following charges in the price. Myfreetaxes com maine Any charge for coverings or containers (regardless of their nature). Myfreetaxes com maine Any charge incident to placing the article in a condition packed ready for shipment. Myfreetaxes com maine Exclude all the following amounts from the price. Myfreetaxes com maine The manufacturers excise tax, whether or not it is stated as a separate charge. Myfreetaxes com maine The transportation charges pursuant to the sale. Myfreetaxes com maine The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Myfreetaxes com maine 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. Myfreetaxes com maine Discounts, rebates, and similar allowances actually granted to the purchaser. Myfreetaxes com maine Local advertising charges. Myfreetaxes com maine 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. Myfreetaxes com maine Charges for warranty paid at the purchaser's option. Myfreetaxes com maine 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. Myfreetaxes com maine Bonus goods. Myfreetaxes com maine   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Myfreetaxes com maine Figure the tax only on the sale price attributable to the taxable articles. Myfreetaxes com maine Example. Myfreetaxes com maine A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Myfreetaxes com maine The sale price of the shipment is $1,500. Myfreetaxes com maine The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Myfreetaxes com maine 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). Myfreetaxes com maine The remaining $375 is allocated to the nontaxable articles. Myfreetaxes com maine Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Myfreetaxes com maine When the title passes depends on the intention of the parties as gathered from the contract of sale. Myfreetaxes com maine In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Myfreetaxes com maine If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Myfreetaxes com maine The manufacturer is liable for the tax. Myfreetaxes com maine Partial payments. Myfreetaxes com maine   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. Myfreetaxes com maine To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Myfreetaxes com maine Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Myfreetaxes com maine Sale of an article to a state or local government for the exclusive use of the state or local government. Myfreetaxes com maine This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Myfreetaxes com maine State is defined in Definitions in chapter 1. Myfreetaxes com maine Sale of an article to a nonprofit educational organization for its exclusive use. Myfreetaxes com maine This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Myfreetaxes com maine Nonprofit educational organization is defined under Communications Tax in chapter 4. Myfreetaxes com maine Sale of an article to a qualified blood collector organization. Myfreetaxes com maine This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Myfreetaxes com maine Qualified blood collector organizations are defined under Communications Tax in chapter 4. Myfreetaxes com maine Sale of an article for use by the purchaser as supplies for vessels. Myfreetaxes com maine This exemption does not apply to the taxes on coal and vaccines. Myfreetaxes com maine 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. Myfreetaxes com maine 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. Myfreetaxes com maine This exemption does not apply to the tax on coal and tires. Myfreetaxes com maine Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Myfreetaxes com maine 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. Myfreetaxes com maine Sale of an article for export or for resale by the purchaser to a second purchaser for export. Myfreetaxes com maine The article may be exported to a foreign country or to a possession of the United States. Myfreetaxes com maine A vaccine shipped to a possession of the United States is not considered to be exported. Myfreetaxes com maine 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. Myfreetaxes com maine Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Myfreetaxes com maine S. Myfreetaxes com maine jurisdiction in Alaska. Myfreetaxes com maine For tire exemptions, see section 4221(e)(2). Myfreetaxes com maine Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Myfreetaxes com maine Registration requirements. Myfreetaxes com maine   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Myfreetaxes com maine See the Form 637 instructions for more information. Myfreetaxes com maine Exceptions to registration requirements. Myfreetaxes com maine   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. Myfreetaxes com maine Certification requirement. Myfreetaxes com maine   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. Myfreetaxes com maine 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. Myfreetaxes com maine   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. Myfreetaxes com maine See Regulations section 48. Myfreetaxes com maine 4221-5(c) for the certificate requirements. Myfreetaxes com maine   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. Myfreetaxes com maine See Regulations section 48. Myfreetaxes com maine 4221-4(d) for the certificate requirements. Myfreetaxes com maine Proof of export requirement. Myfreetaxes com maine   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Myfreetaxes com maine See Regulations section 48. Myfreetaxes com maine 4221-3(d) for evidence that qualifies as proof of exportation. Myfreetaxes com maine Proof of resale for further manufacture requirement. Myfreetaxes com maine   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. Myfreetaxes com maine See Regulations section 48. Myfreetaxes com maine 4221-2(c) for evidence that qualifies as proof of resale. Myfreetaxes com maine Information to be furnished to purchaser. Myfreetaxes com maine   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. Myfreetaxes com maine 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. Myfreetaxes com maine The claim must set forth in detail the facts upon which the claim is based. Myfreetaxes com maine Uses, sales, and exports. Myfreetaxes com maine   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). Myfreetaxes com maine Export. Myfreetaxes com maine   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. Myfreetaxes com maine In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Myfreetaxes com maine Price readjustments. Myfreetaxes com maine   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. Myfreetaxes com maine Conditions to allowance. Myfreetaxes com maine   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. Myfreetaxes com maine The claimant sold the article at a tax-excluded price. Myfreetaxes com maine The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Myfreetaxes com maine The person has obtained the written consent of the ultimate vendor to make the claim. Myfreetaxes com maine The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Myfreetaxes com maine Claim for further manufacture. Myfreetaxes com maine   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Myfreetaxes com maine The name and address of the manufacturer and the date of payment. Myfreetaxes com maine An identification of the article for which the credit or refund is claimed. Myfreetaxes com maine The amount of tax paid on the article and the date on which it was paid. Myfreetaxes com maine 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. Myfreetaxes com maine An identification of the second article. Myfreetaxes com maine   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. Myfreetaxes com maine The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Myfreetaxes com maine Claim for price readjustment. Myfreetaxes com maine   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. Myfreetaxes com maine A description of the circumstances that gave rise to the price readjustment. Myfreetaxes com maine An identification of the article whose price was readjusted. Myfreetaxes com maine The price at which the article was sold. Myfreetaxes com maine The amount of tax paid on the article and the date on which it was paid. Myfreetaxes com maine The name and address of the purchaser. Myfreetaxes com maine The amount repaid to the purchaser or credited to the purchaser's account. Myfreetaxes com maine Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Myfreetaxes com maine This includes any parts or accessories sold on or in connection with the sale of those articles. Myfreetaxes com maine Pay this tax with Form 720. Myfreetaxes com maine No tax deposits are required. Myfreetaxes com maine Sport fishing equipment includes all the following items. Myfreetaxes com maine 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. Myfreetaxes com maine 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)). Myfreetaxes com maine 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. Myfreetaxes com maine Fishing tip-ups and tilts. Myfreetaxes com maine Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Myfreetaxes com maine See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Myfreetaxes com maine Fishing rods and fishing poles. Myfreetaxes com maine   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Myfreetaxes com maine The tax is paid by the manufacturer, producer, or importer. Myfreetaxes com maine Fishing tackle boxes. Myfreetaxes com maine   The tax on fishing tackle boxes is 3% of the sales price. Myfreetaxes com maine The tax is paid by the manufacturer, producer, or importer. Myfreetaxes com maine Electric outboard boat motors. Myfreetaxes com maine   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Myfreetaxes com maine This includes any parts or accessories sold on or in connection with the sale of those articles. Myfreetaxes com maine Certain equipment resale. Myfreetaxes com maine   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Myfreetaxes com maine If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Myfreetaxes com maine 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. Myfreetaxes com maine The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Myfreetaxes com maine   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. Myfreetaxes com maine The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Myfreetaxes com maine Related person. Myfreetaxes com maine   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). Myfreetaxes com maine Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Myfreetaxes com maine 11) of the sales price. Myfreetaxes com maine The tax is paid by the manufacturer, producer, or importer. Myfreetaxes com maine It applies to bows having a peak draw weight of 30 pounds or more. Myfreetaxes com maine 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. Myfreetaxes com maine Pay this tax with Form 720. Myfreetaxes com maine No tax deposits are required. Myfreetaxes com maine Arrow Shafts The tax on arrow shafts is listed on Form 720. Myfreetaxes com maine 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. Myfreetaxes com maine It measures 18 inches or more in overall length. Myfreetaxes com maine It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Myfreetaxes com maine Exemption for certain wooden arrows. Myfreetaxes com maine   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. Myfreetaxes com maine It measures 5/16 of an inch or less in diameter. Myfreetaxes com maine It is not suitable for use with a taxable bow, described earlier. Myfreetaxes com maine Pay this tax with Form 720. Myfreetaxes com maine No tax deposits are required. Myfreetaxes com maine Coal A tax is imposed on the first sale of coal mined in the United States. Myfreetaxes com maine The producer of the coal is liable for the tax. Myfreetaxes com maine The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Myfreetaxes com maine 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. Myfreetaxes com maine 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). Myfreetaxes com maine 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. Myfreetaxes com maine Tax rates. Myfreetaxes com maine   The tax on underground-mined coal is the lower of: $1. Myfreetaxes com maine 10 a ton, or 4. Myfreetaxes com maine 4% of the sale price. Myfreetaxes com maine   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Myfreetaxes com maine 4% of the sale price. Myfreetaxes com maine   Coal will be taxed at the 4. Myfreetaxes com maine 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Myfreetaxes com maine 50 a ton for surface-mined coal. Myfreetaxes com maine Apply the tax proportionately if a sale or use includes a portion of a ton. Myfreetaxes com maine Example. Myfreetaxes com maine If you sell 21,000 pounds (10. Myfreetaxes com maine 5 tons) of coal from an underground mine for $525, the price per ton is $50. Myfreetaxes com maine The tax is $1. Myfreetaxes com maine 10 × 10. Myfreetaxes com maine 5 tons ($11. Myfreetaxes com maine 55). Myfreetaxes com maine Coal production. Myfreetaxes com maine   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Myfreetaxes com maine Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Myfreetaxes com maine   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Myfreetaxes com maine In some cases, a single mine may yield coal from both surface mining and underground mining. Myfreetaxes com maine 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. Myfreetaxes com maine Determining tonnage or selling price. Myfreetaxes com maine   The producer pays the tax on coal at the time of sale or use. Myfreetaxes com maine In figuring the selling price for applying the tax, the point of sale is f. Myfreetaxes com maine o. Myfreetaxes com maine b. Myfreetaxes com maine (free on board) mine or f. Myfreetaxes com maine o. Myfreetaxes com maine b. Myfreetaxes com maine cleaning plant if you clean the coal before selling it. Myfreetaxes com maine This applies even if you sell the coal for a delivered price. Myfreetaxes com maine The f. Myfreetaxes com maine o. Myfreetaxes com maine b. Myfreetaxes com maine mine or f. Myfreetaxes com maine o. Myfreetaxes com maine b. Myfreetaxes com maine 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. Myfreetaxes com maine 4% rate. Myfreetaxes com maine   The tax applies to the full amount of coal sold. Myfreetaxes com maine 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. Myfreetaxes com maine Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Myfreetaxes com maine   Do not include in the sales price the excise tax imposed on coal. Myfreetaxes com maine Coal used by the producer. Myfreetaxes com maine   The tax on coal applies if the coal is used by the producer in other than a mining process. Myfreetaxes com maine A mining process means the same for this purpose as for percentage depletion. Myfreetaxes com maine 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. Myfreetaxes com maine In this case, the tax applies only when you sell the coal. Myfreetaxes com maine 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. Myfreetaxes com maine 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. Myfreetaxes com maine   You must use a constructive sale price to figure the tax under the 4. Myfreetaxes com maine 4% rate if you use the coal in other than a mining process. Myfreetaxes com maine Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Myfreetaxes com maine o. Myfreetaxes com maine b. Myfreetaxes com maine mine or cleaning plant. Myfreetaxes com maine Normally, you use the same constructive price used to figure your percentage depletion deduction. Myfreetaxes com maine Blending. Myfreetaxes com maine   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. Myfreetaxes com maine Figure the tax separately for each type of coal in the blend. Myfreetaxes com maine 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. Myfreetaxes com maine 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. Myfreetaxes com maine However, the tax is limited to 4. Myfreetaxes com maine 4% of the sale price per ton of the blended coal. Myfreetaxes com maine Exemption from tax. Myfreetaxes com maine   The tax does not apply to sales of lignite and imported coal. Myfreetaxes com maine The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Myfreetaxes com maine Exported. Myfreetaxes com maine   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. Myfreetaxes com maine   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. Myfreetaxes com maine 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. Myfreetaxes com maine   Proof of export includes any of the following items. Myfreetaxes com maine A copy of the export bill of lading issued by the delivering carrier. Myfreetaxes com maine A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Myfreetaxes com maine A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Myfreetaxes com maine If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Myfreetaxes com maine Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Myfreetaxes com maine A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Myfreetaxes com maine 0945 ($. Myfreetaxes com maine 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. Myfreetaxes com maine The three categories for reporting the tax and the tax rate are listed below. Myfreetaxes com maine Taxable tires other than biasply or super single tires at $. Myfreetaxes com maine 0945. Myfreetaxes com maine Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Myfreetaxes com maine 04725. Myfreetaxes com maine Taxable tires, super single tires designed for steering at $. Myfreetaxes com maine 0945. Myfreetaxes com maine 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. Myfreetaxes com maine 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. Myfreetaxes com maine A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Myfreetaxes com maine Special rule, manufacturer's retail stores. Myfreetaxes com maine   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. Myfreetaxes com maine Tires on imported articles. Myfreetaxes com maine   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). Myfreetaxes com maine Tires exempt from tax. Myfreetaxes com maine   The tax on taxable tires does not apply to the following items. Myfreetaxes com maine 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. Myfreetaxes com maine Tire carcasses not suitable for commercial use. Myfreetaxes com maine Tires for use on qualifying intercity, local, and school buses. Myfreetaxes com maine For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Myfreetaxes com maine Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Myfreetaxes com maine Tires of a type used exclusively on mobile machinery. Myfreetaxes com maine A taxable tire used on mobile machinery is not exempt from tax. Myfreetaxes com maine Qualifying intercity or local bus. Myfreetaxes com maine   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). Myfreetaxes com maine Qualifying school bus. Myfreetaxes com maine   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Myfreetaxes com maine Credit or refund. Myfreetaxes com maine   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. Myfreetaxes com maine   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. Myfreetaxes com maine   The person who paid the tax is eligible to make the claim. Myfreetaxes com maine 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. Myfreetaxes com maine 5 miles per gallon. Myfreetaxes com maine If you import an automobile for personal use, you may be liable for this tax. Myfreetaxes com maine Figure the tax on Form 6197, as discussed later. Myfreetaxes com maine The tax rate is based on fuel economy rating. Myfreetaxes com maine The tax rates for the gas guzzler tax are shown on Form 6197. Myfreetaxes com maine A person that lengthens an existing automobile is the manufacturer of an automobile. Myfreetaxes com maine Automobiles. Myfreetaxes com maine   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. Myfreetaxes com maine Vehicles not subject to tax. Myfreetaxes com maine   For the gas guzzler tax, the following vehicles are not considered automobiles. Myfreetaxes com maine Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Myfreetaxes com maine Vehicles operated exclusively on a rail or rails. Myfreetaxes com maine 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. Myfreetaxes com maine Vehicles treated under 49 U. Myfreetaxes com maine S. Myfreetaxes com maine C. Myfreetaxes com maine 32901 (1978) as non-passenger automobiles. Myfreetaxes com maine This includes limousines manufactured primarily to transport more than 10 persons. Myfreetaxes com maine   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. Myfreetaxes com maine   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Myfreetaxes com maine Model type. Myfreetaxes com maine   Model type is a particular class of automobile as determined by EPA regulations. Myfreetaxes com maine Fuel economy. Myfreetaxes com maine   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Myfreetaxes com maine 1 mile as figured by the EPA. Myfreetaxes com maine Imported automobiles. Myfreetaxes com maine   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Myfreetaxes com maine 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. Myfreetaxes com maine   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. Myfreetaxes com maine   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. Myfreetaxes com maine 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). Myfreetaxes com maine   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. Myfreetaxes com maine Exemptions. Myfreetaxes com maine   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. Myfreetaxes com maine However, see Vehicles not subject to tax, earlier. Myfreetaxes com maine Form 6197. Myfreetaxes com maine   Use Form 6197 to figure your tax liability for each quarter. Myfreetaxes com maine Attach Form 6197 to your Form 720 for the quarter. Myfreetaxes com maine See the Form 6197 instructions for more information and the one-time filing rules. Myfreetaxes com maine Credit or refund. Myfreetaxes com maine   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. Myfreetaxes com maine For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Myfreetaxes com maine Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Myfreetaxes com maine A taxable vaccine means any of the following vaccines. Myfreetaxes com maine Any vaccine containing diphtheria toxoid. Myfreetaxes com maine Any vaccine containing tetanus toxoid. Myfreetaxes com maine Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Myfreetaxes com maine Any vaccine containing polio virus. Myfreetaxes com maine Any vaccine against measles. Myfreetaxes com maine Any vaccine against mumps. Myfreetaxes com maine Any vaccine against rubella. Myfreetaxes com maine Any vaccine against hepatitis A. Myfreetaxes com maine Any vaccine against hepatitis B. Myfreetaxes com maine Any vaccine against chicken pox. Myfreetaxes com maine Any vaccine against rotavirus gastroenteritis. Myfreetaxes com maine Any HIB vaccine. Myfreetaxes com maine Any conjugate vaccine against streptococcus pneumoniae. Myfreetaxes com maine Any trivalent vaccine against influenza or any other vaccine against influenza. Myfreetaxes com maine Any meningococcal vaccine. Myfreetaxes com maine Any vaccine against the human papillomavirus. Myfreetaxes com maine 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. Myfreetaxes com maine The tax is $. Myfreetaxes com maine 75 per dose of each taxable vaccine. Myfreetaxes com maine The tax per dose on a vaccine that contains more than one taxable vaccine is $. Myfreetaxes com maine 75 times the number of taxable vaccines. Myfreetaxes com maine Taxable use. Myfreetaxes com maine   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. Myfreetaxes com maine Credit or refund. Myfreetaxes com maine   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. Myfreetaxes com maine The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Myfreetaxes com maine Conditions to allowance. Myfreetaxes com maine   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. Myfreetaxes com maine Taxable Medical Devices Taxable medical devices. Myfreetaxes com maine   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Myfreetaxes com maine 3% (. Myfreetaxes com maine 023) of the sales price. Myfreetaxes com maine 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. Myfreetaxes com maine There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Myfreetaxes com maine 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). Myfreetaxes com maine See T. Myfreetaxes com maine D. Myfreetaxes com maine 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. Myfreetaxes com maine More information. Myfreetaxes com maine   For more information on the medical device tax, see section 4191, T. Myfreetaxes com maine D. Myfreetaxes com maine 9604, and Notice 2012-77. Myfreetaxes com maine You can find T. Myfreetaxes com maine D. Myfreetaxes com maine 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Myfreetaxes com maine R. Myfreetaxes com maine B. Myfreetaxes com maine 2012-52 at www. Myfreetaxes com maine irs. Myfreetaxes com maine gov/pub/irs-irbs/irb12-52. Myfreetaxes com maine pdf. Myfreetaxes com maine Prev  Up  Next   Home   More Online Publications
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Myfreetaxes com maine 6. Myfreetaxes com maine   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Myfreetaxes com maine Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Myfreetaxes com maine Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Myfreetaxes com maine S. Myfreetaxes com maine Tax Treaties See chapter 7 for information about getting these publications. Myfreetaxes com maine Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Myfreetaxes com maine See Table 6-1 at the end of this chapter for a list of these countries. Myfreetaxes com maine Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Myfreetaxes com maine If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Myfreetaxes com maine Treaty benefits generally are available to residents of the United States. Myfreetaxes com maine They generally are not available to U. Myfreetaxes com maine S. Myfreetaxes com maine citizens who do not reside in the United States. Myfreetaxes com maine However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Myfreetaxes com maine S. Myfreetaxes com maine citizens residing in the treaty countries. Myfreetaxes com maine U. Myfreetaxes com maine S. Myfreetaxes com maine citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Myfreetaxes com maine Certification of U. Myfreetaxes com maine S. Myfreetaxes com maine residency. Myfreetaxes com maine   Use Form 8802, Application for United States Residency Certification, to request certification of U. Myfreetaxes com maine S. Myfreetaxes com maine residency for purposes of claiming benefits under a tax treaty. Myfreetaxes com maine Certification can be requested for the current and any prior calendar years. Myfreetaxes com maine You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Myfreetaxes com maine Common Benefits Some common tax treaty benefits are explained below. Myfreetaxes com maine The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Myfreetaxes com maine Benefits provided by certain treaties are not provided by others. Myfreetaxes com maine Personal service income. Myfreetaxes com maine If you are a U. Myfreetaxes com maine S. Myfreetaxes com maine resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Myfreetaxes com maine Professors and teachers. Myfreetaxes com maine If you are a U. Myfreetaxes com maine S. Myfreetaxes com maine resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Myfreetaxes com maine Students, trainees, and apprentices. Myfreetaxes com maine If you are a U. Myfreetaxes com maine S. Myfreetaxes com maine resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Myfreetaxes com maine Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Myfreetaxes com maine Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Myfreetaxes com maine Pensions and annuities. Myfreetaxes com maine If you are a U. Myfreetaxes com maine S. Myfreetaxes com maine resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Myfreetaxes com maine Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Myfreetaxes com maine Investment income. Myfreetaxes com maine If you are a U. Myfreetaxes com maine S. Myfreetaxes com maine resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Myfreetaxes com maine Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Myfreetaxes com maine Tax credit provisions. Myfreetaxes com maine If you are a U. Myfreetaxes com maine S. Myfreetaxes com maine resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Myfreetaxes com maine Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Myfreetaxes com maine S. Myfreetaxes com maine tax on the income. Myfreetaxes com maine Nondiscrimination provisions. Myfreetaxes com maine Most U. Myfreetaxes com maine S. Myfreetaxes com maine tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Myfreetaxes com maine S. Myfreetaxes com maine citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Myfreetaxes com maine Saving clauses. Myfreetaxes com maine U. Myfreetaxes com maine S. Myfreetaxes com maine treaties contain saving clauses that provide that the treaties do not affect the U. Myfreetaxes com maine S. Myfreetaxes com maine taxation of its own citizens and residents. Myfreetaxes com maine As a result, U. Myfreetaxes com maine S. Myfreetaxes com maine citizens and residents generally cannot use the treaty to reduce their U. Myfreetaxes com maine S. Myfreetaxes com maine tax liability. Myfreetaxes com maine However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Myfreetaxes com maine S. Myfreetaxes com maine citizens or residents. Myfreetaxes com maine It is important that you examine the applicable saving clause to determine if an exception applies. Myfreetaxes com maine More information on treaties. Myfreetaxes com maine   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Myfreetaxes com maine Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Myfreetaxes com maine S. Myfreetaxes com maine ” appears in the treaty exemption discussions in Publication 901. Myfreetaxes com maine   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Myfreetaxes com maine Competent Authority Assistance If you are a U. Myfreetaxes com maine S. Myfreetaxes com maine citizen or resident alien, you can request assistance from the U. Myfreetaxes com maine S. Myfreetaxes com maine competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Myfreetaxes com maine You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Myfreetaxes com maine The U. Myfreetaxes com maine S. Myfreetaxes com maine competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Myfreetaxes com maine Effect of request for assistance. Myfreetaxes com maine   If your request provides a basis for competent authority assistance, the U. Myfreetaxes com maine S. Myfreetaxes com maine competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Myfreetaxes com maine How to make your request. Myfreetaxes com maine   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Myfreetaxes com maine You are denied treaty benefits. Myfreetaxes com maine Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Myfreetaxes com maine   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Myfreetaxes com maine Some of the steps you should consider taking include the following. Myfreetaxes com maine Filing a protective claim for credit or refund of U. Myfreetaxes com maine S. Myfreetaxes com maine taxes. Myfreetaxes com maine Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Myfreetaxes com maine Avoiding the lapse or termination of your right to appeal any tax determination. Myfreetaxes com maine Complying with all applicable procedures for invoking competent authority consideration. Myfreetaxes com maine Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Myfreetaxes com maine S. Myfreetaxes com maine or treaty country tax. Myfreetaxes com maine Taxpayers can consult with the U. Myfreetaxes com maine S. Myfreetaxes com maine competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Myfreetaxes com maine   The request should contain all essential items of information, including the following items. Myfreetaxes com maine A reference to the treaty and the treaty provisions on which the request is based. Myfreetaxes com maine The years and amounts involved in both U. Myfreetaxes com maine S. Myfreetaxes com maine dollars and foreign currency. Myfreetaxes com maine A brief description of the issues for which competent authority assistance is requested. Myfreetaxes com maine   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Myfreetaxes com maine Revenue Procedure 2006-54 is available at www. Myfreetaxes com maine irs. Myfreetaxes com maine gov/irb/2006-49_IRB/ar13. Myfreetaxes com maine html. Myfreetaxes com maine   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Myfreetaxes com maine S. Myfreetaxes com maine competent authority assistance under tax treaties. Myfreetaxes com maine As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Myfreetaxes com maine    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Myfreetaxes com maine   In the case of U. Myfreetaxes com maine S. Myfreetaxes com maine - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Myfreetaxes com maine If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Myfreetaxes com maine Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Myfreetaxes com maine This table is updated through October 31, 2013. Myfreetaxes com maine You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Myfreetaxes com maine You can obtain the text of most U. Myfreetaxes com maine S. Myfreetaxes com maine treaties at IRS. Myfreetaxes com maine gov. Myfreetaxes com maine You also can request the text of treaties from the Department of Treasury at the following address. Myfreetaxes com maine Department of Treasury Office of Business and Public Liaison Rm. Myfreetaxes com maine 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Myfreetaxes com maine S. Myfreetaxes com maine Virgin Islands, you can call the IRS at 1-800-829-1040. Myfreetaxes com maine Table 6–1. Myfreetaxes com maine List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Myfreetaxes com maine D. Myfreetaxes com maine ) Australia TIAS 10773 Dec. Myfreetaxes com maine 1, 1983 1986-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 220 1986-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 246 Protocol TIAS Jan. Myfreetaxes com maine 1, 2004     Austria TIAS Jan. Myfreetaxes com maine 1, 1999     Bangladesh TIAS Jan. Myfreetaxes com maine 1, 2007     Barbados TIAS 11090 Jan. Myfreetaxes com maine 1, 1984 1991-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 436 1991-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 466 Protocol TIAS Jan. Myfreetaxes com maine 1, 2005     Belgium TIAS Jan. Myfreetaxes com maine 1, 2008     Bulgaria TIAS Jan. Myfreetaxes com maine 1, 2009     Canada2 TIAS 11087 Jan. Myfreetaxes com maine 1, 1985 1986-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 258 1987-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 298 Protocol TIAS Jan. Myfreetaxes com maine 1, 2009     China, People's Republic of TIAS 12065 Jan. Myfreetaxes com maine 1, 1987 1988-1 C. Myfreetaxes com maine B. Myfreetaxes com maine 414 1988-1 C. Myfreetaxes com maine B. Myfreetaxes com maine 447 Commonwealth of Independent States3 TIAS 8225 Jan. Myfreetaxes com maine 1, 1976 1976-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 463 1976-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 475 Cyprus TIAS 10965 Jan. Myfreetaxes com maine 1, 1986 1989-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 280 1989-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 314 Czech Republic TIAS Jan. Myfreetaxes com maine 1, 1993     Denmark TIAS Jan. Myfreetaxes com maine 1, 2001     Protocol TIAS Jan. Myfreetaxes com maine 1, 2008     Egypt TIAS 10149 Jan. Myfreetaxes com maine 1, 1982 1982-1 C. Myfreetaxes com maine B. Myfreetaxes com maine 219 1982-1 C. Myfreetaxes com maine B. Myfreetaxes com maine 243 Estonia TIAS Jan. Myfreetaxes com maine 1, 2000     Finland TIAS 12101 Jan. Myfreetaxes com maine 1, 1991     Protocol TIAS Jan. Myfreetaxes com maine 1, 2008     France TIAS Jan. Myfreetaxes com maine 1, 1996     Protocol TIAS Jan. Myfreetaxes com maine 1, 2009     Germany TIAS Jan. Myfreetaxes com maine 1, 1990     Protocol TIAS Jan. Myfreetaxes com maine 1, 2008     Greece TIAS 2902 Jan. Myfreetaxes com maine 1, 1953 1958-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 1054 T. Myfreetaxes com maine D. Myfreetaxes com maine 6109, 1954-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 638 Hungary TIAS 9560 Jan. Myfreetaxes com maine 1, 1980 1980-1 C. Myfreetaxes com maine B. Myfreetaxes com maine 333 1980-1 C. Myfreetaxes com maine B. Myfreetaxes com maine 354 Iceland TIAS 8151 Jan. Myfreetaxes com maine 1, 2009     India TIAS Jan. Myfreetaxes com maine 1, 1991     Indonesia TIAS 11593 Jan. Myfreetaxes com maine 1, 1990     Ireland TIAS Jan. Myfreetaxes com maine 1, 1998     Israel TIAS Jan. Myfreetaxes com maine 1, 1995     Italy TIAS Jan. Myfreetaxes com maine 1, 2010     Jamaica TIAS 10207 Jan. Myfreetaxes com maine 1, 1982 1982-1 C. Myfreetaxes com maine B. Myfreetaxes com maine 257 1982-1 C. Myfreetaxes com maine B. Myfreetaxes com maine 291 Japan TIAS Jan. Myfreetaxes com maine 1, 2005     Kazakhstan TIAS Jan. Myfreetaxes com maine 1, 1996     Korea, South TIAS 9506 Jan. Myfreetaxes com maine 1, 1980 1979-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 435 1979-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 458 Latvia TIAS Jan. Myfreetaxes com maine 1, 2000     Lithuania TIAS Jan. Myfreetaxes com maine 1, 2000     Luxembourg TIAS Jan. Myfreetaxes com maine 1, 2001     Malta TIAS Jan. Myfreetaxes com maine 1, 2011     Mexico TIAS Jan. Myfreetaxes com maine 1,1994     Protocol TIAS Jan. Myfreetaxes com maine 1, 2004               Table 6–1 (continued). Myfreetaxes com maine Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Myfreetaxes com maine D. Myfreetaxes com maine ) Morocco TIAS 10195 Jan. Myfreetaxes com maine 1, 1981 1982-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 405 1982-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 427 Netherlands TIAS Jan. Myfreetaxes com maine 1, 1994     Protocol TIAS Jan. Myfreetaxes com maine 1, 2005     New Zealand TIAS 10772 Nov. Myfreetaxes com maine 2, 1983 1990-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 274 1990-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 303 Protocol TIAS Jan. Myfreetaxes com maine 1, 2011     Norway TIAS 7474 Jan. Myfreetaxes com maine 1, 1971 1973-1 C. Myfreetaxes com maine B. Myfreetaxes com maine 669 1973-1 C. Myfreetaxes com maine B. Myfreetaxes com maine 693 Protocol TIAS 10205 Jan. Myfreetaxes com maine 1, 1982 1982-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 440 1982-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 454 Pakistan TIAS 4232 Jan. Myfreetaxes com maine 1, 1959 1960-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 646 T. Myfreetaxes com maine D. Myfreetaxes com maine 6431, 1960-1 C. Myfreetaxes com maine B. Myfreetaxes com maine 755 Philippines TIAS 10417 Jan. Myfreetaxes com maine 1, 1983 1984-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 384 1984-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 412 Poland TIAS 8486 Jan. Myfreetaxes com maine 1, 1974 1977-1 C. Myfreetaxes com maine B. Myfreetaxes com maine 416 1977-1 C. Myfreetaxes com maine B. Myfreetaxes com maine 427 Portugal TIAS Jan. Myfreetaxes com maine 1, 1996     Romania TIAS 8228 Jan. Myfreetaxes com maine 1, 1974 1976-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 492 1976-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 504 Russia TIAS Jan. Myfreetaxes com maine 1, 1994     Slovak Republic TIAS Jan. Myfreetaxes com maine 1, 1993     Slovenia TIAS Jan. Myfreetaxes com maine 1, 2002     South Africa TIAS Jan. Myfreetaxes com maine 1, 1998     Spain TIAS Jan. Myfreetaxes com maine 1, 1991     Sri Lanka TIAS Jan. Myfreetaxes com maine 1, 2004     Sweden TIAS Jan. Myfreetaxes com maine 1, 1996     Protocol TIAS Jan. Myfreetaxes com maine 1, 2007     Switzerland TIAS Jan. Myfreetaxes com maine 1, 1998     Thailand TIAS Jan. Myfreetaxes com maine 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Myfreetaxes com maine 1, 1970 1971-2 C. Myfreetaxes com maine B. Myfreetaxes com maine 479   Tunisia TIAS Jan. Myfreetaxes com maine 1, 1990     Turkey TIAS Jan. Myfreetaxes com maine 1, 1998     Ukraine TIAS Jan. Myfreetaxes com maine 1, 2001     United Kingdom TIAS Jan. Myfreetaxes com maine 1, 2004     Venezuela TIAS Jan. Myfreetaxes com maine 1, 2000      1(TIAS) — Treaties and Other International Act Series. Myfreetaxes com maine  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Myfreetaxes com maine 3The U. Myfreetaxes com maine S. Myfreetaxes com maine -U. Myfreetaxes com maine S. Myfreetaxes com maine S. Myfreetaxes com maine R. Myfreetaxes com maine income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Myfreetaxes com maine Prev  Up  Next   Home   More Online Publications