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Senior Tax Filing

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Senior Tax Filing

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

Senior tax filing Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Senior tax filing Tax questions. Senior tax filing What's New Future developments. Senior tax filing  The IRS has created a page on IRS. Senior tax filing gov for information about Publication 1542, at www. Senior tax filing irs. Senior tax filing gov/pub1542. Senior tax filing Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. Senior tax filing Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. Senior tax filing It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. Senior tax filing For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. Senior tax filing R. Senior tax filing B. Senior tax filing 520, which can be found on the Internet at www. Senior tax filing irs. Senior tax filing gov/irb/2011-42_IRB/ar12. Senior tax filing html. Senior tax filing Per diem rates on the Internet. Senior tax filing   You will find links to per diem rates at www. Senior tax filing gsa. Senior tax filing gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. Senior tax filing S. Senior tax filing possessions; and Foreign per diem rates. Senior tax filing Publication 1542 revisions. Senior tax filing   Publication 1542 is available only on the Internet at IRS. Senior tax filing gov. Senior tax filing Print copies can no longer be ordered. Senior tax filing   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. Senior tax filing An article on IRS. Senior tax filing gov will alert you to which locations have updated rates. Senior tax filing To reach these articles, go to www. Senior tax filing irs. Senior tax filing gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. Senior tax filing You will find the new rates in Table 4. Senior tax filing   We will also incorporate mid-year changes to the high-low rates into Publication 1542. Senior tax filing You will be alerted to these changes by a similar article on IRS. Senior tax filing gov and can find the changes in Table 2 of the revised publication. Senior tax filing   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. Senior tax filing The annual issue of the publication should be available each year in mid- to late-October. Senior tax filing Comments and suggestions. Senior tax filing   We welcome your comments about this publication and your suggestions for future editions. Senior tax filing   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Senior tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Senior tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Senior tax filing   You can email us at taxforms@irs. Senior tax filing gov. Senior tax filing Please put “Publications Comment” on the subject line. Senior tax filing You can also send us comments from www. Senior tax filing irs. Senior tax filing gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Senior tax filing ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Senior tax filing Ordering forms and publications. Senior tax filing   Visit www. Senior tax filing irs. Senior tax filing gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Senior tax filing Internal Revenue Service 1201 N. Senior tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Senior tax filing   If you have a tax question, check the information available on IRS. Senior tax filing gov or call 1-800-829-1040. Senior tax filing We cannot answer tax questions sent to either of the above addresses. Senior tax filing Prev  Up  Next   Home   More Online Publications