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Tax Planning Us 1040ez

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Tax Planning Us 1040ez

Tax planning us 1040ez Index A Absence, temporary, Temporary absences. Tax planning us 1040ez Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Tax planning us 1040ez , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Tax planning us 1040ez No exemption for spouse, Alimony paid. Tax planning us 1040ez Annual exclusion, gift tax, Annual exclusion. Tax planning us 1040ez Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Tax planning us 1040ez Considered unmarried, Unmarried persons. Tax planning us 1040ez Archer MSA, Archer medical savings account (MSA). Tax planning us 1040ez Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Tax planning us 1040ez Benefits paid under QDROs, Benefits paid to a child or other dependent. Tax planning us 1040ez , Benefits paid to a spouse or former spouse. Tax planning us 1040ez Birth of dependent, Death or birth. Tax planning us 1040ez C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Tax planning us 1040ez Child support Alimony, difference from, Child support. Tax planning us 1040ez Clearly associated with contingency, Clearly associated with a contingency. Tax planning us 1040ez Contingency relating to child, Contingency relating to your child. Tax planning us 1040ez Payment specifically designated as, Specifically designated as child support. Tax planning us 1040ez Child support under pre-1985 agreement, Child support under pre-1985 agreement. Tax planning us 1040ez Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Tax planning us 1040ez Claiming parent, when child is head of household, Special rule for parent. Tax planning us 1040ez Custody of, Custodial parent and noncustodial parent. Tax planning us 1040ez Death of child Head of household, qualifying person to file as, Death or birth. Tax planning us 1040ez Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Tax planning us 1040ez States, Community property states. Tax planning us 1040ez Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Tax planning us 1040ez Nondeductible expenses, Nondeductible expenses. Tax planning us 1040ez Custody of child, Custodial parent and noncustodial parent. Tax planning us 1040ez D Death of dependent, Death or birth. Tax planning us 1040ez Death of recipient spouse. Tax planning us 1040ez , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Tax planning us 1040ez Deductions Alimony paid, Deducting alimony paid. Tax planning us 1040ez Alimony recapture, Deducting the recapture. Tax planning us 1040ez Limits on IRAs, IRA contribution and deduction limits. Tax planning us 1040ez Marital, Marital deduction. Tax planning us 1040ez Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Tax planning us 1040ez Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Tax planning us 1040ez Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Tax planning us 1040ez Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Tax planning us 1040ez Invalid, Invalid decree. Tax planning us 1040ez Unmarried persons, Unmarried persons. Tax planning us 1040ez Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Tax planning us 1040ez Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Tax planning us 1040ez Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Tax planning us 1040ez Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Tax planning us 1040ez Filing status, Filing Status, More information. Tax planning us 1040ez Head of household, Requirements. Tax planning us 1040ez Form 1040 Deducting alimony paid, Deducting alimony paid. Tax planning us 1040ez Reporting alimony received, Reporting alimony received. Tax planning us 1040ez Form 1040X Annulment, decree of, Unmarried persons. Tax planning us 1040ez Form 8332 Release of exemption to noncustodial parent, Written declaration. Tax planning us 1040ez Form 8379 Injured spouse, Injured spouse. Tax planning us 1040ez Form 8857 Innocent spouse relief, Relief from joint liability. Tax planning us 1040ez Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Tax planning us 1040ez Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Tax planning us 1040ez , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Tax planning us 1040ez Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Tax planning us 1040ez Expenses for, as alimony (Table 4), Table 4. Tax planning us 1040ez Expenses for a Jointly-Owned Home Sale of, Sale of home. Tax planning us 1040ez HSAs (Health savings accounts), Health savings account (HSA). Tax planning us 1040ez I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Tax planning us 1040ez Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Tax planning us 1040ez Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Tax planning us 1040ez Innocent spouse relief, Relief from joint liability. Tax planning us 1040ez Insurance premiums, Life insurance premiums. Tax planning us 1040ez Invalid decree, Invalid decree. Tax planning us 1040ez IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Tax planning us 1040ez Itemized deductions on separate returns, Itemized deductions. Tax planning us 1040ez ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Tax planning us 1040ez Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Tax planning us 1040ez Change to separate return, Separate returns after joint return. Tax planning us 1040ez Divorced taxpayers, Divorced taxpayers. Tax planning us 1040ez Exemption for spouse, Joint return. Tax planning us 1040ez Joint and individual liability, Joint and individual liability. Tax planning us 1040ez Relief from joint liability, Relief from joint liability. Tax planning us 1040ez Signing, Signing a joint return. Tax planning us 1040ez Jointly-owned home Alimony payments for, Payments for jointly-owned home. Tax planning us 1040ez Expenses for, as alimony (Table 4), Table 4. Tax planning us 1040ez Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Tax planning us 1040ez K Kidnapped child Head of household status and, Kidnapped child. Tax planning us 1040ez L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Tax planning us 1040ez M Marital community, ending, Ending the Marital Community Marital status, Marital status. Tax planning us 1040ez Married persons, Married persons. Tax planning us 1040ez Medical savings accounts (MSAs), Archer medical savings account (MSA). Tax planning us 1040ez Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Tax planning us 1040ez MSAs (Medical savings accounts), Archer medical savings account (MSA). Tax planning us 1040ez N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Tax planning us 1040ez Nonresident aliens Joint returns, Nonresident alien. Tax planning us 1040ez Withholding, Withholding on nonresident aliens. Tax planning us 1040ez P Parent Head of household, claim for, Special rule for parent. Tax planning us 1040ez Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Tax planning us 1040ez Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Tax planning us 1040ez , Benefits paid to a spouse or former spouse. Tax planning us 1040ez Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Tax planning us 1040ez Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Tax planning us 1040ez Table 2, Table 2. Tax planning us 1040ez Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Tax planning us 1040ez Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Tax planning us 1040ez Spouse's debts, applied to, Tax refund applied to spouse's debts. Tax planning us 1040ez Release of exemption to noncustodial parent, Written declaration. Tax planning us 1040ez Revocation, Revocation of release of claim to an exemption. Tax planning us 1040ez Relief from joint liability, Reminders, Relief from joint liability. Tax planning us 1040ez Relief from separate return liability Community income, Relief from liability arising from community property law. Tax planning us 1040ez Reporting requirements Alimony received, Reporting alimony received. Tax planning us 1040ez Returns Amended return required, Unmarried persons. Tax planning us 1040ez Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Tax planning us 1040ez S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Tax planning us 1040ez Separate maintenance decrees, Unmarried persons. Tax planning us 1040ez , Divorce or separation instrument. Tax planning us 1040ez , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Tax planning us 1040ez Community or separate income, Community or separate income. Tax planning us 1040ez Exemption for spouse, Separate return. Tax planning us 1040ez Itemized deductions, Itemized deductions. Tax planning us 1040ez Relief from liability, Relief from liability arising from community property law. Tax planning us 1040ez Separate liability, Separate liability. Tax planning us 1040ez Tax consequences, Separate returns may give you a higher tax. Tax planning us 1040ez Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Tax planning us 1040ez Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Tax planning us 1040ez Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Tax planning us 1040ez Spouse Defined for purposes of alimony, Spouse or former spouse. Tax planning us 1040ez Refund applied to debts, Tax refund applied to spouse's debts. Tax planning us 1040ez Statute of limitations Amended return, Unmarried persons. Tax planning us 1040ez Injured spouse allocation, Injured spouse. Tax planning us 1040ez T Tables and figures Exemption for dependents (Table 3), Table 3. Tax planning us 1040ez Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Tax planning us 1040ez Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Tax planning us 1040ez Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Tax planning us 1040ez Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Tax planning us 1040ez Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Tax planning us 1040ez Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Tax planning us 1040ez Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Tax planning us 1040ez , Payments to a third party. Tax planning us 1040ez Property settlements, transfers to, Transfers to third parties. Tax planning us 1040ez Tiebreaker rules, Tiebreaker rules. Tax planning us 1040ez TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Tax planning us 1040ez Unmarried persons, Unmarried persons. Tax planning us 1040ez W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Tax planning us 1040ez Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Tax planning us 1040ez Prev  Up     Home   More Online Publications
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Federal Motor Carrier Safety Administration (FMCSA)

The FMCSA provides information about your rights when moving across state lines (interstate moves). Consumers should submit household goods commercial complaints or dangerous safety violations involving a commercial truck or bus to this agency.

Contact the Agency or Department

Website: Federal Motor Carrier Safety Administration (FMCSA) (Interstate moving information)

Contact In-Person: Field Offices

Address: 1200 New Jersey Ave., SE
Suite W60-300

Washington, DC 20590

Phone Number: 202-366-2519

Toll-free: 1-800-832-5660 (FMCSA Information Line)
1-888-368-7238

TTY: 1-800-877-8339

The Tax Planning Us 1040ez

Tax planning us 1040ez 6. Tax planning us 1040ez   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Tax planning us 1040ez Vehicles not considered highway vehicles. Tax planning us 1040ez Idling reduction device. Tax planning us 1040ez Separate purchase. Tax planning us 1040ez Leases. Tax planning us 1040ez Exported vehicle. Tax planning us 1040ez Tax on resale of tax-paid trailers and semitrailers. Tax planning us 1040ez Use treated as sale. Tax planning us 1040ez Sale. Tax planning us 1040ez Long-term lease. Tax planning us 1040ez Short-term lease. Tax planning us 1040ez Related person. Tax planning us 1040ez Exclusions from tax base. Tax planning us 1040ez Sales not at arm's length. Tax planning us 1040ez Installment sales. Tax planning us 1040ez Repairs and modifications. Tax planning us 1040ez Further manufacture. Tax planning us 1040ez Rail trailers and rail vans. Tax planning us 1040ez Parts and accessories. Tax planning us 1040ez Trash containers. Tax planning us 1040ez House trailers. Tax planning us 1040ez Camper coaches or bodies for self-propelled mobile homes. Tax planning us 1040ez Farm feed, seed, and fertilizer equipment. Tax planning us 1040ez Ambulances and hearses. Tax planning us 1040ez Truck-tractors. Tax planning us 1040ez Concrete mixers. Tax planning us 1040ez Registration requirement. Tax planning us 1040ez Further manufacture. Tax planning us 1040ez A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. Tax planning us 1040ez Truck chassis and bodies. Tax planning us 1040ez Truck trailer and semitrailer chassis and bodies. Tax planning us 1040ez Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Tax planning us 1040ez A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. Tax planning us 1040ez A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Tax planning us 1040ez A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Tax planning us 1040ez A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Tax planning us 1040ez The seller is liable for the tax. Tax planning us 1040ez Chassis or body. Tax planning us 1040ez   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Tax planning us 1040ez Highway vehicle. Tax planning us 1040ez   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. Tax planning us 1040ez Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Tax planning us 1040ez A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. Tax planning us 1040ez A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Tax planning us 1040ez A special kind of cargo, goods, supplies, or materials. Tax planning us 1040ez Some off-highway task unrelated to highway transportation, except as discussed next. Tax planning us 1040ez Vehicles not considered highway vehicles. Tax planning us 1040ez   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Tax planning us 1040ez Specially designed mobile machinery for nontransportation functions. Tax planning us 1040ez A self-propelled vehicle is not a highway vehicle if all the following apply. Tax planning us 1040ez The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. Tax planning us 1040ez The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. Tax planning us 1040ez The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. Tax planning us 1040ez Vehicles specially designed for off-highway transportation. Tax planning us 1040ez A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. Tax planning us 1040ez To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. Tax planning us 1040ez It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Tax planning us 1040ez Nontransportation trailers and semitrailers. Tax planning us 1040ez A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. Tax planning us 1040ez For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Tax planning us 1040ez Gross vehicle weight. Tax planning us 1040ez   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. Tax planning us 1040ez It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. Tax planning us 1040ez Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. Tax planning us 1040ez   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. Tax planning us 1040ez Platform truck bodies 21 feet or less in length. Tax planning us 1040ez Dry freight and refrigerated truck van bodies 24 feet or less in length. Tax planning us 1040ez Dump truck bodies with load capacities of 8 cubic yards or less. Tax planning us 1040ez Refuse packer truck bodies with load capacities of 20 cubic yards or less. Tax planning us 1040ez For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Tax planning us 1040ez R. Tax planning us 1040ez B. Tax planning us 1040ez 2005-14 at www. Tax planning us 1040ez irs. Tax planning us 1040ez gov/pub/irs-irbs/irb05-14. Tax planning us 1040ez pdf. Tax planning us 1040ez   The gross vehicle weight means the maximum total weight of a loaded vehicle. Tax planning us 1040ez Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. Tax planning us 1040ez The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. Tax planning us 1040ez The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. Tax planning us 1040ez See Regulations section 145. Tax planning us 1040ez 4051-1(e)(3) for more information. Tax planning us 1040ez Parts or accessories. Tax planning us 1040ez   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Tax planning us 1040ez For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. Tax planning us 1040ez The tax applies in this case whether or not the retailer bills the parts or accessories separately. Tax planning us 1040ez   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. Tax planning us 1040ez The tax applies unless there is evidence to the contrary. Tax planning us 1040ez For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. Tax planning us 1040ez The tax does not apply to parts and accessories that are spares or replacements. Tax planning us 1040ez   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. Tax planning us 1040ez Idling reduction device. Tax planning us 1040ez   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. Tax planning us 1040ez The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. Tax planning us 1040ez The EPA discusses idling reduction technologies on its website at www. Tax planning us 1040ez epa. Tax planning us 1040ez gov/smartway/technology/idling. Tax planning us 1040ez htm. Tax planning us 1040ez Separate purchase. Tax planning us 1040ez   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Tax planning us 1040ez The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Tax planning us 1040ez The installation occurs within 6 months after the vehicle is first placed in service. Tax planning us 1040ez   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Tax planning us 1040ez   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Tax planning us 1040ez This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Tax planning us 1040ez   The tax does not apply if the installed part or accessory is a replacement part or accessory. Tax planning us 1040ez The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. Tax planning us 1040ez However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. Tax planning us 1040ez Example. Tax planning us 1040ez You bought a taxable vehicle and placed it in service on April 8. Tax planning us 1040ez On May 3, you bought and installed parts and accessories at a cost of $850. Tax planning us 1040ez On July 15, you bought and installed parts and accessories for $300. Tax planning us 1040ez Tax of $138 (12% of $1,150) applies on July 15. Tax planning us 1040ez Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Tax planning us 1040ez First retail sale defined. Tax planning us 1040ez   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. Tax planning us 1040ez There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). Tax planning us 1040ez The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Tax planning us 1040ez The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. Tax planning us 1040ez There is no registration requirement. Tax planning us 1040ez Leases. Tax planning us 1040ez   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. Tax planning us 1040ez The tax is imposed on the lessor at the time of the lease. Tax planning us 1040ez   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. Tax planning us 1040ez The tax is imposed on the lessor at the time of the lease. Tax planning us 1040ez Exported vehicle. Tax planning us 1040ez   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. Tax planning us 1040ez Tax on resale of tax-paid trailers and semitrailers. Tax planning us 1040ez   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Tax planning us 1040ez The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. Tax planning us 1040ez The credit cannot exceed the tax on the resale. Tax planning us 1040ez See Regulations section 145. Tax planning us 1040ez 4052-1(a)(4) for information on the conditions to allowance for the credit. Tax planning us 1040ez Use treated as sale. Tax planning us 1040ez   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. Tax planning us 1040ez Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Tax planning us 1040ez The tax attaches when the use begins. Tax planning us 1040ez   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. Tax planning us 1040ez   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. Tax planning us 1040ez   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. Tax planning us 1040ez Presumptive retail sales price. Tax planning us 1040ez   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. Tax planning us 1040ez If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. Tax planning us 1040ez Table 6-1 outlines the appropriate tax base calculation for various transactions. Tax planning us 1040ez   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Tax planning us 1040ez But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Tax planning us 1040ez Sale. Tax planning us 1040ez   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. Tax planning us 1040ez Long-term lease. Tax planning us 1040ez   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. Tax planning us 1040ez Short-term lease. Tax planning us 1040ez   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. Tax planning us 1040ez   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. Tax planning us 1040ez   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. Tax planning us 1040ez Related person. Tax planning us 1040ez   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Tax planning us 1040ez Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Tax planning us 1040ez Table 6-1. Tax planning us 1040ez Tax Base IF the transaction is a. Tax planning us 1040ez . Tax planning us 1040ez . Tax planning us 1040ez THEN figuring the base by using the. Tax planning us 1040ez . Tax planning us 1040ez . Tax planning us 1040ez Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. Tax planning us 1040ez   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. Tax planning us 1040ez   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Tax planning us 1040ez However, you do add a markup if all the following apply. Tax planning us 1040ez You do not perform any significant activities relating to the processing of the sale of a taxable article. Tax planning us 1040ez The main reason for processing the sale through you is to avoid or evade the presumed markup. Tax planning us 1040ez You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Tax planning us 1040ez In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. Tax planning us 1040ez Determination of tax base. Tax planning us 1040ez   These rules apply to both normal retail sales price and presumptive retail sales price computations. Tax planning us 1040ez To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. Tax planning us 1040ez However, see Presumptive retail sales price, earlier. Tax planning us 1040ez Exclusions from tax base. Tax planning us 1040ez   Exclude from the tax base the retail excise tax imposed on the sale. Tax planning us 1040ez Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. Tax planning us 1040ez Also exclude the value of any used component of the article furnished by the first user of the article. Tax planning us 1040ez   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. Tax planning us 1040ez These expenses are those incurred in delivery from the retail dealer to the customer. Tax planning us 1040ez In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. Tax planning us 1040ez   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. Tax planning us 1040ez For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. Tax planning us 1040ez Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Tax planning us 1040ez Sales not at arm's length. Tax planning us 1040ez   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. Tax planning us 1040ez   A sale is not at arm's length if either of the following apply. Tax planning us 1040ez One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. Tax planning us 1040ez The sale is made under special arrangements between a seller and a purchaser. Tax planning us 1040ez Installment sales. Tax planning us 1040ez   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. Tax planning us 1040ez The tax is figured on the entire sales price. Tax planning us 1040ez No part of the tax is deferred because the sales price is paid in installments. Tax planning us 1040ez Repairs and modifications. Tax planning us 1040ez   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. Tax planning us 1040ez This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Tax planning us 1040ez However, this exception generally does not apply to an article that was not subject to the tax when it was new. Tax planning us 1040ez Further manufacture. Tax planning us 1040ez   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. Tax planning us 1040ez Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. Tax planning us 1040ez Combining an article with an item in this list does not give rise to taxability. Tax planning us 1040ez However, see Parts or accessories discussed earlier. Tax planning us 1040ez Articles exempt from tax. Tax planning us 1040ez   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Tax planning us 1040ez Rail trailers and rail vans. Tax planning us 1040ez   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). Tax planning us 1040ez Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Tax planning us 1040ez Parts and accessories. Tax planning us 1040ez   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. Tax planning us 1040ez Trash containers. Tax planning us 1040ez   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Tax planning us 1040ez It is designed to be used as a trash container. Tax planning us 1040ez It is not designed to carry freight other than trash. Tax planning us 1040ez It is not designed to be permanently mounted on or affixed to a truck chassis or body. Tax planning us 1040ez House trailers. Tax planning us 1040ez   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Tax planning us 1040ez Camper coaches or bodies for self-propelled mobile homes. Tax planning us 1040ez   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. Tax planning us 1040ez Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Tax planning us 1040ez Farm feed, seed, and fertilizer equipment. Tax planning us 1040ez   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. Tax planning us 1040ez This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. Tax planning us 1040ez Ambulances and hearses. Tax planning us 1040ez   This is any ambulance, hearse, or combination ambulance-hearse. Tax planning us 1040ez Truck-tractors. Tax planning us 1040ez   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Tax planning us 1040ez Concrete mixers. Tax planning us 1040ez   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. Tax planning us 1040ez This exemption does not apply to the chassis on which the article is mounted. Tax planning us 1040ez Sales exempt from tax. Tax planning us 1040ez   The following sales are ordinarily exempt from tax. Tax planning us 1040ez Sales to a state or local government for its exclusive use. Tax planning us 1040ez Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Tax planning us 1040ez Sales to a nonprofit educational organization for its exclusive use. Tax planning us 1040ez Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Tax planning us 1040ez Sales for use by the purchaser for further manufacture of other taxable articles (see below). Tax planning us 1040ez Sales for export or for resale by the purchaser to a second purchaser for export. Tax planning us 1040ez Sales to the United Nations for official use. Tax planning us 1040ez Registration requirement. Tax planning us 1040ez   In general, the seller and buyer must be registered for a sale to be tax free. Tax planning us 1040ez See the Form 637 instructions for more information. Tax planning us 1040ez Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. Tax planning us 1040ez Further manufacture. Tax planning us 1040ez   If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and made the first retail sale of them. Tax planning us 1040ez Credits or refunds. Tax planning us 1040ez   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. Tax planning us 1040ez The person using the article as a component part is eligible for the credit or refund. Tax planning us 1040ez   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Tax planning us 1040ez A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. Tax planning us 1040ez   See also Conditions to allowance in chapter 5. Tax planning us 1040ez Tire credit. Tax planning us 1040ez   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. Tax planning us 1040ez The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Tax planning us 1040ez This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. Tax planning us 1040ez Prev  Up  Next   Home   More Online Publications