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Tax Return Amendment

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Tax Return Amendment

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National Consumers League

The NCL provides government and businesses with the consumer's perspective on consumer issues and workplace concerns. The League sponsors the LifeSmarts competition, which is designed to develop the consumer and marketplace knowledge of teenagers. NCL also provides consumers with information to avoid becoming victims of fraud and to convey their complaints to law enforcement.

Contact the Agency or Department

Website: National Consumers League Fake check scams National Consumers League Fraud Center LifeSmarts consumer challenge for teens

Address: 1701 K St., NW, Suite 1200
Washington, DC 20006

Phone Number: 202-835-3323

The Tax Return Amendment

Tax return amendment Publication 510 - Introductory Material Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Excise Taxes Not Covered What's New Medical device excise tax. Tax return amendment  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. Tax return amendment 3% (. Tax return amendment 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. Tax return amendment The tax applies to sales of taxable medical devices after December 31, 2012. Tax return amendment See Taxable Medical Devices in chapter 5, later. Tax return amendment Tax on seasonal flu vaccines. Tax return amendment  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. Tax return amendment 75 per dose of taxable vaccine. Tax return amendment Previously, only trivalent influenza vaccines were subject to this tax. Tax return amendment See Vaccines in chapter 5, later. Tax return amendment Patient-centered outcomes research fee. Tax return amendment  The Act imposes a fee on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4576) to help fund the Patient-Centered Outcomes Research Institute. Tax return amendment The fee, required to be reported annually on the 2nd quarter Form 720 and paid by its due date, July 31st, is based on the average number of lives covered under the policy or plan. Tax return amendment The fee applies to policy or plan years ending on or after October 1, 2012. Tax return amendment See chapter 11, later. Tax return amendment Extension of fuel tax credits. Tax return amendment  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. Tax return amendment Biodiesel or renewable diesel mixture credit. Tax return amendment Alternative fuel credit. Tax return amendment Alternative fuel mixture credit. Tax return amendment See Notice 2013–26 (fuel tax credits) on page 984 of I. Tax return amendment R. Tax return amendment B. Tax return amendment 2013–18 at www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb13-18. Tax return amendment pdf; also see chapter 2, later. Tax return amendment Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. Tax return amendment  For alternative fuel mixtures produced after December 31, 2011, the section 6426 alternative fuel mixture credit can be claimed on Schedule C (Form 720) only, not on Form 4136, Credit for Federal Tax Paid on Fuels, or Schedule 3 (Form 8849), Claim for Refund of Excise Taxes, and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel, and kerosene. Tax return amendment See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. Tax return amendment Expiration of alcohol fuel mixture credit. Tax return amendment  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. Tax return amendment Expiration of alcohol fuels credits. Tax return amendment  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. Tax return amendment Second generation biofuel producer credit and excise tax. Tax return amendment  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. Tax return amendment After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. Tax return amendment The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. Tax return amendment You are liable for an excise tax on each gallon of cellulosic or second generation biofuel at the rate you used to figure the credit if you do not use the fuel for the purposes described under Qualified Cellulosic Biofuel Production or Qualified Second Generation Biofuel Production, later. Tax return amendment Report the tax on Form 720. Tax return amendment See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. Tax return amendment Extension of section 40A biodiesel fuels credit. Tax return amendment  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. Tax return amendment Future developments. Tax return amendment  The IRS has created a page on IRS. Tax return amendment gov that includes information about Publication 510 at www. Tax return amendment irs. Tax return amendment gov/pub510. Tax return amendment Information about any future developments will be posted on that page. Tax return amendment Reminders Publication 510 updates. Tax return amendment  Publication 510 is not updated annually. Tax return amendment Instead, it will be updated only when there are major changes in the tax law. Tax return amendment Use of international air travel facilities. Tax return amendment  Generally, the tax on the use of international air travel facilities increases annually. Tax return amendment See the Instructions for Form 720 for the tax rate. Tax return amendment For more information, see Air Transportation Taxes in chapter 4. Tax return amendment Aviation fuels for use in foreign trade. Tax return amendment  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. Tax return amendment Arrow shafts, tax rate. Tax return amendment  Generally, the tax on arrow shafts increases annually. Tax return amendment See Form 720 for the tax rate. Tax return amendment Disregarded entities and qualified subchapter S subsidiaries. Tax return amendment  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. Tax return amendment QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. Tax return amendment 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). Tax return amendment These actions cannot take place under the owner's taxpayer identification number (TIN). Tax return amendment Some QSubs and disregarded entities may already have an EIN. Tax return amendment However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. Tax return amendment Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). Tax return amendment For more information on these regulations, see Treasury Decision (T. Tax return amendment D. Tax return amendment ) 9356, T. Tax return amendment D. Tax return amendment 9462, and T. Tax return amendment D. Tax return amendment 9596. Tax return amendment You can find T. Tax return amendment D. Tax return amendment 9356 on page 675 of Internal Revenue Bulletin (I. Tax return amendment R. Tax return amendment B. Tax return amendment ) 2007-39 at  www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb07-39. Tax return amendment pdf;  T. Tax return amendment D. Tax return amendment 9462 on page 504 of I. Tax return amendment R. Tax return amendment B. Tax return amendment 2009-42 at  www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb09-42. Tax return amendment pdf;  and T. Tax return amendment D. Tax return amendment 9596 on page 84 of I. Tax return amendment R. Tax return amendment B. Tax return amendment 2012-30 at  www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb12-30. Tax return amendment pdf. Tax return amendment Registration for certain activities. Tax return amendment  You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. Tax return amendment See the instructions for Form 637 for the list of activities for which you must register. Tax return amendment Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. Tax return amendment Each business unit that has, or is required to have, a separate employer identification number must be registered. Tax return amendment To apply for registration, complete Form 637 and provide the information requested in its instructions. Tax return amendment If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. Tax return amendment A copy of Form 637 is not a Letter of Registration. Tax return amendment Photographs of missing children. Tax return amendment  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax return amendment Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax return amendment You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax return amendment Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. Tax return amendment It also covers fuel tax credits and refunds. Tax return amendment For information on fuel credits against income tax (the section 40 credits for the production of cellulosic biofuel and second generation biofuel, and the section 40A credit for biodiesel and renewable diesel used as fuel) see the instructions for Form 6478 and Form 8864, Biodiesel and Renewable Diesel Fuels Credit. Tax return amendment Comments and suggestions. Tax return amendment   We welcome your comments about this publication and your suggestions for future editions. Tax return amendment   You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Tax return amendment NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax return amendment Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax return amendment   You can email us at taxforms@irs. Tax return amendment gov. Tax return amendment Please put “Publications Comment” on the subject line. Tax return amendment You can also send us comments from www. Tax return amendment irs. Tax return amendment gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. Tax return amendment   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. Tax return amendment Useful Items - You may want to see: Publication 509 Tax Calendars Form (and Instructions) 11-C Occupational Tax and Registration Return for Wagering 637 Application for Registration (For Certain Excise Tax Activities) 720 Quarterly Federal Excise Tax Return 720X Amended Quarterly Federal Excise Tax Return 730 Monthly Tax Return for Wagers 1363 Export Exemption Certificate 2290 Heavy Highway Vehicle Use Tax Return 2290(SP) Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras 4136 Credit for Federal Tax Paid on Fuels 6197 Gas Guzzler Tax 6478 Biofuel Producer Credit 6627 Environmental Taxes 8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8 8864 Biodiesel and Renewable Diesel Fuels Credit Information Returns    Form 720-TO, Terminal Operator Report Form 720-CS, Carrier Summary Report   See How To Get Tax Help in chapter 17 for information about ordering forms and publications. Tax return amendment Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. Tax return amendment R. Tax return amendment B. Tax return amendment 2005-2 at www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb05-02. Tax return amendment pdf. Tax return amendment Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. Tax return amendment R. Tax return amendment B. Tax return amendment 2005-35 at www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb05-35. Tax return amendment pdf. Tax return amendment Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. Tax return amendment R. Tax return amendment B. Tax return amendment 2005-46 at www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb05-46. Tax return amendment pdf. Tax return amendment Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. Tax return amendment R. Tax return amendment B. Tax return amendment 2006-43 at www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb06-43. Tax return amendment pdf. Tax return amendment Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. Tax return amendment R. Tax return amendment B. Tax return amendment 2008-51 at www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb08-51. Tax return amendment pdf. Tax return amendment Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. Tax return amendment R. Tax return amendment B. Tax return amendment 2010-44 at www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb10-44. Tax return amendment pdf. Tax return amendment Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. Tax return amendment R. Tax return amendment B. Tax return amendment 2012-17 at www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb12-17. Tax return amendment pdf. Tax return amendment Notice 2013-26 (fuel tax credits) on page 984 of I. Tax return amendment R. Tax return amendment B. Tax return amendment 2013-18 at www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb13-18. Tax return amendment pdf. Tax return amendment T. Tax return amendment D. Tax return amendment 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. Tax return amendment R. Tax return amendment B. Tax return amendment 2012-52 at www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb12-52. Tax return amendment pdf. Tax return amendment T. Tax return amendment D. Tax return amendment 9602 (patient-centered outcomes research fee) on page 746 of I. Tax return amendment R. Tax return amendment B. Tax return amendment 2012-52 at www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb12-52. Tax return amendment pdf. Tax return amendment Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. Tax return amendment R. Tax return amendment B. Tax return amendment 2012-45 at www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb12-45. Tax return amendment pdf. Tax return amendment T. Tax return amendment D. Tax return amendment 9621 (indoor tanning services tax) on page 49 of I. Tax return amendment R. Tax return amendment B. Tax return amendment 2013-28 at www. Tax return amendment irs. Tax return amendment gov/pub/irs-irbs/irb13-28. Tax return amendment pdf. Tax return amendment Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. Tax return amendment For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. Tax return amendment ttb. Tax return amendment gov. Tax return amendment Heavy highway vehicle use tax. Tax return amendment   You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. Tax return amendment The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Tax return amendment Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. Tax return amendment Note. Tax return amendment A Spanish version (Formulario 2290(SP)) is also available. Tax return amendment See How To Get Tax Help in chapter 17. Tax return amendment Registration of vehicles. Tax return amendment   Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. Tax return amendment Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. Tax return amendment    If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 1-866-699-4096 (toll free) from the United States, and 1-859-669-5733 (not toll free) from Canada and Mexico. Tax return amendment The hours of service are 8:00 a. Tax return amendment m. Tax return amendment to 6:00 p. Tax return amendment m. Tax return amendment Eastern time. Tax return amendment Wagering tax and occupational tax. Tax return amendment   The information on wagering tax can be found in the instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering. Tax return amendment Prev  Up  Next   Home   More Online Publications