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Turbotax free edition Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. Turbotax free edition irs. Turbotax free edition gov/pub15a. Turbotax free edition What's New Social security and Medicare tax for 2014. Turbotax free edition  The social security tax rate is 6. Turbotax free edition 2% each for the employee and employer, unchanged from 2013. Turbotax free edition The social security wage base limit is $117,000. Turbotax free edition The Medicare tax rate is 1. Turbotax free edition 45% each for the employee and employer, unchanged from 2013. Turbotax free edition There is no wage base limit for Medicare tax. Turbotax free edition Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Turbotax free edition Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Turbotax free edition Withholding allowance. Turbotax free edition  The 2014 amount for one withholding allowance on an annual basis is $3,950. Turbotax free edition Same-sex marriage. Turbotax free edition  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Turbotax free edition For more information, see Revenue Ruling 2013-17, 2013-38 I. Turbotax free edition R. Turbotax free edition B. Turbotax free edition 201, available at www. Turbotax free edition irs. Turbotax free edition gov/irb/2013-38_IRB/ar07. Turbotax free edition html. Turbotax free edition Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Turbotax free edition Notice 2013-61, 2013-44 I. Turbotax free edition R. Turbotax free edition B. Turbotax free edition 432, is available at www. Turbotax free edition irs. Turbotax free edition gov/irb/2013-44_IRB/ar10. Turbotax free edition html. Turbotax free edition Reminders Additional Medicare Tax withholding. Turbotax free edition . Turbotax free edition  In addition to withholding Medicare tax at 1. Turbotax free edition 45%, you must withhold a 0. Turbotax free edition 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Turbotax free edition You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Turbotax free edition Additional Medicare Tax is only imposed on the employee. Turbotax free edition There is no employer share of Additional Medicare Tax. Turbotax free edition All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Turbotax free edition For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Turbotax free edition For more information on Additional Medicare Tax, visit IRS. Turbotax free edition gov and enter “Additional Medicare Tax” in the search box. Turbotax free edition Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Turbotax free edition  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Turbotax free edition Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Turbotax free edition For more information, visit IRS. Turbotax free edition gov and enter “work opportunity tax credit” in the search box. Turbotax free edition COBRA premium assistance credit. Turbotax free edition  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Turbotax free edition For more information, see COBRA premium assistance credit in Publication 15 (Circular E). Turbotax free edition Federal tax deposits must be made by electronic funds transfer. Turbotax free edition  You must use electronic funds transfer to make all federal tax deposits. Turbotax free edition Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Turbotax free edition If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Turbotax free edition Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Turbotax free edition EFTPS is a free service provided by the Department of Treasury. Turbotax free edition Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Turbotax free edition For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). Turbotax free edition To get more information about EFTPS or to enroll in EFTPS, visit www. Turbotax free edition eftps. Turbotax free edition gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Turbotax free edition Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Turbotax free edition You must receive written notice from the IRS to file Form 944. Turbotax free edition  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Turbotax free edition S. Turbotax free edition Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Turbotax free edition You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Turbotax free edition For more information on requesting to file Form 944, visit IRS. Turbotax free edition gov and enter “file employment taxes annually” in the search box. Turbotax free edition Employers can request to file Forms 941 instead of Form 944. Turbotax free edition  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Turbotax free edition You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Turbotax free edition For more information on requesting to file Form 944, visit IRS. Turbotax free edition gov and enter “file employment taxes annually” in the search box. Turbotax free edition Aggregate Form 941 filers. Turbotax free edition  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Turbotax free edition Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Turbotax free edition To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. Turbotax free edition Aggregate Form 940 filers. Turbotax free edition  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Turbotax free edition Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Turbotax free edition To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. Turbotax free edition Electronic filing and payment. Turbotax free edition  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Turbotax free edition Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Turbotax free edition Spend less time and worry about taxes and more time running your business. Turbotax free edition Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Turbotax free edition For e-file, visit www. Turbotax free edition irs. Turbotax free edition gov/efile for additional information. Turbotax free edition For EFTPS, visit www. Turbotax free edition eftps. Turbotax free edition gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Turbotax free edition Electronic submission of Forms W-4, W-4P, W-4S and W-4V. Turbotax free edition  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. Turbotax free edition Form W-4, Employee's Withholding Allowance Certificate. Turbotax free edition Form W-4P, Withholding Certificate for Pension or Annuity Payments. Turbotax free edition Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. Turbotax free edition Form W-4V, Voluntary Withholding Request. Turbotax free edition For each form that you establish an electronic submission system for, you must meet each of the following five requirements. Turbotax free edition The electronic system must ensure that the information received by the payer is the information sent by the payee. Turbotax free edition The system must document all occasions of user access that result in a submission. Turbotax free edition In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. Turbotax free edition The electronic system must provide exactly the same information as the paper form. Turbotax free edition The electronic submission must be signed with an electronic signature by the payee whose name is on the form. Turbotax free edition The electronic signature must be the final entry in the submission. Turbotax free edition Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. Turbotax free edition The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. Turbotax free edition For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. Turbotax free edition The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. Turbotax free edition You must also meet all recordkeeping requirements that apply to the paper forms. Turbotax free edition For more information, see: Regulations sections 31. Turbotax free edition 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). Turbotax free edition You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. Turbotax free edition irs. Turbotax free edition gov/pub/irs-irbs/irb99-04. Turbotax free edition pdf. Turbotax free edition Additional employment tax information. Turbotax free edition  Visit the IRS website at www. Turbotax free edition irs. Turbotax free edition gov/businesses and click on the Employment Taxes link under Businesses Topics. Turbotax free edition Telephone help. Turbotax free edition  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Turbotax free edition Help for people with disabilities. Turbotax free edition  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. Turbotax free edition You may also use this number for assistance with unresolved tax problems. Turbotax free edition Furnishing Form W-2 to employees electronically. Turbotax free edition  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. Turbotax free edition Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. Turbotax free edition You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. Turbotax free edition To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. Turbotax free edition The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. Turbotax free edition The employee must be informed of the scope and duration of the consent. Turbotax free edition The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. Turbotax free edition The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. Turbotax free edition The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. Turbotax free edition The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). Turbotax free edition The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. Turbotax free edition The employer must notify the employee of any changes to the employer's contact information. Turbotax free edition You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. Turbotax free edition For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. Turbotax free edition 6051-1(j). Turbotax free edition Photographs of missing children. Turbotax free edition  The IRS is a proud partner with the National Center for Missing and Exploited Children. Turbotax free edition Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax free edition 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. Turbotax free edition Introduction This publication supplements Publication 15 (Circular E). Turbotax free edition It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). Turbotax free edition This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Turbotax free edition Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. Turbotax free edition Ordering publications and forms. Turbotax free edition   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. Turbotax free edition Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. Turbotax free edition   We welcome your comments about this publication and your suggestions for future editions. Turbotax free edition    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Turbotax free edition NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax free edition Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax free edition   You can also send us comments from www. Turbotax free edition irs. Turbotax free edition gov/formspubs. Turbotax free edition Click on More Information and then click on Comment on Tax Forms and Publications. Turbotax free edition   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 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Contact My Local Office in Arizona

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bullhead City 2580 Hwy. 95
Bullhead City,
AZ 86442

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(877) 647-0788
Flagstaff 1633 S. Plaza Way
Flagstaff, AZ 86001

This Office is Temporarily Closed

 

(928) 214-3303
Flagstaff/remote Taxpayer
Assistance available
at United Way of
Northern Arizona
1515 E. Cedar Ave.
Suite D-1
Flagstaff, AZ 86004

Monday-Friday - 9:00 a.m.-4:00 p.m.

 

Virtual Services Provided

(928) 214-3303
Glendale 7350 W Camino
San Xavier
Glendale AZ 85308 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(623) 643-0399 
Lake Havasu City  60 Acoma Blvd.
Lake Havasu City,
AZ 86403
**Effective 3/2/2012 - This office will be closed until further notice** (928) 453-2670 
Lake Havasu City/remote
Taxpayer Assistance
available at Lake Havasu
City Interagency Council
1940 Mesquite Ave.
Lake Havasu City,
AZ 86403

Monday-Friday - 9:30 a.m.-4:00 p.m.

 

Virtual Services Provided

(623) 453-2670
Mesa 1818 E. Southern Ave.Mesa, AZ 85204

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(480) 503-7355 
Phoenix   4041 N Central Ave.
Phoenix, AZ 85012  

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(602) 636-9199 
Prescott/
remote Taxpayer Assistance
available at Prescott
Catholic Charities
434 W. Gurley St.
Prescott, AZ 86301

Monday-Friday - 8:30 a.m.-4:00 p.m.

 

 Virtual Services Provided

(928) 445-5922
Tucson  300 W. Congress
Tucson, AZ 85701 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(520) 205-5008 
Yuma 

2285 S. 4th Ave.
Yuma, AZ 85364 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(928) 726-9530 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 602-636-9500 in the Phoenix metropolitan area or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
4041 N. Central Ave., MS 4040PHX
Phoenix, AZ 85012

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Turbotax Free Edition

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