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1040ez For 2011

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1040ez For 2011

1040ez for 2011 Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. 1040ez for 2011 Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. 1040ez for 2011 Aged, home for, Home for the aged. 1040ez for 2011 Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. 1040ez for 2011 Alumni association, Alumni association. 1040ez for 2011 Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. 1040ez for 2011 Conformed copy, Conformed copy. 1040ez for 2011 Description of activities, Description of activities. 1040ez for 2011 Employer identification number, Required Inclusions Financial data, Financial data. 1040ez for 2011 Organizing documents, Organizing documents. 1040ez for 2011 Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. 1040ez for 2011 , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. 1040ez for 2011 Attribution, special rules, Special rules of attribution. 1040ez for 2011 B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. 1040ez for 2011 Bureau defined, Bureau defined. 1040ez for 2011 Burial benefit insurance, Burial and funeral benefit insurance organization. 1040ez for 2011 Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. 1040ez for 2011 C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. 1040ez for 2011 Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. 1040ez for 2011 Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. 1040ez for 2011 Integrated auxiliaries, Integrated auxiliaries. 1040ez for 2011 Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. 1040ez for 2011 CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. 1040ez for 2011 Comments, Comments and suggestions. 1040ez for 2011 Community association, Other organizations. 1040ez for 2011 Community nursing bureau, Community nursing bureau. 1040ez for 2011 Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. 1040ez for 2011 Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. 1040ez for 2011 Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. 1040ez for 2011 Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. 1040ez for 2011 E Educational organizations, Educational Organizations, Educational organizations. 1040ez for 2011 Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. 1040ez for 2011 Estimated tax, Estimated tax. 1040ez for 2011 Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. 1040ez for 2011 Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. 1040ez for 2011 Family members, Family members. 1040ez for 2011 Substantial influence, Persons not considered to have substantial influence. 1040ez for 2011 Disregarded benefits, Disregarded benefits. 1040ez for 2011 Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. 1040ez for 2011 , Exception. 1040ez for 2011 Excise tax, Excise tax on excess benefit transactions. 1040ez for 2011 Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. 1040ez for 2011 Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. 1040ez for 2011 Excise tax Black lung benefit trust, Excise taxes. 1040ez for 2011 Lobbying expenditures, Tax on excess expenditures to influence legislation. 1040ez for 2011 , Tax on disqualifying lobbying expenditures. 1040ez for 2011 Political expenditures, Excise taxes on political expenditures. 1040ez for 2011 Private foundations, Excise taxes on private foundations. 1040ez for 2011 , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. 1040ez for 2011 Extensions of time, Extensions of time for filing. 1040ez for 2011 F Facts and circumstances test, Facts and circumstances test. 1040ez for 2011 Fair market value, estimate of, Good faith estimate of fair market value (FMV). 1040ez for 2011 Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. 1040ez for 2011 , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. 1040ez for 2011 , Information required for subordinate organizations. 1040ez for 2011 , Annual Information Return, Form 1023. 1040ez for 2011 , Organizations Not Required To File Form 1023, Private Schools, When to file application. 1040ez for 2011 , Lobbying Expenditures, Volunteer fire companies. 1040ez for 2011 1024, Forms Required, Application made under wrong paragraph of section 501(c). 1040ez for 2011 , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. 1040ez for 2011 , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. 1040ez for 2011 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. 1040ez for 2011 2848, Power of attorney. 1040ez for 2011 , Representation. 1040ez for 2011 4720, Tax on excess expenditures to influence legislation. 1040ez for 2011 5578, Certification. 1040ez for 2011 5768, Making the election. 1040ez for 2011 6069, Tax treatment of donations. 1040ez for 2011 8274, FICA tax exemption election. 1040ez for 2011 8282, Dispositions of donated property. 1040ez for 2011 8283, Form 8283. 1040ez for 2011 8300, Report of Cash Received 8718, Forms Required, Power of attorney. 1040ez for 2011 8821, Representation. 1040ez for 2011 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. 1040ez for 2011 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. 1040ez for 2011 990-PF, Form 990-PF, Excise taxes on private foundations. 1040ez for 2011 , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. 1040ez for 2011 W–2, Revoking the election. 1040ez for 2011 Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. 1040ez for 2011 , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. 1040ez for 2011 Funeral benefit insurance, Burial and funeral benefit insurance organization. 1040ez for 2011 G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. 1040ez for 2011 Good faith determinations, What's New, New organization. 1040ez for 2011 Governmental unit, Governmental units. 1040ez for 2011 Grant Distinguished from gross receipts, Grants. 1040ez for 2011 Exclusion for unusual grant, Unusual grants. 1040ez for 2011 , Unusual grants. 1040ez for 2011 From public charity, Grants from public charities. 1040ez for 2011 , Grants from public charities. 1040ez for 2011 Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. 1040ez for 2011 Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. 1040ez for 2011 Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. 1040ez for 2011 Homeowners' association, Homeowners' associations. 1040ez for 2011 Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. 1040ez for 2011 , Hospitals and medical research organizations. 1040ez for 2011 I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. 1040ez for 2011 Instrumentalities, Instrumentalities. 1040ez for 2011 Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. 1040ez for 2011 , Labor Organizations Law, public interest, Public-interest law firms. 1040ez for 2011 Legislative activity, Lobbying Expenditures, Legislative activity. 1040ez for 2011 Listed transaction, Prohibited tax shelter transaction. 1040ez for 2011 Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. 1040ez for 2011 Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. 1040ez for 2011 M Medical research organization, Medical research organization. 1040ez for 2011 Medicare and Medicaid payments, Medicare and Medicaid payments. 1040ez for 2011 Membership fee, Membership fees. 1040ez for 2011 , Membership fees distinguished from gross receipts. 1040ez for 2011 Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. 1040ez for 2011 O One-third support test, One-third support test. 1040ez for 2011 Organization assets, Dedication and Distribution of Assets Dedication, Dedication. 1040ez for 2011 Distribution, Distribution. 1040ez for 2011 Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. 1040ez for 2011 Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. 1040ez for 2011 , Penalties. 1040ez for 2011 , Penalty. 1040ez for 2011 Failure to file, Penalties for failure to file. 1040ez for 2011 Perpetual care organization, Perpetual care organization. 1040ez for 2011 Political activity, Dues Used for Lobbying or Political Activities, Political activity. 1040ez for 2011 , Political activity. 1040ez for 2011 Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. 1040ez for 2011 Preferred stock, Common and preferred stock. 1040ez for 2011 Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. 1040ez for 2011 Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. 1040ez for 2011 Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. 1040ez for 2011 Prohibited reportable transactions, Prohibited tax shelter transaction. 1040ez for 2011 Subsequently listed transaction, Subsequently listed transaction. 1040ez for 2011 Tax-exempt entities, Tax-exempt entities. 1040ez for 2011 Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. 1040ez for 2011 Grant from, Grants from public charities. 1040ez for 2011 Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. 1040ez for 2011 , One-third support test. 1040ez for 2011 Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. 1040ez for 2011 Publications (see Tax help) Publicly supported organization, Publicly supported organizations. 1040ez for 2011 , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. 1040ez for 2011 Ten-percent-of-support, Ten-percent-of-support requirement. 1040ez for 2011 R Racial composition, How to determine racial composition. 1040ez for 2011 Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. 1040ez for 2011 Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. 1040ez for 2011 Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. 1040ez for 2011 Scholarships, Scholarships. 1040ez for 2011 School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. 1040ez for 2011 Social clubs, Organizations subject to requirements. 1040ez for 2011 , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. 1040ez for 2011 , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. 1040ez for 2011 Sports organization, amateur, Qualified amateur sports organization. 1040ez for 2011 State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. 1040ez for 2011 Suggestions, Comments and suggestions. 1040ez for 2011 Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. 1040ez for 2011 , Support from a governmental unit. 1040ez for 2011 , Support from the general public. 1040ez for 2011 Support test, One-third support test. 1040ez for 2011 Facts and circumstances, Facts and circumstances test. 1040ez for 2011 One-third, One-third support test. 1040ez for 2011 Public charity, One-third support test. 1040ez for 2011 Supporting organization, Supporting organization transactions occurring after July 25, 2006. 1040ez for 2011 T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. 1040ez for 2011 , Unusual grants. 1040ez for 2011 User fee, Power of attorney. 1040ez for 2011 , User fee. 1040ez for 2011 V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. 1040ez for 2011 W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. 1040ez for 2011 Withholding information from public, Requests for withholding of information from the public. 1040ez for 2011 Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. 1040ez for 2011 Workers' compensation reinsurance organization, 501(c)(27) - 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The 1040ez For 2011

1040ez for 2011 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. 1040ez for 2011  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. 1040ez for 2011 3% (. 1040ez for 2011 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. 1040ez for 2011 The tax applies to sales of taxable medical devices after December 31, 2012. 1040ez for 2011 See Taxable Medical Devices in chapter 5, later. 1040ez for 2011 Tax on seasonal flu vaccines. 1040ez for 2011  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. 1040ez for 2011 75 per dose of taxable vaccine. 1040ez for 2011 Previously, only trivalent influenza vaccines were subject to this tax. 1040ez for 2011 See Vaccines in chapter 5, later. 1040ez for 2011 Patient-centered outcomes research fee. 1040ez for 2011  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. 1040ez for 2011 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. 1040ez for 2011 The fee applies to policy or plan years ending on or after October 1, 2012. 1040ez for 2011 See chapter 11, later. 1040ez for 2011 Extension of fuel tax credits. 1040ez for 2011  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. 1040ez for 2011 Biodiesel or renewable diesel mixture credit. 1040ez for 2011 Alternative fuel credit. 1040ez for 2011 Alternative fuel mixture credit. 1040ez for 2011 See Notice 2013–26 (fuel tax credits) on page 984 of I. 1040ez for 2011 R. 1040ez for 2011 B. 1040ez for 2011 2013–18 at www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub/irs-irbs/irb13-18. 1040ez for 2011 pdf; also see chapter 2, later. 1040ez for 2011 Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. 1040ez for 2011  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. 1040ez for 2011 See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. 1040ez for 2011 Expiration of alcohol fuel mixture credit. 1040ez for 2011  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. 1040ez for 2011 Expiration of alcohol fuels credits. 1040ez for 2011  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. 1040ez for 2011 Second generation biofuel producer credit and excise tax. 1040ez for 2011  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. 1040ez for 2011 After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. 1040ez for 2011 The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. 1040ez for 2011 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. 1040ez for 2011 Report the tax on Form 720. 1040ez for 2011 See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. 1040ez for 2011 Extension of section 40A biodiesel fuels credit. 1040ez for 2011  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. 1040ez for 2011 Future developments. 1040ez for 2011  The IRS has created a page on IRS. 1040ez for 2011 gov that includes information about Publication 510 at www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub510. 1040ez for 2011 Information about any future developments will be posted on that page. 1040ez for 2011 Reminders Publication 510 updates. 1040ez for 2011  Publication 510 is not updated annually. 1040ez for 2011 Instead, it will be updated only when there are major changes in the tax law. 1040ez for 2011 Use of international air travel facilities. 1040ez for 2011  Generally, the tax on the use of international air travel facilities increases annually. 1040ez for 2011 See the Instructions for Form 720 for the tax rate. 1040ez for 2011 For more information, see Air Transportation Taxes in chapter 4. 1040ez for 2011 Aviation fuels for use in foreign trade. 1040ez for 2011  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. 1040ez for 2011 Arrow shafts, tax rate. 1040ez for 2011  Generally, the tax on arrow shafts increases annually. 1040ez for 2011 See Form 720 for the tax rate. 1040ez for 2011 Disregarded entities and qualified subchapter S subsidiaries. 1040ez for 2011  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. 1040ez for 2011 QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. 1040ez for 2011 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). 1040ez for 2011 These actions cannot take place under the owner's taxpayer identification number (TIN). 1040ez for 2011 Some QSubs and disregarded entities may already have an EIN. 1040ez for 2011 However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. 1040ez for 2011 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). 1040ez for 2011 For more information on these regulations, see Treasury Decision (T. 1040ez for 2011 D. 1040ez for 2011 ) 9356, T. 1040ez for 2011 D. 1040ez for 2011 9462, and T. 1040ez for 2011 D. 1040ez for 2011 9596. 1040ez for 2011 You can find T. 1040ez for 2011 D. 1040ez for 2011 9356 on page 675 of Internal Revenue Bulletin (I. 1040ez for 2011 R. 1040ez for 2011 B. 1040ez for 2011 ) 2007-39 at  www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub/irs-irbs/irb07-39. 1040ez for 2011 pdf;  T. 1040ez for 2011 D. 1040ez for 2011 9462 on page 504 of I. 1040ez for 2011 R. 1040ez for 2011 B. 1040ez for 2011 2009-42 at  www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub/irs-irbs/irb09-42. 1040ez for 2011 pdf;  and T. 1040ez for 2011 D. 1040ez for 2011 9596 on page 84 of I. 1040ez for 2011 R. 1040ez for 2011 B. 1040ez for 2011 2012-30 at  www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub/irs-irbs/irb12-30. 1040ez for 2011 pdf. 1040ez for 2011 Registration for certain activities. 1040ez for 2011  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. 1040ez for 2011 See the instructions for Form 637 for the list of activities for which you must register. 1040ez for 2011 Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. 1040ez for 2011 Each business unit that has, or is required to have, a separate employer identification number must be registered. 1040ez for 2011 To apply for registration, complete Form 637 and provide the information requested in its instructions. 1040ez for 2011 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. 1040ez for 2011 A copy of Form 637 is not a Letter of Registration. 1040ez for 2011 Photographs of missing children. 1040ez for 2011  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez for 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez for 2011 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. 1040ez for 2011 Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. 1040ez for 2011 It also covers fuel tax credits and refunds. 1040ez for 2011 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. 1040ez for 2011 Comments and suggestions. 1040ez for 2011   We welcome your comments about this publication and your suggestions for future editions. 1040ez for 2011   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. 1040ez for 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez for 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez for 2011   You can email us at taxforms@irs. 1040ez for 2011 gov. 1040ez for 2011 Please put “Publications Comment” on the subject line. 1040ez for 2011 You can also send us comments from www. 1040ez for 2011 irs. 1040ez for 2011 gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. 1040ez for 2011   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. 1040ez for 2011 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. 1040ez for 2011 Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. 1040ez for 2011 R. 1040ez for 2011 B. 1040ez for 2011 2005-2 at www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub/irs-irbs/irb05-02. 1040ez for 2011 pdf. 1040ez for 2011 Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. 1040ez for 2011 R. 1040ez for 2011 B. 1040ez for 2011 2005-35 at www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub/irs-irbs/irb05-35. 1040ez for 2011 pdf. 1040ez for 2011 Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. 1040ez for 2011 R. 1040ez for 2011 B. 1040ez for 2011 2005-46 at www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub/irs-irbs/irb05-46. 1040ez for 2011 pdf. 1040ez for 2011 Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. 1040ez for 2011 R. 1040ez for 2011 B. 1040ez for 2011 2006-43 at www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub/irs-irbs/irb06-43. 1040ez for 2011 pdf. 1040ez for 2011 Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. 1040ez for 2011 R. 1040ez for 2011 B. 1040ez for 2011 2008-51 at www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub/irs-irbs/irb08-51. 1040ez for 2011 pdf. 1040ez for 2011 Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. 1040ez for 2011 R. 1040ez for 2011 B. 1040ez for 2011 2010-44 at www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub/irs-irbs/irb10-44. 1040ez for 2011 pdf. 1040ez for 2011 Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. 1040ez for 2011 R. 1040ez for 2011 B. 1040ez for 2011 2012-17 at www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub/irs-irbs/irb12-17. 1040ez for 2011 pdf. 1040ez for 2011 Notice 2013-26 (fuel tax credits) on page 984 of I. 1040ez for 2011 R. 1040ez for 2011 B. 1040ez for 2011 2013-18 at www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub/irs-irbs/irb13-18. 1040ez for 2011 pdf. 1040ez for 2011 T. 1040ez for 2011 D. 1040ez for 2011 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. 1040ez for 2011 R. 1040ez for 2011 B. 1040ez for 2011 2012-52 at www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub/irs-irbs/irb12-52. 1040ez for 2011 pdf. 1040ez for 2011 T. 1040ez for 2011 D. 1040ez for 2011 9602 (patient-centered outcomes research fee) on page 746 of I. 1040ez for 2011 R. 1040ez for 2011 B. 1040ez for 2011 2012-52 at www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub/irs-irbs/irb12-52. 1040ez for 2011 pdf. 1040ez for 2011 Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. 1040ez for 2011 R. 1040ez for 2011 B. 1040ez for 2011 2012-45 at www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub/irs-irbs/irb12-45. 1040ez for 2011 pdf. 1040ez for 2011 T. 1040ez for 2011 D. 1040ez for 2011 9621 (indoor tanning services tax) on page 49 of I. 1040ez for 2011 R. 1040ez for 2011 B. 1040ez for 2011 2013-28 at www. 1040ez for 2011 irs. 1040ez for 2011 gov/pub/irs-irbs/irb13-28. 1040ez for 2011 pdf. 1040ez for 2011 Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. 1040ez for 2011 For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. 1040ez for 2011 ttb. 1040ez for 2011 gov. 1040ez for 2011 Heavy highway vehicle use tax. 1040ez for 2011   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. 1040ez for 2011 The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. 1040ez for 2011 Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. 1040ez for 2011 Note. 1040ez for 2011 A Spanish version (Formulario 2290(SP)) is also available. 1040ez for 2011 See How To Get Tax Help in chapter 17. 1040ez for 2011 Registration of vehicles. 1040ez for 2011   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. 1040ez for 2011 Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. 1040ez for 2011    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. 1040ez for 2011 The hours of service are 8:00 a. 1040ez for 2011 m. 1040ez for 2011 to 6:00 p. 1040ez for 2011 m. 1040ez for 2011 Eastern time. 1040ez for 2011 Wagering tax and occupational tax. 1040ez for 2011   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. 1040ez for 2011 Prev  Up  Next   Home   More Online Publications