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2011 Federal Tax Filing

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2011 Federal Tax Filing

2011 federal tax filing 5. 2011 federal tax filing   Manufacturers Taxes Table of Contents Importer. 2011 federal tax filing Use considered sale. 2011 federal tax filing Lease considered sale. 2011 federal tax filing Bonus goods. 2011 federal tax filing Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. 2011 federal tax filing Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. 2011 federal tax filing CoalExported. 2011 federal tax filing Taxable TiresQualifying intercity or local bus. 2011 federal tax filing Qualifying school bus. 2011 federal tax filing Gas Guzzler TaxVehicles not subject to tax. 2011 federal tax filing Imported automobiles. 2011 federal tax filing VaccinesConditions to allowance. 2011 federal tax filing Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. 2011 federal tax filing Manufacturer. 2011 federal tax filing   The term “manufacturer” includes a producer or importer. 2011 federal tax filing A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. 2011 federal tax filing If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. 2011 federal tax filing   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. 2011 federal tax filing The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. 2011 federal tax filing Importer. 2011 federal tax filing   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. 2011 federal tax filing Sale. 2011 federal tax filing   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. 2011 federal tax filing Use considered sale. 2011 federal tax filing   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. 2011 federal tax filing Lease considered sale. 2011 federal tax filing   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. 2011 federal tax filing However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. 2011 federal tax filing Manufacturers taxes based on sale price. 2011 federal tax filing   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. 2011 federal tax filing The taxes imposed on coal are based either on the sale price or the weight. 2011 federal tax filing   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. 2011 federal tax filing However, you include certain charges made when a taxable article is sold and you exclude others. 2011 federal tax filing To figure the price on which you base the tax, use the following rules. 2011 federal tax filing Include both the following charges in the price. 2011 federal tax filing Any charge for coverings or containers (regardless of their nature). 2011 federal tax filing Any charge incident to placing the article in a condition packed ready for shipment. 2011 federal tax filing Exclude all the following amounts from the price. 2011 federal tax filing The manufacturers excise tax, whether or not it is stated as a separate charge. 2011 federal tax filing The transportation charges pursuant to the sale. 2011 federal tax filing The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. 2011 federal tax filing Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. 2011 federal tax filing Discounts, rebates, and similar allowances actually granted to the purchaser. 2011 federal tax filing Local advertising charges. 2011 federal tax filing A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. 2011 federal tax filing Charges for warranty paid at the purchaser's option. 2011 federal tax filing However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. 2011 federal tax filing Bonus goods. 2011 federal tax filing   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. 2011 federal tax filing Figure the tax only on the sale price attributable to the taxable articles. 2011 federal tax filing Example. 2011 federal tax filing A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. 2011 federal tax filing The sale price of the shipment is $1,500. 2011 federal tax filing The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. 2011 federal tax filing Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). 2011 federal tax filing The remaining $375 is allocated to the nontaxable articles. 2011 federal tax filing Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. 2011 federal tax filing When the title passes depends on the intention of the parties as gathered from the contract of sale. 2011 federal tax filing In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. 2011 federal tax filing If the taxable article is used by the manufacturer, the tax attaches at the time use begins. 2011 federal tax filing The manufacturer is liable for the tax. 2011 federal tax filing Partial payments. 2011 federal tax filing   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. 2011 federal tax filing To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. 2011 federal tax filing Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. 2011 federal tax filing Sale of an article to a state or local government for the exclusive use of the state or local government. 2011 federal tax filing This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 2011 federal tax filing State is defined in Definitions in chapter 1. 2011 federal tax filing Sale of an article to a nonprofit educational organization for its exclusive use. 2011 federal tax filing This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 2011 federal tax filing Nonprofit educational organization is defined under Communications Tax in chapter 4. 2011 federal tax filing Sale of an article to a qualified blood collector organization. 2011 federal tax filing This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. 2011 federal tax filing Qualified blood collector organizations are defined under Communications Tax in chapter 4. 2011 federal tax filing Sale of an article for use by the purchaser as supplies for vessels. 2011 federal tax filing This exemption does not apply to the taxes on coal and vaccines. 2011 federal tax filing Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. 2011 federal tax filing Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. 2011 federal tax filing This exemption does not apply to the tax on coal and tires. 2011 federal tax filing Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. 2011 federal tax filing If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and sold them. 2011 federal tax filing Sale of an article for export or for resale by the purchaser to a second purchaser for export. 2011 federal tax filing The article may be exported to a foreign country or to a possession of the United States. 2011 federal tax filing A vaccine shipped to a possession of the United States is not considered to be exported. 2011 federal tax filing If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. 2011 federal tax filing Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. 2011 federal tax filing S. 2011 federal tax filing jurisdiction in Alaska. 2011 federal tax filing For tire exemptions, see section 4221(e)(2). 2011 federal tax filing Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. 2011 federal tax filing Registration requirements. 2011 federal tax filing   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. 2011 federal tax filing See the Form 637 instructions for more information. 2011 federal tax filing Exceptions to registration requirements. 2011 federal tax filing   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. 2011 federal tax filing Certification requirement. 2011 federal tax filing   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. 2011 federal tax filing The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. 2011 federal tax filing   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. 2011 federal tax filing See Regulations section 48. 2011 federal tax filing 4221-5(c) for the certificate requirements. 2011 federal tax filing   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. 2011 federal tax filing See Regulations section 48. 2011 federal tax filing 4221-4(d) for the certificate requirements. 2011 federal tax filing Proof of export requirement. 2011 federal tax filing   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. 2011 federal tax filing See Regulations section 48. 2011 federal tax filing 4221-3(d) for evidence that qualifies as proof of exportation. 2011 federal tax filing Proof of resale for further manufacture requirement. 2011 federal tax filing   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. 2011 federal tax filing See Regulations section 48. 2011 federal tax filing 4221-2(c) for evidence that qualifies as proof of resale. 2011 federal tax filing Information to be furnished to purchaser. 2011 federal tax filing   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. 2011 federal tax filing Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. 2011 federal tax filing The claim must set forth in detail the facts upon which the claim is based. 2011 federal tax filing Uses, sales, and exports. 2011 federal tax filing   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). 2011 federal tax filing Export. 2011 federal tax filing   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. 2011 federal tax filing In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. 2011 federal tax filing Price readjustments. 2011 federal tax filing   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. 2011 federal tax filing Conditions to allowance. 2011 federal tax filing   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. 2011 federal tax filing The claimant sold the article at a tax-excluded price. 2011 federal tax filing The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. 2011 federal tax filing The person has obtained the written consent of the ultimate vendor to make the claim. 2011 federal tax filing The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. 2011 federal tax filing Claim for further manufacture. 2011 federal tax filing   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. 2011 federal tax filing The name and address of the manufacturer and the date of payment. 2011 federal tax filing An identification of the article for which the credit or refund is claimed. 2011 federal tax filing The amount of tax paid on the article and the date on which it was paid. 2011 federal tax filing Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. 2011 federal tax filing An identification of the second article. 2011 federal tax filing   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. 2011 federal tax filing The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. 2011 federal tax filing Claim for price readjustment. 2011 federal tax filing   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. 2011 federal tax filing A description of the circumstances that gave rise to the price readjustment. 2011 federal tax filing An identification of the article whose price was readjusted. 2011 federal tax filing The price at which the article was sold. 2011 federal tax filing The amount of tax paid on the article and the date on which it was paid. 2011 federal tax filing The name and address of the purchaser. 2011 federal tax filing The amount repaid to the purchaser or credited to the purchaser's account. 2011 federal tax filing Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. 2011 federal tax filing This includes any parts or accessories sold on or in connection with the sale of those articles. 2011 federal tax filing Pay this tax with Form 720. 2011 federal tax filing No tax deposits are required. 2011 federal tax filing Sport fishing equipment includes all the following items. 2011 federal tax filing Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. 2011 federal tax filing Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). 2011 federal tax filing The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. 2011 federal tax filing Fishing tip-ups and tilts. 2011 federal tax filing Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. 2011 federal tax filing See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. 2011 federal tax filing Fishing rods and fishing poles. 2011 federal tax filing   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. 2011 federal tax filing The tax is paid by the manufacturer, producer, or importer. 2011 federal tax filing Fishing tackle boxes. 2011 federal tax filing   The tax on fishing tackle boxes is 3% of the sales price. 2011 federal tax filing The tax is paid by the manufacturer, producer, or importer. 2011 federal tax filing Electric outboard boat motors. 2011 federal tax filing   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. 2011 federal tax filing This includes any parts or accessories sold on or in connection with the sale of those articles. 2011 federal tax filing Certain equipment resale. 2011 federal tax filing   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. 2011 federal tax filing If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. 2011 federal tax filing If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. 2011 federal tax filing The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. 2011 federal tax filing   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. 2011 federal tax filing The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. 2011 federal tax filing Related person. 2011 federal tax filing   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). 2011 federal tax filing Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. 2011 federal tax filing 11) of the sales price. 2011 federal tax filing The tax is paid by the manufacturer, producer, or importer. 2011 federal tax filing It applies to bows having a peak draw weight of 30 pounds or more. 2011 federal tax filing The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. 2011 federal tax filing Pay this tax with Form 720. 2011 federal tax filing No tax deposits are required. 2011 federal tax filing Arrow Shafts The tax on arrow shafts is listed on Form 720. 2011 federal tax filing The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. 2011 federal tax filing It measures 18 inches or more in overall length. 2011 federal tax filing It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. 2011 federal tax filing Exemption for certain wooden arrows. 2011 federal tax filing   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. 2011 federal tax filing It measures 5/16 of an inch or less in diameter. 2011 federal tax filing It is not suitable for use with a taxable bow, described earlier. 2011 federal tax filing Pay this tax with Form 720. 2011 federal tax filing No tax deposits are required. 2011 federal tax filing Coal A tax is imposed on the first sale of coal mined in the United States. 2011 federal tax filing The producer of the coal is liable for the tax. 2011 federal tax filing The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. 2011 federal tax filing Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. 2011 federal tax filing A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). 2011 federal tax filing The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. 2011 federal tax filing Tax rates. 2011 federal tax filing   The tax on underground-mined coal is the lower of: $1. 2011 federal tax filing 10 a ton, or 4. 2011 federal tax filing 4% of the sale price. 2011 federal tax filing   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. 2011 federal tax filing 4% of the sale price. 2011 federal tax filing   Coal will be taxed at the 4. 2011 federal tax filing 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. 2011 federal tax filing 50 a ton for surface-mined coal. 2011 federal tax filing Apply the tax proportionately if a sale or use includes a portion of a ton. 2011 federal tax filing Example. 2011 federal tax filing If you sell 21,000 pounds (10. 2011 federal tax filing 5 tons) of coal from an underground mine for $525, the price per ton is $50. 2011 federal tax filing The tax is $1. 2011 federal tax filing 10 × 10. 2011 federal tax filing 5 tons ($11. 2011 federal tax filing 55). 2011 federal tax filing Coal production. 2011 federal tax filing   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. 2011 federal tax filing Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. 2011 federal tax filing   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. 2011 federal tax filing In some cases, a single mine may yield coal from both surface mining and underground mining. 2011 federal tax filing Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. 2011 federal tax filing Determining tonnage or selling price. 2011 federal tax filing   The producer pays the tax on coal at the time of sale or use. 2011 federal tax filing In figuring the selling price for applying the tax, the point of sale is f. 2011 federal tax filing o. 2011 federal tax filing b. 2011 federal tax filing (free on board) mine or f. 2011 federal tax filing o. 2011 federal tax filing b. 2011 federal tax filing cleaning plant if you clean the coal before selling it. 2011 federal tax filing This applies even if you sell the coal for a delivered price. 2011 federal tax filing The f. 2011 federal tax filing o. 2011 federal tax filing b. 2011 federal tax filing mine or f. 2011 federal tax filing o. 2011 federal tax filing b. 2011 federal tax filing cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. 2011 federal tax filing 4% rate. 2011 federal tax filing   The tax applies to the full amount of coal sold. 2011 federal tax filing However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. 2011 federal tax filing Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. 2011 federal tax filing   Do not include in the sales price the excise tax imposed on coal. 2011 federal tax filing Coal used by the producer. 2011 federal tax filing   The tax on coal applies if the coal is used by the producer in other than a mining process. 2011 federal tax filing A mining process means the same for this purpose as for percentage depletion. 2011 federal tax filing For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. 2011 federal tax filing In this case, the tax applies only when you sell the coal. 2011 federal tax filing The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. 2011 federal tax filing However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. 2011 federal tax filing   You must use a constructive sale price to figure the tax under the 4. 2011 federal tax filing 4% rate if you use the coal in other than a mining process. 2011 federal tax filing Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. 2011 federal tax filing o. 2011 federal tax filing b. 2011 federal tax filing mine or cleaning plant. 2011 federal tax filing Normally, you use the same constructive price used to figure your percentage depletion deduction. 2011 federal tax filing Blending. 2011 federal tax filing   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. 2011 federal tax filing Figure the tax separately for each type of coal in the blend. 2011 federal tax filing Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. 2011 federal tax filing Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. 2011 federal tax filing However, the tax is limited to 4. 2011 federal tax filing 4% of the sale price per ton of the blended coal. 2011 federal tax filing Exemption from tax. 2011 federal tax filing   The tax does not apply to sales of lignite and imported coal. 2011 federal tax filing The only other exemption from the tax on the sale of coal is for coal exported as discussed next. 2011 federal tax filing Exported. 2011 federal tax filing   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. 2011 federal tax filing   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. 2011 federal tax filing For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. 2011 federal tax filing   Proof of export includes any of the following items. 2011 federal tax filing A copy of the export bill of lading issued by the delivering carrier. 2011 federal tax filing A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. 2011 federal tax filing A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. 2011 federal tax filing If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. 2011 federal tax filing Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. 2011 federal tax filing A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. 2011 federal tax filing 0945 ($. 2011 federal tax filing 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. 2011 federal tax filing The three categories for reporting the tax and the tax rate are listed below. 2011 federal tax filing Taxable tires other than biasply or super single tires at $. 2011 federal tax filing 0945. 2011 federal tax filing Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. 2011 federal tax filing 04725. 2011 federal tax filing Taxable tires, super single tires designed for steering at $. 2011 federal tax filing 0945. 2011 federal tax filing A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. 2011 federal tax filing A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. 2011 federal tax filing A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. 2011 federal tax filing Special rule, manufacturer's retail stores. 2011 federal tax filing   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. 2011 federal tax filing Tires on imported articles. 2011 federal tax filing   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). 2011 federal tax filing Tires exempt from tax. 2011 federal tax filing   The tax on taxable tires does not apply to the following items. 2011 federal tax filing Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. 2011 federal tax filing Tire carcasses not suitable for commercial use. 2011 federal tax filing Tires for use on qualifying intercity, local, and school buses. 2011 federal tax filing For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. 2011 federal tax filing Tires sold for the exclusive use of the Department of Defense or the Coast Guard. 2011 federal tax filing Tires of a type used exclusively on mobile machinery. 2011 federal tax filing A taxable tire used on mobile machinery is not exempt from tax. 2011 federal tax filing Qualifying intercity or local bus. 2011 federal tax filing   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). 2011 federal tax filing Qualifying school bus. 2011 federal tax filing   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. 2011 federal tax filing Credit or refund. 2011 federal tax filing   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. 2011 federal tax filing   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. 2011 federal tax filing   The person who paid the tax is eligible to make the claim. 2011 federal tax filing Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. 2011 federal tax filing 5 miles per gallon. 2011 federal tax filing If you import an automobile for personal use, you may be liable for this tax. 2011 federal tax filing Figure the tax on Form 6197, as discussed later. 2011 federal tax filing The tax rate is based on fuel economy rating. 2011 federal tax filing The tax rates for the gas guzzler tax are shown on Form 6197. 2011 federal tax filing A person that lengthens an existing automobile is the manufacturer of an automobile. 2011 federal tax filing Automobiles. 2011 federal tax filing   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. 2011 federal tax filing Vehicles not subject to tax. 2011 federal tax filing   For the gas guzzler tax, the following vehicles are not considered automobiles. 2011 federal tax filing Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. 2011 federal tax filing Vehicles operated exclusively on a rail or rails. 2011 federal tax filing Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. 2011 federal tax filing Vehicles treated under 49 U. 2011 federal tax filing S. 2011 federal tax filing C. 2011 federal tax filing 32901 (1978) as non-passenger automobiles. 2011 federal tax filing This includes limousines manufactured primarily to transport more than 10 persons. 2011 federal tax filing   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. 2011 federal tax filing   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. 2011 federal tax filing Model type. 2011 federal tax filing   Model type is a particular class of automobile as determined by EPA regulations. 2011 federal tax filing Fuel economy. 2011 federal tax filing   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. 2011 federal tax filing 1 mile as figured by the EPA. 2011 federal tax filing Imported automobiles. 2011 federal tax filing   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. 2011 federal tax filing An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. 2011 federal tax filing   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. 2011 federal tax filing   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. 2011 federal tax filing A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). 2011 federal tax filing   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. 2011 federal tax filing Exemptions. 2011 federal tax filing   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. 2011 federal tax filing However, see Vehicles not subject to tax, earlier. 2011 federal tax filing Form 6197. 2011 federal tax filing   Use Form 6197 to figure your tax liability for each quarter. 2011 federal tax filing Attach Form 6197 to your Form 720 for the quarter. 2011 federal tax filing See the Form 6197 instructions for more information and the one-time filing rules. 2011 federal tax filing Credit or refund. 2011 federal tax filing   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. 2011 federal tax filing For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 2011 federal tax filing Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. 2011 federal tax filing A taxable vaccine means any of the following vaccines. 2011 federal tax filing Any vaccine containing diphtheria toxoid. 2011 federal tax filing Any vaccine containing tetanus toxoid. 2011 federal tax filing Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. 2011 federal tax filing Any vaccine containing polio virus. 2011 federal tax filing Any vaccine against measles. 2011 federal tax filing Any vaccine against mumps. 2011 federal tax filing Any vaccine against rubella. 2011 federal tax filing Any vaccine against hepatitis A. 2011 federal tax filing Any vaccine against hepatitis B. 2011 federal tax filing Any vaccine against chicken pox. 2011 federal tax filing Any vaccine against rotavirus gastroenteritis. 2011 federal tax filing Any HIB vaccine. 2011 federal tax filing Any conjugate vaccine against streptococcus pneumoniae. 2011 federal tax filing Any trivalent vaccine against influenza or any other vaccine against influenza. 2011 federal tax filing Any meningococcal vaccine. 2011 federal tax filing Any vaccine against the human papillomavirus. 2011 federal tax filing The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. 2011 federal tax filing The tax is $. 2011 federal tax filing 75 per dose of each taxable vaccine. 2011 federal tax filing The tax per dose on a vaccine that contains more than one taxable vaccine is $. 2011 federal tax filing 75 times the number of taxable vaccines. 2011 federal tax filing Taxable use. 2011 federal tax filing   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. 2011 federal tax filing Credit or refund. 2011 federal tax filing   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. 2011 federal tax filing The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. 2011 federal tax filing Conditions to allowance. 2011 federal tax filing   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. 2011 federal tax filing Taxable Medical Devices Taxable medical devices. 2011 federal tax filing   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. 2011 federal tax filing 3% (. 2011 federal tax filing 023) of the sales price. 2011 federal tax filing A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. 2011 federal tax filing There are specific exemptions for eyeglasses, contact lenses, and hearing aids. 2011 federal tax filing There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). 2011 federal tax filing See T. 2011 federal tax filing D. 2011 federal tax filing 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. 2011 federal tax filing More information. 2011 federal tax filing   For more information on the medical device tax, see section 4191, T. 2011 federal tax filing D. 2011 federal tax filing 9604, and Notice 2012-77. 2011 federal tax filing You can find T. 2011 federal tax filing D. 2011 federal tax filing 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. 2011 federal tax filing R. 2011 federal tax filing B. 2011 federal tax filing 2012-52 at www. 2011 federal tax filing irs. 2011 federal tax filing gov/pub/irs-irbs/irb12-52. 2011 federal tax filing pdf. 2011 federal tax filing Prev  Up  Next   Home   More Online Publications
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Seafood Inspection Program

NOAA oversees fisheries management in the United States and provides a voluntary inspection service to the industry. The NOAA Seafood Inspection Program offers product quality evaluation, grading, and certification services. NOAA provides official marks to eligible products, such as U.S. Grade A, Processed Under Federal Inspection (PUFI) and Lot Inspection.

Contact the Agency or Department

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Address: 1315 East West Hwy.,
F/SI - Room 10837

Silver Spring, MD 20910

Phone Number: 301-713-2355

Toll-free: 1-800-422-2750

The 2011 Federal Tax Filing

2011 federal tax filing 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. 2011 federal tax filing irs. 2011 federal tax filing gov/pub15a. 2011 federal tax filing What's New Social security and Medicare tax for 2014. 2011 federal tax filing  The social security tax rate is 6. 2011 federal tax filing 2% each for the employee and employer, unchanged from 2013. 2011 federal tax filing The social security wage base limit is $117,000. 2011 federal tax filing The Medicare tax rate is 1. 2011 federal tax filing 45% each for the employee and employer, unchanged from 2013. 2011 federal tax filing There is no wage base limit for Medicare tax. 2011 federal tax filing 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. 2011 federal tax filing Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. 2011 federal tax filing Withholding allowance. 2011 federal tax filing  The 2014 amount for one withholding allowance on an annual basis is $3,950. 2011 federal tax filing Same-sex marriage. 2011 federal tax filing  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. 2011 federal tax filing For more information, see Revenue Ruling 2013-17, 2013-38 I. 2011 federal tax filing R. 2011 federal tax filing B. 2011 federal tax filing 201, available at www. 2011 federal tax filing irs. 2011 federal tax filing gov/irb/2013-38_IRB/ar07. 2011 federal tax filing html. 2011 federal tax filing 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. 2011 federal tax filing Notice 2013-61, 2013-44 I. 2011 federal tax filing R. 2011 federal tax filing B. 2011 federal tax filing 432, is available at www. 2011 federal tax filing irs. 2011 federal tax filing gov/irb/2013-44_IRB/ar10. 2011 federal tax filing html. 2011 federal tax filing Reminders Additional Medicare Tax withholding. 2011 federal tax filing . 2011 federal tax filing  In addition to withholding Medicare tax at 1. 2011 federal tax filing 45%, you must withhold a 0. 2011 federal tax filing 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 federal tax filing 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. 2011 federal tax filing Additional Medicare Tax is only imposed on the employee. 2011 federal tax filing There is no employer share of Additional Medicare Tax. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing For more information on Additional Medicare Tax, visit IRS. 2011 federal tax filing gov and enter “Additional Medicare Tax” in the search box. 2011 federal tax filing Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 2011 federal tax filing  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. 2011 federal tax filing 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. 2011 federal tax filing For more information, visit IRS. 2011 federal tax filing gov and enter “work opportunity tax credit” in the search box. 2011 federal tax filing COBRA premium assistance credit. 2011 federal tax filing  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. 2011 federal tax filing For more information, see COBRA premium assistance credit in Publication 15 (Circular E). 2011 federal tax filing Federal tax deposits must be made by electronic funds transfer. 2011 federal tax filing  You must use electronic funds transfer to make all federal tax deposits. 2011 federal tax filing Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2011 federal tax filing 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. 2011 federal tax filing Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2011 federal tax filing EFTPS is a free service provided by the Department of Treasury. 2011 federal tax filing Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2011 federal tax filing For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). 2011 federal tax filing To get more information about EFTPS or to enroll in EFTPS, visit www. 2011 federal tax filing eftps. 2011 federal tax filing gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2011 federal tax filing Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2011 federal tax filing You must receive written notice from the IRS to file Form 944. 2011 federal tax filing  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. 2011 federal tax filing S. 2011 federal tax filing 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. 2011 federal tax filing You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. 2011 federal tax filing For more information on requesting to file Form 944, visit IRS. 2011 federal tax filing gov and enter “file employment taxes annually” in the search box. 2011 federal tax filing Employers can request to file Forms 941 instead of Form 944. 2011 federal tax filing  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. 2011 federal tax filing You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. 2011 federal tax filing For more information on requesting to file Form 944, visit IRS. 2011 federal tax filing gov and enter “file employment taxes annually” in the search box. 2011 federal tax filing Aggregate Form 941 filers. 2011 federal tax filing  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. 2011 federal tax filing Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. 2011 federal tax filing 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. 2011 federal tax filing Aggregate Form 940 filers. 2011 federal tax filing  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. 2011 federal tax filing 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. 2011 federal tax filing To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. 2011 federal tax filing Electronic filing and payment. 2011 federal tax filing  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. 2011 federal tax filing Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. 2011 federal tax filing Spend less time and worry about taxes and more time running your business. 2011 federal tax filing Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 2011 federal tax filing For e-file, visit www. 2011 federal tax filing irs. 2011 federal tax filing gov/efile for additional information. 2011 federal tax filing For EFTPS, visit www. 2011 federal tax filing eftps. 2011 federal tax filing gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). 2011 federal tax filing Electronic submission of Forms W-4, W-4P, W-4S and W-4V. 2011 federal tax filing  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. 2011 federal tax filing Form W-4, Employee's Withholding Allowance Certificate. 2011 federal tax filing Form W-4P, Withholding Certificate for Pension or Annuity Payments. 2011 federal tax filing Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. 2011 federal tax filing Form W-4V, Voluntary Withholding Request. 2011 federal tax filing For each form that you establish an electronic submission system for, you must meet each of the following five requirements. 2011 federal tax filing The electronic system must ensure that the information received by the payer is the information sent by the payee. 2011 federal tax filing The system must document all occasions of user access that result in a submission. 2011 federal tax filing 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. 2011 federal tax filing The electronic system must provide exactly the same information as the paper form. 2011 federal tax filing The electronic submission must be signed with an electronic signature by the payee whose name is on the form. 2011 federal tax filing The electronic signature must be the final entry in the submission. 2011 federal tax filing 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. 2011 federal tax filing The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing You must also meet all recordkeeping requirements that apply to the paper forms. 2011 federal tax filing For more information, see: Regulations sections 31. 2011 federal tax filing 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). 2011 federal tax filing You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. 2011 federal tax filing irs. 2011 federal tax filing gov/pub/irs-irbs/irb99-04. 2011 federal tax filing pdf. 2011 federal tax filing Additional employment tax information. 2011 federal tax filing  Visit the IRS website at www. 2011 federal tax filing irs. 2011 federal tax filing gov/businesses and click on the Employment Taxes link under Businesses Topics. 2011 federal tax filing Telephone help. 2011 federal tax filing  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. 2011 federal tax filing Help for people with disabilities. 2011 federal tax filing  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. 2011 federal tax filing You may also use this number for assistance with unresolved tax problems. 2011 federal tax filing Furnishing Form W-2 to employees electronically. 2011 federal tax filing  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. 2011 federal tax filing 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. 2011 federal tax filing You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing The employee must be informed of the scope and duration of the consent. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. 2011 federal tax filing The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). 2011 federal tax filing 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. 2011 federal tax filing The employer must notify the employee of any changes to the employer's contact information. 2011 federal tax filing You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. 2011 federal tax filing For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. 2011 federal tax filing 6051-1(j). 2011 federal tax filing Photographs of missing children. 2011 federal tax filing  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2011 federal tax filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 federal tax filing 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. 2011 federal tax filing Introduction This publication supplements Publication 15 (Circular E). 2011 federal tax filing It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). 2011 federal tax filing This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. 2011 federal tax filing Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. 2011 federal tax filing Ordering publications and forms. 2011 federal tax filing   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. 2011 federal tax filing 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. 2011 federal tax filing   We welcome your comments about this publication and your suggestions for future editions. 2011 federal tax filing    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. 2011 federal tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 federal tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 federal tax filing   You can also send us comments from www. 2011 federal tax filing irs. 2011 federal tax filing gov/formspubs. 2011 federal tax filing Click on More Information and then click on Comment on Tax Forms and Publications. 2011 federal tax filing   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 2011 federal tax filing Prev  Up  Next   Home   More Online Publications