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Amended Tax Return Forms

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Amended Tax Return Forms

Amended tax return forms Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Amended tax return forms However, you can still choose to use the previous carryback period. Amended tax return forms You also can choose not to carry back an NOL and only carry it forward. Amended tax return forms Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Amended tax return forms Corporations can file Form 1139, Corporation Application for Tentative Refund. Amended tax return forms The instructions for these forms will be revised to reflect the new law. Amended tax return forms Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. Amended tax return forms Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. Amended tax return forms These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. Amended tax return forms Tax benefits for the New York Liberty Zone include the following. Amended tax return forms A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. Amended tax return forms It is allowed for the year the property is placed in service. Amended tax return forms No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. Amended tax return forms Classification of Liberty Zone leasehold improvement property as 5-year property. Amended tax return forms Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. Amended tax return forms An increased section 179 deduction for certain Liberty Zone property. Amended tax return forms Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. Amended tax return forms For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. Amended tax return forms In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. Amended tax return forms For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. Amended tax return forms For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. Amended tax return forms In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. Amended tax return forms Other 2001 Changes Other changes are discussed in the following chapters. Amended tax return forms Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. Amended tax return forms Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. Amended tax return forms As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. Amended tax return forms For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. Amended tax return forms Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. Amended tax return forms The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. Amended tax return forms This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. Amended tax return forms For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amended tax return forms Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. Amended tax return forms For more information on marginal production, see section 613A(c) of the Internal Revenue Code. Amended tax return forms Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. Amended tax return forms The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. Amended tax return forms Certain limits apply. Amended tax return forms For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amended tax return forms Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. Amended tax return forms Previously, the credit was only allowed for plans established after December 31, 2001. Amended tax return forms For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. Amended tax return forms Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Amended tax return forms For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amended tax return forms Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Amended tax return forms For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amended tax return forms Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. Amended tax return forms The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. Amended tax return forms The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. Amended tax return forms For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. Amended tax return forms Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. Amended tax return forms Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. Amended tax return forms Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. Amended tax return forms However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. Amended tax return forms Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. Amended tax return forms To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. Amended tax return forms However, certain property placed in service before January 1, 2006, may meet this test. Amended tax return forms Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. Amended tax return forms The property has an estimated production period of more than 2 years. Amended tax return forms The property has an estimated production period of more than 1 year and it costs more than $1 million. Amended tax return forms Transportation property is any tangible personal property used in the trade or business of transporting persons or property. Amended tax return forms For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. Amended tax return forms Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. Amended tax return forms You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. Amended tax return forms Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. Amended tax return forms These special rules have been extended to include property placed in service in 2004. Amended tax return forms For more information about these rules, see Publication 946, How To Depreciate Property. Amended tax return forms Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. Amended tax return forms For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amended tax return forms Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 31-Mar-2014

The Amended Tax Return Forms

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