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Federal Ez Tax Form 2013

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Federal Ez Tax Form 2013

Federal ez tax form 2013 6. Federal ez tax form 2013   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Federal ez tax form 2013 Vehicles not considered highway vehicles. Federal ez tax form 2013 Idling reduction device. Federal ez tax form 2013 Separate purchase. Federal ez tax form 2013 Leases. Federal ez tax form 2013 Exported vehicle. Federal ez tax form 2013 Tax on resale of tax-paid trailers and semitrailers. Federal ez tax form 2013 Use treated as sale. Federal ez tax form 2013 Sale. Federal ez tax form 2013 Long-term lease. Federal ez tax form 2013 Short-term lease. Federal ez tax form 2013 Related person. Federal ez tax form 2013 Exclusions from tax base. Federal ez tax form 2013 Sales not at arm's length. Federal ez tax form 2013 Installment sales. Federal ez tax form 2013 Repairs and modifications. Federal ez tax form 2013 Further manufacture. Federal ez tax form 2013 Rail trailers and rail vans. Federal ez tax form 2013 Parts and accessories. Federal ez tax form 2013 Trash containers. Federal ez tax form 2013 House trailers. Federal ez tax form 2013 Camper coaches or bodies for self-propelled mobile homes. Federal ez tax form 2013 Farm feed, seed, and fertilizer equipment. Federal ez tax form 2013 Ambulances and hearses. Federal ez tax form 2013 Truck-tractors. Federal ez tax form 2013 Concrete mixers. Federal ez tax form 2013 Registration requirement. Federal ez tax form 2013 Further manufacture. Federal ez tax form 2013 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. Federal ez tax form 2013 Truck chassis and bodies. Federal ez tax form 2013 Truck trailer and semitrailer chassis and bodies. Federal ez tax form 2013 Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Federal ez tax form 2013 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. Federal ez tax form 2013 A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Federal ez tax form 2013 A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Federal ez tax form 2013 A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Federal ez tax form 2013 The seller is liable for the tax. Federal ez tax form 2013 Chassis or body. Federal ez tax form 2013   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. Federal ez tax form 2013 Highway vehicle. Federal ez tax form 2013   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. Federal ez tax form 2013 Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Federal ez tax form 2013 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. Federal ez tax form 2013 A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Federal ez tax form 2013 A special kind of cargo, goods, supplies, or materials. Federal ez tax form 2013 Some off-highway task unrelated to highway transportation, except as discussed next. Federal ez tax form 2013 Vehicles not considered highway vehicles. Federal ez tax form 2013   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Federal ez tax form 2013 Specially designed mobile machinery for nontransportation functions. Federal ez tax form 2013 A self-propelled vehicle is not a highway vehicle if all the following apply. Federal ez tax form 2013 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. Federal ez tax form 2013 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. Federal ez tax form 2013 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. Federal ez tax form 2013 Vehicles specially designed for off-highway transportation. Federal ez tax form 2013 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. Federal ez tax form 2013 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. Federal ez tax form 2013 It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Federal ez tax form 2013 Nontransportation trailers and semitrailers. Federal ez tax form 2013 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. Federal ez tax form 2013 For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Federal ez tax form 2013 Gross vehicle weight. Federal ez tax form 2013   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. Federal ez tax form 2013 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. Federal ez tax form 2013 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. Federal ez tax form 2013   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. Federal ez tax form 2013 Platform truck bodies 21 feet or less in length. Federal ez tax form 2013 Dry freight and refrigerated truck van bodies 24 feet or less in length. Federal ez tax form 2013 Dump truck bodies with load capacities of 8 cubic yards or less. Federal ez tax form 2013 Refuse packer truck bodies with load capacities of 20 cubic yards or less. Federal ez tax form 2013 For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Federal ez tax form 2013 R. Federal ez tax form 2013 B. Federal ez tax form 2013 2005-14 at www. Federal ez tax form 2013 irs. Federal ez tax form 2013 gov/pub/irs-irbs/irb05-14. Federal ez tax form 2013 pdf. Federal ez tax form 2013   The gross vehicle weight means the maximum total weight of a loaded vehicle. Federal ez tax form 2013 Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. Federal ez tax form 2013 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. Federal ez tax form 2013 The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. Federal ez tax form 2013 See Regulations section 145. Federal ez tax form 2013 4051-1(e)(3) for more information. Federal ez tax form 2013 Parts or accessories. Federal ez tax form 2013   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Federal ez tax form 2013 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. Federal ez tax form 2013 The tax applies in this case whether or not the retailer bills the parts or accessories separately. Federal ez tax form 2013   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. Federal ez tax form 2013 The tax applies unless there is evidence to the contrary. Federal ez tax form 2013 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. Federal ez tax form 2013 The tax does not apply to parts and accessories that are spares or replacements. Federal ez tax form 2013   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. Federal ez tax form 2013 Idling reduction device. Federal ez tax form 2013   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. Federal ez tax form 2013 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. Federal ez tax form 2013 The EPA discusses idling reduction technologies on its website at www. Federal ez tax form 2013 epa. Federal ez tax form 2013 gov/smartway/technology/idling. Federal ez tax form 2013 htm. Federal ez tax form 2013 Separate purchase. Federal ez tax form 2013   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Federal ez tax form 2013 The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Federal ez tax form 2013 The installation occurs within 6 months after the vehicle is first placed in service. Federal ez tax form 2013   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Federal ez tax form 2013   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Federal ez tax form 2013 This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Federal ez tax form 2013   The tax does not apply if the installed part or accessory is a replacement part or accessory. Federal ez tax form 2013 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. Federal ez tax form 2013 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. Federal ez tax form 2013 Example. Federal ez tax form 2013 You bought a taxable vehicle and placed it in service on April 8. Federal ez tax form 2013 On May 3, you bought and installed parts and accessories at a cost of $850. Federal ez tax form 2013 On July 15, you bought and installed parts and accessories for $300. Federal ez tax form 2013 Tax of $138 (12% of $1,150) applies on July 15. Federal ez tax form 2013 Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Federal ez tax form 2013 First retail sale defined. Federal ez tax form 2013   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. Federal ez tax form 2013 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). Federal ez tax form 2013 The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Federal ez tax form 2013 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. Federal ez tax form 2013 There is no registration requirement. Federal ez tax form 2013 Leases. Federal ez tax form 2013   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. Federal ez tax form 2013 The tax is imposed on the lessor at the time of the lease. Federal ez tax form 2013   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. Federal ez tax form 2013 The tax is imposed on the lessor at the time of the lease. Federal ez tax form 2013 Exported vehicle. Federal ez tax form 2013   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. Federal ez tax form 2013 Tax on resale of tax-paid trailers and semitrailers. Federal ez tax form 2013   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Federal ez tax form 2013 The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. Federal ez tax form 2013 The credit cannot exceed the tax on the resale. Federal ez tax form 2013 See Regulations section 145. Federal ez tax form 2013 4052-1(a)(4) for information on the conditions to allowance for the credit. Federal ez tax form 2013 Use treated as sale. Federal ez tax form 2013   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. Federal ez tax form 2013 Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Federal ez tax form 2013 The tax attaches when the use begins. Federal ez tax form 2013   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. Federal ez tax form 2013   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. Federal ez tax form 2013   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. Federal ez tax form 2013 Presumptive retail sales price. Federal ez tax form 2013   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. Federal ez tax form 2013 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. Federal ez tax form 2013 Table 6-1 outlines the appropriate tax base calculation for various transactions. Federal ez tax form 2013   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Federal ez tax form 2013 But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Federal ez tax form 2013 Sale. Federal ez tax form 2013   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. Federal ez tax form 2013 Long-term lease. Federal ez tax form 2013   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. Federal ez tax form 2013 Short-term lease. Federal ez tax form 2013   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. Federal ez tax form 2013   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. Federal ez tax form 2013   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. Federal ez tax form 2013 Related person. Federal ez tax form 2013   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Federal ez tax form 2013 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. Federal ez tax form 2013 Table 6-1. Federal ez tax form 2013 Tax Base IF the transaction is a. Federal ez tax form 2013 . Federal ez tax form 2013 . Federal ez tax form 2013 THEN figuring the base by using the. Federal ez tax form 2013 . Federal ez tax form 2013 . Federal ez tax form 2013 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. Federal ez tax form 2013   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. Federal ez tax form 2013   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Federal ez tax form 2013 However, you do add a markup if all the following apply. Federal ez tax form 2013 You do not perform any significant activities relating to the processing of the sale of a taxable article. Federal ez tax form 2013 The main reason for processing the sale through you is to avoid or evade the presumed markup. Federal ez tax form 2013 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. Federal ez tax form 2013 In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. Federal ez tax form 2013 Determination of tax base. Federal ez tax form 2013   These rules apply to both normal retail sales price and presumptive retail sales price computations. Federal ez tax form 2013 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. Federal ez tax form 2013 However, see Presumptive retail sales price, earlier. Federal ez tax form 2013 Exclusions from tax base. Federal ez tax form 2013   Exclude from the tax base the retail excise tax imposed on the sale. Federal ez tax form 2013 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. Federal ez tax form 2013 Also exclude the value of any used component of the article furnished by the first user of the article. Federal ez tax form 2013   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. Federal ez tax form 2013 These expenses are those incurred in delivery from the retail dealer to the customer. Federal ez tax form 2013 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. Federal ez tax form 2013   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. Federal ez tax form 2013 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. Federal ez tax form 2013 Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Federal ez tax form 2013 Sales not at arm's length. Federal ez tax form 2013   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. Federal ez tax form 2013   A sale is not at arm's length if either of the following apply. Federal ez tax form 2013 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. Federal ez tax form 2013 The sale is made under special arrangements between a seller and a purchaser. Federal ez tax form 2013 Installment sales. Federal ez tax form 2013   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. Federal ez tax form 2013 The tax is figured on the entire sales price. Federal ez tax form 2013 No part of the tax is deferred because the sales price is paid in installments. Federal ez tax form 2013 Repairs and modifications. Federal ez tax form 2013   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. Federal ez tax form 2013 This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Federal ez tax form 2013 However, this exception generally does not apply to an article that was not subject to the tax when it was new. Federal ez tax form 2013 Further manufacture. Federal ez tax form 2013   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. Federal ez tax form 2013 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. Federal ez tax form 2013 Combining an article with an item in this list does not give rise to taxability. Federal ez tax form 2013 However, see Parts or accessories discussed earlier. Federal ez tax form 2013 Articles exempt from tax. Federal ez tax form 2013   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Federal ez tax form 2013 Rail trailers and rail vans. Federal ez tax form 2013   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). Federal ez tax form 2013 Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Federal ez tax form 2013 Parts and accessories. Federal ez tax form 2013   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. Federal ez tax form 2013 Trash containers. Federal ez tax form 2013   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Federal ez tax form 2013 It is designed to be used as a trash container. Federal ez tax form 2013 It is not designed to carry freight other than trash. Federal ez tax form 2013 It is not designed to be permanently mounted on or affixed to a truck chassis or body. Federal ez tax form 2013 House trailers. Federal ez tax form 2013   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Federal ez tax form 2013 Camper coaches or bodies for self-propelled mobile homes. Federal ez tax form 2013   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. Federal ez tax form 2013 Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Federal ez tax form 2013 Farm feed, seed, and fertilizer equipment. Federal ez tax form 2013   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. Federal ez tax form 2013 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. Federal ez tax form 2013 Ambulances and hearses. Federal ez tax form 2013   This is any ambulance, hearse, or combination ambulance-hearse. Federal ez tax form 2013 Truck-tractors. Federal ez tax form 2013   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Federal ez tax form 2013 Concrete mixers. Federal ez tax form 2013   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. Federal ez tax form 2013 This exemption does not apply to the chassis on which the article is mounted. Federal ez tax form 2013 Sales exempt from tax. Federal ez tax form 2013   The following sales are ordinarily exempt from tax. Federal ez tax form 2013 Sales to a state or local government for its exclusive use. Federal ez tax form 2013 Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Federal ez tax form 2013 Sales to a nonprofit educational organization for its exclusive use. Federal ez tax form 2013 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. Federal ez tax form 2013 Sales for use by the purchaser for further manufacture of other taxable articles (see below). Federal ez tax form 2013 Sales for export or for resale by the purchaser to a second purchaser for export. Federal ez tax form 2013 Sales to the United Nations for official use. Federal ez tax form 2013 Registration requirement. Federal ez tax form 2013   In general, the seller and buyer must be registered for a sale to be tax free. Federal ez tax form 2013 See the Form 637 instructions for more information. Federal ez tax form 2013 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. Federal ez tax form 2013 Further manufacture. Federal ez tax form 2013   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. Federal ez tax form 2013 Credits or refunds. Federal ez tax form 2013   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. Federal ez tax form 2013 The person using the article as a component part is eligible for the credit or refund. Federal ez tax form 2013   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. Federal ez tax form 2013 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. Federal ez tax form 2013   See also Conditions to allowance in chapter 5. Federal ez tax form 2013 Tire credit. Federal ez tax form 2013   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. Federal ez tax form 2013 The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Federal ez tax form 2013 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. Federal ez tax form 2013 Prev  Up  Next   Home   More Online Publications
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Letter 2257C Frequently Asked Questions (FAQs)

What is the letter telling me?

This letter is in response to your oral or written request for a pay off amount for any balance due account you have with us.

What do I have to do?

Pay the amount indicated by the date provided in the letter.

How much time do I have?

The pay off date is included in the letter.

What happens if I don't take any action?

If you cannot make this payment you should call us immediately to make other arrangements to pay.

Who should I contact?

A telephone number will be provided in the letter. The person who answers the phone will assist you.

What if I don't agree or have already taken corrective action?

If you do not agree with this letter, call us immediately at the number included. We will do our best to help you. If you have called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

Page Last Reviewed or Updated: 30-Jan-2014

The Federal Ez Tax Form 2013

Federal ez tax form 2013 Index A Accuracy of deposits rule, Accuracy of Deposits Rule Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Federal ez tax form 2013 , Additional Medicare Tax withholding adjustments. Federal ez tax form 2013 Adjustments, 13. Federal ez tax form 2013 Reporting Adjustments to Form 941 or Form 944 Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Federal ez tax form 2013 , Withholding of social security and Medicare taxes on nonresident aliens. Federal ez tax form 2013 Allocated tips, Allocated tips. Federal ez tax form 2013 Archer MSAs, Health Savings Accounts and medical savings accounts. Federal ez tax form 2013 Assistance (see Tax help) B Backup withholding, Nonpayroll Income Tax Withholding Business expenses, employee, Employee business expense reimbursements. Federal ez tax form 2013 C Calendar, Calendar Certain foreign persons treated as American employers, Foreign persons treated as American employers. Federal ez tax form 2013 Change of business address or responsible party, Change of Business Address or Responsible Party COBRA premium assistance credit, COBRA premium assistance credit. Federal ez tax form 2013 Correcting employment taxes, Correcting employment taxes. Federal ez tax form 2013 Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments D Delivery services, private, Private Delivery Services Depositing taxes Penalties, Deposit Penalties Rules, 11. Federal ez tax form 2013 Depositing Taxes Differential wage payments, Differential wage payments. Federal ez tax form 2013 E E-file, Electronic filing by reporting agents. Federal ez tax form 2013 Election worker, State and local government employers. Federal ez tax form 2013 Electronic, Electronic deposit requirement. Federal ez tax form 2013 Electronic deposit requirement, Electronic deposit requirement. Federal ez tax form 2013 Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement. Federal ez tax form 2013 Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents. Federal ez tax form 2013 Eligibility for employment, Hiring New Employees Employees defined, Employee status under common law. Federal ez tax form 2013 Employer identification number (EIN), 1. Federal ez tax form 2013 Employer Identification Number (EIN) Employer responsibilities, Paying Wages, Pensions, or Annuities F Family employees, 3. Federal ez tax form 2013 Family Employees Final return, Final return. Federal ez tax form 2013 Form 944, 12. Federal ez tax form 2013 Filing Form 941 or Form 944 Fringe benefits, Fringe benefits. Federal ez tax form 2013 FUTA tax, 14. Federal ez tax form 2013 Federal Unemployment (FUTA) Tax G Government employers, Federal Government employers. Federal ez tax form 2013 H Health insurance plans, Health insurance plans. Federal ez tax form 2013 Health Savings Accounts (HSAs), Health Savings Accounts and medical savings accounts. Federal ez tax form 2013 Hiring new employees, Hiring New Employees Household employees, Exceptions. Federal ez tax form 2013 I Income tax withholding, Income Tax Withholding, 16. Federal ez tax form 2013 How To Use the Income Tax Withholding Tables Information returns, Information Returns International social security agreements, International social security agreements. Federal ez tax form 2013 L Long-term care insurance, Health insurance plans. Federal ez tax form 2013 Lookback period, When To Deposit M Meals and lodging, Meals and lodging. Federal ez tax form 2013 Medical care, Medical care reimbursements. Federal ez tax form 2013 Medical savings accounts, Health Savings Accounts and medical savings accounts. Federal ez tax form 2013 Medicare tax, Social Security and Medicare Taxes Mileage, Per diem or other fixed allowance. Federal ez tax form 2013 Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Moving expenses. Federal ez tax form 2013 N New employees, Hiring New Employees Noncash wages, Wages not paid in money. Federal ez tax form 2013 Nonemployee compensation, Nonpayroll Income Tax Withholding P Part-time workers, Part-Time Workers Payroll period, 8. Federal ez tax form 2013 Payroll Period Penalties, Deposit Penalties, Penalties. Federal ez tax form 2013 Private delivery services, Private Delivery Services Publications (see Tax help) R Reconciling Forms W-2 and Forms 941 or 944, Reconciling Forms W-2, W-3, and 941 or 944. Federal ez tax form 2013 Recordkeeping, Recordkeeping Reimbursements, Accountable plan. Federal ez tax form 2013 , Nonaccountable plan. Federal ez tax form 2013 , Per diem or other fixed allowance. Federal ez tax form 2013 Repayments, wages, Wage Repayments S Seasonal employers, Exceptions. Federal ez tax form 2013 Semiweekly deposit schedule, Semiweekly Deposit Schedule Sick pay, Sick pay. Federal ez tax form 2013 Social security and Medicare taxes, Social Security and Medicare Taxes Social security number, employee, 4. Federal ez tax form 2013 Employee's Social Security Number (SSN) Spouse, Business Owned and Operated by Spouses Standard mileage rate, Per diem or other fixed allowance. Federal ez tax form 2013 Statutory employees, Employee status under common law. Federal ez tax form 2013 Statutory nonemployees, Statutory employees. Federal ez tax form 2013 Successor employer, Successor employer. Federal ez tax form 2013 , Successor employer. Federal ez tax form 2013 Supplemental wages, 7. Federal ez tax form 2013 Supplemental Wages T Tax help, How To Get Tax Help Telephone help, Telephone Help Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay. Federal ez tax form 2013 Tip Rate Determination Agreement, Tip Rate Determination and Education Program. Federal ez tax form 2013 Tip Rate Determination and Education Program, Tip Rate Determination and Education Program. Federal ez tax form 2013 Tips, 6. Federal ez tax form 2013 Tips, Tips treated as supplemental wages. Federal ez tax form 2013 Trust fund recovery penalty, Trust fund recovery penalty. Federal ez tax form 2013 TTY/TDD information, How To Get Tax Help U Unemployment tax, federal, 14. Federal ez tax form 2013 Federal Unemployment (FUTA) Tax V Vacation pay, Vacation pay. Federal ez tax form 2013 W Wage repayments, Wage Repayments Wages defined, 5. Federal ez tax form 2013 Wages and Other Compensation Wages not paid in money, Wages not paid in money. Federal ez tax form 2013 Withholding Backup, Nonpayroll Income Tax Withholding Certificate, Using Form W-4 to figure withholding. Federal ez tax form 2013 Exemption, Exemption from federal income tax withholding. Federal ez tax form 2013 Fringe benefits, Withholding on fringe benefits. Federal ez tax form 2013 Income tax, Income Tax Withholding Levies, Amounts exempt from levy on wages, salary, and other income. Federal ez tax form 2013 Nonresident aliens, Withholding of social security and Medicare taxes on nonresident aliens. Federal ez tax form 2013 Pensions and annuities, Nonpayroll Income Tax Withholding Percentage method, Percentage Method Social security and Medicare taxes, Social Security and Medicare Taxes Table instructions, 16. Federal ez tax form 2013 How To Use the Income Tax Withholding Tables Tips, Tips treated as supplemental wages. Federal ez tax form 2013 Wage bracket method, Wage Bracket Method Z Zero wage return, Paying Wages, Pensions, or Annuities Prev  Up     Home   More Online Publications