File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Free 1040 State Tax Forms

Free Tax SoftwareTax Correction FormWhere Can I File 2011 Taxes OnlineCollege Student Tax ReturnTax Amendment FormState E File2010 Tax TablesHow To File A Amended Tax ReturnTax Return Preparation State Income TaxesFree Taxes H And R BlockI Forgot To File My 2012 TaxesIrs Gov 2011 Tax FormsSnaptaxCan I File My 1040x OnlineHandrblockFiling Taxes As Unemployed2012 Tax Return Online FreeAmend 2009 Taxes2010 1040ez Form2009 Form 1040 EzForm 1040x OnlineFree H And R BlockFree Efile State Tax ReturnHow To File Taxes If You Are Self Employed2014 1040ez FormsFree Federal State Tax FormsAmend A ReturnTaxact 2012 Free Tax ReturnFiling Taxes For 2011Free E File Tax ReturnIrs Tax Forms 2012 1040aWhat Is 1040x1040x Tax ReturnH & R Block Free FileFile For An ExtensionFree E File 2011 TaxesFile My 2012 Taxes Online FreeFree 1040x Tax FormsFreetaxusa 2007H And R Block Free Taxes

Free 1040 State Tax Forms

Free 1040 state tax forms 6. Free 1040 state tax forms   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Free 1040 state tax forms Vehicles not considered highway vehicles. Free 1040 state tax forms Idling reduction device. Free 1040 state tax forms Separate purchase. Free 1040 state tax forms Leases. Free 1040 state tax forms Exported vehicle. Free 1040 state tax forms Tax on resale of tax-paid trailers and semitrailers. Free 1040 state tax forms Use treated as sale. Free 1040 state tax forms Sale. Free 1040 state tax forms Long-term lease. Free 1040 state tax forms Short-term lease. Free 1040 state tax forms Related person. Free 1040 state tax forms Exclusions from tax base. Free 1040 state tax forms Sales not at arm's length. Free 1040 state tax forms Installment sales. Free 1040 state tax forms Repairs and modifications. Free 1040 state tax forms Further manufacture. Free 1040 state tax forms Rail trailers and rail vans. Free 1040 state tax forms Parts and accessories. Free 1040 state tax forms Trash containers. Free 1040 state tax forms House trailers. Free 1040 state tax forms Camper coaches or bodies for self-propelled mobile homes. Free 1040 state tax forms Farm feed, seed, and fertilizer equipment. Free 1040 state tax forms Ambulances and hearses. Free 1040 state tax forms Truck-tractors. Free 1040 state tax forms Concrete mixers. Free 1040 state tax forms Registration requirement. Free 1040 state tax forms Further manufacture. Free 1040 state tax 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. Free 1040 state tax forms Truck chassis and bodies. Free 1040 state tax forms Truck trailer and semitrailer chassis and bodies. Free 1040 state tax forms Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Free 1040 state tax 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. Free 1040 state tax forms A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Free 1040 state tax forms A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Free 1040 state tax forms A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Free 1040 state tax forms The seller is liable for the tax. Free 1040 state tax forms Chassis or body. Free 1040 state tax 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. Free 1040 state tax forms Highway vehicle. Free 1040 state tax 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. Free 1040 state tax forms Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Free 1040 state tax 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. Free 1040 state tax forms A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Free 1040 state tax forms A special kind of cargo, goods, supplies, or materials. Free 1040 state tax forms Some off-highway task unrelated to highway transportation, except as discussed next. Free 1040 state tax forms Vehicles not considered highway vehicles. Free 1040 state tax forms   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Free 1040 state tax forms Specially designed mobile machinery for nontransportation functions. Free 1040 state tax forms A self-propelled vehicle is not a highway vehicle if all the following apply. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax forms Vehicles specially designed for off-highway transportation. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax forms It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Free 1040 state tax forms Nontransportation trailers and semitrailers. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax forms Gross vehicle weight. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax forms   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. Free 1040 state tax forms Platform truck bodies 21 feet or less in length. Free 1040 state tax forms Dry freight and refrigerated truck van bodies 24 feet or less in length. Free 1040 state tax forms Dump truck bodies with load capacities of 8 cubic yards or less. Free 1040 state tax forms Refuse packer truck bodies with load capacities of 20 cubic yards or less. Free 1040 state tax forms For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Free 1040 state tax forms R. Free 1040 state tax forms B. Free 1040 state tax forms 2005-14 at www. Free 1040 state tax forms irs. Free 1040 state tax forms gov/pub/irs-irbs/irb05-14. Free 1040 state tax forms pdf. Free 1040 state tax forms   The gross vehicle weight means the maximum total weight of a loaded vehicle. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax forms The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. Free 1040 state tax forms See Regulations section 145. Free 1040 state tax forms 4051-1(e)(3) for more information. Free 1040 state tax forms Parts or accessories. Free 1040 state tax forms   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Free 1040 state tax 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. Free 1040 state tax forms The tax applies in this case whether or not the retailer bills the parts or accessories separately. Free 1040 state tax 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. Free 1040 state tax forms The tax applies unless there is evidence to the contrary. Free 1040 state tax 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. Free 1040 state tax forms The tax does not apply to parts and accessories that are spares or replacements. Free 1040 state tax 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. Free 1040 state tax forms Idling reduction device. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax forms The EPA discusses idling reduction technologies on its website at www. Free 1040 state tax forms epa. Free 1040 state tax forms gov/smartway/technology/idling. Free 1040 state tax forms htm. Free 1040 state tax forms Separate purchase. Free 1040 state tax forms   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Free 1040 state tax forms The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Free 1040 state tax forms The installation occurs within 6 months after the vehicle is first placed in service. Free 1040 state tax forms   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Free 1040 state tax forms   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Free 1040 state tax forms This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Free 1040 state tax forms   The tax does not apply if the installed part or accessory is a replacement part or accessory. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax forms Example. Free 1040 state tax forms You bought a taxable vehicle and placed it in service on April 8. Free 1040 state tax forms On May 3, you bought and installed parts and accessories at a cost of $850. Free 1040 state tax forms On July 15, you bought and installed parts and accessories for $300. Free 1040 state tax forms Tax of $138 (12% of $1,150) applies on July 15. Free 1040 state tax forms Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Free 1040 state tax forms First retail sale defined. Free 1040 state tax 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. Free 1040 state tax 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). Free 1040 state tax forms The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Free 1040 state tax 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. Free 1040 state tax forms There is no registration requirement. Free 1040 state tax forms Leases. Free 1040 state tax 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. Free 1040 state tax forms The tax is imposed on the lessor at the time of the lease. Free 1040 state tax 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. Free 1040 state tax forms The tax is imposed on the lessor at the time of the lease. Free 1040 state tax forms Exported vehicle. Free 1040 state tax 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. Free 1040 state tax forms Tax on resale of tax-paid trailers and semitrailers. Free 1040 state tax forms   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Free 1040 state tax forms The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. Free 1040 state tax forms The credit cannot exceed the tax on the resale. Free 1040 state tax forms See Regulations section 145. Free 1040 state tax forms 4052-1(a)(4) for information on the conditions to allowance for the credit. Free 1040 state tax forms Use treated as sale. Free 1040 state tax 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. Free 1040 state tax forms Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Free 1040 state tax forms The tax attaches when the use begins. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax forms Presumptive retail sales price. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax forms Table 6-1 outlines the appropriate tax base calculation for various transactions. Free 1040 state tax forms   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Free 1040 state tax forms But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Free 1040 state tax forms Sale. Free 1040 state tax 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. Free 1040 state tax forms Long-term lease. Free 1040 state tax 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. Free 1040 state tax forms Short-term lease. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax forms Related person. Free 1040 state tax forms   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Free 1040 state tax 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. Free 1040 state tax forms Table 6-1. Free 1040 state tax forms Tax Base IF the transaction is a. Free 1040 state tax forms . Free 1040 state tax forms . Free 1040 state tax forms THEN figuring the base by using the. Free 1040 state tax forms . Free 1040 state tax forms . Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax forms   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Free 1040 state tax forms However, you do add a markup if all the following apply. Free 1040 state tax forms You do not perform any significant activities relating to the processing of the sale of a taxable article. Free 1040 state tax forms The main reason for processing the sale through you is to avoid or evade the presumed markup. Free 1040 state tax 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. Free 1040 state tax forms In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. Free 1040 state tax forms Determination of tax base. Free 1040 state tax forms   These rules apply to both normal retail sales price and presumptive retail sales price computations. Free 1040 state tax 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. Free 1040 state tax forms However, see Presumptive retail sales price, earlier. Free 1040 state tax forms Exclusions from tax base. Free 1040 state tax forms   Exclude from the tax base the retail excise tax imposed on the sale. Free 1040 state tax 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. Free 1040 state tax forms Also exclude the value of any used component of the article furnished by the first user of the article. Free 1040 state tax 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. Free 1040 state tax forms These expenses are those incurred in delivery from the retail dealer to the customer. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax forms Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Free 1040 state tax forms Sales not at arm's length. Free 1040 state tax 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. Free 1040 state tax forms   A sale is not at arm's length if either of the following apply. Free 1040 state tax 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. Free 1040 state tax forms The sale is made under special arrangements between a seller and a purchaser. Free 1040 state tax forms Installment sales. Free 1040 state tax 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. Free 1040 state tax forms The tax is figured on the entire sales price. Free 1040 state tax forms No part of the tax is deferred because the sales price is paid in installments. Free 1040 state tax forms Repairs and modifications. Free 1040 state tax 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. Free 1040 state tax forms This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Free 1040 state tax forms However, this exception generally does not apply to an article that was not subject to the tax when it was new. Free 1040 state tax forms Further manufacture. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax forms Combining an article with an item in this list does not give rise to taxability. Free 1040 state tax forms However, see Parts or accessories discussed earlier. Free 1040 state tax forms Articles exempt from tax. Free 1040 state tax forms   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Free 1040 state tax forms Rail trailers and rail vans. Free 1040 state tax 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). Free 1040 state tax forms Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Free 1040 state tax forms Parts and accessories. Free 1040 state tax 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. Free 1040 state tax forms Trash containers. Free 1040 state tax forms   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Free 1040 state tax forms It is designed to be used as a trash container. Free 1040 state tax forms It is not designed to carry freight other than trash. Free 1040 state tax forms It is not designed to be permanently mounted on or affixed to a truck chassis or body. Free 1040 state tax forms House trailers. Free 1040 state tax forms   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Free 1040 state tax forms Camper coaches or bodies for self-propelled mobile homes. Free 1040 state tax 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. Free 1040 state tax forms Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Free 1040 state tax forms Farm feed, seed, and fertilizer equipment. Free 1040 state tax forms   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. Free 1040 state tax 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. Free 1040 state tax forms Ambulances and hearses. Free 1040 state tax forms   This is any ambulance, hearse, or combination ambulance-hearse. Free 1040 state tax forms Truck-tractors. Free 1040 state tax forms   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Free 1040 state tax forms Concrete mixers. Free 1040 state tax 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. Free 1040 state tax forms This exemption does not apply to the chassis on which the article is mounted. Free 1040 state tax forms Sales exempt from tax. Free 1040 state tax forms   The following sales are ordinarily exempt from tax. Free 1040 state tax forms Sales to a state or local government for its exclusive use. Free 1040 state tax forms Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Free 1040 state tax forms Sales to a nonprofit educational organization for its exclusive use. Free 1040 state tax 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. Free 1040 state tax forms Sales for use by the purchaser for further manufacture of other taxable articles (see below). Free 1040 state tax forms Sales for export or for resale by the purchaser to a second purchaser for export. Free 1040 state tax forms Sales to the United Nations for official use. Free 1040 state tax forms Registration requirement. Free 1040 state tax forms   In general, the seller and buyer must be registered for a sale to be tax free. Free 1040 state tax forms See the Form 637 instructions for more information. Free 1040 state tax 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. Free 1040 state tax forms Further manufacture. Free 1040 state tax 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. Free 1040 state tax forms Credits or refunds. Free 1040 state tax 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. Free 1040 state tax forms The person using the article as a component part is eligible for the credit or refund. Free 1040 state tax 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. Free 1040 state tax 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. Free 1040 state tax forms   See also Conditions to allowance in chapter 5. Free 1040 state tax forms Tire credit. Free 1040 state tax 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. Free 1040 state tax forms The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Free 1040 state tax 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. Free 1040 state tax forms Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

CP 297A - Notice of Levy and Notice of Your Right to a Hearing

Details About This Notice:
Sample Content: Page 1, Page 2
Purpose:   We send CP 297A to notify the recipient of our levy and of  their right to a hearing.
Reason for Issuance:   There is a balance due on the recipient's account we've previously asked them to pay. We're sending the notice to inform them the account is still unpaid and to notify them of our levy and of their right to receive appeals consideration.
Account Balance:   Balance Due
Possible Enclosures:  

Frequently Asked Questions About This Notice

Page Last Reviewed or Updated: 31-Mar-2014

The Free 1040 State Tax Forms

Free 1040 state tax forms Index Symbols 401(k) Plan Elective Deferrals, Elective Deferrals (401(k) Plans) Safe harbor, Safe harbor 401(k) plan. Free 1040 state tax forms A Annual additions, Annual additions. Free 1040 state tax forms Annual benefits, Annual benefits. Free 1040 state tax forms Assistance (see Tax help) Automatic Enrollment, Automatic Enrollment B Business, definition, Business. Free 1040 state tax forms C Common-law employee, Common-law employee. Free 1040 state tax forms Compensation, Compensation. Free 1040 state tax forms Contribution Defined, Contribution. Free 1040 state tax forms Limits Qualified plans, Limits on Contributions and Benefits SEP-IRAs, Contribution Limits SIMPLE IRA plan, Contribution Limits D Deduction Defined, SIMPLE plans. Free 1040 state tax forms , Deduction. Free 1040 state tax forms Deduction worksheet for self-employed, Figuring your deduction. Free 1040 state tax forms Defined benefit plan Deduction limits, Defined benefit plans. Free 1040 state tax forms Limits on contributions, Defined benefit plan. Free 1040 state tax forms Defined contribution plan Automatic Enrollment, Automatic Enrollment Deduction limits, Defined contribution plans. Free 1040 state tax forms Eligible automatic contribution arrangement, Eligible automatic contribution arrangement. Free 1040 state tax forms Forfeitures, Forfeiture. Free 1040 state tax forms Limits on contributions, Defined contribution plan. Free 1040 state tax forms Money purchase pension plan, Money purchase pension plan. Free 1040 state tax forms Profit-sharing plan, Profit-sharing plan. Free 1040 state tax forms Qualified automatic contribution arrangement, Qualified automatic contribution arrangement. Free 1040 state tax forms Definitions you need to know, Definitions You Need To Know Disqualified person, Prohibited Transactions Distributions (withdrawals), Distributions (Withdrawals) E EACA, Eligible automatic contribution arrangement. Free 1040 state tax forms Earned income, Earned income. Free 1040 state tax forms Eligible automatic contribution arrangement, Eligible automatic contribution arrangement. Free 1040 state tax forms Employees Eligible, Eligible employee. Free 1040 state tax forms Excludable, Excludable employees. Free 1040 state tax forms Highly compensated, Highly compensated employee. Free 1040 state tax forms Leased, Leased employee. Free 1040 state tax forms Employer Defined, Employer. Free 1040 state tax forms Excess Deferrals, Treatment of Excess Deferrals Excise tax, Excise Tax on Reversion of Plan Assets Nondeductible (excess) contributions, Excise Tax for Nondeductible (Excess) Contributions Reduced benefit accrual, Notification of Significant Benefit Accrual Reduction SEP excess contributions, Excise tax. Free 1040 state tax forms Excludable employees, Excludable employees. Free 1040 state tax forms F Form 1040, Where To Deduct Contributions, Reporting the tax. Free 1040 state tax forms 1099-R, Reporting corrective distributions on Form 1099-R. Free 1040 state tax forms 5304–SIMPLE, How To Set Up a SIMPLE IRA Plan 5305–S, Setting up a SIMPLE IRA. Free 1040 state tax forms 5305–SA, Setting up a SIMPLE IRA. Free 1040 state tax forms 5305–SEP, Formal written agreement. Free 1040 state tax forms 5305–SIMPLE, How To Set Up a SIMPLE IRA Plan 5310, Form 5310. Free 1040 state tax forms 5329, Reporting the tax. Free 1040 state tax forms 5330, Reporting the tax. Free 1040 state tax forms , Tax on excess contributions of highly compensated employees. Free 1040 state tax forms , Excise Tax on Reversion of Plan Assets, Payment of the 15% tax. Free 1040 state tax forms 5500, Form 5500. Free 1040 state tax forms , Electronic filing of Forms 5500 and 5500-SF. Free 1040 state tax forms 5500-EZ, Form 5500-EZ. Free 1040 state tax forms Form W-2, Reporting on Form W-2. Free 1040 state tax forms Schedule K (Form 1065), Where To Deduct Contributions Free tax services, Free help with your return. Free 1040 state tax forms H Highly compensated employee, Highly compensated employee. Free 1040 state tax forms K Keogh plans (see Qualified plans) L Leased employee, Leased employee. Free 1040 state tax forms N Net earnings from self-employment, Net earnings from self-employment. Free 1040 state tax forms Notification requirements, Notification Requirement P Participant, definition, Participant. Free 1040 state tax forms Participation, Participation. Free 1040 state tax forms Partner, definition, Partner. Free 1040 state tax forms Publications (see Tax help) Q QACA, Qualified automatic contribution arrangement. Free 1040 state tax forms Qualified automatic contribution arrangement, Qualified automatic contribution arrangement. Free 1040 state tax forms Qualified Plan, definition, Qualified plan. Free 1040 state tax forms Qualified plans, Limits on Contributions and Benefits Assignment of benefits, Benefits must not be assigned or alienated. Free 1040 state tax forms Benefits starting date, Benefit payment must begin when required. Free 1040 state tax forms Contributions, Contributions, Employer Contributions, Limits on Contributions and Benefits, When Contributions Are Considered Made, Where To Deduct Contributions Deduction limits, Deduction Limits, Defined contribution plans. Free 1040 state tax forms , Defined benefit plans. Free 1040 state tax forms , Deduction Limit for Self-Employed Individuals, Carryover of Excess Contributions, Excise Tax for Nondeductible (Excess) Contributions Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Deductions, Employer Deduction Deferrals, Treatment of contributions. Free 1040 state tax forms , Reporting on Form W-2. Free 1040 state tax forms Defined benefit plan, Defined Benefit Plan Defined contribution plan, Defined Contribution Plan Distributions, Distributions Minimum, Required Distributions Required beginning date, Required beginning date. Free 1040 state tax forms Rollover, Rollover. Free 1040 state tax forms Tax on excess benefits, Tax on Excess Benefits Tax on premature, Tax on Early Distributions Tax treatment, Tax Treatment of Distributions Elective Deferrals, Elective Deferrals (401(k) Plans) Limits, Limit on Elective Deferrals Employee nondeductible contributions, Employee Contributions Excess Deferrals, Treatment of Excess Deferrals Investing plan assets, Investing Plan Assets Kinds of plans, Kinds of Plans Leased employees, Leased employee. Free 1040 state tax forms Minimum requirements Coverage, Minimum coverage requirement must be met. Free 1040 state tax forms Funding, Minimum Funding Requirement Vesting, Minimum vesting standard must be met. Free 1040 state tax forms Prohibited transactions, Prohibited Transactions Qualification rules, Qualification Rules Rate Table for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Reporting requirements, Reporting Requirements Setting up, Setting Up a Qualified Plan Qualified Plans Survivor benefits, Survivor benefits. Free 1040 state tax forms Qualified Roth Contribution Program, Qualified Roth Contribution Program R Rate Table for Self-Employed, Rate table for self-employed. Free 1040 state tax forms Rate Worksheet for Self-Employed, Rate worksheet for self-employed. Free 1040 state tax forms Required distributions, Required Distributions Rollovers, Rollover. Free 1040 state tax forms S Safe harbor 401(k) plan, Safe harbor 401(k) plan. Free 1040 state tax forms Salary reduction arrangement, Deferral percentage. Free 1040 state tax forms , Limit on Elective Deferrals Salary Reduction Simplified Employee Pension(SARSEP), Salary Reduction Simplified Employee Pensions (SARSEPs) SARSEP ADP test, SARSEP ADP test. Free 1040 state tax forms Section 402(f) notice, Section 402(f) Notice. Free 1040 state tax forms Self-employed individual, Self-employed individual. Free 1040 state tax forms SEP plans Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Rate Table for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Reporting and Disclosure, Reporting and Disclosure Requirements SEP-IRAs Contributions, Contributions for yourself. Free 1040 state tax forms Deductible contributions, Deducting Contributions, Excise tax. Free 1040 state tax forms Carryover of excess contributions, Carryover of Excess SEP Contributions Deduction limits, Deduction Limit for Contributions for Participants Limits for self-employed, Deduction Limit for Self-Employed Individuals When to deduct, When To Deduct Contributions Where to deduct, Where To Deduct Contributions Distributions (withdrawals), Distributions (Withdrawals) Eligible employee, Eligible employee. Free 1040 state tax forms Excludable employees, Excludable employees. Free 1040 state tax forms SIMPLE IRA plan Compensation, Compensation. Free 1040 state tax forms Contributions, Contribution Limits Deductions, Nonelective contributions. Free 1040 state tax forms Distributions(withdrawals), Distributions (Withdrawals) Employee election period, Election period. Free 1040 state tax forms Employer matching contributions, Employer matching contributions. Free 1040 state tax forms Excludable employees, Excludable employees. Free 1040 state tax forms Notification requirements, Notification Requirement When to deduct contributions, When To Deduct Contributions SIMPLE plans, Who Can Set Up a SIMPLE IRA Plan?, Reporting on Form W-2. Free 1040 state tax forms SIMPLE 401(k), SIMPLE 401(k) Plan SIMPLE IRA plan, SIMPLE IRA Plan Simplified employee pension (SEP), Salary Reduction Simplified Employee Pensions (SARSEPs) Salary reduction arrangement Compensation of self-employed individuals, Compensation of self-employed individuals. Free 1040 state tax forms Employee compensation, Employee compensation. Free 1040 state tax forms Who can have a SARSEP, Who can have a SARSEP? SEP-IRA contributions, How Much Can I Contribute? Setting up a SEP, Setting Up a SEP Sixty-day employee election period, Election period. Free 1040 state tax forms Sole proprietor, definition, Sole proprietor. Free 1040 state tax forms T Tax help, How To Get Tax Help U User fee, User fee. Free 1040 state tax forms W Worksheets Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Prev  Up     Home   More Online Publications