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Free taxes filing Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Free taxes filing Tax questions. Free taxes filing Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. Free taxes filing irs. Free taxes filing gov/pub515. Free taxes filing What's New Deposit interest paid to certain nonresident alien individuals. Free taxes filing  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. Free taxes filing Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. Free taxes filing See Deposit interest paid to certain nonresident alien individuals in 2013. Free taxes filing Portfolio interest. Free taxes filing . Free taxes filing  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. Free taxes filing Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. Free taxes filing See Portfolio interest. Free taxes filing U. Free taxes filing S. Free taxes filing real property interest. Free taxes filing  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Free taxes filing The provision has been extended through 2013. Free taxes filing The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Free taxes filing S. Free taxes filing real property interest will continue to apply to any distribution from a RIC. Free taxes filing See Qualified investment entities under U. Free taxes filing S. Free taxes filing Real Property Interest. Free taxes filing Interest-related dividends and short-term capital gain dividends received from mutual funds. Free taxes filing  The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Free taxes filing These provisions have been extended through 2013. Free taxes filing Partnership withholding rate on effectively connected income. Free taxes filing  For 2013, the rate for withholding on noncorporate partners has increased to 39. Free taxes filing 6%. Free taxes filing The rate for corporate partners remains 35%. Free taxes filing Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. Free taxes filing  If you made U. Free taxes filing S. Free taxes filing -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. Free taxes filing See Amounts paid to qualified securities lenders . Free taxes filing Electronic deposits. Free taxes filing  You must make all deposits of taxes electronically. Free taxes filing Substitute forms. Free taxes filing  Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. Free taxes filing If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. Free taxes filing See Penalties. Free taxes filing Filing electronically. Free taxes filing  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. Free taxes filing You get to the system through the Internet at fire. Free taxes filing irs. Free taxes filing gov. Free taxes filing For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. Free taxes filing The IRS will not mail error reports for files that are bad. Free taxes filing Qualified intermediaries. Free taxes filing  A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. Free taxes filing See Qualified intermediary under Foreign Intermediaries. Free taxes filing Requests for extensions on Form 8809 must be filed electronically. Free taxes filing  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. Free taxes filing See Extension to file Form 1042-S with the IRS. Free taxes filing Photographs of missing children. Free taxes filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free taxes filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free taxes filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free taxes filing Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. Free taxes filing Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. Free taxes filing In addition to discussing the rules that apply generally to payments of U. Free taxes filing S. Free taxes filing source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. Free taxes filing S. Free taxes filing real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. Free taxes filing S. Free taxes filing trade or business. Free taxes filing Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). Free taxes filing U. Free taxes filing S. Free taxes filing withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. Free taxes filing For information on these provisions, go to www. Free taxes filing irs. Free taxes filing gov/fatca. Free taxes filing Comments and suggestions. Free taxes filing   We welcome your comments about this publication and your suggestions for future editions. Free taxes filing   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Free taxes filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free taxes filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free taxes filing   You can email us at taxforms@irs. Free taxes filing gov. Free taxes filing Please put “Publications Comment” on the subject line. Free taxes filing You can also send us comments from www. Free taxes filing irs. Free taxes filing gov/formspubs/. Free taxes filing Select “Comment on Tax Forms and Publications” under “Information About. Free taxes filing ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free taxes filing Ordering forms and publications. Free taxes filing   Visit www. Free taxes filing irs. Free taxes filing gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free taxes filing Internal Revenue Service 1201 N. Free taxes filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free taxes filing   If you have a tax question, check the information available on IRS. Free taxes filing gov or call 1-800-829-1040. Free taxes filing We cannot answer tax questions sent to either of the above addresses. Free taxes filing Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. Free taxes filing S. Free taxes filing Tax Guide for Aliens 901 U. Free taxes filing S. Free taxes filing Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. Free taxes filing S. Free taxes filing Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. Free taxes filing S. Free taxes filing Source Income of Foreign Persons 1042-S Foreign Person's U. Free taxes filing S. Free taxes filing Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. Free taxes filing Prev  Up  Next   Home   More Online Publications
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Free taxes filing 5. Free taxes filing   Manufacturers Taxes Table of Contents Importer. Free taxes filing Use considered sale. Free taxes filing Lease considered sale. Free taxes filing Bonus goods. Free taxes filing Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Free taxes filing Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Free taxes filing CoalExported. Free taxes filing Taxable TiresQualifying intercity or local bus. Free taxes filing Qualifying school bus. Free taxes filing Gas Guzzler TaxVehicles not subject to tax. Free taxes filing Imported automobiles. Free taxes filing VaccinesConditions to allowance. Free taxes filing Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. Free taxes filing Manufacturer. Free taxes filing   The term “manufacturer” includes a producer or importer. Free taxes filing A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. Free taxes filing If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. Free taxes filing   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Free taxes filing The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. Free taxes filing Importer. Free taxes filing   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. Free taxes filing Sale. Free taxes filing   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. Free taxes filing Use considered sale. Free taxes filing   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Free taxes filing Lease considered sale. Free taxes filing   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Free taxes filing However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. Free taxes filing Manufacturers taxes based on sale price. Free taxes filing   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. Free taxes filing The taxes imposed on coal are based either on the sale price or the weight. Free taxes filing   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. Free taxes filing However, you include certain charges made when a taxable article is sold and you exclude others. Free taxes filing To figure the price on which you base the tax, use the following rules. Free taxes filing Include both the following charges in the price. Free taxes filing Any charge for coverings or containers (regardless of their nature). Free taxes filing Any charge incident to placing the article in a condition packed ready for shipment. Free taxes filing Exclude all the following amounts from the price. Free taxes filing The manufacturers excise tax, whether or not it is stated as a separate charge. Free taxes filing The transportation charges pursuant to the sale. Free taxes filing The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Free taxes filing Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. Free taxes filing Discounts, rebates, and similar allowances actually granted to the purchaser. Free taxes filing Local advertising charges. Free taxes filing A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. Free taxes filing Charges for warranty paid at the purchaser's option. Free taxes filing However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. Free taxes filing Bonus goods. Free taxes filing   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Free taxes filing Figure the tax only on the sale price attributable to the taxable articles. Free taxes filing Example. Free taxes filing A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Free taxes filing The sale price of the shipment is $1,500. Free taxes filing The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Free taxes filing Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). Free taxes filing The remaining $375 is allocated to the nontaxable articles. Free taxes filing Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Free taxes filing When the title passes depends on the intention of the parties as gathered from the contract of sale. Free taxes filing In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Free taxes filing If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Free taxes filing The manufacturer is liable for the tax. Free taxes filing Partial payments. Free taxes filing   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. Free taxes filing To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Free taxes filing Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Free taxes filing Sale of an article to a state or local government for the exclusive use of the state or local government. Free taxes filing This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Free taxes filing State is defined in Definitions in chapter 1. Free taxes filing Sale of an article to a nonprofit educational organization for its exclusive use. Free taxes filing This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Free taxes filing Nonprofit educational organization is defined under Communications Tax in chapter 4. Free taxes filing Sale of an article to a qualified blood collector organization. Free taxes filing This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Free taxes filing Qualified blood collector organizations are defined under Communications Tax in chapter 4. Free taxes filing Sale of an article for use by the purchaser as supplies for vessels. Free taxes filing This exemption does not apply to the taxes on coal and vaccines. Free taxes filing Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. Free taxes filing Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. Free taxes filing This exemption does not apply to the tax on coal and tires. Free taxes filing Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Free taxes filing If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and sold them. Free taxes filing Sale of an article for export or for resale by the purchaser to a second purchaser for export. Free taxes filing The article may be exported to a foreign country or to a possession of the United States. Free taxes filing A vaccine shipped to a possession of the United States is not considered to be exported. Free taxes filing If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. Free taxes filing Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Free taxes filing S. Free taxes filing jurisdiction in Alaska. Free taxes filing For tire exemptions, see section 4221(e)(2). Free taxes filing Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Free taxes filing Registration requirements. Free taxes filing   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Free taxes filing See the Form 637 instructions for more information. Free taxes filing Exceptions to registration requirements. Free taxes filing   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. Free taxes filing Certification requirement. Free taxes filing   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. Free taxes filing The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. Free taxes filing   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. Free taxes filing See Regulations section 48. Free taxes filing 4221-5(c) for the certificate requirements. Free taxes filing   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. Free taxes filing See Regulations section 48. Free taxes filing 4221-4(d) for the certificate requirements. Free taxes filing Proof of export requirement. Free taxes filing   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Free taxes filing See Regulations section 48. Free taxes filing 4221-3(d) for evidence that qualifies as proof of exportation. Free taxes filing Proof of resale for further manufacture requirement. Free taxes filing   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. Free taxes filing See Regulations section 48. Free taxes filing 4221-2(c) for evidence that qualifies as proof of resale. Free taxes filing Information to be furnished to purchaser. Free taxes filing   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. Free taxes filing Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. Free taxes filing The claim must set forth in detail the facts upon which the claim is based. Free taxes filing Uses, sales, and exports. Free taxes filing   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). Free taxes filing Export. Free taxes filing   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. Free taxes filing In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Free taxes filing Price readjustments. Free taxes filing   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. Free taxes filing Conditions to allowance. Free taxes filing   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. Free taxes filing The claimant sold the article at a tax-excluded price. Free taxes filing The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Free taxes filing The person has obtained the written consent of the ultimate vendor to make the claim. Free taxes filing The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Free taxes filing Claim for further manufacture. Free taxes filing   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Free taxes filing The name and address of the manufacturer and the date of payment. Free taxes filing An identification of the article for which the credit or refund is claimed. Free taxes filing The amount of tax paid on the article and the date on which it was paid. Free taxes filing Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. Free taxes filing An identification of the second article. Free taxes filing   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. Free taxes filing The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Free taxes filing Claim for price readjustment. Free taxes filing   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. Free taxes filing A description of the circumstances that gave rise to the price readjustment. Free taxes filing An identification of the article whose price was readjusted. Free taxes filing The price at which the article was sold. Free taxes filing The amount of tax paid on the article and the date on which it was paid. Free taxes filing The name and address of the purchaser. Free taxes filing The amount repaid to the purchaser or credited to the purchaser's account. Free taxes filing Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Free taxes filing This includes any parts or accessories sold on or in connection with the sale of those articles. Free taxes filing Pay this tax with Form 720. Free taxes filing No tax deposits are required. Free taxes filing Sport fishing equipment includes all the following items. Free taxes filing Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. Free taxes filing Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). Free taxes filing The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. Free taxes filing Fishing tip-ups and tilts. Free taxes filing Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Free taxes filing See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Free taxes filing Fishing rods and fishing poles. Free taxes filing   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Free taxes filing The tax is paid by the manufacturer, producer, or importer. Free taxes filing Fishing tackle boxes. Free taxes filing   The tax on fishing tackle boxes is 3% of the sales price. Free taxes filing The tax is paid by the manufacturer, producer, or importer. Free taxes filing Electric outboard boat motors. Free taxes filing   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Free taxes filing This includes any parts or accessories sold on or in connection with the sale of those articles. Free taxes filing Certain equipment resale. Free taxes filing   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Free taxes filing If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Free taxes filing If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. Free taxes filing The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Free taxes filing   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. Free taxes filing The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Free taxes filing Related person. Free taxes filing   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). Free taxes filing Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Free taxes filing 11) of the sales price. Free taxes filing The tax is paid by the manufacturer, producer, or importer. Free taxes filing It applies to bows having a peak draw weight of 30 pounds or more. Free taxes filing The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. Free taxes filing Pay this tax with Form 720. Free taxes filing No tax deposits are required. Free taxes filing Arrow Shafts The tax on arrow shafts is listed on Form 720. Free taxes filing The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. Free taxes filing It measures 18 inches or more in overall length. Free taxes filing It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Free taxes filing Exemption for certain wooden arrows. Free taxes filing   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. Free taxes filing It measures 5/16 of an inch or less in diameter. Free taxes filing It is not suitable for use with a taxable bow, described earlier. Free taxes filing Pay this tax with Form 720. Free taxes filing No tax deposits are required. Free taxes filing Coal A tax is imposed on the first sale of coal mined in the United States. Free taxes filing The producer of the coal is liable for the tax. Free taxes filing The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Free taxes filing Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. Free taxes filing A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). Free taxes filing The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. Free taxes filing Tax rates. Free taxes filing   The tax on underground-mined coal is the lower of: $1. Free taxes filing 10 a ton, or 4. Free taxes filing 4% of the sale price. Free taxes filing   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Free taxes filing 4% of the sale price. Free taxes filing   Coal will be taxed at the 4. Free taxes filing 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Free taxes filing 50 a ton for surface-mined coal. Free taxes filing Apply the tax proportionately if a sale or use includes a portion of a ton. Free taxes filing Example. Free taxes filing If you sell 21,000 pounds (10. Free taxes filing 5 tons) of coal from an underground mine for $525, the price per ton is $50. Free taxes filing The tax is $1. Free taxes filing 10 × 10. Free taxes filing 5 tons ($11. Free taxes filing 55). Free taxes filing Coal production. Free taxes filing   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Free taxes filing Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Free taxes filing   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Free taxes filing In some cases, a single mine may yield coal from both surface mining and underground mining. Free taxes filing Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. Free taxes filing Determining tonnage or selling price. Free taxes filing   The producer pays the tax on coal at the time of sale or use. Free taxes filing In figuring the selling price for applying the tax, the point of sale is f. Free taxes filing o. Free taxes filing b. Free taxes filing (free on board) mine or f. Free taxes filing o. Free taxes filing b. Free taxes filing cleaning plant if you clean the coal before selling it. Free taxes filing This applies even if you sell the coal for a delivered price. Free taxes filing The f. Free taxes filing o. Free taxes filing b. Free taxes filing mine or f. Free taxes filing o. Free taxes filing b. Free taxes filing cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. Free taxes filing 4% rate. Free taxes filing   The tax applies to the full amount of coal sold. Free taxes filing However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. Free taxes filing Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Free taxes filing   Do not include in the sales price the excise tax imposed on coal. Free taxes filing Coal used by the producer. Free taxes filing   The tax on coal applies if the coal is used by the producer in other than a mining process. Free taxes filing A mining process means the same for this purpose as for percentage depletion. Free taxes filing For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. Free taxes filing In this case, the tax applies only when you sell the coal. Free taxes filing The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. Free taxes filing However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. Free taxes filing   You must use a constructive sale price to figure the tax under the 4. Free taxes filing 4% rate if you use the coal in other than a mining process. Free taxes filing Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Free taxes filing o. Free taxes filing b. Free taxes filing mine or cleaning plant. Free taxes filing Normally, you use the same constructive price used to figure your percentage depletion deduction. Free taxes filing Blending. Free taxes filing   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. Free taxes filing Figure the tax separately for each type of coal in the blend. Free taxes filing Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. Free taxes filing Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. Free taxes filing However, the tax is limited to 4. Free taxes filing 4% of the sale price per ton of the blended coal. Free taxes filing Exemption from tax. Free taxes filing   The tax does not apply to sales of lignite and imported coal. Free taxes filing The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Free taxes filing Exported. Free taxes filing   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. Free taxes filing   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. Free taxes filing For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. Free taxes filing   Proof of export includes any of the following items. Free taxes filing A copy of the export bill of lading issued by the delivering carrier. Free taxes filing A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Free taxes filing A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Free taxes filing If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Free taxes filing Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Free taxes filing A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Free taxes filing 0945 ($. Free taxes filing 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. Free taxes filing The three categories for reporting the tax and the tax rate are listed below. Free taxes filing Taxable tires other than biasply or super single tires at $. Free taxes filing 0945. Free taxes filing Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Free taxes filing 04725. Free taxes filing Taxable tires, super single tires designed for steering at $. Free taxes filing 0945. Free taxes filing A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. Free taxes filing A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. Free taxes filing A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Free taxes filing Special rule, manufacturer's retail stores. Free taxes filing   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. Free taxes filing Tires on imported articles. Free taxes filing   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). Free taxes filing Tires exempt from tax. Free taxes filing   The tax on taxable tires does not apply to the following items. Free taxes filing Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. Free taxes filing Tire carcasses not suitable for commercial use. Free taxes filing Tires for use on qualifying intercity, local, and school buses. Free taxes filing For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Free taxes filing Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Free taxes filing Tires of a type used exclusively on mobile machinery. Free taxes filing A taxable tire used on mobile machinery is not exempt from tax. Free taxes filing Qualifying intercity or local bus. Free taxes filing   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). Free taxes filing Qualifying school bus. Free taxes filing   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Free taxes filing Credit or refund. Free taxes filing   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. Free taxes filing   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. Free taxes filing   The person who paid the tax is eligible to make the claim. Free taxes filing Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. Free taxes filing 5 miles per gallon. Free taxes filing If you import an automobile for personal use, you may be liable for this tax. Free taxes filing Figure the tax on Form 6197, as discussed later. Free taxes filing The tax rate is based on fuel economy rating. Free taxes filing The tax rates for the gas guzzler tax are shown on Form 6197. Free taxes filing A person that lengthens an existing automobile is the manufacturer of an automobile. Free taxes filing Automobiles. Free taxes filing   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. Free taxes filing Vehicles not subject to tax. Free taxes filing   For the gas guzzler tax, the following vehicles are not considered automobiles. Free taxes filing Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Free taxes filing Vehicles operated exclusively on a rail or rails. Free taxes filing Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. Free taxes filing Vehicles treated under 49 U. Free taxes filing S. Free taxes filing C. Free taxes filing 32901 (1978) as non-passenger automobiles. Free taxes filing This includes limousines manufactured primarily to transport more than 10 persons. Free taxes filing   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. Free taxes filing   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Free taxes filing Model type. Free taxes filing   Model type is a particular class of automobile as determined by EPA regulations. Free taxes filing Fuel economy. Free taxes filing   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Free taxes filing 1 mile as figured by the EPA. Free taxes filing Imported automobiles. Free taxes filing   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Free taxes filing An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. Free taxes filing   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. Free taxes filing   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. Free taxes filing A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). Free taxes filing   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. Free taxes filing Exemptions. Free taxes filing   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. Free taxes filing However, see Vehicles not subject to tax, earlier. Free taxes filing Form 6197. Free taxes filing   Use Form 6197 to figure your tax liability for each quarter. Free taxes filing Attach Form 6197 to your Form 720 for the quarter. Free taxes filing See the Form 6197 instructions for more information and the one-time filing rules. Free taxes filing Credit or refund. Free taxes filing   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. Free taxes filing For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Free taxes filing Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Free taxes filing A taxable vaccine means any of the following vaccines. Free taxes filing Any vaccine containing diphtheria toxoid. Free taxes filing Any vaccine containing tetanus toxoid. Free taxes filing Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Free taxes filing Any vaccine containing polio virus. Free taxes filing Any vaccine against measles. Free taxes filing Any vaccine against mumps. Free taxes filing Any vaccine against rubella. Free taxes filing Any vaccine against hepatitis A. Free taxes filing Any vaccine against hepatitis B. Free taxes filing Any vaccine against chicken pox. Free taxes filing Any vaccine against rotavirus gastroenteritis. Free taxes filing Any HIB vaccine. Free taxes filing Any conjugate vaccine against streptococcus pneumoniae. Free taxes filing Any trivalent vaccine against influenza or any other vaccine against influenza. Free taxes filing Any meningococcal vaccine. Free taxes filing Any vaccine against the human papillomavirus. Free taxes filing The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. Free taxes filing The tax is $. Free taxes filing 75 per dose of each taxable vaccine. Free taxes filing The tax per dose on a vaccine that contains more than one taxable vaccine is $. Free taxes filing 75 times the number of taxable vaccines. Free taxes filing Taxable use. Free taxes filing   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. Free taxes filing Credit or refund. Free taxes filing   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. Free taxes filing The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Free taxes filing Conditions to allowance. Free taxes filing   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. Free taxes filing Taxable Medical Devices Taxable medical devices. Free taxes filing   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Free taxes filing 3% (. Free taxes filing 023) of the sales price. Free taxes filing A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. Free taxes filing There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Free taxes filing There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). Free taxes filing See T. Free taxes filing D. Free taxes filing 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. Free taxes filing More information. Free taxes filing   For more information on the medical device tax, see section 4191, T. Free taxes filing D. Free taxes filing 9604, and Notice 2012-77. Free taxes filing You can find T. Free taxes filing D. Free taxes filing 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Free taxes filing R. Free taxes filing B. Free taxes filing 2012-52 at www. Free taxes filing irs. Free taxes filing gov/pub/irs-irbs/irb12-52. Free taxes filing pdf. Free taxes filing Prev  Up  Next   Home   More Online Publications