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Irs1040x Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Irs1040x Tax questions. Irs1040x Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. Irs1040x irs. Irs1040x gov/pub54. Irs1040x What's New Exclusion amount. Irs1040x The maximum foreign earned income exclusion is adjusted annually for inflation. Irs1040x For 2013, the maximum exclusion has increased to $97,600. Irs1040x See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. Irs1040x Housing expenses — base amount. Irs1040x The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. Irs1040x The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. Irs1040x For 2013, this amount is $42. Irs1040x 78 per day ($15,616 per year). Irs1040x See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. Irs1040x Housing expenses — maximum amount. Irs1040x The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. Irs1040x See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. Irs1040x Filing requirements. Irs1040x Generally, the amount of income you can receive before you must file an income tax return has increased. Irs1040x These amounts are shown in chapter 1 under Filing Requirements . Irs1040x Self-employment tax rate. Irs1040x For 2013, the self-employment tax rate of 13. Irs1040x 3% has increased to 15. Irs1040x 3%. Irs1040x The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. Irs1040x All net earnings are subject to the Medicare part of the tax. Irs1040x For more information, see chapter 3. Irs1040x IRA limitations for 2013. Irs1040x . Irs1040x The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). Irs1040x You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). Irs1040x If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. Irs1040x See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. Irs1040x Reminders Figuring tax on income not excluded. Irs1040x If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. Irs1040x See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. Irs1040x If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. Irs1040x Form 8938. Irs1040x If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Irs1040x See Form 8938 in chapter 1. Irs1040x Change of address. Irs1040x If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. Irs1040x If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. Irs1040x Photographs of missing children. Irs1040x The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs1040x 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. Irs1040x Introduction This publication discusses special tax rules for U. Irs1040x S. Irs1040x citizens and resident aliens who work abroad or who have income earned in foreign countries. Irs1040x If you are a U. Irs1040x S. Irs1040x citizen or resident alien, your worldwide income generally is subject to U. Irs1040x S. Irs1040x income tax, regardless of where you are living. Irs1040x Also, you are subject to the same income tax filing requirements that apply to U. Irs1040x S. Irs1040x citizens or resident aliens living in the United States. Irs1040x Expatriation tax provisions apply to U. Irs1040x S. Irs1040x citizens who have renounced their citizenship and long-term residents who have ended their residency. Irs1040x These provisions are discussed in chapter 4 of Publication 519, U. Irs1040x S. Irs1040x Tax Guide for Aliens. Irs1040x Resident alien. Irs1040x A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. Irs1040x Green card test. Irs1040x You are a U. Irs1040x S. Irs1040x resident if you were a lawful permanent resident of the United States at any time during the calendar year. Irs1040x This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). Irs1040x Substantial presence test. Irs1040x You are considered a U. Irs1040x S. Irs1040x resident if you meet the substantial presence test for the calendar year. Irs1040x To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. Irs1040x Example. Irs1040x You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Irs1040x To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). Irs1040x Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Irs1040x For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Irs1040x Filing information. Irs1040x Chapter 1 contains general filing information, such as: Whether you must file a U. Irs1040x S. Irs1040x tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. Irs1040x S. Irs1040x resident, and Whether you must pay estimated tax. Irs1040x Withholding tax. Irs1040x Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. Irs1040x S. Irs1040x citizens and resident aliens. Irs1040x Self-employment tax. Irs1040x Chapter 3 discusses who must pay self-employment tax. Irs1040x Foreign earned income exclusion and housing exclusion and deduction. Irs1040x Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. Irs1040x You may qualify to treat up to $97,600 of your income as not taxable by the United States. Irs1040x You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. Irs1040x These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. Irs1040x To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. Irs1040x These rules are explained in chapter 4. Irs1040x If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Irs1040x Exemptions, deductions, and credits. Irs1040x Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. Irs1040x These are generally the same as if you were living in the United States. Irs1040x However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. Irs1040x Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. Irs1040x Tax treaty benefits. Irs1040x Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. Irs1040x It also explains how to get copies of tax treaties. Irs1040x How to get tax help. Irs1040x Chapter 7 is an explanation of how to get information and assistance from the IRS. Irs1040x Questions and answers. Irs1040x Frequently asked questions and answers to those questions are presented in the back of the publication. Irs1040x Comments and suggestions. Irs1040x We welcome your comments about this publication and your suggestions for future editions. Irs1040x You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs1040x NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Irs1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs1040x You can send us comments from www. Irs1040x irs. Irs1040x gov/formspubs/. Irs1040x Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs1040x ” 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. Irs1040x Ordering forms and publications. Irs1040x Visit www. Irs1040x irs. Irs1040x gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Irs1040x Internal Revenue Service 1201 N. Irs1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs1040x If you have a tax question, check the information available on IRS. Irs1040x gov or call 1-800-TAX–FORM (1-800-829-1040). Irs1040x We cannot answer tax questions sent to either of the above addresses. Irs1040x Prev Up Next Home More Online Publications
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Irs1040x Publication 510 - Introductory Material Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Excise Taxes Not Covered What's New Medical device excise tax. Irs1040x The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. Irs1040x 3% (. Irs1040x 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. Irs1040x The tax applies to sales of taxable medical devices after December 31, 2012. Irs1040x See Taxable Medical Devices in chapter 5, later. Irs1040x Tax on seasonal flu vaccines. Irs1040x Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. Irs1040x 75 per dose of taxable vaccine. Irs1040x Previously, only trivalent influenza vaccines were subject to this tax. Irs1040x See Vaccines in chapter 5, later. Irs1040x Patient-centered outcomes research fee. Irs1040x The Act imposes a fee on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4576) to help fund the Patient-Centered Outcomes Research Institute. Irs1040x The fee, required to be reported annually on the 2nd quarter Form 720 and paid by its due date, July 31st, is based on the average number of lives covered under the policy or plan. Irs1040x The fee applies to policy or plan years ending on or after October 1, 2012. Irs1040x See chapter 11, later. Irs1040x Extension of fuel tax credits. Irs1040x The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. Irs1040x Biodiesel or renewable diesel mixture credit. Irs1040x Alternative fuel credit. Irs1040x Alternative fuel mixture credit. Irs1040x See Notice 2013–26 (fuel tax credits) on page 984 of I. Irs1040x R. Irs1040x B. Irs1040x 2013–18 at www. Irs1040x irs. Irs1040x gov/pub/irs-irbs/irb13-18. Irs1040x pdf; also see chapter 2, later. Irs1040x Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. Irs1040x For alternative fuel mixtures produced after December 31, 2011, the section 6426 alternative fuel mixture credit can be claimed on Schedule C (Form 720) only, not on Form 4136, Credit for Federal Tax Paid on Fuels, or Schedule 3 (Form 8849), Claim for Refund of Excise Taxes, and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel, and kerosene. Irs1040x See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. Irs1040x Expiration of alcohol fuel mixture credit. Irs1040x The section 6426 alcohol fuel mixture credit expired after December 31, 2011. Irs1040x Expiration of alcohol fuels credits. Irs1040x The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. Irs1040x Second generation biofuel producer credit and excise tax. Irs1040x The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. Irs1040x After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. Irs1040x The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. Irs1040x You are liable for an excise tax on each gallon of cellulosic or second generation biofuel at the rate you used to figure the credit if you do not use the fuel for the purposes described under Qualified Cellulosic Biofuel Production or Qualified Second Generation Biofuel Production, later. Irs1040x Report the tax on Form 720. Irs1040x See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. Irs1040x Extension of section 40A biodiesel fuels credit. Irs1040x The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. Irs1040x Future developments. Irs1040x The IRS has created a page on IRS. Irs1040x gov that includes information about Publication 510 at www. Irs1040x irs. Irs1040x gov/pub510. Irs1040x Information about any future developments will be posted on that page. Irs1040x Reminders Publication 510 updates. Irs1040x Publication 510 is not updated annually. Irs1040x Instead, it will be updated only when there are major changes in the tax law. Irs1040x Use of international air travel facilities. Irs1040x Generally, the tax on the use of international air travel facilities increases annually. Irs1040x See the Instructions for Form 720 for the tax rate. Irs1040x For more information, see Air Transportation Taxes in chapter 4. Irs1040x Aviation fuels for use in foreign trade. Irs1040x Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. Irs1040x Arrow shafts, tax rate. Irs1040x Generally, the tax on arrow shafts increases annually. Irs1040x See Form 720 for the tax rate. Irs1040x Disregarded entities and qualified subchapter S subsidiaries. Irs1040x Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. Irs1040x QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. Irs1040x 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). Irs1040x These actions cannot take place under the owner's taxpayer identification number (TIN). Irs1040x Some QSubs and disregarded entities may already have an EIN. Irs1040x However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. Irs1040x Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). Irs1040x For more information on these regulations, see Treasury Decision (T. Irs1040x D. Irs1040x ) 9356, T. Irs1040x D. Irs1040x 9462, and T. Irs1040x D. Irs1040x 9596. Irs1040x You can find T. Irs1040x D. Irs1040x 9356 on page 675 of Internal Revenue Bulletin (I. Irs1040x R. Irs1040x B. Irs1040x ) 2007-39 at www. Irs1040x irs. Irs1040x gov/pub/irs-irbs/irb07-39. Irs1040x pdf; T. Irs1040x D. Irs1040x 9462 on page 504 of I. Irs1040x R. Irs1040x B. Irs1040x 2009-42 at www. Irs1040x irs. Irs1040x gov/pub/irs-irbs/irb09-42. Irs1040x pdf; and T. Irs1040x D. Irs1040x 9596 on page 84 of I. Irs1040x R. Irs1040x B. Irs1040x 2012-30 at www. Irs1040x irs. Irs1040x gov/pub/irs-irbs/irb12-30. Irs1040x pdf. Irs1040x Registration for certain activities. Irs1040x You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. Irs1040x See the instructions for Form 637 for the list of activities for which you must register. Irs1040x Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. Irs1040x Each business unit that has, or is required to have, a separate employer identification number must be registered. Irs1040x To apply for registration, complete Form 637 and provide the information requested in its instructions. Irs1040x If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. Irs1040x A copy of Form 637 is not a Letter of Registration. Irs1040x Photographs of missing children. Irs1040x The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs1040x 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. Irs1040x Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. Irs1040x It also covers fuel tax credits and refunds. Irs1040x For information on fuel credits against income tax (the section 40 credits for the production of cellulosic biofuel and second generation biofuel, and the section 40A credit for biodiesel and renewable diesel used as fuel) see the instructions for Form 6478 and Form 8864, Biodiesel and Renewable Diesel Fuels Credit. Irs1040x Comments and suggestions. Irs1040x We welcome your comments about this publication and your suggestions for future editions. Irs1040x You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Irs1040x NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Irs1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs1040x You can email us at taxforms@irs. Irs1040x gov. Irs1040x Please put “Publications Comment” on the subject line. Irs1040x You can also send us comments from www. Irs1040x irs. Irs1040x gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. Irs1040x 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. Irs1040x Useful Items - You may want to see: Publication 509 Tax Calendars Form (and Instructions) 11-C Occupational Tax and Registration Return for Wagering 637 Application for Registration (For Certain Excise Tax Activities) 720 Quarterly Federal Excise Tax Return 720X Amended Quarterly Federal Excise Tax Return 730 Monthly Tax Return for Wagers 1363 Export Exemption Certificate 2290 Heavy Highway Vehicle Use Tax Return 2290(SP) Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras 4136 Credit for Federal Tax Paid on Fuels 6197 Gas Guzzler Tax 6478 Biofuel Producer Credit 6627 Environmental Taxes 8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8 8864 Biodiesel and Renewable Diesel Fuels Credit Information Returns Form 720-TO, Terminal Operator Report Form 720-CS, Carrier Summary Report See How To Get Tax Help in chapter 17 for information about ordering forms and publications. Irs1040x Guidance You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. Irs1040x R. Irs1040x B. Irs1040x 2005-2 at www. Irs1040x irs. Irs1040x gov/pub/irs-irbs/irb05-02. Irs1040x pdf. Irs1040x Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. Irs1040x R. Irs1040x B. Irs1040x 2005-35 at www. Irs1040x irs. Irs1040x gov/pub/irs-irbs/irb05-35. Irs1040x pdf. Irs1040x Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. Irs1040x R. Irs1040x B. Irs1040x 2005-46 at www. Irs1040x irs. Irs1040x gov/pub/irs-irbs/irb05-46. Irs1040x pdf. Irs1040x Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. Irs1040x R. Irs1040x B. Irs1040x 2006-43 at www. Irs1040x irs. Irs1040x gov/pub/irs-irbs/irb06-43. Irs1040x pdf. Irs1040x Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. Irs1040x R. Irs1040x B. Irs1040x 2008-51 at www. Irs1040x irs. Irs1040x gov/pub/irs-irbs/irb08-51. Irs1040x pdf. Irs1040x Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. Irs1040x R. Irs1040x B. Irs1040x 2010-44 at www. Irs1040x irs. Irs1040x gov/pub/irs-irbs/irb10-44. Irs1040x pdf. Irs1040x Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. Irs1040x R. Irs1040x B. Irs1040x 2012-17 at www. Irs1040x irs. Irs1040x gov/pub/irs-irbs/irb12-17. Irs1040x pdf. Irs1040x Notice 2013-26 (fuel tax credits) on page 984 of I. Irs1040x R. Irs1040x B. Irs1040x 2013-18 at www. Irs1040x irs. Irs1040x gov/pub/irs-irbs/irb13-18. Irs1040x pdf. Irs1040x T. Irs1040x D. Irs1040x 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. Irs1040x R. Irs1040x B. Irs1040x 2012-52 at www. Irs1040x irs. Irs1040x gov/pub/irs-irbs/irb12-52. Irs1040x pdf. Irs1040x T. Irs1040x D. Irs1040x 9602 (patient-centered outcomes research fee) on page 746 of I. Irs1040x R. Irs1040x B. Irs1040x 2012-52 at www. Irs1040x irs. Irs1040x gov/pub/irs-irbs/irb12-52. Irs1040x pdf. Irs1040x Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. Irs1040x R. Irs1040x B. Irs1040x 2012-45 at www. Irs1040x irs. Irs1040x gov/pub/irs-irbs/irb12-45. Irs1040x pdf. Irs1040x T. Irs1040x D. Irs1040x 9621 (indoor tanning services tax) on page 49 of I. Irs1040x R. Irs1040x B. Irs1040x 2013-28 at www. Irs1040x irs. Irs1040x gov/pub/irs-irbs/irb13-28. Irs1040x pdf. Irs1040x Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. Irs1040x For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. Irs1040x ttb. Irs1040x gov. Irs1040x Heavy highway vehicle use tax. Irs1040x You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. Irs1040x The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Irs1040x Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. Irs1040x Note. Irs1040x A Spanish version (Formulario 2290(SP)) is also available. Irs1040x See How To Get Tax Help in chapter 17. Irs1040x Registration of vehicles. Irs1040x Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. Irs1040x Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. Irs1040x If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 1-866-699-4096 (toll free) from the United States, and 1-859-669-5733 (not toll free) from Canada and Mexico. Irs1040x The hours of service are 8:00 a. Irs1040x m. Irs1040x to 6:00 p. Irs1040x m. Irs1040x Eastern time. Irs1040x Wagering tax and occupational tax. Irs1040x The information on wagering tax can be found in the instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering. Irs1040x Prev Up Next Home More Online Publications