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Online Tax Filing 1040nr

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Online Tax Filing 1040nr

Online tax filing 1040nr Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Online tax filing 1040nr Tax questions. Online tax filing 1040nr 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. Online tax filing 1040nr irs. Online tax filing 1040nr gov/pub515. Online tax filing 1040nr What's New Deposit interest paid to certain nonresident alien individuals. Online tax filing 1040nr  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. Online tax filing 1040nr Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. Online tax filing 1040nr See Deposit interest paid to certain nonresident alien individuals in 2013. Online tax filing 1040nr Portfolio interest. Online tax filing 1040nr . Online tax filing 1040nr  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. Online tax filing 1040nr Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. Online tax filing 1040nr See Portfolio interest. Online tax filing 1040nr U. Online tax filing 1040nr S. Online tax filing 1040nr real property interest. Online tax filing 1040nr  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Online tax filing 1040nr The provision has been extended through 2013. Online tax filing 1040nr The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Online tax filing 1040nr S. Online tax filing 1040nr real property interest will continue to apply to any distribution from a RIC. Online tax filing 1040nr See Qualified investment entities under U. Online tax filing 1040nr S. Online tax filing 1040nr Real Property Interest. Online tax filing 1040nr Interest-related dividends and short-term capital gain dividends received from mutual funds. Online tax filing 1040nr  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. Online tax filing 1040nr These provisions have been extended through 2013. Online tax filing 1040nr Partnership withholding rate on effectively connected income. Online tax filing 1040nr  For 2013, the rate for withholding on noncorporate partners has increased to 39. Online tax filing 1040nr 6%. Online tax filing 1040nr The rate for corporate partners remains 35%. Online tax filing 1040nr Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. Online tax filing 1040nr  If you made U. Online tax filing 1040nr S. Online tax filing 1040nr -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. Online tax filing 1040nr See Amounts paid to qualified securities lenders . Online tax filing 1040nr Electronic deposits. Online tax filing 1040nr  You must make all deposits of taxes electronically. Online tax filing 1040nr Substitute forms. Online tax filing 1040nr  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. Online tax filing 1040nr If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. Online tax filing 1040nr See Penalties. Online tax filing 1040nr Filing electronically. Online tax filing 1040nr  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. Online tax filing 1040nr You get to the system through the Internet at fire. Online tax filing 1040nr irs. Online tax filing 1040nr gov. Online tax filing 1040nr 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. Online tax filing 1040nr The IRS will not mail error reports for files that are bad. Online tax filing 1040nr Qualified intermediaries. Online tax filing 1040nr  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. Online tax filing 1040nr See Qualified intermediary under Foreign Intermediaries. Online tax filing 1040nr Requests for extensions on Form 8809 must be filed electronically. Online tax filing 1040nr  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. Online tax filing 1040nr See Extension to file Form 1042-S with the IRS. Online tax filing 1040nr Photographs of missing children. Online tax filing 1040nr  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Online tax filing 1040nr Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Online tax filing 1040nr 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. Online tax filing 1040nr 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. Online tax filing 1040nr 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. Online tax filing 1040nr In addition to discussing the rules that apply generally to payments of U. Online tax filing 1040nr S. Online tax filing 1040nr source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. Online tax filing 1040nr S. Online tax filing 1040nr real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. Online tax filing 1040nr S. Online tax filing 1040nr trade or business. Online tax filing 1040nr 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). Online tax filing 1040nr U. Online tax filing 1040nr S. Online tax filing 1040nr 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. Online tax filing 1040nr For information on these provisions, go to www. Online tax filing 1040nr irs. Online tax filing 1040nr gov/fatca. Online tax filing 1040nr Comments and suggestions. Online tax filing 1040nr   We welcome your comments about this publication and your suggestions for future editions. Online tax filing 1040nr   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. Online tax filing 1040nr NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Online tax filing 1040nr Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Online tax filing 1040nr   You can email us at taxforms@irs. Online tax filing 1040nr gov. Online tax filing 1040nr Please put “Publications Comment” on the subject line. Online tax filing 1040nr You can also send us comments from www. Online tax filing 1040nr irs. Online tax filing 1040nr gov/formspubs/. Online tax filing 1040nr Select “Comment on Tax Forms and Publications” under “Information About. Online tax filing 1040nr ”   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. Online tax filing 1040nr Ordering forms and publications. Online tax filing 1040nr   Visit www. Online tax filing 1040nr irs. Online tax filing 1040nr 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. Online tax filing 1040nr Internal Revenue Service 1201 N. Online tax filing 1040nr Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Online tax filing 1040nr   If you have a tax question, check the information available on IRS. Online tax filing 1040nr gov or call 1-800-829-1040. Online tax filing 1040nr We cannot answer tax questions sent to either of the above addresses. Online tax filing 1040nr 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. Online tax filing 1040nr S. Online tax filing 1040nr Tax Guide for Aliens 901 U. Online tax filing 1040nr S. Online tax filing 1040nr 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. Online tax filing 1040nr S. Online tax filing 1040nr Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. Online tax filing 1040nr S. Online tax filing 1040nr Source Income of Foreign Persons 1042-S Foreign Person's U. Online tax filing 1040nr S. Online tax filing 1040nr 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. Online tax filing 1040nr Prev  Up  Next   Home   More Online Publications
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With a debit card and personal identification number (PIN), you can use an Automated Teller Machine (ATM) to withdraw cash, make deposits, or transfer funds between accounts. Some ATMs charge a fee if you are not a member of the ATM network or are making a transaction at a remote location.

Retail purchases can also be made with a debit card. You enter your PIN or sign for the purchase. Some banks charge customers a fee for debit card purchases made with a PIN. Although a debit card looks like a credit card, the money for the purchase is transferred immediately from your bank account to the store's account. When you use a debit card, federal law also does not give you the right to stop payment. You must resolve the problem with the seller.

If you suspect your debit card has been lost or stolen, call the card issuer immediately. While federal law limits your liability for a lost or stolen credit card to $50, your liability for unauthorized use of your ATM or debit card can be much greater, depending on how quickly you report the loss.

  • If you report a debit card missing before it is used, you are not responsible for any unauthorized withdrawals.
  • Your liability is limited to $50 if you report the loss within two business days after you realize your debit card is missing and to $500 if you report the loss after two but before 60 days.
  • If you have not reported an unauthorized use of a debit or ATM card 60 days after your bank mails the statement documenting the unauthorized use, you could lose all the money in your bank account as well as the unused portion of your line of credit established for overdrafts.

Check the policies of your card issuer. Some offer more generous limits on a voluntary basis.

New Federal Reserve rules give debit and ATM card users additional protections covering overdrafts. Generally, banks cover your overdrafts by charging you a fee or offering an overdraft protection plan, similar to a line of credit. Under the new rules, if your bank pays overdrafts, you have the option to opt into this service for most ATM and debit card transactions. Banks must disclose this option, the amount of the overdraft fee, and the customer's right to cancel this service.

Before You Swipe Your Debit Card

Although both credit cards and debit cards are easy ways to pay for your purchases, debit cards have some different levels of consumer protection and the potential for consumer fees. Debit cards are directly connected to your bank account, so when you swipe your card make sure that you have the money in your account to pay immediately. If you don't have enough money in your account, your bank may "loan" the money and pay the overage. However they may charge you up to $35 for this courtesy, even if the dollar amount the bank covered was small. There may also be fees applied to your card when you use your card with your PIN.

Debit cards don't offer as much protection against fraudulent use, or if your card is lost or stolen. Also, if you need to dispute a purchase, you are in a weaker position because the merchant already has the money and it will only be returned if you win the dispute.

Another fact to keep in mind is when you use your debit card to make reservations for hotels or rental cars, a hold is placed on your debit card (and your checking account) which can affect your other pending transactions. Even if the hold is removed, it may take as long as a week to make the funds available to you again.

The Online Tax Filing 1040nr

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