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Turbo Tax Form 1040x

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Turbo Tax Form 1040x

Turbo tax form 1040x 5. Turbo tax form 1040x   Manufacturers Taxes Table of Contents Importer. Turbo tax form 1040x Use considered sale. Turbo tax form 1040x Lease considered sale. Turbo tax form 1040x Bonus goods. Turbo tax form 1040x Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Turbo tax form 1040x Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Turbo tax form 1040x CoalExported. Turbo tax form 1040x Taxable TiresQualifying intercity or local bus. Turbo tax form 1040x Qualifying school bus. Turbo tax form 1040x Gas Guzzler TaxVehicles not subject to tax. Turbo tax form 1040x Imported automobiles. Turbo tax form 1040x VaccinesConditions to allowance. Turbo tax form 1040x 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. Turbo tax form 1040x Manufacturer. Turbo tax form 1040x   The term “manufacturer” includes a producer or importer. Turbo tax form 1040x 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. Turbo tax form 1040x 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. Turbo tax form 1040x   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Turbo tax form 1040x 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. Turbo tax form 1040x Importer. Turbo tax form 1040x   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. Turbo tax form 1040x Sale. Turbo tax form 1040x   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. Turbo tax form 1040x Use considered sale. Turbo tax form 1040x   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Turbo tax form 1040x Lease considered sale. Turbo tax form 1040x   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Turbo tax form 1040x 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. Turbo tax form 1040x Manufacturers taxes based on sale price. Turbo tax form 1040x   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. Turbo tax form 1040x The taxes imposed on coal are based either on the sale price or the weight. Turbo tax form 1040x   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. Turbo tax form 1040x However, you include certain charges made when a taxable article is sold and you exclude others. Turbo tax form 1040x To figure the price on which you base the tax, use the following rules. Turbo tax form 1040x Include both the following charges in the price. Turbo tax form 1040x Any charge for coverings or containers (regardless of their nature). Turbo tax form 1040x Any charge incident to placing the article in a condition packed ready for shipment. Turbo tax form 1040x Exclude all the following amounts from the price. Turbo tax form 1040x The manufacturers excise tax, whether or not it is stated as a separate charge. Turbo tax form 1040x The transportation charges pursuant to the sale. Turbo tax form 1040x The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Turbo tax form 1040x 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. Turbo tax form 1040x Discounts, rebates, and similar allowances actually granted to the purchaser. Turbo tax form 1040x Local advertising charges. Turbo tax form 1040x 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. Turbo tax form 1040x Charges for warranty paid at the purchaser's option. Turbo tax form 1040x 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. Turbo tax form 1040x Bonus goods. Turbo tax form 1040x   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Turbo tax form 1040x Figure the tax only on the sale price attributable to the taxable articles. Turbo tax form 1040x Example. Turbo tax form 1040x A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Turbo tax form 1040x The sale price of the shipment is $1,500. Turbo tax form 1040x The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Turbo tax form 1040x 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). Turbo tax form 1040x The remaining $375 is allocated to the nontaxable articles. Turbo tax form 1040x Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Turbo tax form 1040x When the title passes depends on the intention of the parties as gathered from the contract of sale. Turbo tax form 1040x In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Turbo tax form 1040x If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Turbo tax form 1040x The manufacturer is liable for the tax. Turbo tax form 1040x Partial payments. Turbo tax form 1040x   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. Turbo tax form 1040x To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Turbo tax form 1040x Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Turbo tax form 1040x Sale of an article to a state or local government for the exclusive use of the state or local government. Turbo tax form 1040x This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Turbo tax form 1040x State is defined in Definitions in chapter 1. Turbo tax form 1040x Sale of an article to a nonprofit educational organization for its exclusive use. Turbo tax form 1040x This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Turbo tax form 1040x Nonprofit educational organization is defined under Communications Tax in chapter 4. Turbo tax form 1040x Sale of an article to a qualified blood collector organization. Turbo tax form 1040x This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Turbo tax form 1040x Qualified blood collector organizations are defined under Communications Tax in chapter 4. Turbo tax form 1040x Sale of an article for use by the purchaser as supplies for vessels. Turbo tax form 1040x This exemption does not apply to the taxes on coal and vaccines. Turbo tax form 1040x 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. Turbo tax form 1040x 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. Turbo tax form 1040x This exemption does not apply to the tax on coal and tires. Turbo tax form 1040x Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Turbo tax form 1040x 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. Turbo tax form 1040x Sale of an article for export or for resale by the purchaser to a second purchaser for export. Turbo tax form 1040x The article may be exported to a foreign country or to a possession of the United States. Turbo tax form 1040x A vaccine shipped to a possession of the United States is not considered to be exported. Turbo tax form 1040x 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. Turbo tax form 1040x Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Turbo tax form 1040x S. Turbo tax form 1040x jurisdiction in Alaska. Turbo tax form 1040x For tire exemptions, see section 4221(e)(2). Turbo tax form 1040x Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Turbo tax form 1040x Registration requirements. Turbo tax form 1040x   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Turbo tax form 1040x See the Form 637 instructions for more information. Turbo tax form 1040x Exceptions to registration requirements. Turbo tax form 1040x   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. Turbo tax form 1040x Certification requirement. Turbo tax form 1040x   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. Turbo tax form 1040x 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. Turbo tax form 1040x   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. Turbo tax form 1040x See Regulations section 48. Turbo tax form 1040x 4221-5(c) for the certificate requirements. Turbo tax form 1040x   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. Turbo tax form 1040x See Regulations section 48. Turbo tax form 1040x 4221-4(d) for the certificate requirements. Turbo tax form 1040x Proof of export requirement. Turbo tax form 1040x   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Turbo tax form 1040x See Regulations section 48. Turbo tax form 1040x 4221-3(d) for evidence that qualifies as proof of exportation. Turbo tax form 1040x Proof of resale for further manufacture requirement. Turbo tax form 1040x   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. Turbo tax form 1040x See Regulations section 48. Turbo tax form 1040x 4221-2(c) for evidence that qualifies as proof of resale. Turbo tax form 1040x Information to be furnished to purchaser. Turbo tax form 1040x   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. Turbo tax form 1040x 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. Turbo tax form 1040x The claim must set forth in detail the facts upon which the claim is based. Turbo tax form 1040x Uses, sales, and exports. Turbo tax form 1040x   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). Turbo tax form 1040x Export. Turbo tax form 1040x   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. Turbo tax form 1040x In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Turbo tax form 1040x Price readjustments. Turbo tax form 1040x   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. Turbo tax form 1040x Conditions to allowance. Turbo tax form 1040x   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. Turbo tax form 1040x The claimant sold the article at a tax-excluded price. Turbo tax form 1040x The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Turbo tax form 1040x The person has obtained the written consent of the ultimate vendor to make the claim. Turbo tax form 1040x The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Turbo tax form 1040x Claim for further manufacture. Turbo tax form 1040x   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Turbo tax form 1040x The name and address of the manufacturer and the date of payment. Turbo tax form 1040x An identification of the article for which the credit or refund is claimed. Turbo tax form 1040x The amount of tax paid on the article and the date on which it was paid. Turbo tax form 1040x 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. Turbo tax form 1040x An identification of the second article. Turbo tax form 1040x   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. Turbo tax form 1040x The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Turbo tax form 1040x Claim for price readjustment. Turbo tax form 1040x   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. Turbo tax form 1040x A description of the circumstances that gave rise to the price readjustment. Turbo tax form 1040x An identification of the article whose price was readjusted. Turbo tax form 1040x The price at which the article was sold. Turbo tax form 1040x The amount of tax paid on the article and the date on which it was paid. Turbo tax form 1040x The name and address of the purchaser. Turbo tax form 1040x The amount repaid to the purchaser or credited to the purchaser's account. Turbo tax form 1040x Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Turbo tax form 1040x This includes any parts or accessories sold on or in connection with the sale of those articles. Turbo tax form 1040x Pay this tax with Form 720. Turbo tax form 1040x No tax deposits are required. Turbo tax form 1040x Sport fishing equipment includes all the following items. Turbo tax form 1040x 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. Turbo tax form 1040x 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)). Turbo tax form 1040x 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. Turbo tax form 1040x Fishing tip-ups and tilts. Turbo tax form 1040x Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Turbo tax form 1040x See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Turbo tax form 1040x Fishing rods and fishing poles. Turbo tax form 1040x   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Turbo tax form 1040x The tax is paid by the manufacturer, producer, or importer. Turbo tax form 1040x Fishing tackle boxes. Turbo tax form 1040x   The tax on fishing tackle boxes is 3% of the sales price. Turbo tax form 1040x The tax is paid by the manufacturer, producer, or importer. Turbo tax form 1040x Electric outboard boat motors. Turbo tax form 1040x   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Turbo tax form 1040x This includes any parts or accessories sold on or in connection with the sale of those articles. Turbo tax form 1040x Certain equipment resale. Turbo tax form 1040x   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Turbo tax form 1040x If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Turbo tax form 1040x 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. Turbo tax form 1040x The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Turbo tax form 1040x   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. Turbo tax form 1040x The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Turbo tax form 1040x Related person. Turbo tax form 1040x   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). Turbo tax form 1040x Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Turbo tax form 1040x 11) of the sales price. Turbo tax form 1040x The tax is paid by the manufacturer, producer, or importer. Turbo tax form 1040x It applies to bows having a peak draw weight of 30 pounds or more. Turbo tax form 1040x 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. Turbo tax form 1040x Pay this tax with Form 720. Turbo tax form 1040x No tax deposits are required. Turbo tax form 1040x Arrow Shafts The tax on arrow shafts is listed on Form 720. Turbo tax form 1040x 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. Turbo tax form 1040x It measures 18 inches or more in overall length. Turbo tax form 1040x It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Turbo tax form 1040x Exemption for certain wooden arrows. Turbo tax form 1040x   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. Turbo tax form 1040x It measures 5/16 of an inch or less in diameter. Turbo tax form 1040x It is not suitable for use with a taxable bow, described earlier. Turbo tax form 1040x Pay this tax with Form 720. Turbo tax form 1040x No tax deposits are required. Turbo tax form 1040x Coal A tax is imposed on the first sale of coal mined in the United States. Turbo tax form 1040x The producer of the coal is liable for the tax. Turbo tax form 1040x The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Turbo tax form 1040x 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. Turbo tax form 1040x 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). Turbo tax form 1040x 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. Turbo tax form 1040x Tax rates. Turbo tax form 1040x   The tax on underground-mined coal is the lower of: $1. Turbo tax form 1040x 10 a ton, or 4. Turbo tax form 1040x 4% of the sale price. Turbo tax form 1040x   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Turbo tax form 1040x 4% of the sale price. Turbo tax form 1040x   Coal will be taxed at the 4. Turbo tax form 1040x 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Turbo tax form 1040x 50 a ton for surface-mined coal. Turbo tax form 1040x Apply the tax proportionately if a sale or use includes a portion of a ton. Turbo tax form 1040x Example. Turbo tax form 1040x If you sell 21,000 pounds (10. Turbo tax form 1040x 5 tons) of coal from an underground mine for $525, the price per ton is $50. Turbo tax form 1040x The tax is $1. Turbo tax form 1040x 10 × 10. Turbo tax form 1040x 5 tons ($11. Turbo tax form 1040x 55). Turbo tax form 1040x Coal production. Turbo tax form 1040x   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Turbo tax form 1040x Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Turbo tax form 1040x   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Turbo tax form 1040x In some cases, a single mine may yield coal from both surface mining and underground mining. Turbo tax form 1040x 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. Turbo tax form 1040x Determining tonnage or selling price. Turbo tax form 1040x   The producer pays the tax on coal at the time of sale or use. Turbo tax form 1040x In figuring the selling price for applying the tax, the point of sale is f. Turbo tax form 1040x o. Turbo tax form 1040x b. Turbo tax form 1040x (free on board) mine or f. Turbo tax form 1040x o. Turbo tax form 1040x b. Turbo tax form 1040x cleaning plant if you clean the coal before selling it. Turbo tax form 1040x This applies even if you sell the coal for a delivered price. Turbo tax form 1040x The f. Turbo tax form 1040x o. Turbo tax form 1040x b. Turbo tax form 1040x mine or f. Turbo tax form 1040x o. Turbo tax form 1040x b. Turbo tax form 1040x 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. Turbo tax form 1040x 4% rate. Turbo tax form 1040x   The tax applies to the full amount of coal sold. Turbo tax form 1040x 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. Turbo tax form 1040x Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Turbo tax form 1040x   Do not include in the sales price the excise tax imposed on coal. Turbo tax form 1040x Coal used by the producer. Turbo tax form 1040x   The tax on coal applies if the coal is used by the producer in other than a mining process. Turbo tax form 1040x A mining process means the same for this purpose as for percentage depletion. Turbo tax form 1040x 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. Turbo tax form 1040x In this case, the tax applies only when you sell the coal. Turbo tax form 1040x 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. Turbo tax form 1040x 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. Turbo tax form 1040x   You must use a constructive sale price to figure the tax under the 4. Turbo tax form 1040x 4% rate if you use the coal in other than a mining process. Turbo tax form 1040x Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Turbo tax form 1040x o. Turbo tax form 1040x b. Turbo tax form 1040x mine or cleaning plant. Turbo tax form 1040x Normally, you use the same constructive price used to figure your percentage depletion deduction. Turbo tax form 1040x Blending. Turbo tax form 1040x   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. Turbo tax form 1040x Figure the tax separately for each type of coal in the blend. Turbo tax form 1040x 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. Turbo tax form 1040x 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. Turbo tax form 1040x However, the tax is limited to 4. Turbo tax form 1040x 4% of the sale price per ton of the blended coal. Turbo tax form 1040x Exemption from tax. Turbo tax form 1040x   The tax does not apply to sales of lignite and imported coal. Turbo tax form 1040x The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Turbo tax form 1040x Exported. Turbo tax form 1040x   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. Turbo tax form 1040x   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. Turbo tax form 1040x 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. Turbo tax form 1040x   Proof of export includes any of the following items. Turbo tax form 1040x A copy of the export bill of lading issued by the delivering carrier. Turbo tax form 1040x A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Turbo tax form 1040x A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Turbo tax form 1040x If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Turbo tax form 1040x Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Turbo tax form 1040x A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Turbo tax form 1040x 0945 ($. Turbo tax form 1040x 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. Turbo tax form 1040x The three categories for reporting the tax and the tax rate are listed below. Turbo tax form 1040x Taxable tires other than biasply or super single tires at $. Turbo tax form 1040x 0945. Turbo tax form 1040x Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Turbo tax form 1040x 04725. Turbo tax form 1040x Taxable tires, super single tires designed for steering at $. Turbo tax form 1040x 0945. Turbo tax form 1040x 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. Turbo tax form 1040x 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. Turbo tax form 1040x A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Turbo tax form 1040x Special rule, manufacturer's retail stores. Turbo tax form 1040x   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. Turbo tax form 1040x Tires on imported articles. Turbo tax form 1040x   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). Turbo tax form 1040x Tires exempt from tax. Turbo tax form 1040x   The tax on taxable tires does not apply to the following items. Turbo tax form 1040x 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. Turbo tax form 1040x Tire carcasses not suitable for commercial use. Turbo tax form 1040x Tires for use on qualifying intercity, local, and school buses. Turbo tax form 1040x For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Turbo tax form 1040x Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Turbo tax form 1040x Tires of a type used exclusively on mobile machinery. Turbo tax form 1040x A taxable tire used on mobile machinery is not exempt from tax. Turbo tax form 1040x Qualifying intercity or local bus. Turbo tax form 1040x   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). Turbo tax form 1040x Qualifying school bus. Turbo tax form 1040x   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Turbo tax form 1040x Credit or refund. Turbo tax form 1040x   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. Turbo tax form 1040x   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. Turbo tax form 1040x   The person who paid the tax is eligible to make the claim. Turbo tax form 1040x 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. Turbo tax form 1040x 5 miles per gallon. Turbo tax form 1040x If you import an automobile for personal use, you may be liable for this tax. Turbo tax form 1040x Figure the tax on Form 6197, as discussed later. Turbo tax form 1040x The tax rate is based on fuel economy rating. Turbo tax form 1040x The tax rates for the gas guzzler tax are shown on Form 6197. Turbo tax form 1040x A person that lengthens an existing automobile is the manufacturer of an automobile. Turbo tax form 1040x Automobiles. Turbo tax form 1040x   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. Turbo tax form 1040x Vehicles not subject to tax. Turbo tax form 1040x   For the gas guzzler tax, the following vehicles are not considered automobiles. Turbo tax form 1040x Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Turbo tax form 1040x Vehicles operated exclusively on a rail or rails. Turbo tax form 1040x 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. Turbo tax form 1040x Vehicles treated under 49 U. Turbo tax form 1040x S. Turbo tax form 1040x C. Turbo tax form 1040x 32901 (1978) as non-passenger automobiles. Turbo tax form 1040x This includes limousines manufactured primarily to transport more than 10 persons. Turbo tax form 1040x   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. Turbo tax form 1040x   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Turbo tax form 1040x Model type. Turbo tax form 1040x   Model type is a particular class of automobile as determined by EPA regulations. Turbo tax form 1040x Fuel economy. Turbo tax form 1040x   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Turbo tax form 1040x 1 mile as figured by the EPA. Turbo tax form 1040x Imported automobiles. Turbo tax form 1040x   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Turbo tax form 1040x 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. Turbo tax form 1040x   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. Turbo tax form 1040x   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. Turbo tax form 1040x 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). Turbo tax form 1040x   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. Turbo tax form 1040x Exemptions. Turbo tax form 1040x   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. Turbo tax form 1040x However, see Vehicles not subject to tax, earlier. Turbo tax form 1040x Form 6197. Turbo tax form 1040x   Use Form 6197 to figure your tax liability for each quarter. Turbo tax form 1040x Attach Form 6197 to your Form 720 for the quarter. Turbo tax form 1040x See the Form 6197 instructions for more information and the one-time filing rules. Turbo tax form 1040x Credit or refund. Turbo tax form 1040x   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. Turbo tax form 1040x For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Turbo tax form 1040x Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Turbo tax form 1040x A taxable vaccine means any of the following vaccines. Turbo tax form 1040x Any vaccine containing diphtheria toxoid. Turbo tax form 1040x Any vaccine containing tetanus toxoid. Turbo tax form 1040x Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Turbo tax form 1040x Any vaccine containing polio virus. Turbo tax form 1040x Any vaccine against measles. Turbo tax form 1040x Any vaccine against mumps. Turbo tax form 1040x Any vaccine against rubella. Turbo tax form 1040x Any vaccine against hepatitis A. Turbo tax form 1040x Any vaccine against hepatitis B. Turbo tax form 1040x Any vaccine against chicken pox. Turbo tax form 1040x Any vaccine against rotavirus gastroenteritis. Turbo tax form 1040x Any HIB vaccine. Turbo tax form 1040x Any conjugate vaccine against streptococcus pneumoniae. Turbo tax form 1040x Any trivalent vaccine against influenza or any other vaccine against influenza. Turbo tax form 1040x Any meningococcal vaccine. Turbo tax form 1040x Any vaccine against the human papillomavirus. Turbo tax form 1040x 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. Turbo tax form 1040x The tax is $. Turbo tax form 1040x 75 per dose of each taxable vaccine. Turbo tax form 1040x The tax per dose on a vaccine that contains more than one taxable vaccine is $. Turbo tax form 1040x 75 times the number of taxable vaccines. Turbo tax form 1040x Taxable use. Turbo tax form 1040x   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. Turbo tax form 1040x Credit or refund. Turbo tax form 1040x   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. Turbo tax form 1040x The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Turbo tax form 1040x Conditions to allowance. Turbo tax form 1040x   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. Turbo tax form 1040x Taxable Medical Devices Taxable medical devices. Turbo tax form 1040x   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Turbo tax form 1040x 3% (. Turbo tax form 1040x 023) of the sales price. Turbo tax form 1040x 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. Turbo tax form 1040x There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Turbo tax form 1040x 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). Turbo tax form 1040x See T. Turbo tax form 1040x D. Turbo tax form 1040x 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. Turbo tax form 1040x More information. Turbo tax form 1040x   For more information on the medical device tax, see section 4191, T. Turbo tax form 1040x D. Turbo tax form 1040x 9604, and Notice 2012-77. Turbo tax form 1040x You can find T. Turbo tax form 1040x D. Turbo tax form 1040x 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Turbo tax form 1040x R. Turbo tax form 1040x B. Turbo tax form 1040x 2012-52 at www. Turbo tax form 1040x irs. Turbo tax form 1040x gov/pub/irs-irbs/irb12-52. Turbo tax form 1040x pdf. Turbo tax form 1040x Prev  Up  Next   Home   More Online Publications
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The Turbo Tax Form 1040x

Turbo tax form 1040x Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. Turbo tax form 1040x Para pedir formularios y publicaciones. Turbo tax form 1040x Preguntas sobre los impuestos. Turbo tax form 1040x Todo material en esta publicación puede ser reimpreso gratuitamente. Turbo tax form 1040x Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. Turbo tax form 1040x Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. Turbo tax form 1040x Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. Turbo tax form 1040x Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. Turbo tax form 1040x Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. Turbo tax form 1040x Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. Turbo tax form 1040x Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. Turbo tax form 1040x Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. Turbo tax form 1040x La mayor parte de estos cambios se abordan en más detalle en esta publicación. Turbo tax form 1040x Acontecimientos futuros. Turbo tax form 1040x  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. Turbo tax form 1040x irs. Turbo tax form 1040x gov/pub17sp. Turbo tax form 1040x Impuesto Adicional del Medicare. Turbo tax form 1040x  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. Turbo tax form 1040x 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. Turbo tax form 1040x El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Turbo tax form 1040x Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. Turbo tax form 1040x Impuesto sobre los ingresos netos de inversión. Turbo tax form 1040x  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Turbo tax form 1040x Este impuesto es el 3. Turbo tax form 1040x 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Turbo tax form 1040x Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. Turbo tax form 1040x Cambio en las tasas tributarias. Turbo tax form 1040x  La tasa tributaria mayor es de 39. Turbo tax form 1040x 6%. Turbo tax form 1040x Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. Turbo tax form 1040x Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. Turbo tax form 1040x  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. Turbo tax form 1040x Vea el capítulo 16 . Turbo tax form 1040x Gastos médicos y dentales. Turbo tax form 1040x  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. Turbo tax form 1040x 5% si usted o su cónyuge tiene 65 años de edad o más). Turbo tax form 1040x Vea el capítulo 21 . Turbo tax form 1040x Aumento de la cantidad de la exención personal para determinados contribuyentes. Turbo tax form 1040x  La exención personal que le corresponde a usted ha aumentado a $3,900. Turbo tax form 1040x Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Turbo tax form 1040x Vea el capítulo 3 . Turbo tax form 1040x Límite sobre las deducciones detalladas. Turbo tax form 1040x  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Turbo tax form 1040x Vea el capítulo 29 . Turbo tax form 1040x Matrimonio entre el mismo sexo. Turbo tax form 1040x  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. Turbo tax form 1040x Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. Turbo tax form 1040x Vea el capítulo 2 . Turbo tax form 1040x Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. Turbo tax form 1040x Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . Turbo tax form 1040x Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). Turbo tax form 1040x  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). Turbo tax form 1040x Vea el capítulo 5 . Turbo tax form 1040x Créditos tributarios que vencen. Turbo tax form 1040x  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. Turbo tax form 1040x Usted no puede reclamar ninguno de éstos en su declaración del año 2013. Turbo tax form 1040x Vea el capítulo 37 . Turbo tax form 1040x Esquemas de inversión de tipo Ponzi. Turbo tax form 1040x  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. Turbo tax form 1040x Vea el capítulo 25 . Turbo tax form 1040x Método simplificado para la deducción por oficina en el hogar. Turbo tax form 1040x  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. Turbo tax form 1040x Vea la Publicación 587, disponible en inglés. Turbo tax form 1040x Tarifas estándar por milla. Turbo tax form 1040x  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. Turbo tax form 1040x Vea el capítulo 26 . Turbo tax form 1040x Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. Turbo tax form 1040x Vea el capítulo 21 . Turbo tax form 1040x Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. Turbo tax form 1040x Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Turbo tax form 1040x Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. Turbo tax form 1040x Muchos de estos asuntos se explican más adelante en esta publicación. Turbo tax form 1040x Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. Turbo tax form 1040x  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. Turbo tax form 1040x Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. Turbo tax form 1040x Vea el capítulo 1 . Turbo tax form 1040x Proteja su documentación tributaria contra el robo de identidad. Turbo tax form 1040x  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. Turbo tax form 1040x Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. Turbo tax form 1040x Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. Turbo tax form 1040x Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . Turbo tax form 1040x Números de identificación del contribuyente. Turbo tax form 1040x  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. Turbo tax form 1040x Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. Turbo tax form 1040x Por lo general, este número es el número de Seguro Social de la persona. Turbo tax form 1040x Vea el capítulo 1 . Turbo tax form 1040x Ingreso de fuentes en el extranjero. Turbo tax form 1040x  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. Turbo tax form 1040x Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. Turbo tax form 1040x Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). Turbo tax form 1040x Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. Turbo tax form 1040x Para más detalles, vea la Publicación 54, Tax Guide for U. Turbo tax form 1040x S. Turbo tax form 1040x Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. Turbo tax form 1040x Activos financieros extranjeros. Turbo tax form 1040x  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. Turbo tax form 1040x Vea www. Turbo tax form 1040x IRS. Turbo tax form 1040x gov/form8938, en inglés, para más detalles. Turbo tax form 1040x Prórroga automática de 6 meses para presentar la declaración de impuestos. Turbo tax form 1040x  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. Turbo tax form 1040x Vea el capítulo 1 . Turbo tax form 1040x Incluya su número de teléfono en la declaración. Turbo tax form 1040x  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. Turbo tax form 1040x Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. Turbo tax form 1040x Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. Turbo tax form 1040x Pago de los impuestos. Turbo tax form 1040x   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. Turbo tax form 1040x Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. Turbo tax form 1040x Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. Turbo tax form 1040x Vea el capítulo 1 . Turbo tax form 1040x Maneras más rápidas de presentar su declaración. Turbo tax form 1040x  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. Turbo tax form 1040x Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. Turbo tax form 1040x Vea el capítulo 1 . Turbo tax form 1040x Presentación electrónica gratuita de la declaración. Turbo tax form 1040x  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. Turbo tax form 1040x Vea el capítulo 1 . Turbo tax form 1040x Cambio de dirección. Turbo tax form 1040x  Si cambia de dirección, debe notificarle al IRS. Turbo tax form 1040x Vea el tema titulado Cambio de Dirección , en el capítulo 1. Turbo tax form 1040x Reembolsos de una declaración presentada fuera de plazo. Turbo tax form 1040x  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. Turbo tax form 1040x Vea el capítulo 1 . Turbo tax form 1040x Declaraciones de impuestos frívolas. Turbo tax form 1040x  El IRS ha publicado una lista de posturas identificadas como frívolas. Turbo tax form 1040x La multa por presentar una declaración de impuestos frívola es de $5,000. Turbo tax form 1040x Vea el capítulo 1 . Turbo tax form 1040x Reclamación errónea de reembolso o crédito. Turbo tax form 1040x  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. Turbo tax form 1040x Vea el capítulo 1 . Turbo tax form 1040x Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. Turbo tax form 1040x   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. Turbo tax form 1040x Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. Turbo tax form 1040x Servicio a los contribuyentes. Turbo tax form 1040x  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. Turbo tax form 1040x Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Turbo tax form 1040x Mandato para preparadores de impuestos sobre el sistema e-file. Turbo tax form 1040x  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. Turbo tax form 1040x Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. Turbo tax form 1040x Inspector General del Tesoro para la Administración Tributaria. Turbo tax form 1040x   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). Turbo tax form 1040x Puede mantenerse anónimo. Turbo tax form 1040x Fotografías de niños desaparecidos. Turbo tax form 1040x  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). Turbo tax form 1040x Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. Turbo tax form 1040x Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. Turbo tax form 1040x Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. Turbo tax form 1040x La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. Turbo tax form 1040x Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. Turbo tax form 1040x Cómo está organizada esta publicación. Turbo tax form 1040x   Esta publicación sigue de cerca el Formulario 1040, U. Turbo tax form 1040x S. Turbo tax form 1040x Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. Turbo tax form 1040x Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. Turbo tax form 1040x Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. Turbo tax form 1040x No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. Turbo tax form 1040x Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. Turbo tax form 1040x   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. Turbo tax form 1040x Qué se incluye en esta publicación. Turbo tax form 1040x   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. Turbo tax form 1040x La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. Turbo tax form 1040x Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. Turbo tax form 1040x Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. Turbo tax form 1040x La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. Turbo tax form 1040x   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. Turbo tax form 1040x También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. Turbo tax form 1040x   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. Turbo tax form 1040x Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. Turbo tax form 1040x Iconos. Turbo tax form 1040x   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. Turbo tax form 1040x Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. Turbo tax form 1040x Qué no se incluye en esta publicación. Turbo tax form 1040x   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. Turbo tax form 1040x Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). Turbo tax form 1040x   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. Turbo tax form 1040x Publicación 535, Business Expenses (Gastos de negocios), en inglés. Turbo tax form 1040x Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. Turbo tax form 1040x Ayuda del IRS. Turbo tax form 1040x   Existen muchas maneras en que puede obtener ayuda del IRS. Turbo tax form 1040x Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Turbo tax form 1040x Comentarios y sugerencias. Turbo tax form 1040x   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Turbo tax form 1040x   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbo tax form 1040x NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Turbo tax form 1040x Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. Turbo tax form 1040x   Usted nos puede enviar comentarios desde la página web www. Turbo tax form 1040x irs. Turbo tax form 1040x gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). Turbo tax form 1040x   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Turbo tax form 1040x Para pedir formularios y publicaciones. Turbo tax form 1040x   Visite www. Turbo tax form 1040x irs. Turbo tax form 1040x gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. Turbo tax form 1040x  Internal Revenue Service 1201 N. Turbo tax form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Turbo tax form 1040x   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Turbo tax form 1040x gov/espanol o llame al 1-800-829-1040. Turbo tax form 1040x No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. Turbo tax form 1040x Misión del IRS. Turbo tax form 1040x   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. Turbo tax form 1040x Tabla 1. Turbo tax form 1040x Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. Turbo tax form 1040x Un sitio en Internet o una dirección de correo electrónico. Turbo tax form 1040x Una dirección que podría necesitar. Turbo tax form 1040x Documentos que debería mantener en su documentación personal. Turbo tax form 1040x Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. Turbo tax form 1040x Un número de teléfono importante. Turbo tax form 1040x Información que podría necesitar. Turbo tax form 1040x Prev  Up  Next   Home   More Online Publications