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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Where Do I Send My Federal Tax Return 2012

Irs Easy FormForm 1040x 2013Federal 1040xDownload 1040xTax Forms Ez1040x EfileHow To Amend Tax ReturnFree Download Irs 1040 FormForm 1040ez 2011File 2005 Taxes Online FreeHow To File An Amended Return For 2012Free E File 2011 TaxesAmend Tax Return Online FreeIrs 1040 Ez Form 2012H&r Block Free EditionFree Tax Preparation For MilitaryAarp Tax HelpCan I File My 2011 And 2012 Taxes TogetherTaxact Online 20122012 Free Tax ReturnFree 1040How To Amend A Tax Return 2012Military Tax HelpHow To Amend 2011 Tax Return TurbotaxHow To Amend Your TaxesVita Tax Locations 2012How To Ammend A Tax ReturnIncome Tax PreparationFree Tax ServicesFree Tax Form1040x 2011 FormFile An Extension OnlineState Income Taxes More:label_state_20income_20taxes More:financialsoftAmended Tax Return 2013FreefileFile Tax Extension For 2011 FreeFile State ReturnVita Free Tax HelpHow To File Prior Year Tax Returns1040x Electronically File

Where Do I Send My Federal Tax Return 2012

Where do i send my federal tax return 2012 Publication 541 - Additional Material Prev  Up  Next   Home   More Online Publications
Español

Family History and Genealogy

Find Census, immigration, and military records, and record-finding aids for genealogists and family historians.

Back to Top

The Where Do I Send My Federal Tax Return 2012

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