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Senior Tax Stimulus Check

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Senior Tax Stimulus Check

Senior tax stimulus check 5. Senior tax stimulus check   Manufacturers Taxes Table of Contents Importer. Senior tax stimulus check Use considered sale. Senior tax stimulus check Lease considered sale. Senior tax stimulus check Bonus goods. Senior tax stimulus check Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Senior tax stimulus check Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Senior tax stimulus check CoalExported. Senior tax stimulus check Taxable TiresQualifying intercity or local bus. Senior tax stimulus check Qualifying school bus. Senior tax stimulus check Gas Guzzler TaxVehicles not subject to tax. Senior tax stimulus check Imported automobiles. Senior tax stimulus check VaccinesConditions to allowance. Senior tax stimulus check 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. Senior tax stimulus check Manufacturer. Senior tax stimulus check   The term “manufacturer” includes a producer or importer. Senior tax stimulus check 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. Senior tax stimulus check 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. Senior tax stimulus check   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Senior tax stimulus check 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. Senior tax stimulus check Importer. Senior tax stimulus check   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. Senior tax stimulus check Sale. Senior tax stimulus check   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. Senior tax stimulus check Use considered sale. Senior tax stimulus check   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Senior tax stimulus check Lease considered sale. Senior tax stimulus check   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Senior tax stimulus check 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. Senior tax stimulus check Manufacturers taxes based on sale price. Senior tax stimulus check   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. Senior tax stimulus check The taxes imposed on coal are based either on the sale price or the weight. Senior tax stimulus check   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. Senior tax stimulus check However, you include certain charges made when a taxable article is sold and you exclude others. Senior tax stimulus check To figure the price on which you base the tax, use the following rules. Senior tax stimulus check Include both the following charges in the price. Senior tax stimulus check Any charge for coverings or containers (regardless of their nature). Senior tax stimulus check Any charge incident to placing the article in a condition packed ready for shipment. Senior tax stimulus check Exclude all the following amounts from the price. Senior tax stimulus check The manufacturers excise tax, whether or not it is stated as a separate charge. Senior tax stimulus check The transportation charges pursuant to the sale. Senior tax stimulus check The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Senior tax stimulus check 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. Senior tax stimulus check Discounts, rebates, and similar allowances actually granted to the purchaser. Senior tax stimulus check Local advertising charges. Senior tax stimulus check 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. Senior tax stimulus check Charges for warranty paid at the purchaser's option. Senior tax stimulus check 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. Senior tax stimulus check Bonus goods. Senior tax stimulus check   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Senior tax stimulus check Figure the tax only on the sale price attributable to the taxable articles. Senior tax stimulus check Example. Senior tax stimulus check A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Senior tax stimulus check The sale price of the shipment is $1,500. Senior tax stimulus check The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Senior tax stimulus check 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). Senior tax stimulus check The remaining $375 is allocated to the nontaxable articles. Senior tax stimulus check Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Senior tax stimulus check When the title passes depends on the intention of the parties as gathered from the contract of sale. Senior tax stimulus check In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Senior tax stimulus check If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Senior tax stimulus check The manufacturer is liable for the tax. Senior tax stimulus check Partial payments. Senior tax stimulus check   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. Senior tax stimulus check To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Senior tax stimulus check Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Senior tax stimulus check Sale of an article to a state or local government for the exclusive use of the state or local government. Senior tax stimulus check This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Senior tax stimulus check State is defined in Definitions in chapter 1. Senior tax stimulus check Sale of an article to a nonprofit educational organization for its exclusive use. Senior tax stimulus check This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Senior tax stimulus check Nonprofit educational organization is defined under Communications Tax in chapter 4. Senior tax stimulus check Sale of an article to a qualified blood collector organization. Senior tax stimulus check This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Senior tax stimulus check Qualified blood collector organizations are defined under Communications Tax in chapter 4. Senior tax stimulus check Sale of an article for use by the purchaser as supplies for vessels. Senior tax stimulus check This exemption does not apply to the taxes on coal and vaccines. Senior tax stimulus check 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. Senior tax stimulus check 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. Senior tax stimulus check This exemption does not apply to the tax on coal and tires. Senior tax stimulus check Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Senior tax stimulus check 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. Senior tax stimulus check Sale of an article for export or for resale by the purchaser to a second purchaser for export. Senior tax stimulus check The article may be exported to a foreign country or to a possession of the United States. Senior tax stimulus check A vaccine shipped to a possession of the United States is not considered to be exported. Senior tax stimulus check 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. Senior tax stimulus check Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Senior tax stimulus check S. Senior tax stimulus check jurisdiction in Alaska. Senior tax stimulus check For tire exemptions, see section 4221(e)(2). Senior tax stimulus check Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Senior tax stimulus check Registration requirements. Senior tax stimulus check   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Senior tax stimulus check See the Form 637 instructions for more information. Senior tax stimulus check Exceptions to registration requirements. Senior tax stimulus check   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. Senior tax stimulus check Certification requirement. Senior tax stimulus check   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. Senior tax stimulus check 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. Senior tax stimulus check   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. Senior tax stimulus check See Regulations section 48. Senior tax stimulus check 4221-5(c) for the certificate requirements. Senior tax stimulus check   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. Senior tax stimulus check See Regulations section 48. Senior tax stimulus check 4221-4(d) for the certificate requirements. Senior tax stimulus check Proof of export requirement. Senior tax stimulus check   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Senior tax stimulus check See Regulations section 48. Senior tax stimulus check 4221-3(d) for evidence that qualifies as proof of exportation. Senior tax stimulus check Proof of resale for further manufacture requirement. Senior tax stimulus check   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. Senior tax stimulus check See Regulations section 48. Senior tax stimulus check 4221-2(c) for evidence that qualifies as proof of resale. Senior tax stimulus check Information to be furnished to purchaser. Senior tax stimulus check   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. Senior tax stimulus check 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. Senior tax stimulus check The claim must set forth in detail the facts upon which the claim is based. Senior tax stimulus check Uses, sales, and exports. Senior tax stimulus check   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). Senior tax stimulus check Export. Senior tax stimulus check   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. Senior tax stimulus check In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Senior tax stimulus check Price readjustments. Senior tax stimulus check   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. Senior tax stimulus check Conditions to allowance. Senior tax stimulus check   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. Senior tax stimulus check The claimant sold the article at a tax-excluded price. Senior tax stimulus check The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Senior tax stimulus check The person has obtained the written consent of the ultimate vendor to make the claim. Senior tax stimulus check The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Senior tax stimulus check Claim for further manufacture. Senior tax stimulus check   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Senior tax stimulus check The name and address of the manufacturer and the date of payment. Senior tax stimulus check An identification of the article for which the credit or refund is claimed. Senior tax stimulus check The amount of tax paid on the article and the date on which it was paid. Senior tax stimulus check 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. Senior tax stimulus check An identification of the second article. Senior tax stimulus check   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. Senior tax stimulus check The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Senior tax stimulus check Claim for price readjustment. Senior tax stimulus check   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. Senior tax stimulus check A description of the circumstances that gave rise to the price readjustment. Senior tax stimulus check An identification of the article whose price was readjusted. Senior tax stimulus check The price at which the article was sold. Senior tax stimulus check The amount of tax paid on the article and the date on which it was paid. Senior tax stimulus check The name and address of the purchaser. Senior tax stimulus check The amount repaid to the purchaser or credited to the purchaser's account. Senior tax stimulus check Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Senior tax stimulus check This includes any parts or accessories sold on or in connection with the sale of those articles. Senior tax stimulus check Pay this tax with Form 720. Senior tax stimulus check No tax deposits are required. Senior tax stimulus check Sport fishing equipment includes all the following items. Senior tax stimulus check 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. Senior tax stimulus check 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)). Senior tax stimulus check 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. Senior tax stimulus check Fishing tip-ups and tilts. Senior tax stimulus check Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Senior tax stimulus check See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Senior tax stimulus check Fishing rods and fishing poles. Senior tax stimulus check   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Senior tax stimulus check The tax is paid by the manufacturer, producer, or importer. Senior tax stimulus check Fishing tackle boxes. Senior tax stimulus check   The tax on fishing tackle boxes is 3% of the sales price. Senior tax stimulus check The tax is paid by the manufacturer, producer, or importer. Senior tax stimulus check Electric outboard boat motors. Senior tax stimulus check   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Senior tax stimulus check This includes any parts or accessories sold on or in connection with the sale of those articles. Senior tax stimulus check Certain equipment resale. Senior tax stimulus check   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Senior tax stimulus check If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Senior tax stimulus check 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. Senior tax stimulus check The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Senior tax stimulus check   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. Senior tax stimulus check The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Senior tax stimulus check Related person. Senior tax stimulus check   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). Senior tax stimulus check Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Senior tax stimulus check 11) of the sales price. Senior tax stimulus check The tax is paid by the manufacturer, producer, or importer. Senior tax stimulus check It applies to bows having a peak draw weight of 30 pounds or more. Senior tax stimulus check 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. Senior tax stimulus check Pay this tax with Form 720. Senior tax stimulus check No tax deposits are required. Senior tax stimulus check Arrow Shafts The tax on arrow shafts is listed on Form 720. Senior tax stimulus check 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. Senior tax stimulus check It measures 18 inches or more in overall length. Senior tax stimulus check It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Senior tax stimulus check Exemption for certain wooden arrows. Senior tax stimulus check   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. Senior tax stimulus check It measures 5/16 of an inch or less in diameter. Senior tax stimulus check It is not suitable for use with a taxable bow, described earlier. Senior tax stimulus check Pay this tax with Form 720. Senior tax stimulus check No tax deposits are required. Senior tax stimulus check Coal A tax is imposed on the first sale of coal mined in the United States. Senior tax stimulus check The producer of the coal is liable for the tax. Senior tax stimulus check The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Senior tax stimulus check 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. Senior tax stimulus check 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). Senior tax stimulus check 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. Senior tax stimulus check Tax rates. Senior tax stimulus check   The tax on underground-mined coal is the lower of: $1. Senior tax stimulus check 10 a ton, or 4. Senior tax stimulus check 4% of the sale price. Senior tax stimulus check   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Senior tax stimulus check 4% of the sale price. Senior tax stimulus check   Coal will be taxed at the 4. Senior tax stimulus check 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Senior tax stimulus check 50 a ton for surface-mined coal. Senior tax stimulus check Apply the tax proportionately if a sale or use includes a portion of a ton. Senior tax stimulus check Example. Senior tax stimulus check If you sell 21,000 pounds (10. Senior tax stimulus check 5 tons) of coal from an underground mine for $525, the price per ton is $50. Senior tax stimulus check The tax is $1. Senior tax stimulus check 10 × 10. Senior tax stimulus check 5 tons ($11. Senior tax stimulus check 55). Senior tax stimulus check Coal production. Senior tax stimulus check   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Senior tax stimulus check Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Senior tax stimulus check   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Senior tax stimulus check In some cases, a single mine may yield coal from both surface mining and underground mining. Senior tax stimulus check 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. Senior tax stimulus check Determining tonnage or selling price. Senior tax stimulus check   The producer pays the tax on coal at the time of sale or use. Senior tax stimulus check In figuring the selling price for applying the tax, the point of sale is f. Senior tax stimulus check o. Senior tax stimulus check b. Senior tax stimulus check (free on board) mine or f. Senior tax stimulus check o. Senior tax stimulus check b. Senior tax stimulus check cleaning plant if you clean the coal before selling it. Senior tax stimulus check This applies even if you sell the coal for a delivered price. Senior tax stimulus check The f. Senior tax stimulus check o. Senior tax stimulus check b. Senior tax stimulus check mine or f. Senior tax stimulus check o. Senior tax stimulus check b. Senior tax stimulus check 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. Senior tax stimulus check 4% rate. Senior tax stimulus check   The tax applies to the full amount of coal sold. Senior tax stimulus check 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. Senior tax stimulus check Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Senior tax stimulus check   Do not include in the sales price the excise tax imposed on coal. Senior tax stimulus check Coal used by the producer. Senior tax stimulus check   The tax on coal applies if the coal is used by the producer in other than a mining process. Senior tax stimulus check A mining process means the same for this purpose as for percentage depletion. Senior tax stimulus check 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. Senior tax stimulus check In this case, the tax applies only when you sell the coal. Senior tax stimulus check 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. Senior tax stimulus check 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. Senior tax stimulus check   You must use a constructive sale price to figure the tax under the 4. Senior tax stimulus check 4% rate if you use the coal in other than a mining process. Senior tax stimulus check Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Senior tax stimulus check o. Senior tax stimulus check b. Senior tax stimulus check mine or cleaning plant. Senior tax stimulus check Normally, you use the same constructive price used to figure your percentage depletion deduction. Senior tax stimulus check Blending. Senior tax stimulus check   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. Senior tax stimulus check Figure the tax separately for each type of coal in the blend. Senior tax stimulus check 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. Senior tax stimulus check 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. Senior tax stimulus check However, the tax is limited to 4. Senior tax stimulus check 4% of the sale price per ton of the blended coal. Senior tax stimulus check Exemption from tax. Senior tax stimulus check   The tax does not apply to sales of lignite and imported coal. Senior tax stimulus check The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Senior tax stimulus check Exported. Senior tax stimulus check   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. Senior tax stimulus check   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. Senior tax stimulus check 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. Senior tax stimulus check   Proof of export includes any of the following items. Senior tax stimulus check A copy of the export bill of lading issued by the delivering carrier. Senior tax stimulus check A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Senior tax stimulus check A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Senior tax stimulus check If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Senior tax stimulus check Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Senior tax stimulus check A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Senior tax stimulus check 0945 ($. Senior tax stimulus check 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. Senior tax stimulus check The three categories for reporting the tax and the tax rate are listed below. Senior tax stimulus check Taxable tires other than biasply or super single tires at $. Senior tax stimulus check 0945. Senior tax stimulus check Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Senior tax stimulus check 04725. Senior tax stimulus check Taxable tires, super single tires designed for steering at $. Senior tax stimulus check 0945. Senior tax stimulus check 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. Senior tax stimulus check 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. Senior tax stimulus check A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Senior tax stimulus check Special rule, manufacturer's retail stores. Senior tax stimulus check   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. Senior tax stimulus check Tires on imported articles. Senior tax stimulus check   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). Senior tax stimulus check Tires exempt from tax. Senior tax stimulus check   The tax on taxable tires does not apply to the following items. Senior tax stimulus check 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. Senior tax stimulus check Tire carcasses not suitable for commercial use. Senior tax stimulus check Tires for use on qualifying intercity, local, and school buses. Senior tax stimulus check For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Senior tax stimulus check Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Senior tax stimulus check Tires of a type used exclusively on mobile machinery. Senior tax stimulus check A taxable tire used on mobile machinery is not exempt from tax. Senior tax stimulus check Qualifying intercity or local bus. Senior tax stimulus check   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). Senior tax stimulus check Qualifying school bus. Senior tax stimulus check   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Senior tax stimulus check Credit or refund. Senior tax stimulus check   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. Senior tax stimulus check   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. Senior tax stimulus check   The person who paid the tax is eligible to make the claim. Senior tax stimulus check 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. Senior tax stimulus check 5 miles per gallon. Senior tax stimulus check If you import an automobile for personal use, you may be liable for this tax. Senior tax stimulus check Figure the tax on Form 6197, as discussed later. Senior tax stimulus check The tax rate is based on fuel economy rating. Senior tax stimulus check The tax rates for the gas guzzler tax are shown on Form 6197. Senior tax stimulus check A person that lengthens an existing automobile is the manufacturer of an automobile. Senior tax stimulus check Automobiles. Senior tax stimulus check   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. Senior tax stimulus check Vehicles not subject to tax. Senior tax stimulus check   For the gas guzzler tax, the following vehicles are not considered automobiles. Senior tax stimulus check Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Senior tax stimulus check Vehicles operated exclusively on a rail or rails. Senior tax stimulus check 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. Senior tax stimulus check Vehicles treated under 49 U. Senior tax stimulus check S. Senior tax stimulus check C. Senior tax stimulus check 32901 (1978) as non-passenger automobiles. Senior tax stimulus check This includes limousines manufactured primarily to transport more than 10 persons. Senior tax stimulus check   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. Senior tax stimulus check   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Senior tax stimulus check Model type. Senior tax stimulus check   Model type is a particular class of automobile as determined by EPA regulations. Senior tax stimulus check Fuel economy. Senior tax stimulus check   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Senior tax stimulus check 1 mile as figured by the EPA. Senior tax stimulus check Imported automobiles. Senior tax stimulus check   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Senior tax stimulus check 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. Senior tax stimulus check   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. Senior tax stimulus check   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. Senior tax stimulus check 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). Senior tax stimulus check   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. Senior tax stimulus check Exemptions. Senior tax stimulus check   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. Senior tax stimulus check However, see Vehicles not subject to tax, earlier. Senior tax stimulus check Form 6197. Senior tax stimulus check   Use Form 6197 to figure your tax liability for each quarter. Senior tax stimulus check Attach Form 6197 to your Form 720 for the quarter. Senior tax stimulus check See the Form 6197 instructions for more information and the one-time filing rules. Senior tax stimulus check Credit or refund. Senior tax stimulus check   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. Senior tax stimulus check For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Senior tax stimulus check Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Senior tax stimulus check A taxable vaccine means any of the following vaccines. Senior tax stimulus check Any vaccine containing diphtheria toxoid. Senior tax stimulus check Any vaccine containing tetanus toxoid. Senior tax stimulus check Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Senior tax stimulus check Any vaccine containing polio virus. Senior tax stimulus check Any vaccine against measles. Senior tax stimulus check Any vaccine against mumps. Senior tax stimulus check Any vaccine against rubella. Senior tax stimulus check Any vaccine against hepatitis A. Senior tax stimulus check Any vaccine against hepatitis B. Senior tax stimulus check Any vaccine against chicken pox. Senior tax stimulus check Any vaccine against rotavirus gastroenteritis. Senior tax stimulus check Any HIB vaccine. Senior tax stimulus check Any conjugate vaccine against streptococcus pneumoniae. Senior tax stimulus check Any trivalent vaccine against influenza or any other vaccine against influenza. Senior tax stimulus check Any meningococcal vaccine. Senior tax stimulus check Any vaccine against the human papillomavirus. Senior tax stimulus check 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. Senior tax stimulus check The tax is $. Senior tax stimulus check 75 per dose of each taxable vaccine. Senior tax stimulus check The tax per dose on a vaccine that contains more than one taxable vaccine is $. Senior tax stimulus check 75 times the number of taxable vaccines. Senior tax stimulus check Taxable use. Senior tax stimulus check   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. Senior tax stimulus check Credit or refund. Senior tax stimulus check   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. Senior tax stimulus check The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Senior tax stimulus check Conditions to allowance. Senior tax stimulus check   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. Senior tax stimulus check Taxable Medical Devices Taxable medical devices. Senior tax stimulus check   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Senior tax stimulus check 3% (. Senior tax stimulus check 023) of the sales price. Senior tax stimulus check 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. Senior tax stimulus check There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Senior tax stimulus check 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). Senior tax stimulus check See T. Senior tax stimulus check D. Senior tax stimulus check 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. Senior tax stimulus check More information. Senior tax stimulus check   For more information on the medical device tax, see section 4191, T. Senior tax stimulus check D. Senior tax stimulus check 9604, and Notice 2012-77. Senior tax stimulus check You can find T. Senior tax stimulus check D. Senior tax stimulus check 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Senior tax stimulus check R. Senior tax stimulus check B. Senior tax stimulus check 2012-52 at www. Senior tax stimulus check irs. Senior tax stimulus check gov/pub/irs-irbs/irb12-52. Senior tax stimulus check pdf. Senior tax stimulus check Prev  Up  Next   Home   More Online Publications
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CP 298 - Final Notice Before Levy on Social Security Benefits

Details About This Notice:
Sample Content: Page 1, Page 2
Purpose:   We send CP 298 to notify the recipient of our intent to levy on their social security benefits.
Reason for Issuance:   There is a balance due on the recipient's account we've previously asked them to pay. We're sending the notice to inform them the account is still unpaid and to notify them of our intent to levy on their social security benefits.
Account Balance:   Balance due
     

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Page Last Reviewed or Updated: 31-Mar-2014

The Senior Tax Stimulus Check

Senior tax stimulus check Index A Aircraft, Cars, Boats, and Aircraft Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Annuity contracts, Certain Life Insurance and Annuity Contracts Antiques, Paintings, Antiques, and Other Objects of Art Appraisals, Appraisals Cost of, Cost of appraisals. Senior tax stimulus check IRS review of, Internal Revenue Service Review of Appraisals Qualified appraisal, Qualified Appraisal Appraiser, Qualified appraiser. Senior tax stimulus check Art objects, Paintings, Antiques, and Other Objects of Art Valued at $20,000 or more, Art valued at $20,000 or more. Senior tax stimulus check Valued at $50,000 or more, Art valued at $50,000 or more. Senior tax stimulus check Assistance (see Tax help) B Boats, Cars, Boats, and Aircraft Bonds, Stocks and Bonds Books, Books. Senior tax stimulus check Business, interest in, Interest in a Business C Cars, Cars, Boats, and Aircraft Clothing, used, Used Clothing, Deduction over $500 for certain clothing or household items. Senior tax stimulus check Coins, Coin collections. Senior tax stimulus check Collections, Collections Books, Books. Senior tax stimulus check Coins, Coin collections. Senior tax stimulus check Stamps, Stamp collections. Senior tax stimulus check Comments on publication, Comments and suggestions. Senior tax stimulus check Comparable properties, sales of, Sales of Comparable Properties, Selection of Comparable Sales Conservation contribution, Conservation purposes. Senior tax stimulus check Cost, Cost or Selling Price of the Donated Property Rate of increase or decrease, Rate of increase or decrease in value. Senior tax stimulus check Terms of purchase or sale, Terms of the purchase or sale. Senior tax stimulus check D Date of contribution, Date of contribution. Senior tax stimulus check Deductions of more than $5,000, Deductions of More Than $5,000 Deductions of more than $500,000, Deductions of More Than $500,000 F Fair market value, What Is Fair Market Value (FMV)? Comparable properties, sales of, Sales of Comparable Properties Cost, Cost or Selling Price of the Donated Property Date of contribution, Date of contribution. Senior tax stimulus check Determining FMV, Determining Fair Market Value Opinions of experts, Opinions of Experts Problems in determining FMV, Problems in Determining Fair Market Value Replacement cost, Replacement Cost Form 8283, Form 8283 Formulas, use in valuing property, Determining Fair Market Value Free tax services, How To Get Tax Help Future events, effect on value, Future Events H Help (see Tax help) Historic building, Building in registered historic district. Senior tax stimulus check Household goods, Household Goods, Deduction over $500 for certain clothing or household items. Senior tax stimulus check I Interest in a business, Interest in a Business Inventory, Inventory IRS review of appraisals, Internal Revenue Service Review of Appraisals Exception, Exception. Senior tax stimulus check J Jewelry and gems, Jewelry and Gems L Life insurance, Certain Life Insurance and Annuity Contracts M Market conditions, effect on value, Unusual Market Conditions More information (see Tax help) O Opinions of experts, Opinions of Experts P Paintings, Paintings, Antiques, and Other Objects of Art Partial interest, Partial Interest in Property Not in Trust Past events, effect on value, Using Past Events to Predict the Future Patents, Patents Penalties: Imposed on appraiser, Appraiser penalties. Senior tax stimulus check Imposed on taxpayer, Penalty Publications (see Tax help) Publicly traded securities, Publicly traded securities. Senior tax stimulus check Q Qualified appraisal, Qualified Appraisal Qualified appraiser, Qualified appraiser. Senior tax stimulus check Qualified conservation contribution, Qualified Conservation Contribution R Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Replacement cost, Replacement Cost Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions S Stamps, Stamp collections. Senior tax stimulus check Statement of Value, Exception. Senior tax stimulus check Stocks, Stocks and Bonds Suggestions for publication, Comments and suggestions. Senior tax stimulus check T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Senior tax stimulus check TTY/TDD information, How To Get Tax Help U Used clothing, Used Clothing, Deduction over $500 for certain clothing or household items. Senior tax stimulus check V Valuation of property, Valuation of Various Kinds of Property Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Cars, boats, and aircraft, Cars, Boats, and Aircraft Collections, Collections Household goods, Household Goods Interest in a business, Interest in a Business Inventory, Inventory Jewelry and gems, Jewelry and Gems Life insurance and annuity contracts, Certain Life Insurance and Annuity Contracts Paintings, antiques, art objects, Paintings, Antiques, and Other Objects of Art Partial interest in property, Partial Interest in Property Not in Trust Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Stocks and bonds, Stocks and Bonds Terms of years, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Used clothing, Used Clothing Valuation of property: Patents, Patents Prev  Up     Home   More Online Publications