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The 1040 Easy
1040 easy Publication 510 - Introductory Material Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Excise Taxes Not Covered What's New Medical device excise tax. 1040 easy The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. 1040 easy 3% (. 1040 easy 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. 1040 easy The tax applies to sales of taxable medical devices after December 31, 2012. 1040 easy See Taxable Medical Devices in chapter 5, later. 1040 easy Tax on seasonal flu vaccines. 1040 easy Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. 1040 easy 75 per dose of taxable vaccine. 1040 easy Previously, only trivalent influenza vaccines were subject to this tax. 1040 easy See Vaccines in chapter 5, later. 1040 easy Patient-centered outcomes research fee. 1040 easy The Act imposes a fee on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4576) to help fund the Patient-Centered Outcomes Research Institute. 1040 easy The fee, required to be reported annually on the 2nd quarter Form 720 and paid by its due date, July 31st, is based on the average number of lives covered under the policy or plan. 1040 easy The fee applies to policy or plan years ending on or after October 1, 2012. 1040 easy See chapter 11, later. 1040 easy Extension of fuel tax credits. 1040 easy The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. 1040 easy Biodiesel or renewable diesel mixture credit. 1040 easy Alternative fuel credit. 1040 easy Alternative fuel mixture credit. 1040 easy See Notice 2013–26 (fuel tax credits) on page 984 of I. 1040 easy R. 1040 easy B. 1040 easy 2013–18 at www. 1040 easy irs. 1040 easy gov/pub/irs-irbs/irb13-18. 1040 easy pdf; also see chapter 2, later. 1040 easy Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. 1040 easy For alternative fuel mixtures produced after December 31, 2011, the section 6426 alternative fuel mixture credit can be claimed on Schedule C (Form 720) only, not on Form 4136, Credit for Federal Tax Paid on Fuels, or Schedule 3 (Form 8849), Claim for Refund of Excise Taxes, and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel, and kerosene. 1040 easy See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. 1040 easy Expiration of alcohol fuel mixture credit. 1040 easy The section 6426 alcohol fuel mixture credit expired after December 31, 2011. 1040 easy Expiration of alcohol fuels credits. 1040 easy The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. 1040 easy Second generation biofuel producer credit and excise tax. 1040 easy The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. 1040 easy After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. 1040 easy The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. 1040 easy You are liable for an excise tax on each gallon of cellulosic or second generation biofuel at the rate you used to figure the credit if you do not use the fuel for the purposes described under Qualified Cellulosic Biofuel Production or Qualified Second Generation Biofuel Production, later. 1040 easy Report the tax on Form 720. 1040 easy See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. 1040 easy Extension of section 40A biodiesel fuels credit. 1040 easy The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. 1040 easy Future developments. 1040 easy The IRS has created a page on IRS. 1040 easy gov that includes information about Publication 510 at www. 1040 easy irs. 1040 easy gov/pub510. 1040 easy Information about any future developments will be posted on that page. 1040 easy Reminders Publication 510 updates. 1040 easy Publication 510 is not updated annually. 1040 easy Instead, it will be updated only when there are major changes in the tax law. 1040 easy Use of international air travel facilities. 1040 easy Generally, the tax on the use of international air travel facilities increases annually. 1040 easy See the Instructions for Form 720 for the tax rate. 1040 easy For more information, see Air Transportation Taxes in chapter 4. 1040 easy Aviation fuels for use in foreign trade. 1040 easy Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. 1040 easy Arrow shafts, tax rate. 1040 easy Generally, the tax on arrow shafts increases annually. 1040 easy See Form 720 for the tax rate. 1040 easy Disregarded entities and qualified subchapter S subsidiaries. 1040 easy Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. 1040 easy QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. 1040 easy 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). 1040 easy These actions cannot take place under the owner's taxpayer identification number (TIN). 1040 easy Some QSubs and disregarded entities may already have an EIN. 1040 easy However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. 1040 easy Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). 1040 easy For more information on these regulations, see Treasury Decision (T. 1040 easy D. 1040 easy ) 9356, T. 1040 easy D. 1040 easy 9462, and T. 1040 easy D. 1040 easy 9596. 1040 easy You can find T. 1040 easy D. 1040 easy 9356 on page 675 of Internal Revenue Bulletin (I. 1040 easy R. 1040 easy B. 1040 easy ) 2007-39 at www. 1040 easy irs. 1040 easy gov/pub/irs-irbs/irb07-39. 1040 easy pdf; T. 1040 easy D. 1040 easy 9462 on page 504 of I. 1040 easy R. 1040 easy B. 1040 easy 2009-42 at www. 1040 easy irs. 1040 easy gov/pub/irs-irbs/irb09-42. 1040 easy pdf; and T. 1040 easy D. 1040 easy 9596 on page 84 of I. 1040 easy R. 1040 easy B. 1040 easy 2012-30 at www. 1040 easy irs. 1040 easy gov/pub/irs-irbs/irb12-30. 1040 easy pdf. 1040 easy Registration for certain activities. 1040 easy You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. 1040 easy See the instructions for Form 637 for the list of activities for which you must register. 1040 easy Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. 1040 easy Each business unit that has, or is required to have, a separate employer identification number must be registered. 1040 easy To apply for registration, complete Form 637 and provide the information requested in its instructions. 1040 easy If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. 1040 easy A copy of Form 637 is not a Letter of Registration. 1040 easy Photographs of missing children. 1040 easy The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 easy Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 easy You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040 easy Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. 1040 easy It also covers fuel tax credits and refunds. 1040 easy For information on fuel credits against income tax (the section 40 credits for the production of cellulosic biofuel and second generation biofuel, and the section 40A credit for biodiesel and renewable diesel used as fuel) see the instructions for Form 6478 and Form 8864, Biodiesel and Renewable Diesel Fuels Credit. 1040 easy Comments and suggestions. 1040 easy We welcome your comments about this publication and your suggestions for future editions. 1040 easy You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 1040 easy NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040 easy Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 easy You can email us at taxforms@irs. 1040 easy gov. 1040 easy Please put “Publications Comment” on the subject line. 1040 easy You can also send us comments from www. 1040 easy irs. 1040 easy gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. 1040 easy Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040 easy Useful Items - You may want to see: Publication 509 Tax Calendars Form (and Instructions) 11-C Occupational Tax and Registration Return for Wagering 637 Application for Registration (For Certain Excise Tax Activities) 720 Quarterly Federal Excise Tax Return 720X Amended Quarterly Federal Excise Tax Return 730 Monthly Tax Return for Wagers 1363 Export Exemption Certificate 2290 Heavy Highway Vehicle Use Tax Return 2290(SP) Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras 4136 Credit for Federal Tax Paid on Fuels 6197 Gas Guzzler Tax 6478 Biofuel Producer Credit 6627 Environmental Taxes 8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8 8864 Biodiesel and Renewable Diesel Fuels Credit Information Returns Form 720-TO, Terminal Operator Report Form 720-CS, Carrier Summary Report See How To Get Tax Help in chapter 17 for information about ordering forms and publications. 1040 easy Guidance You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. 1040 easy R. 1040 easy B. 1040 easy 2005-2 at www. 1040 easy irs. 1040 easy gov/pub/irs-irbs/irb05-02. 1040 easy pdf. 1040 easy Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. 1040 easy R. 1040 easy B. 1040 easy 2005-35 at www. 1040 easy irs. 1040 easy gov/pub/irs-irbs/irb05-35. 1040 easy pdf. 1040 easy Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. 1040 easy R. 1040 easy B. 1040 easy 2005-46 at www. 1040 easy irs. 1040 easy gov/pub/irs-irbs/irb05-46. 1040 easy pdf. 1040 easy Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. 1040 easy R. 1040 easy B. 1040 easy 2006-43 at www. 1040 easy irs. 1040 easy gov/pub/irs-irbs/irb06-43. 1040 easy pdf. 1040 easy Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. 1040 easy R. 1040 easy B. 1040 easy 2008-51 at www. 1040 easy irs. 1040 easy gov/pub/irs-irbs/irb08-51. 1040 easy pdf. 1040 easy Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. 1040 easy R. 1040 easy B. 1040 easy 2010-44 at www. 1040 easy irs. 1040 easy gov/pub/irs-irbs/irb10-44. 1040 easy pdf. 1040 easy Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. 1040 easy R. 1040 easy B. 1040 easy 2012-17 at www. 1040 easy irs. 1040 easy gov/pub/irs-irbs/irb12-17. 1040 easy pdf. 1040 easy Notice 2013-26 (fuel tax credits) on page 984 of I. 1040 easy R. 1040 easy B. 1040 easy 2013-18 at www. 1040 easy irs. 1040 easy gov/pub/irs-irbs/irb13-18. 1040 easy pdf. 1040 easy T. 1040 easy D. 1040 easy 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. 1040 easy R. 1040 easy B. 1040 easy 2012-52 at www. 1040 easy irs. 1040 easy gov/pub/irs-irbs/irb12-52. 1040 easy pdf. 1040 easy T. 1040 easy D. 1040 easy 9602 (patient-centered outcomes research fee) on page 746 of I. 1040 easy R. 1040 easy B. 1040 easy 2012-52 at www. 1040 easy irs. 1040 easy gov/pub/irs-irbs/irb12-52. 1040 easy pdf. 1040 easy Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. 1040 easy R. 1040 easy B. 1040 easy 2012-45 at www. 1040 easy irs. 1040 easy gov/pub/irs-irbs/irb12-45. 1040 easy pdf. 1040 easy T. 1040 easy D. 1040 easy 9621 (indoor tanning services tax) on page 49 of I. 1040 easy R. 1040 easy B. 1040 easy 2013-28 at www. 1040 easy irs. 1040 easy gov/pub/irs-irbs/irb13-28. 1040 easy pdf. 1040 easy Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. 1040 easy For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. 1040 easy ttb. 1040 easy gov. 1040 easy Heavy highway vehicle use tax. 1040 easy You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. 1040 easy The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. 1040 easy Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. 1040 easy Note. 1040 easy A Spanish version (Formulario 2290(SP)) is also available. 1040 easy See How To Get Tax Help in chapter 17. 1040 easy Registration of vehicles. 1040 easy Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. 1040 easy Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. 1040 easy If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 1-866-699-4096 (toll free) from the United States, and 1-859-669-5733 (not toll free) from Canada and Mexico. 1040 easy The hours of service are 8:00 a. 1040 easy m. 1040 easy to 6:00 p. 1040 easy m. 1040 easy Eastern time. 1040 easy Wagering tax and occupational tax. 1040 easy The information on wagering tax can be found in the instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering. 1040 easy Prev Up Next Home More Online Publications