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2006 Free Tax Filing

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2006 Free Tax Filing

2006 free tax filing 6. 2006 free tax filing   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. 2006 free tax filing Vehicles not considered highway vehicles. 2006 free tax filing Idling reduction device. 2006 free tax filing Separate purchase. 2006 free tax filing Leases. 2006 free tax filing Exported vehicle. 2006 free tax filing Tax on resale of tax-paid trailers and semitrailers. 2006 free tax filing Use treated as sale. 2006 free tax filing Sale. 2006 free tax filing Long-term lease. 2006 free tax filing Short-term lease. 2006 free tax filing Related person. 2006 free tax filing Exclusions from tax base. 2006 free tax filing Sales not at arm's length. 2006 free tax filing Installment sales. 2006 free tax filing Repairs and modifications. 2006 free tax filing Further manufacture. 2006 free tax filing Rail trailers and rail vans. 2006 free tax filing Parts and accessories. 2006 free tax filing Trash containers. 2006 free tax filing House trailers. 2006 free tax filing Camper coaches or bodies for self-propelled mobile homes. 2006 free tax filing Farm feed, seed, and fertilizer equipment. 2006 free tax filing Ambulances and hearses. 2006 free tax filing Truck-tractors. 2006 free tax filing Concrete mixers. 2006 free tax filing Registration requirement. 2006 free tax filing Further manufacture. 2006 free tax filing A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. 2006 free tax filing Truck chassis and bodies. 2006 free tax filing Truck trailer and semitrailer chassis and bodies. 2006 free tax filing Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. 2006 free tax filing A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. 2006 free tax filing A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. 2006 free tax filing A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. 2006 free tax filing A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. 2006 free tax filing The seller is liable for the tax. 2006 free tax filing Chassis or body. 2006 free tax filing   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. 2006 free tax filing Highway vehicle. 2006 free tax filing   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. 2006 free tax filing Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. 2006 free tax filing A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. 2006 free tax filing A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). 2006 free tax filing A special kind of cargo, goods, supplies, or materials. 2006 free tax filing Some off-highway task unrelated to highway transportation, except as discussed next. 2006 free tax filing Vehicles not considered highway vehicles. 2006 free tax filing   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. 2006 free tax filing Specially designed mobile machinery for nontransportation functions. 2006 free tax filing A self-propelled vehicle is not a highway vehicle if all the following apply. 2006 free tax filing The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. 2006 free tax filing The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. 2006 free tax filing The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. 2006 free tax filing Vehicles specially designed for off-highway transportation. 2006 free tax filing A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. 2006 free tax filing To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. 2006 free tax filing It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. 2006 free tax filing Nontransportation trailers and semitrailers. 2006 free tax filing A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. 2006 free tax filing For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. 2006 free tax filing Gross vehicle weight. 2006 free tax filing   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. 2006 free tax filing It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. 2006 free tax filing Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. 2006 free tax filing   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. 2006 free tax filing Platform truck bodies 21 feet or less in length. 2006 free tax filing Dry freight and refrigerated truck van bodies 24 feet or less in length. 2006 free tax filing Dump truck bodies with load capacities of 8 cubic yards or less. 2006 free tax filing Refuse packer truck bodies with load capacities of 20 cubic yards or less. 2006 free tax filing For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. 2006 free tax filing R. 2006 free tax filing B. 2006 free tax filing 2005-14 at www. 2006 free tax filing irs. 2006 free tax filing gov/pub/irs-irbs/irb05-14. 2006 free tax filing pdf. 2006 free tax filing   The gross vehicle weight means the maximum total weight of a loaded vehicle. 2006 free tax filing Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. 2006 free tax filing The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. 2006 free tax filing The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. 2006 free tax filing See Regulations section 145. 2006 free tax filing 4051-1(e)(3) for more information. 2006 free tax filing Parts or accessories. 2006 free tax filing   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. 2006 free tax filing For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. 2006 free tax filing The tax applies in this case whether or not the retailer bills the parts or accessories separately. 2006 free tax filing   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. 2006 free tax filing The tax applies unless there is evidence to the contrary. 2006 free tax filing For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. 2006 free tax filing The tax does not apply to parts and accessories that are spares or replacements. 2006 free tax filing   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. 2006 free tax filing Idling reduction device. 2006 free tax filing   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. 2006 free tax filing The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. 2006 free tax filing The EPA discusses idling reduction technologies on its website at www. 2006 free tax filing epa. 2006 free tax filing gov/smartway/technology/idling. 2006 free tax filing htm. 2006 free tax filing Separate purchase. 2006 free tax filing   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. 2006 free tax filing The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. 2006 free tax filing The installation occurs within 6 months after the vehicle is first placed in service. 2006 free tax filing   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. 2006 free tax filing   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. 2006 free tax filing This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. 2006 free tax filing   The tax does not apply if the installed part or accessory is a replacement part or accessory. 2006 free tax filing The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. 2006 free tax filing However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. 2006 free tax filing Example. 2006 free tax filing You bought a taxable vehicle and placed it in service on April 8. 2006 free tax filing On May 3, you bought and installed parts and accessories at a cost of $850. 2006 free tax filing On July 15, you bought and installed parts and accessories for $300. 2006 free tax filing Tax of $138 (12% of $1,150) applies on July 15. 2006 free tax filing Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. 2006 free tax filing First retail sale defined. 2006 free tax filing   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. 2006 free tax filing There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). 2006 free tax filing The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). 2006 free tax filing The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. 2006 free tax filing There is no registration requirement. 2006 free tax filing Leases. 2006 free tax filing   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. 2006 free tax filing The tax is imposed on the lessor at the time of the lease. 2006 free tax filing   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. 2006 free tax filing The tax is imposed on the lessor at the time of the lease. 2006 free tax filing Exported vehicle. 2006 free tax filing   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. 2006 free tax filing Tax on resale of tax-paid trailers and semitrailers. 2006 free tax filing   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. 2006 free tax filing The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. 2006 free tax filing The credit cannot exceed the tax on the resale. 2006 free tax filing See Regulations section 145. 2006 free tax filing 4052-1(a)(4) for information on the conditions to allowance for the credit. 2006 free tax filing Use treated as sale. 2006 free tax filing   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. 2006 free tax filing Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. 2006 free tax filing The tax attaches when the use begins. 2006 free tax filing   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. 2006 free tax filing   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. 2006 free tax filing   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. 2006 free tax filing Presumptive retail sales price. 2006 free tax filing   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. 2006 free tax filing If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. 2006 free tax filing Table 6-1 outlines the appropriate tax base calculation for various transactions. 2006 free tax filing   The presumed markup percentage to be used for trucks and truck-tractors is 4%. 2006 free tax filing But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. 2006 free tax filing Sale. 2006 free tax filing   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. 2006 free tax filing Long-term lease. 2006 free tax filing   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. 2006 free tax filing Short-term lease. 2006 free tax filing   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. 2006 free tax filing   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. 2006 free tax filing   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. 2006 free tax filing Related person. 2006 free tax filing   A related person is any member of the same controlled group as the manufacturer, producer, or importer. 2006 free tax filing Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. 2006 free tax filing Table 6-1. 2006 free tax filing Tax Base IF the transaction is a. 2006 free tax filing . 2006 free tax filing . 2006 free tax filing THEN figuring the base by using the. 2006 free tax filing . 2006 free tax filing . 2006 free tax filing Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. 2006 free tax filing   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. 2006 free tax filing   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. 2006 free tax filing However, you do add a markup if all the following apply. 2006 free tax filing You do not perform any significant activities relating to the processing of the sale of a taxable article. 2006 free tax filing The main reason for processing the sale through you is to avoid or evade the presumed markup. 2006 free tax filing You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. 2006 free tax filing In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. 2006 free tax filing Determination of tax base. 2006 free tax filing   These rules apply to both normal retail sales price and presumptive retail sales price computations. 2006 free tax filing To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. 2006 free tax filing However, see Presumptive retail sales price, earlier. 2006 free tax filing Exclusions from tax base. 2006 free tax filing   Exclude from the tax base the retail excise tax imposed on the sale. 2006 free tax filing Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. 2006 free tax filing Also exclude the value of any used component of the article furnished by the first user of the article. 2006 free tax filing   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. 2006 free tax filing These expenses are those incurred in delivery from the retail dealer to the customer. 2006 free tax filing In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. 2006 free tax filing   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. 2006 free tax filing For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. 2006 free tax filing Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. 2006 free tax filing Sales not at arm's length. 2006 free tax filing   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. 2006 free tax filing   A sale is not at arm's length if either of the following apply. 2006 free tax filing One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. 2006 free tax filing The sale is made under special arrangements between a seller and a purchaser. 2006 free tax filing Installment sales. 2006 free tax filing   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. 2006 free tax filing The tax is figured on the entire sales price. 2006 free tax filing No part of the tax is deferred because the sales price is paid in installments. 2006 free tax filing Repairs and modifications. 2006 free tax filing   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. 2006 free tax filing This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. 2006 free tax filing However, this exception generally does not apply to an article that was not subject to the tax when it was new. 2006 free tax filing Further manufacture. 2006 free tax filing   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. 2006 free tax filing Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. 2006 free tax filing Combining an article with an item in this list does not give rise to taxability. 2006 free tax filing However, see Parts or accessories discussed earlier. 2006 free tax filing Articles exempt from tax. 2006 free tax filing   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. 2006 free tax filing Rail trailers and rail vans. 2006 free tax filing   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). 2006 free tax filing Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. 2006 free tax filing Parts and accessories. 2006 free tax filing   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. 2006 free tax filing Trash containers. 2006 free tax filing   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. 2006 free tax filing It is designed to be used as a trash container. 2006 free tax filing It is not designed to carry freight other than trash. 2006 free tax filing It is not designed to be permanently mounted on or affixed to a truck chassis or body. 2006 free tax filing House trailers. 2006 free tax filing   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. 2006 free tax filing Camper coaches or bodies for self-propelled mobile homes. 2006 free tax filing   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. 2006 free tax filing Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. 2006 free tax filing Farm feed, seed, and fertilizer equipment. 2006 free tax filing   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. 2006 free tax filing This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. 2006 free tax filing Ambulances and hearses. 2006 free tax filing   This is any ambulance, hearse, or combination ambulance-hearse. 2006 free tax filing Truck-tractors. 2006 free tax filing   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. 2006 free tax filing Concrete mixers. 2006 free tax filing   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. 2006 free tax filing This exemption does not apply to the chassis on which the article is mounted. 2006 free tax filing Sales exempt from tax. 2006 free tax filing   The following sales are ordinarily exempt from tax. 2006 free tax filing Sales to a state or local government for its exclusive use. 2006 free tax filing Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. 2006 free tax filing Sales to a nonprofit educational organization for its exclusive use. 2006 free tax filing Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. 2006 free tax filing Sales for use by the purchaser for further manufacture of other taxable articles (see below). 2006 free tax filing Sales for export or for resale by the purchaser to a second purchaser for export. 2006 free tax filing Sales to the United Nations for official use. 2006 free tax filing Registration requirement. 2006 free tax filing   In general, the seller and buyer must be registered for a sale to be tax free. 2006 free tax filing See the Form 637 instructions for more information. 2006 free tax filing Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. 2006 free tax filing Further manufacture. 2006 free tax filing   If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and made the first retail sale of them. 2006 free tax filing Credits or refunds. 2006 free tax filing   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. 2006 free tax filing The person using the article as a component part is eligible for the credit or refund. 2006 free tax filing   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. 2006 free tax filing A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. 2006 free tax filing   See also Conditions to allowance in chapter 5. 2006 free tax filing Tire credit. 2006 free tax filing   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. 2006 free tax filing The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). 2006 free tax filing This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. 2006 free tax filing Prev  Up 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Estimated Taxes

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Estimated tax is the method used to pay tax on income that is not subject to withholding. This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes and awards. You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough.

Estimated tax is used to pay income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. If you do not pay enough through withholding or estimated tax payments, you may be charged a penalty. If you do not pay enough by the due date of each payment period you may be charged a penalty even if you are due a refund when you file your tax return.

How to Pay Estimated Tax

If you are filing as a sole proprietor, partner, S corporation shareholder and/or a self-employed individual, you should use Form 1040-ES, Estimated Tax for Individuals (PDF), to figure and pay your estimated tax. For additional information on filing for a sole proprietor, partners, and/or S corporation shareholder, refer to Publication 505, Tax Withholding and Estimated Tax.

If you are filing as a corporation you should use Form 1120-W, Estimated Tax for Corporations (PDF), to figure the estimated tax. You must deposit the payments. For additional information on filing for a corporation, refer to Publication 542, Corporations.

Who Must Pay Estimated Tax

If you are filing as a sole proprietor, partner, S corporation shareholder, and/or a self-employed individual, you generally have to make estimated tax payments if you expect to owe tax of $1,000 or more when you file your return.

If you are filing as a corporation you generally have to make estimated tax payments for your corporation if you expect it to owe tax of $500 or more when you file its return.

If you had a tax liability for the prior year, you may have to pay estimated tax for the current year. See the worksheet in Form 1040-ES (PDF) for more details on who must pay estimated tax.

Who Does Not Have To Pay Estimated Tax

If you receive salaries and wages, you can avoid having to pay estimated tax by asking your employer to withhold more tax from your earnings. To do this, file a new Form W-4 (PDF) with your employer. There is a special line on Form W-4 for you to enter the additional amount you want your employer to withhold.

You do not have to pay estimated tax for the current year if you meet all three of the following conditions.

  • You had no tax liability for the prior year
  • You were a U.S. citizen or resident for the whole year
  • Your prior tax year covered a 12 month period

You had no tax liability for the prior year if your total tax was zero or you did not have to file an income tax return. For additional information on how to figure your estimated tax, refer to Publication 505, Tax Withholding and Estimated Tax.

Estimated tax requirements are different for farmers and fishermen. Publication 505, Tax Withholding and Estimated Tax, provides more information about these special estimated tax rules.

How To Figure Estimated Tax

To figure your estimated tax, you must figure your expected adjusted gross income, taxable income, taxes, deductions, and credits for the year.

When figuring your estimated tax for the current year, it may be helpful to use your income, deductions, and credits for prior year as a starting point. Use your prior year's federal tax return as a guide. You can use the worksheet in Form 1040-ES (PDF) to figure your estimated tax. You will need to estimate the amount of income you expect to earn for the year. If you estimated your earnings too high, simply complete another Form 1040-ES worksheet to refigure your estimated tax for the next quarter. If you estimated your earnings too low, again complete another Form 1040-ES worksheet to recalculate your estimated tax for the next quarter. You want to estimate your income as accurately as you can to avoid penalties.

You must make adjustments both for changes in your own situation and for recent changes in the tax law.

When To Pay Estimated Taxes

For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date. If you do not pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return, see underpayment of tax below for more information.

Using the EFTPS system is the easiest way to pay your federal taxes for individuals as well as businesses. Make ALL of your federal tax payments including federal tax deposits (FTDs), installment agreement and estimated tax payments using Electronic Federal Tax Payment System (EFTPS). If it is easier to pay your estimated taxes weekly, bi-weekly, monthly, etc. you can, as long as you have paid enough in by the end of the quarter. Using EFTPS, you can access a history of your payments, so you know how much and when you made your estimated tax payments.

Underpayment of Estimated Tax

If you did not pay enough tax throughout the year, either through withholding or by making estimated tax payments, you may have to pay a penalty for underpayment of estimated tax. Generally, most taxpayers will avoid this penalty if they owe less than $1,000 in tax after subtracting their withholdings and credits, or if they paid at least 90% of the tax for the current year, or 100% of the tax shown on the return for the prior year, whichever is smaller. There are special rules for farmers and fishermen. Please refer to Publication 505 Tax Withholding and Estimated Tax, for additional information.

However, if your income is received unevenly during the year, you may be able to avoid or lower the penalty by annualizing your income and making unequal payments. Use Form 2210 (PDF), Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you owe a penalty for underpaying your estimated tax. Please refer to the Form 1040 Instructions (PDF) or the Form 1040A Instructions for where to report the estimated tax penalty on your return.

The penalty may also be waived if:

  1. The failure to make estimated payments was caused by a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty, or
  2. You retired (after reaching age 62) or became disabled during the tax year for which estimated payments were required to be made or in the preceding tax year, and the underpayment was due to reasonable cause and not willful neglect.

You should also use Form 2210 (PDF) to request a waiver of the penalty for the reasons shown above.

Page Last Reviewed or Updated: 31-Oct-2013

The 2006 Free Tax Filing

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