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2012 1040 Ez

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2012 1040 Ez

2012 1040 ez 6. 2012 1040 ez   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. 2012 1040 ez Vehicles not considered highway vehicles. 2012 1040 ez Idling reduction device. 2012 1040 ez Separate purchase. 2012 1040 ez Leases. 2012 1040 ez Exported vehicle. 2012 1040 ez Tax on resale of tax-paid trailers and semitrailers. 2012 1040 ez Use treated as sale. 2012 1040 ez Sale. 2012 1040 ez Long-term lease. 2012 1040 ez Short-term lease. 2012 1040 ez Related person. 2012 1040 ez Exclusions from tax base. 2012 1040 ez Sales not at arm's length. 2012 1040 ez Installment sales. 2012 1040 ez Repairs and modifications. 2012 1040 ez Further manufacture. 2012 1040 ez Rail trailers and rail vans. 2012 1040 ez Parts and accessories. 2012 1040 ez Trash containers. 2012 1040 ez House trailers. 2012 1040 ez Camper coaches or bodies for self-propelled mobile homes. 2012 1040 ez Farm feed, seed, and fertilizer equipment. 2012 1040 ez Ambulances and hearses. 2012 1040 ez Truck-tractors. 2012 1040 ez Concrete mixers. 2012 1040 ez Registration requirement. 2012 1040 ez Further manufacture. 2012 1040 ez 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. 2012 1040 ez Truck chassis and bodies. 2012 1040 ez Truck trailer and semitrailer chassis and bodies. 2012 1040 ez Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. 2012 1040 ez 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. 2012 1040 ez A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. 2012 1040 ez A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. 2012 1040 ez A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. 2012 1040 ez The seller is liable for the tax. 2012 1040 ez Chassis or body. 2012 1040 ez   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. 2012 1040 ez Highway vehicle. 2012 1040 ez   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. 2012 1040 ez Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. 2012 1040 ez 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. 2012 1040 ez A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). 2012 1040 ez A special kind of cargo, goods, supplies, or materials. 2012 1040 ez Some off-highway task unrelated to highway transportation, except as discussed next. 2012 1040 ez Vehicles not considered highway vehicles. 2012 1040 ez   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. 2012 1040 ez Specially designed mobile machinery for nontransportation functions. 2012 1040 ez A self-propelled vehicle is not a highway vehicle if all the following apply. 2012 1040 ez 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. 2012 1040 ez 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. 2012 1040 ez 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. 2012 1040 ez Vehicles specially designed for off-highway transportation. 2012 1040 ez 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. 2012 1040 ez 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. 2012 1040 ez It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. 2012 1040 ez Nontransportation trailers and semitrailers. 2012 1040 ez 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. 2012 1040 ez For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. 2012 1040 ez Gross vehicle weight. 2012 1040 ez   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. 2012 1040 ez 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. 2012 1040 ez 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. 2012 1040 ez   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. 2012 1040 ez Platform truck bodies 21 feet or less in length. 2012 1040 ez Dry freight and refrigerated truck van bodies 24 feet or less in length. 2012 1040 ez Dump truck bodies with load capacities of 8 cubic yards or less. 2012 1040 ez Refuse packer truck bodies with load capacities of 20 cubic yards or less. 2012 1040 ez For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. 2012 1040 ez R. 2012 1040 ez B. 2012 1040 ez 2005-14 at www. 2012 1040 ez irs. 2012 1040 ez gov/pub/irs-irbs/irb05-14. 2012 1040 ez pdf. 2012 1040 ez   The gross vehicle weight means the maximum total weight of a loaded vehicle. 2012 1040 ez Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. 2012 1040 ez 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. 2012 1040 ez The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. 2012 1040 ez See Regulations section 145. 2012 1040 ez 4051-1(e)(3) for more information. 2012 1040 ez Parts or accessories. 2012 1040 ez   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. 2012 1040 ez 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. 2012 1040 ez The tax applies in this case whether or not the retailer bills the parts or accessories separately. 2012 1040 ez   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. 2012 1040 ez The tax applies unless there is evidence to the contrary. 2012 1040 ez 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. 2012 1040 ez The tax does not apply to parts and accessories that are spares or replacements. 2012 1040 ez   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. 2012 1040 ez Idling reduction device. 2012 1040 ez   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. 2012 1040 ez 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. 2012 1040 ez The EPA discusses idling reduction technologies on its website at www. 2012 1040 ez epa. 2012 1040 ez gov/smartway/technology/idling. 2012 1040 ez htm. 2012 1040 ez Separate purchase. 2012 1040 ez   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. 2012 1040 ez The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. 2012 1040 ez The installation occurs within 6 months after the vehicle is first placed in service. 2012 1040 ez   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. 2012 1040 ez   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. 2012 1040 ez This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. 2012 1040 ez   The tax does not apply if the installed part or accessory is a replacement part or accessory. 2012 1040 ez 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. 2012 1040 ez 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. 2012 1040 ez Example. 2012 1040 ez You bought a taxable vehicle and placed it in service on April 8. 2012 1040 ez On May 3, you bought and installed parts and accessories at a cost of $850. 2012 1040 ez On July 15, you bought and installed parts and accessories for $300. 2012 1040 ez Tax of $138 (12% of $1,150) applies on July 15. 2012 1040 ez Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. 2012 1040 ez First retail sale defined. 2012 1040 ez   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. 2012 1040 ez 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). 2012 1040 ez The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). 2012 1040 ez 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. 2012 1040 ez There is no registration requirement. 2012 1040 ez Leases. 2012 1040 ez   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. 2012 1040 ez The tax is imposed on the lessor at the time of the lease. 2012 1040 ez   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. 2012 1040 ez The tax is imposed on the lessor at the time of the lease. 2012 1040 ez Exported vehicle. 2012 1040 ez   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. 2012 1040 ez Tax on resale of tax-paid trailers and semitrailers. 2012 1040 ez   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. 2012 1040 ez The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. 2012 1040 ez The credit cannot exceed the tax on the resale. 2012 1040 ez See Regulations section 145. 2012 1040 ez 4052-1(a)(4) for information on the conditions to allowance for the credit. 2012 1040 ez Use treated as sale. 2012 1040 ez   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. 2012 1040 ez Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. 2012 1040 ez The tax attaches when the use begins. 2012 1040 ez   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. 2012 1040 ez   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. 2012 1040 ez   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. 2012 1040 ez Presumptive retail sales price. 2012 1040 ez   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. 2012 1040 ez 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. 2012 1040 ez Table 6-1 outlines the appropriate tax base calculation for various transactions. 2012 1040 ez   The presumed markup percentage to be used for trucks and truck-tractors is 4%. 2012 1040 ez But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. 2012 1040 ez Sale. 2012 1040 ez   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. 2012 1040 ez Long-term lease. 2012 1040 ez   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. 2012 1040 ez Short-term lease. 2012 1040 ez   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. 2012 1040 ez   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. 2012 1040 ez   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. 2012 1040 ez Related person. 2012 1040 ez   A related person is any member of the same controlled group as the manufacturer, producer, or importer. 2012 1040 ez 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. 2012 1040 ez Table 6-1. 2012 1040 ez Tax Base IF the transaction is a. 2012 1040 ez . 2012 1040 ez . 2012 1040 ez THEN figuring the base by using the. 2012 1040 ez . 2012 1040 ez . 2012 1040 ez 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. 2012 1040 ez   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. 2012 1040 ez   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. 2012 1040 ez However, you do add a markup if all the following apply. 2012 1040 ez You do not perform any significant activities relating to the processing of the sale of a taxable article. 2012 1040 ez The main reason for processing the sale through you is to avoid or evade the presumed markup. 2012 1040 ez 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. 2012 1040 ez In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. 2012 1040 ez Determination of tax base. 2012 1040 ez   These rules apply to both normal retail sales price and presumptive retail sales price computations. 2012 1040 ez 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. 2012 1040 ez However, see Presumptive retail sales price, earlier. 2012 1040 ez Exclusions from tax base. 2012 1040 ez   Exclude from the tax base the retail excise tax imposed on the sale. 2012 1040 ez 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. 2012 1040 ez Also exclude the value of any used component of the article furnished by the first user of the article. 2012 1040 ez   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. 2012 1040 ez These expenses are those incurred in delivery from the retail dealer to the customer. 2012 1040 ez 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. 2012 1040 ez   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. 2012 1040 ez 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. 2012 1040 ez Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. 2012 1040 ez Sales not at arm's length. 2012 1040 ez   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. 2012 1040 ez   A sale is not at arm's length if either of the following apply. 2012 1040 ez 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. 2012 1040 ez The sale is made under special arrangements between a seller and a purchaser. 2012 1040 ez Installment sales. 2012 1040 ez   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. 2012 1040 ez The tax is figured on the entire sales price. 2012 1040 ez No part of the tax is deferred because the sales price is paid in installments. 2012 1040 ez Repairs and modifications. 2012 1040 ez   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. 2012 1040 ez This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. 2012 1040 ez However, this exception generally does not apply to an article that was not subject to the tax when it was new. 2012 1040 ez Further manufacture. 2012 1040 ez   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. 2012 1040 ez 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. 2012 1040 ez Combining an article with an item in this list does not give rise to taxability. 2012 1040 ez However, see Parts or accessories discussed earlier. 2012 1040 ez Articles exempt from tax. 2012 1040 ez   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. 2012 1040 ez Rail trailers and rail vans. 2012 1040 ez   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). 2012 1040 ez Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. 2012 1040 ez Parts and accessories. 2012 1040 ez   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. 2012 1040 ez Trash containers. 2012 1040 ez   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. 2012 1040 ez It is designed to be used as a trash container. 2012 1040 ez It is not designed to carry freight other than trash. 2012 1040 ez It is not designed to be permanently mounted on or affixed to a truck chassis or body. 2012 1040 ez House trailers. 2012 1040 ez   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. 2012 1040 ez Camper coaches or bodies for self-propelled mobile homes. 2012 1040 ez   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. 2012 1040 ez Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. 2012 1040 ez Farm feed, seed, and fertilizer equipment. 2012 1040 ez   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. 2012 1040 ez 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. 2012 1040 ez Ambulances and hearses. 2012 1040 ez   This is any ambulance, hearse, or combination ambulance-hearse. 2012 1040 ez Truck-tractors. 2012 1040 ez   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. 2012 1040 ez Concrete mixers. 2012 1040 ez   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. 2012 1040 ez This exemption does not apply to the chassis on which the article is mounted. 2012 1040 ez Sales exempt from tax. 2012 1040 ez   The following sales are ordinarily exempt from tax. 2012 1040 ez Sales to a state or local government for its exclusive use. 2012 1040 ez Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. 2012 1040 ez Sales to a nonprofit educational organization for its exclusive use. 2012 1040 ez 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. 2012 1040 ez Sales for use by the purchaser for further manufacture of other taxable articles (see below). 2012 1040 ez Sales for export or for resale by the purchaser to a second purchaser for export. 2012 1040 ez Sales to the United Nations for official use. 2012 1040 ez Registration requirement. 2012 1040 ez   In general, the seller and buyer must be registered for a sale to be tax free. 2012 1040 ez See the Form 637 instructions for more information. 2012 1040 ez 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. 2012 1040 ez Further manufacture. 2012 1040 ez   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. 2012 1040 ez Credits or refunds. 2012 1040 ez   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. 2012 1040 ez The person using the article as a component part is eligible for the credit or refund. 2012 1040 ez   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. 2012 1040 ez 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. 2012 1040 ez   See also Conditions to allowance in chapter 5. 2012 1040 ez Tire credit. 2012 1040 ez   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. 2012 1040 ez The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). 2012 1040 ez 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. 2012 1040 ez Prev  Up  Next   Home   More Online Publications
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Food, Nutrition, and Fitness

Find information about good nutrition; food safety; eating healthy meals on a budget; finding out if you're eligible for food stamps; and being physically active.

Healthy Eating

Good Nutrition

The foods you choose to eat everyday affect your overall health. Nutrition experts offer easy-to-read tip sheets to help you eat more whole grains, vegetables, fruit, calcium-rich foods, and lean protein.

Use the SuperTracker to set goals, keep track of what you eat, and get tips to help you make healthier choices. 

Food Safety

Each year, about one in six Americans become sick from food poisoning. Although most will recover without any lasting problems, some types of food poisoning can lead to kidney failure, chronic arthritis, brain and nerve damage, and even death.

By following four simple steps, you can help to avoid food poisoning at home:

  1. Clean: wash hands and surfaces often.
  2. Separate: don't cross-contaminate raw meat, poultry, seafood, or eggs with other ready-to-eat foods.
  3. Cook: use a food thermometer to ensure you've cooked to the right temperature.
  4. Chill: refrigerate food within two hours of cooking and never thaw foods on the counter.

On FoodSafety.gov, you can sign up to receive the latest information about food recalls.

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Eating on a Budget

Healthy Eating on a Tight Budget

Food can be expensive, but preparing your own meals is often healthier and less expensive than eating out. Get ideas to help you eat healthy meals on a budget, including:

Families with limited resources may qualify for the Expanded Food and Nutrition Education Program (EFNEP). This federally funded program shows participants how to make a food budget and select nutritious items.

Food Stamps

Food stamps are officially called the Supplemental Nutrition Assistance Program (SNAP). This federally funded program helps struggling families to put food on the table.

Use a pre-screening tool to find out if you're eligible for SNAP.

Learn more about how to apply for food stamp benefits.

Meal Programs for Children

Federally assisted meal programs, such as the National School Lunch Program and the School Breakfast Program, provide nutritionally balanced, low-cost or free meals to eligible children each school day. Learn more about these and other school meal programs.

The Summer Food Service Program helps to fill the nutrition gap for eligible children when school lets out for the summer. 

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Fitness

Being physically active can help you to live longer, feel happier, sleep well, and maintain a healthy weight.

For the biggest benefit, include both aerobic and muscle-strengthening activities in your exercise routine. Aerobic activities, such as walking and running, exercise your heart. Lifting weights and using exercise bands improve your muscle strength.

Get some ideas for increasing your physical activity. You can use the Physical Activity Tracker to monitor your level of activity from week to week.  

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The 2012 1040 Ez

2012 1040 ez Index A Actual knowledge Innocent spouse relief, Actual Knowledge or Reason To Know Separation of liability relief, Actual Knowledge Assistance (see Tax help) B Burden of proof, separation of liability, Burden of proof. 2012 1040 ez C Comments on publication, Comments and suggestions. 2012 1040 ez Community property law, relief from liability arising from, Community Property Laws Community property laws, Community Property Laws D Decedent, Form 8857 filed by or on behalf of a decedent. 2012 1040 ez Domestic violence (separation of liability), Exception for spousal abuse or domestic violence. 2012 1040 ez E Equitable relief Conditions for getting, Conditions for Getting Equitable Relief Factors for determining whether to grant, Factors for Determining Whether To Grant Equitable Relief Refunds, Refunds Under Equitable Relief Erroneous items, Erroneous Items Executors (see Decedent) F Flowcharts, Flowcharts Form 8857 Filled-in example, Filled-in Form 8857 For decedent, Form 8857 filed by or on behalf of a decedent. 2012 1040 ez Tax Court review, Tax Court Review of Request When to file, When to file Form 8857. 2012 1040 ez Free tax services, How To Get Tax Help H Help (see Tax help) How to request relief, How To Request Relief I Indications of unfairness Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief Injured spouse relief, Publication 971 - Additional Material Innocent spouse relief, Innocent Spouse Relief J Joint and several liability, Publication 971 - Additional Material L Limitations on Relief, Limitations on Relief M More information (see Tax help) N No joint return filed, Relief for Married Persons Who Did Not File Joint Returns P Partial relief, innocent spouse relief, Partial relief when a portion of erroneous item is unknown. 2012 1040 ez Publications (see Tax help) Q Questions & Answers, Publication 971 - Additional Material R Reason to know, Actual Knowledge or Reason To Know Refunds, Refunds Limit on amount of refund, Limit on Amount of Refund Proof required, Proof Required Under equitable relief, Refunds Under Equitable Relief S Separation of liability relief, Separation of Liability Relief Spousal abuse, The IRS Must Contact Your Spouse or Former Spouse, Exception for spousal abuse or domestic violence. 2012 1040 ez Spousal notification, The IRS Must Contact Your Spouse or Former Spouse, Publication 971 - Additional Material Suggestions for publication, Comments and suggestions. 2012 1040 ez T Tax Court review, Tax Court Review of Request Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. 2012 1040 ez TEFRA partnership proceedings, Exception for agreements relating to TEFRA partnership proceedings. 2012 1040 ez Transferee liability, Transferee liability not affected by innocent spouse relief provisions. 2012 1040 ez Transfers of property to avoid tax, Transfers of Property To Avoid Tax TTY/TDD information, How To Get Tax Help U Underpaid tax, Equitable Relief Understated tax, Understated Tax United States Tax Court, Tax Court Review of Request W When to file Form 8857, When to file Form 8857. 2012 1040 ez Prev  Up     Home   More Online Publications