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2012 Irs Tax Forms 1040a

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2012 Irs Tax Forms 1040a

2012 irs tax forms 1040a Publication 947 - Main Content Table of Contents Practice Before the IRSWhat Is Practice Before the IRS? Who Can Practice Before the IRS? Who Cannot Practice Before the IRS? How Does an Individual Become Enrolled? What Are the Rules of Practice? Authorizing a RepresentativeWhat Is a Power of Attorney? When Is a Power of Attorney Required? When Is a Power of Attorney Not Required? How Do I Fill Out Form 2848? What Happens to the Power of Attorney When Filed? How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2012 irs tax forms 1040a Practice Before the IRS The Office of Professional Responsibility and the Return Preparer Office generally are responsible for administering and enforcing the regulations governing practice before the IRS. 2012 irs tax forms 1040a The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. 2012 irs tax forms 1040a The Return Preparer Office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education. 2012 irs tax forms 1040a What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. 2012 irs tax forms 1040a Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. 2012 irs tax forms 1040a Representing a taxpayer at conferences, hearings, or meetings with the IRS. 2012 irs tax forms 1040a Preparing and filing documents, including tax returns, with the IRS for a taxpayer. 2012 irs tax forms 1040a Providing a client with written advice which has a potential for tax avoidance or evasion. 2012 irs tax forms 1040a Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. 2012 irs tax forms 1040a Who Can Practice Before the IRS? The following individuals can practice before the IRS. 2012 irs tax forms 1040a However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. 2012 irs tax forms 1040a Form 2848 can be used for this purpose. 2012 irs tax forms 1040a Attorneys. 2012 irs tax forms 1040a   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. 2012 irs tax forms 1040a Certified public accountants (CPAs). 2012 irs tax forms 1040a   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. 2012 irs tax forms 1040a Enrolled agents. 2012 irs tax forms 1040a   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. 2012 irs tax forms 1040a Enrolled retirement plan agents. 2012 irs tax forms 1040a   Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. 2012 irs tax forms 1040a The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. 2012 irs tax forms 1040a Enrolled actuaries. 2012 irs tax forms 1040a   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. 2012 irs tax forms 1040a The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. 2012 irs tax forms 1040a Student. 2012 irs tax forms 1040a    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. 2012 irs tax forms 1040a For more information, see Authorization for special appearances, later. 2012 irs tax forms 1040a Registered tax return preparers and unenrolled return preparers. 2012 irs tax forms 1040a   A registered tax return preparer is an individual who has passed an IRS competency test and is authorized to prepare and sign tax returns as the preparer. 2012 irs tax forms 1040a An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return. 2012 irs tax forms 1040a   Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable year or period covered by the tax return they prepared and signed. 2012 irs tax forms 1040a Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. 2012 irs tax forms 1040a Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer. 2012 irs tax forms 1040a   If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821 to allow the preparer to inspect your tax information and receive copies of notices sent to you by the IRS. 2012 irs tax forms 1040a See Form 8821. 2012 irs tax forms 1040a Practice denied. 2012 irs tax forms 1040a   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. 2012 irs tax forms 1040a Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown later under What Are the Rules of Practice. 2012 irs tax forms 1040a Other individuals who may serve as representatives. 2012 irs tax forms 1040a   Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. 2012 irs tax forms 1040a An individual. 2012 irs tax forms 1040a An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. 2012 irs tax forms 1040a A family member. 2012 irs tax forms 1040a An individual can represent members of his or her immediate family. 2012 irs tax forms 1040a Immediate family includes a spouse, child, parent, brother, or sister of the individual. 2012 irs tax forms 1040a An officer. 2012 irs tax forms 1040a A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. 2012 irs tax forms 1040a An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. 2012 irs tax forms 1040a A partner. 2012 irs tax forms 1040a A general partner may represent the partnership before the IRS. 2012 irs tax forms 1040a An employee. 2012 irs tax forms 1040a A regular full-time employee can represent his or her employer. 2012 irs tax forms 1040a An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. 2012 irs tax forms 1040a A fiduciary. 2012 irs tax forms 1040a A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. 2012 irs tax forms 1040a See Fiduciary under When Is a Power of Attorney Not Required, later. 2012 irs tax forms 1040a Representation Outside the United States Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation occurs outside the United States. 2012 irs tax forms 1040a See section 10. 2012 irs tax forms 1040a 7(c)(1)(vii) of Circular 230. 2012 irs tax forms 1040a Authorization for Special Appearances The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. 2012 irs tax forms 1040a The prospective representative must request this authorization in writing from the Office of Professional Responsibility. 2012 irs tax forms 1040a However, it is granted only when extremely compelling circumstances exist. 2012 irs tax forms 1040a If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted. 2012 irs tax forms 1040a The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. 2012 irs tax forms 1040a The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. 2012 irs tax forms 1040a It merely confirms that a centralized file for authorizations has been established for the individual under that number. 2012 irs tax forms 1040a Students in LITCs and the STCP. 2012 irs tax forms 1040a   A student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) who is supervised by a practitioner may request permission to represent another person before the IRS. 2012 irs tax forms 1040a Authorization requests must be made to the Office of Professional Responsibility. 2012 irs tax forms 1040a If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. 2012 irs tax forms 1040a Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. 2012 irs tax forms 1040a If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Office of Professional Responsibility if you have questions about the terms of the authorization. 2012 irs tax forms 1040a Who Cannot Practice Before the IRS? In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. 2012 irs tax forms 1040a If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. 2012 irs tax forms 1040a Corporations, associations, partnerships, and other persons that are not individuals. 2012 irs tax forms 1040a   These organizations (or persons) are not eligible to practice before the IRS. 2012 irs tax forms 1040a Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. 2012 irs tax forms 1040a Not meeting the requirements for renewal of enrollment (such as continuing professional education). 2012 irs tax forms 1040a Requesting to be placed in inactive retirement status. 2012 irs tax forms 1040a Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. 2012 irs tax forms 1040a Failure to meet requirements. 2012 irs tax forms 1040a   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. 2012 irs tax forms 1040a The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. 2012 irs tax forms 1040a The individual has 60 days from the date of the notice to respond. 2012 irs tax forms 1040a Inactive roster. 2012 irs tax forms 1040a   An individual will be placed on the roster of inactive individuals for a period of three years, if he or she: Fails to respond timely to the notice of noncompliance with the renewal requirements, Fails to file timely the application for renewal, or Does not satisfy the requirements of eligibility for renewal. 2012 irs tax forms 1040a The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. 2012 irs tax forms 1040a Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. 2012 irs tax forms 1040a Inactive retirement status. 2012 irs tax forms 1040a   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. 2012 irs tax forms 1040a They must continue to adhere to all renewal requirements. 2012 irs tax forms 1040a They can be reinstated to an active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle or registration year. 2012 irs tax forms 1040a Suspension and disbarment. 2012 irs tax forms 1040a   Individuals authorized to practice before the IRS are subject to disciplinary proceedings and may be suspended or disbarred for violating any regulation governing practice before the IRS. 2012 irs tax forms 1040a This includes engaging in acts of disreputable conduct. 2012 irs tax forms 1040a For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. 2012 irs tax forms 1040a   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. 2012 irs tax forms 1040a See What Is Practice Before the IRS, earlier. 2012 irs tax forms 1040a   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. 2012 irs tax forms 1040a However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. 2012 irs tax forms 1040a   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. 2012 irs tax forms 1040a The Office of Professional Responsibility may reinstate the practitioner if it is determined that: The practitioner's future conduct is not likely to be in violation of the regulations, and Granting the reinstatement would not be contrary to the public interest. 2012 irs tax forms 1040a How Does an Individual Become Enrolled? The Return Preparer Office can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. 2012 irs tax forms 1040a Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. 2012 irs tax forms 1040a In either case, certain application forms, discussed next, must be filed. 2012 irs tax forms 1040a Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. 2012 irs tax forms 1040a See Incompetence and Disreputable Conduct, later. 2012 irs tax forms 1040a Form 2587. 2012 irs tax forms 1040a   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. 2012 irs tax forms 1040a Form 2587 can be filed online, by mail, or by fax. 2012 irs tax forms 1040a For more information, see instructions and fees listed on the form. 2012 irs tax forms 1040a To get Form 2587, see How To Get Tax Help, later. 2012 irs tax forms 1040a Form 23 and Form 23-EP. 2012 irs tax forms 1040a   Individuals who have passed the examination or are applying on the basis of past service and technical experience with the IRS can apply for enrollment by filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, or Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. 2012 irs tax forms 1040a The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. 2012 irs tax forms 1040a Alternatively, payment may be made electronically pursuant to instructions on the forms. 2012 irs tax forms 1040a To get Form 23 or Form 23-EP, see How To Get Tax Help, later. 2012 irs tax forms 1040a Form 5434. 2012 irs tax forms 1040a   An individual may apply as an enrolled actuary on the basis of past employment with the IRS and technical experience by filing Form 5434, Application for Enrollment, with the Joint Board for the Enrollment of Actuaries. 2012 irs tax forms 1040a The application must include a check or money order in the amount of the fee shown on Form 5434. 2012 irs tax forms 1040a To get Form 5434, see How To Get Tax Help, later. 2012 irs tax forms 1040a Period of enrollment. 2012 irs tax forms 1040a   An enrollment card will be issued to each individual whose enrollment application is approved. 2012 irs tax forms 1040a The individual is enrolled until the expiration date shown on the enrollment card or certificate. 2012 irs tax forms 1040a To continue practicing beyond the expiration date, the individual must request renewal of the enrollment by filing Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). 2012 irs tax forms 1040a What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. 2012 irs tax forms 1040a F. 2012 irs tax forms 1040a R. 2012 irs tax forms 1040a part 10 and reprinted in Treasury Department Circular No. 2012 irs tax forms 1040a 230 (Circular 230). 2012 irs tax forms 1040a An attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. 2012 irs tax forms 1040a In addition, a practitioner cannot engage in disreputable conduct (discussed later). 2012 irs tax forms 1040a Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. 2012 irs tax forms 1040a Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. 2012 irs tax forms 1040a See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. 2012 irs tax forms 1040a Duties Practitioners must promptly submit records or information requested by officers or employees of the IRS, except when the practitioner believes on reasonable belief and good faith that the information is privileged. 2012 irs tax forms 1040a Communications with respect to tax advice between a federally authorized tax practitioner and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to: Noncriminal tax matters before the IRS, or Noncriminal tax proceedings brought in federal court by or against the United States. 2012 irs tax forms 1040a Communications regarding corporate tax shelters. 2012 irs tax forms 1040a   This protection of tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter. 2012 irs tax forms 1040a Duty to advise. 2012 irs tax forms 1040a   A practitioner who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission. 2012 irs tax forms 1040a Due diligence. 2012 irs tax forms 1040a   A practitioner must exercise due diligence when performing the following duties. 2012 irs tax forms 1040a Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. 2012 irs tax forms 1040a Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. 2012 irs tax forms 1040a Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. 2012 irs tax forms 1040a Restrictions Practitioners are restricted from engaging in certain practices. 2012 irs tax forms 1040a The following paragraphs discuss some of these restricted practices. 2012 irs tax forms 1040a Delays. 2012 irs tax forms 1040a   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. 2012 irs tax forms 1040a Assistance from disbarred or suspended persons and former IRS employees. 2012 irs tax forms 1040a   A practitioner must not knowingly, directly or indirectly, do the following. 2012 irs tax forms 1040a Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS. 2012 irs tax forms 1040a Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. 2012 irs tax forms 1040a Performance as a notary. 2012 irs tax forms 1040a   A practitioner who is a notary public and is employed as counsel, attorney, or agent in a matter before the IRS, or has a material interest in the matter, cannot engage in any notary activities related to that matter. 2012 irs tax forms 1040a Negotiations of taxpayer refund checks. 2012 irs tax forms 1040a   Practitioners must not endorse or otherwise negotiate (cash) any refund check (including directing or accepting payment by any means, electronic or otherwise, in an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to the taxpayer. 2012 irs tax forms 1040a Incompetence and Disreputable Conduct Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. 2012 irs tax forms 1040a The following list contains examples of conduct that is considered disreputable. 2012 irs tax forms 1040a Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. 2012 irs tax forms 1040a Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. 2012 irs tax forms 1040a Soliciting employment by prohibited means as discussed in section 10. 2012 irs tax forms 1040a 30 of Circular 230. 2012 irs tax forms 1040a Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. 2012 irs tax forms 1040a Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. 2012 irs tax forms 1040a Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements. 2012 irs tax forms 1040a Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board. 2012 irs tax forms 1040a Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. 2012 irs tax forms 1040a Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS. 2012 irs tax forms 1040a Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws. 2012 irs tax forms 1040a Censure, Disbarments, and Suspensions The Office of Professional Responsibility may censure or institute proceedings to censure, suspend or disbar any attorney, CPA, or enrolled agent who has violated Circular 230. 2012 irs tax forms 1040a A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. 2012 irs tax forms 1040a Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. 2012 irs tax forms 1040a If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. 2012 irs tax forms 1040a See Who Can Practice Before the IRS, earlier. 2012 irs tax forms 1040a What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. 2012 irs tax forms 1040a If the authorization is not limited, the individual generally can perform all acts that you can perform. 2012 irs tax forms 1040a The authority granted to a registered tax return preparer or an unenrolled preparer is limited. 2012 irs tax forms 1040a For information on the limits regarding registered tax return preparers, see Circular 230 §10. 2012 irs tax forms 1040a 3(f). 2012 irs tax forms 1040a For information on the limits regarding unenrolled preparers, see Publication 470. 2012 irs tax forms 1040a Acts performed. 2012 irs tax forms 1040a   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. 2012 irs tax forms 1040a Represent you before any office of the IRS. 2012 irs tax forms 1040a Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund. 2012 irs tax forms 1040a Sign a consent to extend the statutory time period for assessment or collection of a tax. 2012 irs tax forms 1040a Sign a closing agreement. 2012 irs tax forms 1040a Signing your return. 2012 irs tax forms 1040a   The representative named under a power of attorney is not permitted to sign your income tax return unless: The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1. 2012 irs tax forms 1040a 6012-1(a)(5)). 2012 irs tax forms 1040a You specifically authorize this in your power of attorney. 2012 irs tax forms 1040a For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. 2012 irs tax forms 1040a Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return. 2012 irs tax forms 1040a Other good cause if specific permission is requested of and granted by the IRS. 2012 irs tax forms 1040a When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. 2012 irs tax forms 1040a For more information, see the Form 2848 instructions. 2012 irs tax forms 1040a Limitation on substitution or delegation. 2012 irs tax forms 1040a   A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney. 2012 irs tax forms 1040a   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. 2012 irs tax forms 1040a If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. 2012 irs tax forms 1040a Disclosure of returns to a third party. 2012 irs tax forms 1040a   Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5 of Form 2848. 2012 irs tax forms 1040a Incapacity or incompetency. 2012 irs tax forms 1040a   A power of attorney is generally terminated if you become incapacitated or incompetent. 2012 irs tax forms 1040a   The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5 “Other” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. 2012 irs tax forms 1040a See Non-IRS powers of attorney, later. 2012 irs tax forms 1040a When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. 2012 irs tax forms 1040a A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. 2012 irs tax forms 1040a Represent you at a meeting with the IRS. 2012 irs tax forms 1040a Prepare and file a written response to the IRS. 2012 irs tax forms 1040a Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. 2012 irs tax forms 1040a Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. 2012 irs tax forms 1040a Your representative must complete that part of the form. 2012 irs tax forms 1040a Non-IRS powers of attorney. 2012 irs tax forms 1040a   The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. 2012 irs tax forms 1040a For more information, see Processing a non-IRS power of attorney, later. 2012 irs tax forms 1040a   If you want to use a power of attorney document other than Form 2848, it must contain the following information. 2012 irs tax forms 1040a Your name and mailing address. 2012 irs tax forms 1040a Your social security number and/or employer identification number. 2012 irs tax forms 1040a Your employee plan number, if applicable. 2012 irs tax forms 1040a The name and mailing address of your representative(s). 2012 irs tax forms 1040a The types of tax involved. 2012 irs tax forms 1040a The federal tax form number. 2012 irs tax forms 1040a The specific year(s) or period(s) involved. 2012 irs tax forms 1040a For estate tax matters, the decedent's date of death. 2012 irs tax forms 1040a A clear expression of your intention concerning the scope of authority granted to your representative(s). 2012 irs tax forms 1040a Your signature and date. 2012 irs tax forms 1040a You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. 2012 irs tax forms 1040a This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. 2012 irs tax forms 1040a The statement should read: I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority, I am aware of the regulations contained in Circular 230, I am authorized to represent the taxpayer(s) identified in the power of attorney, and I am an individual described in 26 CFR 601. 2012 irs tax forms 1040a 502(b). 2012 irs tax forms 1040a Required information missing. 2012 irs tax forms 1040a   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. 2012 irs tax forms 1040a You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. 2012 irs tax forms 1040a If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next. 2012 irs tax forms 1040a Procedure for perfecting a non-IRS power of attorney. 2012 irs tax forms 1040a   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. 2012 irs tax forms 1040a The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). 2012 irs tax forms 1040a The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction. 2012 irs tax forms 1040a Example. 2012 irs tax forms 1040a John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. 2012 irs tax forms 1040a The power of attorney grants Ed the authority to perform any and all acts on John's behalf. 2012 irs tax forms 1040a However, it does not list specific tax-related information such as types of tax or tax form numbers. 2012 irs tax forms 1040a Shortly after John signs the power of attorney, he is declared incompetent. 2012 irs tax forms 1040a Later, a federal tax matter arises concerning a prior year return filed by John. 2012 irs tax forms 1040a Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. 2012 irs tax forms 1040a If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. 2012 irs tax forms 1040a If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. 2012 irs tax forms 1040a Otherwise, he must name another individual who can practice before the IRS. 2012 irs tax forms 1040a Processing a non-IRS power of attorney. 2012 irs tax forms 1040a   The IRS has a centralized computer database system called the CAF system. 2012 irs tax forms 1040a This system contains information on the authority of taxpayer representatives. 2012 irs tax forms 1040a Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. 2012 irs tax forms 1040a Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. 2012 irs tax forms 1040a It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications. 2012 irs tax forms 1040a   You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. 2012 irs tax forms 1040a Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). 2012 irs tax forms 1040a Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. 2012 irs tax forms 1040a However, the following will also assist you in preparing the form. 2012 irs tax forms 1040a Line-by-line hints. 2012 irs tax forms 1040a   The following hints are summaries of some of the line-by-line instructions for Form 2848. 2012 irs tax forms 1040a Line 1—Taxpayer information. 2012 irs tax forms 1040a   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. 2012 irs tax forms 1040a If only one spouse wants to be represented in the matter, that spouse files a Form 2848. 2012 irs tax forms 1040a Line 2—Representative(s). 2012 irs tax forms 1040a   Only individuals may be named as representatives. 2012 irs tax forms 1040a If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. 2012 irs tax forms 1040a If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. 2012 irs tax forms 1040a Enter your representative's fax number if available. 2012 irs tax forms 1040a   If you want to name more than three representatives, attach additional Form(s) 2848. 2012 irs tax forms 1040a The IRS can send copies of notices and communications to two of your representatives. 2012 irs tax forms 1040a You must, however, check the boxes on line 2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. 2012 irs tax forms 1040a If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. 2012 irs tax forms 1040a Line 3—Tax matters. 2012 irs tax forms 1040a   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. 2012 irs tax forms 1040a However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. 2012 irs tax forms 1040a The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. 2012 irs tax forms 1040a However, avoid general references such as “all years” or “all taxes. 2012 irs tax forms 1040a ” Any Form 2848 with general references will be returned. 2012 irs tax forms 1040a Line 4—Specific use not recorded on Centralized Authorization File (CAF). 2012 irs tax forms 1040a   Certain matters cannot be recorded on the CAF system. 2012 irs tax forms 1040a Examples of such matters include, but are not limited to, the following. 2012 irs tax forms 1040a Requests for a private letter ruling or technical advice. 2012 irs tax forms 1040a Applications for an employer identification number (EIN). 2012 irs tax forms 1040a Claims filed on Form 843, Claim for Refund and Request for Abatement. 2012 irs tax forms 1040a Corporate dissolutions. 2012 irs tax forms 1040a Requests for change of accounting method. 2012 irs tax forms 1040a Requests for change of accounting period. 2012 irs tax forms 1040a Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). 2012 irs tax forms 1040a Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). 2012 irs tax forms 1040a Application for Award for Original Information under section 7623. 2012 irs tax forms 1040a Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). 2012 irs tax forms 1040a Freedom of Information Act requests. 2012 irs tax forms 1040a If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. 2012 irs tax forms 1040a If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. 2012 irs tax forms 1040a Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. 2012 irs tax forms 1040a Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. 2012 irs tax forms 1040a To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. 2012 irs tax forms 1040a If Form 2848 is for a specific use, mail or fax it to the office handling that matter. 2012 irs tax forms 1040a For more information on specific use, see the Instructions for Form 2848, line 4. 2012 irs tax forms 1040a FAX copies. 2012 irs tax forms 1040a   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). 2012 irs tax forms 1040a If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission. 2012 irs tax forms 1040a Your representative may be able to file Form 2848 electronically via the IRS website. 2012 irs tax forms 1040a For more information, your representative can go to www. 2012 irs tax forms 1040a irs. 2012 irs tax forms 1040a gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. 2012 irs tax forms 1040a If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. 2012 irs tax forms 1040a Instead, give it to your representative, who will retain the document. 2012 irs tax forms 1040a Updating a power of attorney. 2012 irs tax forms 1040a   Submit any update or modification to an existing power of attorney in writing. 2012 irs tax forms 1040a Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. 2012 irs tax forms 1040a Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the center where the related return was, or will be filed. 2012 irs tax forms 1040a   A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. 2012 irs tax forms 1040a To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed. 2012 irs tax forms 1040a A written notice of substitution or delegation signed by the recognized representative. 2012 irs tax forms 1040a A written declaration of representative made by the new representative. 2012 irs tax forms 1040a A copy of the power of attorney that specifically authorizes the substitution or delegation. 2012 irs tax forms 1040a Retention/Revocation of Prior Power(s) of Attorney A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. 2012 irs tax forms 1040a However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney. 2012 irs tax forms 1040a A copy of the unrevoked prior power of attorney, or A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney. 2012 irs tax forms 1040a Note. 2012 irs tax forms 1040a The filing of Form 2848 will not revoke any  Form 8821 that is in effect. 2012 irs tax forms 1040a Revocation of Power of Attorney/Withdrawal of Representative If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed power of attorney to the IRS, or if the power of attorney is for a specific matter, to the IRS office handling the matter. 2012 irs tax forms 1040a If the taxpayer is revoking the power of attorney, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. 2012 irs tax forms 1040a If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. 2012 irs tax forms 1040a If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. 2012 irs tax forms 1040a The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. 2012 irs tax forms 1040a If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. 2012 irs tax forms 1040a When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years, or periods. 2012 irs tax forms 1040a If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. 2012 irs tax forms 1040a To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions. 2012 irs tax forms 1040a A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. 2012 irs tax forms 1040a If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. 2012 irs tax forms 1040a When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not dealing with the IRS as your representative. 2012 irs tax forms 1040a The following situations do not require a power of attorney. 2012 irs tax forms 1040a Providing information to the IRS. 2012 irs tax forms 1040a Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. 2012 irs tax forms 1040a Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. 2012 irs tax forms 1040a Allowing a tax matters partner or person (TMP) to perform acts for the partnership. 2012 irs tax forms 1040a Allowing the IRS to discuss return information with a fiduciary. 2012 irs tax forms 1040a How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. 2012 irs tax forms 1040a The two completed forms for this example are shown on the next pages. 2012 irs tax forms 1040a Example. 2012 irs tax forms 1040a Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. 2012 irs tax forms 1040a They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. 2012 irs tax forms 1040a Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. 2012 irs tax forms 1040a Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. 2012 irs tax forms 1040a They want copies of all notices and written communications sent to Jim. 2012 irs tax forms 1040a This is the first time Stan and Mary have given power of attorney to anyone. 2012 irs tax forms 1040a They should each complete a Form 2848 as follows. 2012 irs tax forms 1040a Line 1—Taxpayer information. 2012 irs tax forms 1040a   Stan and Mary must each file a separate Form 2848. 2012 irs tax forms 1040a On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. 2012 irs tax forms 1040a Mary does likewise on her separate Form 2848. 2012 irs tax forms 1040a Line 2—Representative(s). 2012 irs tax forms 1040a   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. 2012 irs tax forms 1040a Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line 3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line 2. 2012 irs tax forms 1040a They also enter Mr. 2012 irs tax forms 1040a Smith's CAF number, his telephone number, and his fax number. 2012 irs tax forms 1040a Mr. 2012 irs tax forms 1040a Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column. 2012 irs tax forms 1040a Line 3—Tax Matters. 2012 irs tax forms 1040a   On their separate Forms 2848, Stan and Mary each enters “income” for the type of tax, “1040” for the form number, and “2009, 2010, and 2011” for the tax years. 2012 irs tax forms 1040a Line 4—Specific use not recorded on Centralized Authorization File (CAF). 2012 irs tax forms 1040a   On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. 2012 irs tax forms 1040a See Preparation of Form — Helpful Hints, earlier. 2012 irs tax forms 1040a Line 5—Acts authorized. 2012 irs tax forms 1040a   Mary wants to sign any agreement that reflects changes to her and Stan's joint 2009, 2010, and 2011 income tax liability, so she writes “Taxpayer must sign any agreement form” on line 5 of her Form 2848. 2012 irs tax forms 1040a Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. 2012 irs tax forms 1040a If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. 2012 irs tax forms 1040a Line 6—Retention/revocation of prior power(s) of attorney. 2012 irs tax forms 1040a   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. 2012 irs tax forms 1040a However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line 6 and attached a copy of the prior power of attorney that they wanted to remain in effect. 2012 irs tax forms 1040a   If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. 2012 irs tax forms 1040a (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. 2012 irs tax forms 1040a ) Line 7—Signature of taxpayer. 2012 irs tax forms 1040a   Stan and Mary each signs and dates his or her Form 2848. 2012 irs tax forms 1040a If a taxpayer does not sign, the IRS cannot accept the form. 2012 irs tax forms 1040a Part II—Declaration of Representative. 2012 irs tax forms 1040a   Jim Smith must complete this part of Form 2848. 2012 irs tax forms 1040a If he does not sign this part, the IRS cannot accept the form. 2012 irs tax forms 1040a What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. 2012 irs tax forms 1040a However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. 2012 irs tax forms 1040a Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. 2012 irs tax forms 1040a This image is too large to be displayed in the current screen. 2012 irs tax forms 1040a Please click the link to view the image. 2012 irs tax forms 1040a Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. 2012 irs tax forms 1040a Please click the link to view the image. 2012 irs tax forms 1040a Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. 2012 irs tax forms 1040a Please click the link to view the image. 2012 irs tax forms 1040a Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. 2012 irs tax forms 1040a Please click the link to view the image. 2012 irs tax forms 1040a Filled-in Form 2848 - Page 2 Processing and Handling How the power of attorney is processed and handled depends on whether it is a complete or incomplete document. 2012 irs tax forms 1040a Incomplete document. 2012 irs tax forms 1040a   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. 2012 irs tax forms 1040a For example, if your signature or signature date is missing, the IRS will contact you. 2012 irs tax forms 1040a If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative. 2012 irs tax forms 1040a   In either case, the power of attorney is not considered valid until all required information is entered on the document. 2012 irs tax forms 1040a The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS. 2012 irs tax forms 1040a Complete document. 2012 irs tax forms 1040a   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. 2012 irs tax forms 1040a In most instances, this includes processing the document on the CAF system. 2012 irs tax forms 1040a Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted. 2012 irs tax forms 1040a Documents not processed on CAF. 2012 irs tax forms 1040a   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). 2012 irs tax forms 1040a For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. 2012 irs tax forms 1040a These documents remain with the related case files. 2012 irs tax forms 1040a In this situation, you should check the box on line 4 of Form 2848. 2012 irs tax forms 1040a In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. 2012 irs tax forms 1040a Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. 2012 irs tax forms 1040a However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. 2012 irs tax forms 1040a For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. 2012 irs tax forms 1040a However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly. 2012 irs tax forms 1040a If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action. 2012 irs tax forms 1040a Notices and other correspondence. 2012 irs tax forms 1040a   If you have a recognized representative, you and the representative will routinely receive notices and other correspondence from the IRS (either the original or a copy) if you checked the box in the left column of line 2 of Form 2848. 2012 irs tax forms 1040a If the power of attorney is processed on the CAF system, the IRS will send your representative(s) a duplicate of all computer-generated correspondence that is sent to you. 2012 irs tax forms 1040a This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. 2012 irs tax forms 1040a The IRS employee handling the case is responsible for ensuring that the original and any requested copies of each manually-generated correspondence are sent to you and your representative(s) in accordance with your authorization. 2012 irs tax forms 1040a How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 2012 irs tax forms 1040a By selecting the method that is best for you, you will have quick and easy access to tax help. 2012 irs tax forms 1040a Free help with your return. 2012 irs tax forms 1040a   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2012 irs tax forms 1040a The Volunteer Income Tax Assistance (VITA) program is designed to help low and moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2012 irs tax forms 1040a Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2012 irs tax forms 1040a To find the nearest VITA or TCE site, visit IRS. 2012 irs tax forms 1040a gov or call 1-800-906-9887 or 1-800-829-1040. 2012 irs tax forms 1040a   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 irs tax forms 1040a To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 2012 irs tax forms 1040a aarp. 2012 irs tax forms 1040a org/money/taxaide. 2012 irs tax forms 1040a   For more information on these programs, go to IRS. 2012 irs tax forms 1040a gov and enter keyword “VITA” in the upper right-hand corner. 2012 irs tax forms 1040a Internet. 2012 irs tax forms 1040a You can access the IRS website at IRS. 2012 irs tax forms 1040a gov 24 hours a day, 7 days a week to: E-file your return. 2012 irs tax forms 1040a Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2012 irs tax forms 1040a Check the status of your refund. 2012 irs tax forms 1040a Go to IRS. 2012 irs tax forms 1040a gov and click on Where's My Refund. 2012 irs tax forms 1040a Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2012 irs tax forms 1040a If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2012 irs tax forms 1040a Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 irs tax forms 1040a Download forms, including talking tax forms, instructions, and publications. 2012 irs tax forms 1040a Order IRS products online. 2012 irs tax forms 1040a Research your tax questions online. 2012 irs tax forms 1040a Search publications online by topic or keyword. 2012 irs tax forms 1040a Use the online Internal Revenue Code, regulations, or other official guidance. 2012 irs tax forms 1040a View Internal Revenue Bulletins (IRBs) published in the last few years. 2012 irs tax forms 1040a Figure your withholding allowances using the withholding calculator online at www. 2012 irs tax forms 1040a irs. 2012 irs tax forms 1040a gov/individuals. 2012 irs tax forms 1040a Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. 2012 irs tax forms 1040a irs. 2012 irs tax forms 1040a gov/individuals. 2012 irs tax forms 1040a Sign up to receive local and national tax news by email. 2012 irs tax forms 1040a Get information on starting and operating a small business. 2012 irs tax forms 1040a Phone. 2012 irs tax forms 1040a Many services are available by phone. 2012 irs tax forms 1040a   Ordering forms, instructions, and publications. 2012 irs tax forms 1040a Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2012 irs tax forms 1040a You should receive your order within 10 days. 2012 irs tax forms 1040a Asking tax questions. 2012 irs tax forms 1040a Call the IRS with your tax questions at 1-800-829-1040. 2012 irs tax forms 1040a Solving problems. 2012 irs tax forms 1040a You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2012 irs tax forms 1040a An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2012 irs tax forms 1040a Call your local Taxpayer Assistance Center for an appointment. 2012 irs tax forms 1040a To find the number, go to www. 2012 irs tax forms 1040a irs. 2012 irs tax forms 1040a gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2012 irs tax forms 1040a TTY/TDD equipment. 2012 irs tax forms 1040a If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2012 irs tax forms 1040a TeleTax topics. 2012 irs tax forms 1040a Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2012 irs tax forms 1040a Refund information. 2012 irs tax forms 1040a To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 2012 irs tax forms 1040a Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2012 irs tax forms 1040a If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2012 irs tax forms 1040a Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 irs tax forms 1040a If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 2012 irs tax forms 1040a Other refund information. 2012 irs tax forms 1040a To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 2012 irs tax forms 1040a Evaluating the quality of our telephone services. 2012 irs tax forms 1040a To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2012 irs tax forms 1040a One method is for a second IRS representative to listen in on or record random telephone calls. 2012 irs tax forms 1040a Another is to ask some callers to complete a short survey at the end of the call. 2012 irs tax forms 1040a Walk-in. 2012 irs tax forms 1040a Many products and services are available on a walk-in basis. 2012 irs tax forms 1040a   Products. 2012 irs tax forms 1040a You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 irs tax forms 1040a Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 2012 irs tax forms 1040a Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2012 irs tax forms 1040a Services. 2012 irs tax forms 1040a You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2012 irs tax forms 1040a An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2012 irs tax forms 1040a If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 2012 irs tax forms 1040a No appointment is necessary—just walk in. 2012 irs tax forms 1040a If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2012 irs tax forms 1040a A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2012 irs tax forms 1040a If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2012 irs tax forms 1040a All other issues will be handled without an appointment. 2012 irs tax forms 1040a To find the number of your local office, go to  www. 2012 irs tax forms 1040a irs. 2012 irs tax forms 1040a gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2012 irs tax forms 1040a Mail. 2012 irs tax forms 1040a You can send your order for forms, instructions, and publications to the address below. 2012 irs tax forms 1040a You should receive a response within 10 days after your request is received. 2012 irs tax forms 1040a  Internal Revenue Service 1201 N. 2012 irs tax forms 1040a Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 2012 irs tax forms 1040a   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 irs tax forms 1040a Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 2012 irs tax forms 1040a We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 2012 irs tax forms 1040a Remember, the worst thing you can do is nothing at all. 2012 irs tax forms 1040a   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 2012 irs tax forms 1040a You face (or your business is facing) an immediate threat of adverse action. 2012 irs tax forms 1040a You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 2012 irs tax forms 1040a   If you qualify for our help, we’ll do everything we can to get your problem resolved. 2012 irs tax forms 1040a You will be assigned to one advocate who will be with you at every turn. 2012 irs tax forms 1040a We have offices in every state, the District of Columbia, and Puerto Rico. 2012 irs tax forms 1040a Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 2012 irs tax forms 1040a And our services are always free. 2012 irs tax forms 1040a   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 2012 irs tax forms 1040a Our tax toolkit at www. 2012 irs tax forms 1040a TaxpayerAdvocate. 2012 irs tax forms 1040a irs. 2012 irs tax forms 1040a gov can help you understand these rights. 2012 irs tax forms 1040a   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 2012 irs tax forms 1040a irs. 2012 irs tax forms 1040a gov/advocate. 2012 irs tax forms 1040a You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. 2012 irs tax forms 1040a   TAS also handles large-scale or systemic problems that affect many taxpayers. 2012 irs tax forms 1040a If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2012 irs tax forms 1040a irs. 2012 irs tax forms 1040a gov/advocate. 2012 irs tax forms 1040a Low Income Taxpayer Clinics (LITCs). 2012 irs tax forms 1040a   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 2012 irs tax forms 1040a Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 2012 irs tax forms 1040a These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 2012 irs tax forms 1040a Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 2012 irs tax forms 1040a For more information and to find a clinic near you, see the LITC page on www. 2012 irs tax forms 1040a irs. 2012 irs tax forms 1040a gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 irs tax forms 1040a This publication is also available by calling 1-800-829-3676 or at your local IRS office. 2012 irs tax forms 1040a Free tax services. 2012 irs tax forms 1040a   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 2012 irs tax forms 1040a Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 2012 irs tax forms 1040a The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 2012 irs tax forms 1040a The majority of the information and services listed in this publication are available to you free of charge. 2012 irs tax forms 1040a If there is a fee associated with a resource or service, it is listed in the publication. 2012 irs tax forms 1040a   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2012 irs tax forms 1040a DVD for tax products. 2012 irs tax forms 1040a You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2012 irs tax forms 1040a Prior-year forms, instructions, and publications. 2012 irs tax forms 1040a Tax Map: an electronic research tool and finding aid. 2012 irs tax forms 1040a Tax law frequently asked questions. 2012 irs tax forms 1040a Tax Topics from the IRS telephone response system. 2012 irs tax forms 1040a Internal Revenue Code—Title 26 of the U. 2012 irs tax forms 1040a S. 2012 irs tax forms 1040a Code. 2012 irs tax forms 1040a Links to other Internet based Tax Research Materials. 2012 irs tax forms 1040a Fill-in, print, and save features for most tax forms. 2012 irs tax forms 1040a Internal Revenue Bulletins. 2012 irs tax forms 1040a Toll-free and email technical support. 2012 irs tax forms 1040a Two releases during the year. 2012 irs tax forms 1040a  – The first release will ship the beginning of January. 2012 irs tax forms 1040a  – The final release will ship the beginning of March. 2012 irs tax forms 1040a Purchase the DVD from National Technical Information Service (NTIS) at www. 2012 irs tax forms 1040a irs. 2012 irs tax forms 1040a gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 2012 irs tax forms 1040a Prev  Up  Next   Home   More Online Publications
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Tax Information for Issuers

Publication 3755 - Filing Requirements
TEB's first publication outlines the filing requirements for issuers of tax-exempt bonds, including Forms 8038, 8038-G and 8038-T.

Publication 4079 - Tax-Exempt Governmental Bonds Compliance Guide
This publication provides an overview for state and local governments of the key rules under the federal tax law that generally apply to municipal financing arrangements commonly known as governmental bonds.

Publication 4078 - Tax Exempt Private Activity Bonds Compliance Guide
This publication provides an overview for state and local government issuers and borrowers of bond proceeds of the general post-issuance rules under federal tax law that apply to municipal financing arrangements known as qualified private activity bonds.

Publication 4077 - Tax Exempt Bonds for 501(c)(3) Charitable Organizations
This publication provides an overview for state and local government issuers and 501(c)(3) tax exempt charitable organizations of the general post-issuance rules under the federal tax law that generally apply to municipal and financing arrangements commonly known as 501(c)(3) bonds.

Page Last Reviewed or Updated: 22-Apr-2013

The 2012 Irs Tax Forms 1040a

2012 irs tax forms 1040a 5. 2012 irs tax forms 1040a   Manufacturers Taxes Table of Contents Importer. 2012 irs tax forms 1040a Use considered sale. 2012 irs tax forms 1040a Lease considered sale. 2012 irs tax forms 1040a Bonus goods. 2012 irs tax forms 1040a Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. 2012 irs tax forms 1040a Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. 2012 irs tax forms 1040a CoalExported. 2012 irs tax forms 1040a Taxable TiresQualifying intercity or local bus. 2012 irs tax forms 1040a Qualifying school bus. 2012 irs tax forms 1040a Gas Guzzler TaxVehicles not subject to tax. 2012 irs tax forms 1040a Imported automobiles. 2012 irs tax forms 1040a VaccinesConditions to allowance. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a Manufacturer. 2012 irs tax forms 1040a   The term “manufacturer” includes a producer or importer. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a Importer. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a Sale. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a Use considered sale. 2012 irs tax forms 1040a   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. 2012 irs tax forms 1040a Lease considered sale. 2012 irs tax forms 1040a   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a Manufacturers taxes based on sale price. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a The taxes imposed on coal are based either on the sale price or the weight. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a However, you include certain charges made when a taxable article is sold and you exclude others. 2012 irs tax forms 1040a To figure the price on which you base the tax, use the following rules. 2012 irs tax forms 1040a Include both the following charges in the price. 2012 irs tax forms 1040a Any charge for coverings or containers (regardless of their nature). 2012 irs tax forms 1040a Any charge incident to placing the article in a condition packed ready for shipment. 2012 irs tax forms 1040a Exclude all the following amounts from the price. 2012 irs tax forms 1040a The manufacturers excise tax, whether or not it is stated as a separate charge. 2012 irs tax forms 1040a The transportation charges pursuant to the sale. 2012 irs tax forms 1040a The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a Discounts, rebates, and similar allowances actually granted to the purchaser. 2012 irs tax forms 1040a Local advertising charges. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a Charges for warranty paid at the purchaser's option. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a Bonus goods. 2012 irs tax forms 1040a   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. 2012 irs tax forms 1040a Figure the tax only on the sale price attributable to the taxable articles. 2012 irs tax forms 1040a Example. 2012 irs tax forms 1040a A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. 2012 irs tax forms 1040a The sale price of the shipment is $1,500. 2012 irs tax forms 1040a The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. 2012 irs tax forms 1040a 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). 2012 irs tax forms 1040a The remaining $375 is allocated to the nontaxable articles. 2012 irs tax forms 1040a Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. 2012 irs tax forms 1040a When the title passes depends on the intention of the parties as gathered from the contract of sale. 2012 irs tax forms 1040a In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. 2012 irs tax forms 1040a If the taxable article is used by the manufacturer, the tax attaches at the time use begins. 2012 irs tax forms 1040a The manufacturer is liable for the tax. 2012 irs tax forms 1040a Partial payments. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. 2012 irs tax forms 1040a Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. 2012 irs tax forms 1040a Sale of an article to a state or local government for the exclusive use of the state or local government. 2012 irs tax forms 1040a This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 2012 irs tax forms 1040a State is defined in Definitions in chapter 1. 2012 irs tax forms 1040a Sale of an article to a nonprofit educational organization for its exclusive use. 2012 irs tax forms 1040a This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 2012 irs tax forms 1040a Nonprofit educational organization is defined under Communications Tax in chapter 4. 2012 irs tax forms 1040a Sale of an article to a qualified blood collector organization. 2012 irs tax forms 1040a This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. 2012 irs tax forms 1040a Qualified blood collector organizations are defined under Communications Tax in chapter 4. 2012 irs tax forms 1040a Sale of an article for use by the purchaser as supplies for vessels. 2012 irs tax forms 1040a This exemption does not apply to the taxes on coal and vaccines. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a This exemption does not apply to the tax on coal and tires. 2012 irs tax forms 1040a Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a Sale of an article for export or for resale by the purchaser to a second purchaser for export. 2012 irs tax forms 1040a The article may be exported to a foreign country or to a possession of the United States. 2012 irs tax forms 1040a A vaccine shipped to a possession of the United States is not considered to be exported. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. 2012 irs tax forms 1040a S. 2012 irs tax forms 1040a jurisdiction in Alaska. 2012 irs tax forms 1040a For tire exemptions, see section 4221(e)(2). 2012 irs tax forms 1040a Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. 2012 irs tax forms 1040a Registration requirements. 2012 irs tax forms 1040a   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. 2012 irs tax forms 1040a See the Form 637 instructions for more information. 2012 irs tax forms 1040a Exceptions to registration requirements. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a Certification requirement. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a See Regulations section 48. 2012 irs tax forms 1040a 4221-5(c) for the certificate requirements. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a See Regulations section 48. 2012 irs tax forms 1040a 4221-4(d) for the certificate requirements. 2012 irs tax forms 1040a Proof of export requirement. 2012 irs tax forms 1040a   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. 2012 irs tax forms 1040a See Regulations section 48. 2012 irs tax forms 1040a 4221-3(d) for evidence that qualifies as proof of exportation. 2012 irs tax forms 1040a Proof of resale for further manufacture requirement. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a See Regulations section 48. 2012 irs tax forms 1040a 4221-2(c) for evidence that qualifies as proof of resale. 2012 irs tax forms 1040a Information to be furnished to purchaser. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a The claim must set forth in detail the facts upon which the claim is based. 2012 irs tax forms 1040a Uses, sales, and exports. 2012 irs tax forms 1040a   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). 2012 irs tax forms 1040a Export. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. 2012 irs tax forms 1040a Price readjustments. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a Conditions to allowance. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a The claimant sold the article at a tax-excluded price. 2012 irs tax forms 1040a The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. 2012 irs tax forms 1040a The person has obtained the written consent of the ultimate vendor to make the claim. 2012 irs tax forms 1040a The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. 2012 irs tax forms 1040a Claim for further manufacture. 2012 irs tax forms 1040a   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. 2012 irs tax forms 1040a The name and address of the manufacturer and the date of payment. 2012 irs tax forms 1040a An identification of the article for which the credit or refund is claimed. 2012 irs tax forms 1040a The amount of tax paid on the article and the date on which it was paid. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a An identification of the second article. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. 2012 irs tax forms 1040a Claim for price readjustment. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a A description of the circumstances that gave rise to the price readjustment. 2012 irs tax forms 1040a An identification of the article whose price was readjusted. 2012 irs tax forms 1040a The price at which the article was sold. 2012 irs tax forms 1040a The amount of tax paid on the article and the date on which it was paid. 2012 irs tax forms 1040a The name and address of the purchaser. 2012 irs tax forms 1040a The amount repaid to the purchaser or credited to the purchaser's account. 2012 irs tax forms 1040a Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. 2012 irs tax forms 1040a This includes any parts or accessories sold on or in connection with the sale of those articles. 2012 irs tax forms 1040a Pay this tax with Form 720. 2012 irs tax forms 1040a No tax deposits are required. 2012 irs tax forms 1040a Sport fishing equipment includes all the following items. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a 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)). 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a Fishing tip-ups and tilts. 2012 irs tax forms 1040a Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. 2012 irs tax forms 1040a See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. 2012 irs tax forms 1040a Fishing rods and fishing poles. 2012 irs tax forms 1040a   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. 2012 irs tax forms 1040a The tax is paid by the manufacturer, producer, or importer. 2012 irs tax forms 1040a Fishing tackle boxes. 2012 irs tax forms 1040a   The tax on fishing tackle boxes is 3% of the sales price. 2012 irs tax forms 1040a The tax is paid by the manufacturer, producer, or importer. 2012 irs tax forms 1040a Electric outboard boat motors. 2012 irs tax forms 1040a   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. 2012 irs tax forms 1040a This includes any parts or accessories sold on or in connection with the sale of those articles. 2012 irs tax forms 1040a Certain equipment resale. 2012 irs tax forms 1040a   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. 2012 irs tax forms 1040a If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. 2012 irs tax forms 1040a Related person. 2012 irs tax forms 1040a   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). 2012 irs tax forms 1040a Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. 2012 irs tax forms 1040a 11) of the sales price. 2012 irs tax forms 1040a The tax is paid by the manufacturer, producer, or importer. 2012 irs tax forms 1040a It applies to bows having a peak draw weight of 30 pounds or more. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a Pay this tax with Form 720. 2012 irs tax forms 1040a No tax deposits are required. 2012 irs tax forms 1040a Arrow Shafts The tax on arrow shafts is listed on Form 720. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a It measures 18 inches or more in overall length. 2012 irs tax forms 1040a It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. 2012 irs tax forms 1040a Exemption for certain wooden arrows. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a It measures 5/16 of an inch or less in diameter. 2012 irs tax forms 1040a It is not suitable for use with a taxable bow, described earlier. 2012 irs tax forms 1040a Pay this tax with Form 720. 2012 irs tax forms 1040a No tax deposits are required. 2012 irs tax forms 1040a Coal A tax is imposed on the first sale of coal mined in the United States. 2012 irs tax forms 1040a The producer of the coal is liable for the tax. 2012 irs tax forms 1040a The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a 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). 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a Tax rates. 2012 irs tax forms 1040a   The tax on underground-mined coal is the lower of: $1. 2012 irs tax forms 1040a 10 a ton, or 4. 2012 irs tax forms 1040a 4% of the sale price. 2012 irs tax forms 1040a   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. 2012 irs tax forms 1040a 4% of the sale price. 2012 irs tax forms 1040a   Coal will be taxed at the 4. 2012 irs tax forms 1040a 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. 2012 irs tax forms 1040a 50 a ton for surface-mined coal. 2012 irs tax forms 1040a Apply the tax proportionately if a sale or use includes a portion of a ton. 2012 irs tax forms 1040a Example. 2012 irs tax forms 1040a If you sell 21,000 pounds (10. 2012 irs tax forms 1040a 5 tons) of coal from an underground mine for $525, the price per ton is $50. 2012 irs tax forms 1040a The tax is $1. 2012 irs tax forms 1040a 10 × 10. 2012 irs tax forms 1040a 5 tons ($11. 2012 irs tax forms 1040a 55). 2012 irs tax forms 1040a Coal production. 2012 irs tax forms 1040a   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. 2012 irs tax forms 1040a Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. 2012 irs tax forms 1040a   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. 2012 irs tax forms 1040a In some cases, a single mine may yield coal from both surface mining and underground mining. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a Determining tonnage or selling price. 2012 irs tax forms 1040a   The producer pays the tax on coal at the time of sale or use. 2012 irs tax forms 1040a In figuring the selling price for applying the tax, the point of sale is f. 2012 irs tax forms 1040a o. 2012 irs tax forms 1040a b. 2012 irs tax forms 1040a (free on board) mine or f. 2012 irs tax forms 1040a o. 2012 irs tax forms 1040a b. 2012 irs tax forms 1040a cleaning plant if you clean the coal before selling it. 2012 irs tax forms 1040a This applies even if you sell the coal for a delivered price. 2012 irs tax forms 1040a The f. 2012 irs tax forms 1040a o. 2012 irs tax forms 1040a b. 2012 irs tax forms 1040a mine or f. 2012 irs tax forms 1040a o. 2012 irs tax forms 1040a b. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a 4% rate. 2012 irs tax forms 1040a   The tax applies to the full amount of coal sold. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. 2012 irs tax forms 1040a   Do not include in the sales price the excise tax imposed on coal. 2012 irs tax forms 1040a Coal used by the producer. 2012 irs tax forms 1040a   The tax on coal applies if the coal is used by the producer in other than a mining process. 2012 irs tax forms 1040a A mining process means the same for this purpose as for percentage depletion. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a In this case, the tax applies only when you sell the coal. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a   You must use a constructive sale price to figure the tax under the 4. 2012 irs tax forms 1040a 4% rate if you use the coal in other than a mining process. 2012 irs tax forms 1040a Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. 2012 irs tax forms 1040a o. 2012 irs tax forms 1040a b. 2012 irs tax forms 1040a mine or cleaning plant. 2012 irs tax forms 1040a Normally, you use the same constructive price used to figure your percentage depletion deduction. 2012 irs tax forms 1040a Blending. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a Figure the tax separately for each type of coal in the blend. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a However, the tax is limited to 4. 2012 irs tax forms 1040a 4% of the sale price per ton of the blended coal. 2012 irs tax forms 1040a Exemption from tax. 2012 irs tax forms 1040a   The tax does not apply to sales of lignite and imported coal. 2012 irs tax forms 1040a The only other exemption from the tax on the sale of coal is for coal exported as discussed next. 2012 irs tax forms 1040a Exported. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a   Proof of export includes any of the following items. 2012 irs tax forms 1040a A copy of the export bill of lading issued by the delivering carrier. 2012 irs tax forms 1040a A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. 2012 irs tax forms 1040a A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. 2012 irs tax forms 1040a If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. 2012 irs tax forms 1040a Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. 2012 irs tax forms 1040a A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. 2012 irs tax forms 1040a 0945 ($. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a The three categories for reporting the tax and the tax rate are listed below. 2012 irs tax forms 1040a Taxable tires other than biasply or super single tires at $. 2012 irs tax forms 1040a 0945. 2012 irs tax forms 1040a Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. 2012 irs tax forms 1040a 04725. 2012 irs tax forms 1040a Taxable tires, super single tires designed for steering at $. 2012 irs tax forms 1040a 0945. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. 2012 irs tax forms 1040a Special rule, manufacturer's retail stores. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a Tires on imported articles. 2012 irs tax forms 1040a   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). 2012 irs tax forms 1040a Tires exempt from tax. 2012 irs tax forms 1040a   The tax on taxable tires does not apply to the following items. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a Tire carcasses not suitable for commercial use. 2012 irs tax forms 1040a Tires for use on qualifying intercity, local, and school buses. 2012 irs tax forms 1040a For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. 2012 irs tax forms 1040a Tires sold for the exclusive use of the Department of Defense or the Coast Guard. 2012 irs tax forms 1040a Tires of a type used exclusively on mobile machinery. 2012 irs tax forms 1040a A taxable tire used on mobile machinery is not exempt from tax. 2012 irs tax forms 1040a Qualifying intercity or local bus. 2012 irs tax forms 1040a   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). 2012 irs tax forms 1040a Qualifying school bus. 2012 irs tax forms 1040a   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. 2012 irs tax forms 1040a Credit or refund. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a   The person who paid the tax is eligible to make the claim. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a 5 miles per gallon. 2012 irs tax forms 1040a If you import an automobile for personal use, you may be liable for this tax. 2012 irs tax forms 1040a Figure the tax on Form 6197, as discussed later. 2012 irs tax forms 1040a The tax rate is based on fuel economy rating. 2012 irs tax forms 1040a The tax rates for the gas guzzler tax are shown on Form 6197. 2012 irs tax forms 1040a A person that lengthens an existing automobile is the manufacturer of an automobile. 2012 irs tax forms 1040a Automobiles. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a Vehicles not subject to tax. 2012 irs tax forms 1040a   For the gas guzzler tax, the following vehicles are not considered automobiles. 2012 irs tax forms 1040a Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. 2012 irs tax forms 1040a Vehicles operated exclusively on a rail or rails. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a Vehicles treated under 49 U. 2012 irs tax forms 1040a S. 2012 irs tax forms 1040a C. 2012 irs tax forms 1040a 32901 (1978) as non-passenger automobiles. 2012 irs tax forms 1040a This includes limousines manufactured primarily to transport more than 10 persons. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. 2012 irs tax forms 1040a Model type. 2012 irs tax forms 1040a   Model type is a particular class of automobile as determined by EPA regulations. 2012 irs tax forms 1040a Fuel economy. 2012 irs tax forms 1040a   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. 2012 irs tax forms 1040a 1 mile as figured by the EPA. 2012 irs tax forms 1040a Imported automobiles. 2012 irs tax forms 1040a   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a 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). 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a Exemptions. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a However, see Vehicles not subject to tax, earlier. 2012 irs tax forms 1040a Form 6197. 2012 irs tax forms 1040a   Use Form 6197 to figure your tax liability for each quarter. 2012 irs tax forms 1040a Attach Form 6197 to your Form 720 for the quarter. 2012 irs tax forms 1040a See the Form 6197 instructions for more information and the one-time filing rules. 2012 irs tax forms 1040a Credit or refund. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 2012 irs tax forms 1040a Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. 2012 irs tax forms 1040a A taxable vaccine means any of the following vaccines. 2012 irs tax forms 1040a Any vaccine containing diphtheria toxoid. 2012 irs tax forms 1040a Any vaccine containing tetanus toxoid. 2012 irs tax forms 1040a Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. 2012 irs tax forms 1040a Any vaccine containing polio virus. 2012 irs tax forms 1040a Any vaccine against measles. 2012 irs tax forms 1040a Any vaccine against mumps. 2012 irs tax forms 1040a Any vaccine against rubella. 2012 irs tax forms 1040a Any vaccine against hepatitis A. 2012 irs tax forms 1040a Any vaccine against hepatitis B. 2012 irs tax forms 1040a Any vaccine against chicken pox. 2012 irs tax forms 1040a Any vaccine against rotavirus gastroenteritis. 2012 irs tax forms 1040a Any HIB vaccine. 2012 irs tax forms 1040a Any conjugate vaccine against streptococcus pneumoniae. 2012 irs tax forms 1040a Any trivalent vaccine against influenza or any other vaccine against influenza. 2012 irs tax forms 1040a Any meningococcal vaccine. 2012 irs tax forms 1040a Any vaccine against the human papillomavirus. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a The tax is $. 2012 irs tax forms 1040a 75 per dose of each taxable vaccine. 2012 irs tax forms 1040a The tax per dose on a vaccine that contains more than one taxable vaccine is $. 2012 irs tax forms 1040a 75 times the number of taxable vaccines. 2012 irs tax forms 1040a Taxable use. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a Credit or refund. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. 2012 irs tax forms 1040a Conditions to allowance. 2012 irs tax forms 1040a   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. 2012 irs tax forms 1040a Taxable Medical Devices Taxable medical devices. 2012 irs tax forms 1040a   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. 2012 irs tax forms 1040a 3% (. 2012 irs tax forms 1040a 023) of the sales price. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a There are specific exemptions for eyeglasses, contact lenses, and hearing aids. 2012 irs tax forms 1040a 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). 2012 irs tax forms 1040a See T. 2012 irs tax forms 1040a D. 2012 irs tax forms 1040a 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. 2012 irs tax forms 1040a More information. 2012 irs tax forms 1040a   For more information on the medical device tax, see section 4191, T. 2012 irs tax forms 1040a D. 2012 irs tax forms 1040a 9604, and Notice 2012-77. 2012 irs tax forms 1040a You can find T. 2012 irs tax forms 1040a D. 2012 irs tax forms 1040a 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. 2012 irs tax forms 1040a R. 2012 irs tax forms 1040a B. 2012 irs tax forms 1040a 2012-52 at www. 2012 irs tax forms 1040a irs. 2012 irs tax forms 1040a gov/pub/irs-irbs/irb12-52. 2012 irs tax forms 1040a pdf. 2012 irs tax forms 1040a Prev  Up  Next   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