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Amend your taxes 6. Amend your taxes   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Amend your taxes Vehicles not considered highway vehicles. Amend your taxes Idling reduction device. Amend your taxes Separate purchase. Amend your taxes Leases. Amend your taxes Exported vehicle. Amend your taxes Tax on resale of tax-paid trailers and semitrailers. Amend your taxes Use treated as sale. Amend your taxes Sale. Amend your taxes Long-term lease. Amend your taxes Short-term lease. Amend your taxes Related person. Amend your taxes Exclusions from tax base. Amend your taxes Sales not at arm's length. Amend your taxes Installment sales. Amend your taxes Repairs and modifications. Amend your taxes Further manufacture. Amend your taxes Rail trailers and rail vans. Amend your taxes Parts and accessories. Amend your taxes Trash containers. Amend your taxes House trailers. Amend your taxes Camper coaches or bodies for self-propelled mobile homes. Amend your taxes Farm feed, seed, and fertilizer equipment. Amend your taxes Ambulances and hearses. Amend your taxes Truck-tractors. Amend your taxes Concrete mixers. Amend your taxes Registration requirement. Amend your taxes Further manufacture. Amend your taxes A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. Amend your taxes Truck chassis and bodies. Amend your taxes Truck trailer and semitrailer chassis and bodies. Amend your taxes Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Amend your taxes A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. Amend your taxes A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Amend your taxes A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Amend your taxes A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Amend your taxes The seller is liable for the tax. Amend your taxes Chassis or body. Amend your taxes   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Amend your taxes Highway vehicle. Amend your taxes   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. Amend your taxes Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Amend your taxes A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. Amend your taxes A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Amend your taxes A special kind of cargo, goods, supplies, or materials. Amend your taxes Some off-highway task unrelated to highway transportation, except as discussed next. Amend your taxes Vehicles not considered highway vehicles. Amend your taxes   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Amend your taxes Specially designed mobile machinery for nontransportation functions. Amend your taxes A self-propelled vehicle is not a highway vehicle if all the following apply. Amend your taxes The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. Amend your taxes The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. Amend your taxes The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. Amend your taxes Vehicles specially designed for off-highway transportation. Amend your taxes A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. Amend your taxes To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. Amend your taxes It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Amend your taxes Nontransportation trailers and semitrailers. Amend your taxes A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. Amend your taxes For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Amend your taxes Gross vehicle weight. Amend your taxes   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. Amend your taxes It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. Amend your taxes Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. Amend your taxes   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. Amend your taxes Platform truck bodies 21 feet or less in length. Amend your taxes Dry freight and refrigerated truck van bodies 24 feet or less in length. Amend your taxes Dump truck bodies with load capacities of 8 cubic yards or less. Amend your taxes Refuse packer truck bodies with load capacities of 20 cubic yards or less. Amend your taxes For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Amend your taxes R. Amend your taxes B. Amend your taxes 2005-14 at www. Amend your taxes irs. Amend your taxes gov/pub/irs-irbs/irb05-14. Amend your taxes pdf. Amend your taxes   The gross vehicle weight means the maximum total weight of a loaded vehicle. Amend your taxes Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. Amend your taxes The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. Amend your taxes The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. Amend your taxes See Regulations section 145. Amend your taxes 4051-1(e)(3) for more information. Amend your taxes Parts or accessories. Amend your taxes   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Amend your taxes For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. Amend your taxes The tax applies in this case whether or not the retailer bills the parts or accessories separately. Amend your taxes   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. Amend your taxes The tax applies unless there is evidence to the contrary. Amend your taxes For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. Amend your taxes The tax does not apply to parts and accessories that are spares or replacements. Amend your taxes   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. Amend your taxes Idling reduction device. Amend your taxes   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. Amend your taxes The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. Amend your taxes The EPA discusses idling reduction technologies on its website at www. Amend your taxes epa. Amend your taxes gov/smartway/technology/idling. Amend your taxes htm. Amend your taxes Separate purchase. Amend your taxes   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Amend your taxes The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Amend your taxes The installation occurs within 6 months after the vehicle is first placed in service. Amend your taxes   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Amend your taxes   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Amend your taxes This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Amend your taxes   The tax does not apply if the installed part or accessory is a replacement part or accessory. Amend your taxes The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. Amend your taxes However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. Amend your taxes Example. Amend your taxes You bought a taxable vehicle and placed it in service on April 8. Amend your taxes On May 3, you bought and installed parts and accessories at a cost of $850. Amend your taxes On July 15, you bought and installed parts and accessories for $300. Amend your taxes Tax of $138 (12% of $1,150) applies on July 15. Amend your taxes Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Amend your taxes First retail sale defined. Amend your taxes   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. Amend your taxes There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). Amend your taxes The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Amend your taxes The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. Amend your taxes There is no registration requirement. Amend your taxes Leases. Amend your taxes   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. Amend your taxes The tax is imposed on the lessor at the time of the lease. Amend your taxes   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. Amend your taxes The tax is imposed on the lessor at the time of the lease. Amend your taxes Exported vehicle. Amend your taxes   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. Amend your taxes Tax on resale of tax-paid trailers and semitrailers. Amend your taxes   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Amend your taxes The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. Amend your taxes The credit cannot exceed the tax on the resale. Amend your taxes See Regulations section 145. Amend your taxes 4052-1(a)(4) for information on the conditions to allowance for the credit. Amend your taxes Use treated as sale. Amend your taxes   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. Amend your taxes Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Amend your taxes The tax attaches when the use begins. Amend your taxes   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. Amend your taxes   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. Amend your taxes   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. Amend your taxes Presumptive retail sales price. Amend your taxes   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. Amend your taxes If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. Amend your taxes Table 6-1 outlines the appropriate tax base calculation for various transactions. Amend your taxes   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Amend your taxes But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Amend your taxes Sale. Amend your taxes   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. Amend your taxes Long-term lease. Amend your taxes   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. Amend your taxes Short-term lease. Amend your taxes   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. Amend your taxes   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. Amend your taxes   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. Amend your taxes Related person. Amend your taxes   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Amend your taxes Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Amend your taxes Table 6-1. Amend your taxes Tax Base IF the transaction is a. Amend your taxes . Amend your taxes . Amend your taxes THEN figuring the base by using the. Amend your taxes . Amend your taxes . Amend your taxes Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. Amend your taxes   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. Amend your taxes   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Amend your taxes However, you do add a markup if all the following apply. Amend your taxes You do not perform any significant activities relating to the processing of the sale of a taxable article. Amend your taxes The main reason for processing the sale through you is to avoid or evade the presumed markup. Amend your taxes You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Amend your taxes In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. Amend your taxes Determination of tax base. Amend your taxes   These rules apply to both normal retail sales price and presumptive retail sales price computations. Amend your taxes To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. Amend your taxes However, see Presumptive retail sales price, earlier. Amend your taxes Exclusions from tax base. Amend your taxes   Exclude from the tax base the retail excise tax imposed on the sale. Amend your taxes Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. Amend your taxes Also exclude the value of any used component of the article furnished by the first user of the article. Amend your taxes   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. Amend your taxes These expenses are those incurred in delivery from the retail dealer to the customer. Amend your taxes In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. Amend your taxes   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. Amend your taxes For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. Amend your taxes Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Amend your taxes Sales not at arm's length. Amend your taxes   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. Amend your taxes   A sale is not at arm's length if either of the following apply. Amend your taxes One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. Amend your taxes The sale is made under special arrangements between a seller and a purchaser. Amend your taxes Installment sales. Amend your taxes   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. Amend your taxes The tax is figured on the entire sales price. Amend your taxes No part of the tax is deferred because the sales price is paid in installments. Amend your taxes Repairs and modifications. Amend your taxes   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. Amend your taxes This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Amend your taxes However, this exception generally does not apply to an article that was not subject to the tax when it was new. Amend your taxes Further manufacture. Amend your taxes   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. Amend your taxes Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. Amend your taxes Combining an article with an item in this list does not give rise to taxability. Amend your taxes However, see Parts or accessories discussed earlier. Amend your taxes Articles exempt from tax. Amend your taxes   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Amend your taxes Rail trailers and rail vans. Amend your taxes   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). Amend your taxes Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Amend your taxes Parts and accessories. Amend your taxes   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. Amend your taxes Trash containers. Amend your taxes   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Amend your taxes It is designed to be used as a trash container. Amend your taxes It is not designed to carry freight other than trash. Amend your taxes It is not designed to be permanently mounted on or affixed to a truck chassis or body. Amend your taxes House trailers. Amend your taxes   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Amend your taxes Camper coaches or bodies for self-propelled mobile homes. Amend your taxes   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. Amend your taxes Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Amend your taxes Farm feed, seed, and fertilizer equipment. Amend your taxes   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. Amend your taxes This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. Amend your taxes Ambulances and hearses. Amend your taxes   This is any ambulance, hearse, or combination ambulance-hearse. Amend your taxes Truck-tractors. Amend your taxes   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Amend your taxes Concrete mixers. Amend your taxes   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. Amend your taxes This exemption does not apply to the chassis on which the article is mounted. Amend your taxes Sales exempt from tax. Amend your taxes   The following sales are ordinarily exempt from tax. Amend your taxes Sales to a state or local government for its exclusive use. Amend your taxes Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Amend your taxes Sales to a nonprofit educational organization for its exclusive use. Amend your taxes Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Amend your taxes Sales for use by the purchaser for further manufacture of other taxable articles (see below). Amend your taxes Sales for export or for resale by the purchaser to a second purchaser for export. Amend your taxes Sales to the United Nations for official use. Amend your taxes Registration requirement. Amend your taxes   In general, the seller and buyer must be registered for a sale to be tax free. Amend your taxes See the Form 637 instructions for more information. Amend your taxes Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. Amend your taxes Further manufacture. Amend your taxes   If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and made the first retail sale of them. Amend your taxes Credits or refunds. Amend your taxes   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. Amend your taxes The person using the article as a component part is eligible for the credit or refund. Amend your taxes   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Amend your taxes A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. Amend your taxes   See also Conditions to allowance in chapter 5. Amend your taxes Tire credit. Amend your taxes   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. Amend your taxes The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Amend your taxes This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. Amend your taxes Prev  Up  Next   Home   More Online Publications
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Amend your taxes Index Symbols 401(k) Plan Elective Deferrals, Elective Deferrals (401(k) Plans) Safe harbor, Safe harbor 401(k) plan. Amend your taxes A Annual additions, Annual additions. Amend your taxes Annual benefits, Annual benefits. Amend your taxes Assistance (see Tax help) Automatic Enrollment, Automatic Enrollment B Business, definition, Business. Amend your taxes C Common-law employee, Common-law employee. Amend your taxes Compensation, Compensation. Amend your taxes Contribution Defined, Contribution. Amend your taxes Limits Qualified plans, Limits on Contributions and Benefits SEP-IRAs, Contribution Limits SIMPLE IRA plan, Contribution Limits D Deduction Defined, SIMPLE plans. Amend your taxes , Deduction. Amend your taxes Deduction worksheet for self-employed, Figuring your deduction. Amend your taxes Defined benefit plan Deduction limits, Defined benefit plans. Amend your taxes Limits on contributions, Defined benefit plan. Amend your taxes Defined contribution plan Automatic Enrollment, Automatic Enrollment Deduction limits, Defined contribution plans. Amend your taxes Eligible automatic contribution arrangement, Eligible automatic contribution arrangement. Amend your taxes Forfeitures, Forfeiture. Amend your taxes Limits on contributions, Defined contribution plan. Amend your taxes Money purchase pension plan, Money purchase pension plan. Amend your taxes Profit-sharing plan, Profit-sharing plan. Amend your taxes Qualified automatic contribution arrangement, Qualified automatic contribution arrangement. Amend your taxes Definitions you need to know, Definitions You Need To Know Disqualified person, Prohibited Transactions Distributions (withdrawals), Distributions (Withdrawals) E EACA, Eligible automatic contribution arrangement. Amend your taxes Earned income, Earned income. Amend your taxes Eligible automatic contribution arrangement, Eligible automatic contribution arrangement. Amend your taxes Employees Eligible, Eligible employee. Amend your taxes Excludable, Excludable employees. Amend your taxes Highly compensated, Highly compensated employee. Amend your taxes Leased, Leased employee. Amend your taxes Employer Defined, Employer. Amend your taxes Excess Deferrals, Treatment of Excess Deferrals Excise tax, Excise Tax on Reversion of Plan Assets Nondeductible (excess) contributions, Excise Tax for Nondeductible (Excess) Contributions Reduced benefit accrual, Notification of Significant Benefit Accrual Reduction SEP excess contributions, Excise tax. Amend your taxes Excludable employees, Excludable employees. Amend your taxes F Form 1040, Where To Deduct Contributions, Reporting the tax. Amend your taxes 1099-R, Reporting corrective distributions on Form 1099-R. Amend your taxes 5304–SIMPLE, How To Set Up a SIMPLE IRA Plan 5305–S, Setting up a SIMPLE IRA. Amend your taxes 5305–SA, Setting up a SIMPLE IRA. Amend your taxes 5305–SEP, Formal written agreement. Amend your taxes 5305–SIMPLE, How To Set Up a SIMPLE IRA Plan 5310, Form 5310. Amend your taxes 5329, Reporting the tax. Amend your taxes 5330, Reporting the tax. Amend your taxes , Tax on excess contributions of highly compensated employees. Amend your taxes , Excise Tax on Reversion of Plan Assets, Payment of the 15% tax. Amend your taxes 5500, Form 5500. Amend your taxes , Electronic filing of Forms 5500 and 5500-SF. Amend your taxes 5500-EZ, Form 5500-EZ. Amend your taxes Form W-2, Reporting on Form W-2. Amend your taxes Schedule K (Form 1065), Where To Deduct Contributions Free tax services, Free help with your return. Amend your taxes H Highly compensated employee, Highly compensated employee. Amend your taxes K Keogh plans (see Qualified plans) L Leased employee, Leased employee. Amend your taxes N Net earnings from self-employment, Net earnings from self-employment. Amend your taxes Notification requirements, Notification Requirement P Participant, definition, Participant. Amend your taxes Participation, Participation. Amend your taxes Partner, definition, Partner. Amend your taxes Publications (see Tax help) Q QACA, Qualified automatic contribution arrangement. Amend your taxes Qualified automatic contribution arrangement, Qualified automatic contribution arrangement. Amend your taxes Qualified Plan, definition, Qualified plan. Amend your taxes Qualified plans, Limits on Contributions and Benefits Assignment of benefits, Benefits must not be assigned or alienated. Amend your taxes Benefits starting date, Benefit payment must begin when required. Amend your taxes Contributions, Contributions, Employer Contributions, Limits on Contributions and Benefits, When Contributions Are Considered Made, Where To Deduct Contributions Deduction limits, Deduction Limits, Defined contribution plans. Amend your taxes , Defined benefit plans. Amend your taxes , Deduction Limit for Self-Employed Individuals, Carryover of Excess Contributions, Excise Tax for Nondeductible (Excess) Contributions Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Deductions, Employer Deduction Deferrals, Treatment of contributions. Amend your taxes , Reporting on Form W-2. Amend your taxes Defined benefit plan, Defined Benefit Plan Defined contribution plan, Defined Contribution Plan Distributions, Distributions Minimum, Required Distributions Required beginning date, Required beginning date. Amend your taxes Rollover, Rollover. 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