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Can I Still File My 2011 Taxes

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Can I Still File My 2011 Taxes

Can i still file my 2011 taxes Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. Can i still file my 2011 taxes Determine Initial Amount Step 2. Can i still file my 2011 taxes Total Certain Nontaxable Pensions and Benefits Step 3. Can i still file my 2011 taxes Determine Excess Adjusted Gross Income Step 4. Can i still file my 2011 taxes Determine the Total of Steps 2 and 3 Step 5. Can i still file my 2011 taxes Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Can i still file my 2011 taxes You are a qualified individual. Can i still file my 2011 taxes Your income is not more than certain limits. Can i still file my 2011 taxes You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Can i still file my 2011 taxes Use Figure A first to see if you are a qualified individual. Can i still file my 2011 taxes If you are, go to Table 1 to make sure your income is not too high to take the credit. Can i still file my 2011 taxes You can take the credit only if you file Form 1040 or Form 1040A. Can i still file my 2011 taxes You cannot take the credit if you file Form 1040EZ or Form 1040NR. Can i still file my 2011 taxes Qualified Individual You are a qualified individual for this credit if you are a U. Can i still file my 2011 taxes S. Can i still file my 2011 taxes citizen or resident alien, and either of the following applies. Can i still file my 2011 taxes You were age 65 or older at the end of 2013. Can i still file my 2011 taxes You were under age 65 at the end of 2013 and all three of the following statements are true. Can i still file my 2011 taxes You retired on permanent and total disability (explained later). Can i still file my 2011 taxes You received taxable disability income for 2013. Can i still file my 2011 taxes On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Can i still file my 2011 taxes Age 65. Can i still file my 2011 taxes   You are considered to be age 65 on the day before your 65th birthday. Can i still file my 2011 taxes As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Can i still file my 2011 taxes U. Can i still file my 2011 taxes S. Can i still file my 2011 taxes Citizen or Resident Alien You must be a U. Can i still file my 2011 taxes S. Can i still file my 2011 taxes citizen or resident alien (or be treated as a resident alien) to take the credit. Can i still file my 2011 taxes Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Can i still file my 2011 taxes Exceptions. Can i still file my 2011 taxes   You may be able to take the credit if you are a nonresident alien who is married to a U. Can i still file my 2011 taxes S. Can i still file my 2011 taxes citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Can i still file my 2011 taxes S. Can i still file my 2011 taxes resident alien. Can i still file my 2011 taxes If you make that choice, both you and your spouse are taxed on your worldwide incomes. Can i still file my 2011 taxes   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Can i still file my 2011 taxes S. Can i still file my 2011 taxes citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Can i still file my 2011 taxes S. Can i still file my 2011 taxes resident alien for the entire year. Can i still file my 2011 taxes In that case, you may be allowed to take the credit. Can i still file my 2011 taxes   For information on these choices, see chapter 1 of Publication 519, U. Can i still file my 2011 taxes S. Can i still file my 2011 taxes Tax Guide for Aliens. Can i still file my 2011 taxes Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Can i still file my 2011 taxes However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Can i still file my 2011 taxes Head of household. Can i still file my 2011 taxes   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. Can i still file my 2011 taxes You file a separate return. Can i still file my 2011 taxes You paid more than half the cost of keeping up your home during the tax year. Can i still file my 2011 taxes Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. Can i still file my 2011 taxes (See Temporary absences under Head of Household in Publication 501. Can i still file my 2011 taxes ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Can i still file my 2011 taxes An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Can i still file my 2011 taxes You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. Can i still file my 2011 taxes For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Can i still file my 2011 taxes Figure A. Can i still file my 2011 taxes Are You a Qualified Individual? Please click here for the text description of the image. Can i still file my 2011 taxes figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Can i still file my 2011 taxes You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Can i still file my 2011 taxes Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Can i still file my 2011 taxes If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Can i still file my 2011 taxes You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Can i still file my 2011 taxes Permanent and total disability. Can i still file my 2011 taxes    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Can i still file my 2011 taxes A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Can i still file my 2011 taxes See Physician's statement , later. Can i still file my 2011 taxes Substantial gainful activity. Can i still file my 2011 taxes   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Can i still file my 2011 taxes Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Can i still file my 2011 taxes   Substantial gainful activity is not work you do to take care of yourself or your home. Can i still file my 2011 taxes It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Can i still file my 2011 taxes However, doing this kind of work may show that you are able to engage in substantial gainful activity. Can i still file my 2011 taxes    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Can i still file my 2011 taxes   The following examples illustrate the tests of substantial gainful activity. Can i still file my 2011 taxes Example 1. Can i still file my 2011 taxes Trisha, a sales clerk, retired on disability. Can i still file my 2011 taxes She is 53 years old and now works as a full-time babysitter for the minimum wage. Can i still file my 2011 taxes Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. Can i still file my 2011 taxes She cannot take the credit because she is able to engage in substantial gainful activity. Can i still file my 2011 taxes Example 2. Can i still file my 2011 taxes Tom, a bookkeeper, retired on disability. Can i still file my 2011 taxes He is 59 years old and now drives a truck for a charitable organization. Can i still file my 2011 taxes He sets his own hours and is not paid. Can i still file my 2011 taxes Duties of this nature generally are performed for pay or profit. Can i still file my 2011 taxes Some weeks he works 10 hours, and some weeks he works 40 hours. Can i still file my 2011 taxes Over the year he averages 20 hours a week. Can i still file my 2011 taxes The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Can i still file my 2011 taxes This is true even though Tom is not paid and he sets his own hours. Can i still file my 2011 taxes He cannot take the credit. Can i still file my 2011 taxes Example 3. Can i still file my 2011 taxes John, who retired on disability, took a job with a former employer on a trial basis. Can i still file my 2011 taxes The purpose of the job was to see if John could do the work. Can i still file my 2011 taxes The trial period lasted for 6 months during which John was paid the minimum wage. Can i still file my 2011 taxes Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Can i still file my 2011 taxes The activity was gainful because John was paid at least the minimum wage. Can i still file my 2011 taxes But the activity was not substantial because his duties were nonproductive. Can i still file my 2011 taxes These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Can i still file my 2011 taxes Example 4. Can i still file my 2011 taxes Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Can i still file my 2011 taxes Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Can i still file my 2011 taxes Joan can select the time of day when she feels most fit to work. Can i still file my 2011 taxes Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. Can i still file my 2011 taxes The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Can i still file my 2011 taxes Sheltered employment. Can i still file my 2011 taxes   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Can i still file my 2011 taxes These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Can i still file my 2011 taxes   Compared to commercial employment, pay is lower for sheltered employment. Can i still file my 2011 taxes Therefore, one usually does not look for sheltered employment if he or she can get other employment. Can i still file my 2011 taxes The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Can i still file my 2011 taxes Physician's statement. Can i still file my 2011 taxes   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Can i still file my 2011 taxes You can use the statement in the Instructions for Schedule R. Can i still file my 2011 taxes   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Can i still file my 2011 taxes Veterans. Can i still file my 2011 taxes    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Can i still file my 2011 taxes VA Form 21-0172 must be signed by a person authorized by the VA to do so. Can i still file my 2011 taxes You can get this form from your local VA regional office. Can i still file my 2011 taxes Physician's statement obtained in earlier year. Can i still file my 2011 taxes   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Can i still file my 2011 taxes For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Can i still file my 2011 taxes If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Can i still file my 2011 taxes   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Can i still file my 2011 taxes Disability income. Can i still file my 2011 taxes   If you are under age 65, you must also have taxable disability income to qualify for the credit. Can i still file my 2011 taxes Disability income must meet both of the following requirements. Can i still file my 2011 taxes It must be paid under your employer's accident or health plan or pension plan. Can i still file my 2011 taxes It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Can i still file my 2011 taxes Payments that are not disability income. Can i still file my 2011 taxes    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Can i still file my 2011 taxes Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Can i still file my 2011 taxes    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Can i still file my 2011 taxes Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Can i still file my 2011 taxes Income Limits To determine if you can claim the credit, you must consider two income limits. Can i still file my 2011 taxes The first limit is the amount of your adjusted gross income (AGI). Can i still file my 2011 taxes The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Can i still file my 2011 taxes The limits are shown in Table 1. Can i still file my 2011 taxes If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Can i still file my 2011 taxes See Figuring the Credit Yourself , later. Can i still file my 2011 taxes Table 1. Can i still file my 2011 taxes Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. Can i still file my 2011 taxes . Can i still file my 2011 taxes . Can i still file my 2011 taxes     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Can i still file my 2011 taxes . Can i still file my 2011 taxes . Can i still file my 2011 taxes   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Can i still file my 2011 taxes If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Can i still file my 2011 taxes Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Can i still file my 2011 taxes See Figuring the Credit Yourself , next. Can i still file my 2011 taxes If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Can i still file my 2011 taxes Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. Can i still file my 2011 taxes If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Can i still file my 2011 taxes If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Can i still file my 2011 taxes Attach Schedule R to your return. Can i still file my 2011 taxes Table 2. Can i still file my 2011 taxes Initial Amounts IF your filing status is. Can i still file my 2011 taxes . Can i still file my 2011 taxes . Can i still file my 2011 taxes   THEN enter on line 10 of Schedule R. Can i still file my 2011 taxes . Can i still file my 2011 taxes . Can i still file my 2011 taxes single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. Can i still file my 2011 taxes     2 Amount cannot be more than your combined taxable disability income. Can i still file my 2011 taxes     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Can i still file my 2011 taxes   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Can i still file my 2011 taxes Next, fill out Schedule R, Part III. Can i still file my 2011 taxes If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Can i still file my 2011 taxes If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. Can i still file my 2011 taxes There are five steps in Part III to determine the amount of your credit. Can i still file my 2011 taxes Determine your initial amount (lines 10–12). Can i still file my 2011 taxes Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Can i still file my 2011 taxes Determine your excess adjusted gross income (lines 14–17). Can i still file my 2011 taxes Determine the total of steps 2 and 3 (line 18). Can i still file my 2011 taxes Determine your credit (lines 19–22). Can i still file my 2011 taxes These steps are discussed in more detail next. Can i still file my 2011 taxes Step 1. Can i still file my 2011 taxes Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Can i still file my 2011 taxes See Table 2. Can i still file my 2011 taxes Your initial amount is on line 12. Can i still file my 2011 taxes Initial amounts for persons under age 65. Can i still file my 2011 taxes   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Can i still file my 2011 taxes Special rules for joint returns. Can i still file my 2011 taxes   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. Can i still file my 2011 taxes   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. Can i still file my 2011 taxes Step 2. Can i still file my 2011 taxes Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. Can i still file my 2011 taxes You must reduce your initial amount by these payments. Can i still file my 2011 taxes Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Can i still file my 2011 taxes If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Can i still file my 2011 taxes Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. Can i still file my 2011 taxes Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Can i still file my 2011 taxes Nontaxable social security payments. Can i still file my 2011 taxes This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. Can i still file my 2011 taxes (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. Can i still file my 2011 taxes ) Nontaxable railroad retirement pension payments treated as social security. Can i still file my 2011 taxes This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Can i still file my 2011 taxes Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Can i still file my 2011 taxes (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. Can i still file my 2011 taxes ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Can i still file my 2011 taxes (Do not include amounts that are a return of your cost of a pension or annuity. Can i still file my 2011 taxes These amounts do not reduce your initial amount. Can i still file my 2011 taxes ) You should be sure to take into account all of the nontaxable amounts you receive. Can i still file my 2011 taxes These amounts are verified by the IRS through information supplied by other government agencies. Can i still file my 2011 taxes Step 3. Can i still file my 2011 taxes Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Can i still file my 2011 taxes Figure your excess adjusted gross income on lines 14–17. Can i still file my 2011 taxes You figure your excess adjusted gross income as follows. Can i still file my 2011 taxes Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Can i still file my 2011 taxes $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. Can i still file my 2011 taxes Divide the result of (1) by 2. Can i still file my 2011 taxes Step 4. Can i still file my 2011 taxes Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). Can i still file my 2011 taxes Step 5. Can i still file my 2011 taxes Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. Can i still file my 2011 taxes 15). Can i still file my 2011 taxes In certain cases, the amount of your credit may be limited. Can i still file my 2011 taxes See Limit on credit , later. Can i still file my 2011 taxes Example. Can i still file my 2011 taxes You are 66 years old and your spouse is 64. Can i still file my 2011 taxes Your spouse is not disabled. Can i still file my 2011 taxes You file a joint return on Form 1040. Can i still file my 2011 taxes Your adjusted gross income is $14,630. Can i still file my 2011 taxes Together you received $3,200 from social security, which was nontaxable. Can i still file my 2011 taxes You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Can i still file my 2011 taxes Initial amount (line 12) $5,000 2. Can i still file my 2011 taxes Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Can i still file my 2011 taxes Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Can i still file my 2011 taxes Add (2) and (3) (line 18) 5,515 5. Can i still file my 2011 taxes Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. Can i still file my 2011 taxes Limit on credit. Can i still file my 2011 taxes   The amount of credit you can claim is generally limited to the amount of your tax. Can i still file my 2011 taxes Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Can i still file my 2011 taxes Examples The following examples illustrate the credit for the elderly or the disabled. Can i still file my 2011 taxes The initial amounts are taken from Table 2, earlier. Can i still file my 2011 taxes Example 1. Can i still file my 2011 taxes James Davis is 58 years old, single, and files Form 1040A. Can i still file my 2011 taxes In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Can i still file my 2011 taxes He got the required physician's statement in 2011 and kept it with his tax records. Can i still file my 2011 taxes His physician signed on line B of the statement. Can i still file my 2011 taxes This year James checks the box in Schedule R, Part II. Can i still file my 2011 taxes He does not need to get another statement for 2013. Can i still file my 2011 taxes He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). Can i still file my 2011 taxes He figures the credit on Schedule R as follows: 1. Can i still file my 2011 taxes Initial amount   $5,000 2. Can i still file my 2011 taxes Taxable disability pension   11,400 3. Can i still file my 2011 taxes Smaller of line 1 or line 2   5,000 4. Can i still file my 2011 taxes Nontaxable social security  benefits $1,500     5. Can i still file my 2011 taxes Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Can i still file my 2011 taxes Add lines 4 and 5   3,500 7. Can i still file my 2011 taxes Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Can i still file my 2011 taxes Multiply line 7 by 15% (. Can i still file my 2011 taxes 15)   225 9. Can i still file my 2011 taxes Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Can i still file my 2011 taxes Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Can i still file my 2011 taxes The Schedule R for James Davis is not shown. Can i still file my 2011 taxes Example 2. Can i still file my 2011 taxes William White is 53. Can i still file my 2011 taxes His wife Helen is 49. Can i still file my 2011 taxes William had a stroke 3 years ago and retired on permanent and total disability. Can i still file my 2011 taxes He is still permanently and totally disabled because of the stroke. Can i still file my 2011 taxes In November, Helen was injured in an accident at work and retired on permanent and total disability. Can i still file my 2011 taxes William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Can i still file my 2011 taxes Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Can i still file my 2011 taxes Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Can i still file my 2011 taxes They do not itemize deductions. Can i still file my 2011 taxes They do not have any amounts that would increase their standard deduction. Can i still file my 2011 taxes Helen's doctor completed the physician's statement in the Instructions for Schedule R. Can i still file my 2011 taxes Helen is not required to include the statement with their return, but she must keep it for her records. Can i still file my 2011 taxes William got a physician's statement for the year he had the stroke. Can i still file my 2011 taxes His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Can i still file my 2011 taxes William has kept the physician's statement with his records. Can i still file my 2011 taxes He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Can i still file my 2011 taxes William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Can i still file my 2011 taxes They attach Schedule R to their Form 1040 and enter $41 on line 53. Can i still file my 2011 taxes They check box c on line 53 and enter “Sch R” on the line next to that box. Can i still file my 2011 taxes See their filled-in Schedule R and Helen's filled-in physician's statement, later. Can i still file my 2011 taxes Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. Can i still file my 2011 taxes A person is permanently and totally disabled if both of the following apply:   1. Can i still file my 2011 taxes He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Can i still file my 2011 taxes   2. Can i still file my 2011 taxes A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. Can i still file my 2011 taxes Physician's Statement     I certify that Helen A. Can i still file my 2011 taxes White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. Can i still file my 2011 taxes If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Can i still file my 2011 taxes AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. Can i still file my 2011 taxes Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Can i still file my 2011 taxes Doctor 1900 Green St. Can i still file my 2011 taxes , Hometown, MD 20000         This image is too large to be displayed in the current screen. Can i still file my 2011 taxes Please click the link to view the image. Can i still file my 2011 taxes Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Can i still file my 2011 taxes Please click the link to view the image. Can i still file my 2011 taxes Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Can i still file my 2011 taxes Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Can i still file my 2011 taxes Free help with your tax return. Can i still file my 2011 taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. Can i still file my 2011 taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Can i still file my 2011 taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Can i still file my 2011 taxes To find the nearest VITA or TCE site, visit IRS. Can i still file my 2011 taxes gov or call 1-800-906-9887. Can i still file my 2011 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can i still file my 2011 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Can i still file my 2011 taxes aarp. Can i still file my 2011 taxes org/money/taxaide or call 1-888-227-7669. Can i still file my 2011 taxes   For more information on these programs, go to IRS. Can i still file my 2011 taxes gov and enter “VITA” in the search box. Can i still file my 2011 taxes Internet. Can i still file my 2011 taxes IRS. Can i still file my 2011 taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Can i still file my 2011 taxes Apply for an Employer Identification Number (EIN). Can i still file my 2011 taxes Go to IRS. Can i still file my 2011 taxes gov and enter Apply for an EIN in the search box. Can i still file my 2011 taxes Request an Electronic Filing PIN by going to IRS. Can i still file my 2011 taxes gov and entering Electronic Filing PIN in the search box. Can i still file my 2011 taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. Can i still file my 2011 taxes gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i still file my 2011 taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Can i still file my 2011 taxes Check the status of your amended return. Can i still file my 2011 taxes Go to IRS. Can i still file my 2011 taxes gov and enter Where's My Amended Return in the search box. Can i still file my 2011 taxes Download forms, instructions, and publications, including some accessible versions. Can i still file my 2011 taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Can i still file my 2011 taxes gov or IRS2Go. Can i still file my 2011 taxes Tax return and tax account transcripts are generally available for the current year and past three years. Can i still file my 2011 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Can i still file my 2011 taxes gov. Can i still file my 2011 taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Can i still file my 2011 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Can i still file my 2011 taxes gov. Can i still file my 2011 taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Can i still file my 2011 taxes gov or IRS2Go. Can i still file my 2011 taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Can i still file my 2011 taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Can i still file my 2011 taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Can i still file my 2011 taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Can i still file my 2011 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Can i still file my 2011 taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Can i still file my 2011 taxes gov. Can i still file my 2011 taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Can i still file my 2011 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Can i still file my 2011 taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Can i still file my 2011 taxes AARP offers the Tax-Aide counseling program as part of the TCE program. Can i still file my 2011 taxes Visit AARP's website to find the nearest Tax-Aide location. Can i still file my 2011 taxes Research your tax questions. Can i still file my 2011 taxes Search publications and instructions by topic or keyword. Can i still file my 2011 taxes Read the Internal Revenue Code, regulations, or other official guidance. Can i still file my 2011 taxes Read Internal Revenue Bulletins. Can i still file my 2011 taxes Sign up to receive local and national tax news by email. Can i still file my 2011 taxes Phone. Can i still file my 2011 taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Can i still file my 2011 taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Can i still file my 2011 taxes Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Can i still file my 2011 taxes Call to locate the nearest volunteer help site, 1-800-906-9887. Can i still file my 2011 taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Can i still file my 2011 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Can i still file my 2011 taxes Most VITA and TCE sites offer free electronic filing. Can i still file my 2011 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Can i still file my 2011 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Can i still file my 2011 taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Can i still file my 2011 taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Can i still file my 2011 taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Can i still file my 2011 taxes Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Can i still file my 2011 taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i still file my 2011 taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Can i still file my 2011 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Can i still file my 2011 taxes Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Can i still file my 2011 taxes You should receive your order within 10 business days. Can i still file my 2011 taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Can i still file my 2011 taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Can i still file my 2011 taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Can i still file my 2011 taxes Call to ask tax questions, 1-800-829-1040. Can i still file my 2011 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Can i still file my 2011 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Can i still file my 2011 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Can i still file my 2011 taxes gsa. Can i still file my 2011 taxes gov/fedrelay. Can i still file my 2011 taxes Walk-in. Can i still file my 2011 taxes You can find a selection of forms, publications and services — in-person, face-to-face. Can i still file my 2011 taxes Products. Can i still file my 2011 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i still file my 2011 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Can i still file my 2011 taxes Services. Can i still file my 2011 taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. Can i still file my 2011 taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Can i still file my 2011 taxes 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 TAC where you can talk with an IRS representative face-to-face. Can i still file my 2011 taxes No appointment is necessary—just walk in. Can i still file my 2011 taxes Before visiting, check www. Can i still file my 2011 taxes irs. Can i still file my 2011 taxes gov/localcontacts for hours of operation and services provided. Can i still file my 2011 taxes Mail. Can i still file my 2011 taxes You can send your order for forms, instructions, and publications to the address below. Can i still file my 2011 taxes You should receive a response within 10 business days after your request is received. Can i still file my 2011 taxes  Internal Revenue Service 1201 N. Can i still file my 2011 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Can i still file my 2011 taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can i still file my 2011 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Can i still file my 2011 taxes What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Can i still file my 2011 taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Can i still file my 2011 taxes You face (or your business is facing) an immediate threat of adverse action. Can i still file my 2011 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Can i still file my 2011 taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Can i still file my 2011 taxes Here's why we can help: TAS is an independent organization within the IRS. Can i still file my 2011 taxes Our advocates know how to work with the IRS. Can i still file my 2011 taxes Our services are free and tailored to meet your needs. Can i still file my 2011 taxes We have offices in every state, the District of Columbia, and Puerto Rico. Can i still file my 2011 taxes How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Can i still file my 2011 taxes irs. Can i still file my 2011 taxes gov/advocate, or call us toll-free at 1-877-777-4778. Can i still file my 2011 taxes How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Can i still file my 2011 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Can i still file my 2011 taxes irs. Can i still file my 2011 taxes gov/sams. Can i still file my 2011 taxes Low Income Taxpayer Clinics. Can i still file my 2011 taxes   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Can i still file my 2011 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Can i still file my 2011 taxes Visit www. Can i still file my 2011 taxes TaxpayerAdvocate. Can i still file my 2011 taxes irs. 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The Can I Still File My 2011 Taxes

Can i still file my 2011 taxes 5. Can i still file my 2011 taxes   Manufacturers Taxes Table of Contents Importer. Can i still file my 2011 taxes Use considered sale. Can i still file my 2011 taxes Lease considered sale. Can i still file my 2011 taxes Bonus goods. Can i still file my 2011 taxes Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Can i still file my 2011 taxes Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Can i still file my 2011 taxes CoalExported. Can i still file my 2011 taxes Taxable TiresQualifying intercity or local bus. Can i still file my 2011 taxes Qualifying school bus. Can i still file my 2011 taxes Gas Guzzler TaxVehicles not subject to tax. Can i still file my 2011 taxes Imported automobiles. Can i still file my 2011 taxes VaccinesConditions to allowance. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes Manufacturer. Can i still file my 2011 taxes   The term “manufacturer” includes a producer or importer. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes Importer. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes Sale. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes Use considered sale. Can i still file my 2011 taxes   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Can i still file my 2011 taxes Lease considered sale. Can i still file my 2011 taxes   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes Manufacturers taxes based on sale price. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes The taxes imposed on coal are based either on the sale price or the weight. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes However, you include certain charges made when a taxable article is sold and you exclude others. Can i still file my 2011 taxes To figure the price on which you base the tax, use the following rules. Can i still file my 2011 taxes Include both the following charges in the price. Can i still file my 2011 taxes Any charge for coverings or containers (regardless of their nature). Can i still file my 2011 taxes Any charge incident to placing the article in a condition packed ready for shipment. Can i still file my 2011 taxes Exclude all the following amounts from the price. Can i still file my 2011 taxes The manufacturers excise tax, whether or not it is stated as a separate charge. Can i still file my 2011 taxes The transportation charges pursuant to the sale. Can i still file my 2011 taxes The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes Discounts, rebates, and similar allowances actually granted to the purchaser. Can i still file my 2011 taxes Local advertising charges. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes Charges for warranty paid at the purchaser's option. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes Bonus goods. Can i still file my 2011 taxes   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Can i still file my 2011 taxes Figure the tax only on the sale price attributable to the taxable articles. Can i still file my 2011 taxes Example. Can i still file my 2011 taxes A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Can i still file my 2011 taxes The sale price of the shipment is $1,500. Can i still file my 2011 taxes The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Can i still file my 2011 taxes 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). Can i still file my 2011 taxes The remaining $375 is allocated to the nontaxable articles. Can i still file my 2011 taxes Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Can i still file my 2011 taxes When the title passes depends on the intention of the parties as gathered from the contract of sale. Can i still file my 2011 taxes In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Can i still file my 2011 taxes If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Can i still file my 2011 taxes The manufacturer is liable for the tax. Can i still file my 2011 taxes Partial payments. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Can i still file my 2011 taxes Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Can i still file my 2011 taxes Sale of an article to a state or local government for the exclusive use of the state or local government. Can i still file my 2011 taxes This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Can i still file my 2011 taxes State is defined in Definitions in chapter 1. Can i still file my 2011 taxes Sale of an article to a nonprofit educational organization for its exclusive use. Can i still file my 2011 taxes This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Can i still file my 2011 taxes Nonprofit educational organization is defined under Communications Tax in chapter 4. Can i still file my 2011 taxes Sale of an article to a qualified blood collector organization. Can i still file my 2011 taxes This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Can i still file my 2011 taxes Qualified blood collector organizations are defined under Communications Tax in chapter 4. Can i still file my 2011 taxes Sale of an article for use by the purchaser as supplies for vessels. Can i still file my 2011 taxes This exemption does not apply to the taxes on coal and vaccines. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes This exemption does not apply to the tax on coal and tires. Can i still file my 2011 taxes Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Can i still file my 2011 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 sold them. Can i still file my 2011 taxes Sale of an article for export or for resale by the purchaser to a second purchaser for export. Can i still file my 2011 taxes The article may be exported to a foreign country or to a possession of the United States. Can i still file my 2011 taxes A vaccine shipped to a possession of the United States is not considered to be exported. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Can i still file my 2011 taxes S. Can i still file my 2011 taxes jurisdiction in Alaska. Can i still file my 2011 taxes For tire exemptions, see section 4221(e)(2). Can i still file my 2011 taxes Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Can i still file my 2011 taxes Registration requirements. Can i still file my 2011 taxes   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Can i still file my 2011 taxes See the Form 637 instructions for more information. Can i still file my 2011 taxes Exceptions to registration requirements. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes Certification requirement. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes See Regulations section 48. Can i still file my 2011 taxes 4221-5(c) for the certificate requirements. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes See Regulations section 48. Can i still file my 2011 taxes 4221-4(d) for the certificate requirements. Can i still file my 2011 taxes Proof of export requirement. Can i still file my 2011 taxes   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Can i still file my 2011 taxes See Regulations section 48. Can i still file my 2011 taxes 4221-3(d) for evidence that qualifies as proof of exportation. Can i still file my 2011 taxes Proof of resale for further manufacture requirement. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes See Regulations section 48. Can i still file my 2011 taxes 4221-2(c) for evidence that qualifies as proof of resale. Can i still file my 2011 taxes Information to be furnished to purchaser. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes The claim must set forth in detail the facts upon which the claim is based. Can i still file my 2011 taxes Uses, sales, and exports. Can i still file my 2011 taxes   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). Can i still file my 2011 taxes Export. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Can i still file my 2011 taxes Price readjustments. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes Conditions to allowance. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes The claimant sold the article at a tax-excluded price. Can i still file my 2011 taxes The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Can i still file my 2011 taxes The person has obtained the written consent of the ultimate vendor to make the claim. Can i still file my 2011 taxes The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Can i still file my 2011 taxes Claim for further manufacture. Can i still file my 2011 taxes   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Can i still file my 2011 taxes The name and address of the manufacturer and the date of payment. Can i still file my 2011 taxes An identification of the article for which the credit or refund is claimed. Can i still file my 2011 taxes The amount of tax paid on the article and the date on which it was paid. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes An identification of the second article. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Can i still file my 2011 taxes Claim for price readjustment. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes A description of the circumstances that gave rise to the price readjustment. Can i still file my 2011 taxes An identification of the article whose price was readjusted. Can i still file my 2011 taxes The price at which the article was sold. Can i still file my 2011 taxes The amount of tax paid on the article and the date on which it was paid. Can i still file my 2011 taxes The name and address of the purchaser. Can i still file my 2011 taxes The amount repaid to the purchaser or credited to the purchaser's account. Can i still file my 2011 taxes Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Can i still file my 2011 taxes This includes any parts or accessories sold on or in connection with the sale of those articles. Can i still file my 2011 taxes Pay this tax with Form 720. Can i still file my 2011 taxes No tax deposits are required. Can i still file my 2011 taxes Sport fishing equipment includes all the following items. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes 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)). Can i still file my 2011 taxes 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. Can i still file my 2011 taxes Fishing tip-ups and tilts. Can i still file my 2011 taxes Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Can i still file my 2011 taxes See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Can i still file my 2011 taxes Fishing rods and fishing poles. Can i still file my 2011 taxes   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Can i still file my 2011 taxes The tax is paid by the manufacturer, producer, or importer. Can i still file my 2011 taxes Fishing tackle boxes. Can i still file my 2011 taxes   The tax on fishing tackle boxes is 3% of the sales price. Can i still file my 2011 taxes The tax is paid by the manufacturer, producer, or importer. Can i still file my 2011 taxes Electric outboard boat motors. Can i still file my 2011 taxes   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Can i still file my 2011 taxes This includes any parts or accessories sold on or in connection with the sale of those articles. Can i still file my 2011 taxes Certain equipment resale. Can i still file my 2011 taxes   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Can i still file my 2011 taxes If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Can i still file my 2011 taxes Related person. Can i still file my 2011 taxes   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). Can i still file my 2011 taxes Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Can i still file my 2011 taxes 11) of the sales price. Can i still file my 2011 taxes The tax is paid by the manufacturer, producer, or importer. Can i still file my 2011 taxes It applies to bows having a peak draw weight of 30 pounds or more. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes Pay this tax with Form 720. Can i still file my 2011 taxes No tax deposits are required. Can i still file my 2011 taxes Arrow Shafts The tax on arrow shafts is listed on Form 720. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes It measures 18 inches or more in overall length. Can i still file my 2011 taxes It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Can i still file my 2011 taxes Exemption for certain wooden arrows. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes It measures 5/16 of an inch or less in diameter. Can i still file my 2011 taxes It is not suitable for use with a taxable bow, described earlier. Can i still file my 2011 taxes Pay this tax with Form 720. Can i still file my 2011 taxes No tax deposits are required. Can i still file my 2011 taxes Coal A tax is imposed on the first sale of coal mined in the United States. Can i still file my 2011 taxes The producer of the coal is liable for the tax. Can i still file my 2011 taxes The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes 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). Can i still file my 2011 taxes 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. Can i still file my 2011 taxes Tax rates. Can i still file my 2011 taxes   The tax on underground-mined coal is the lower of: $1. Can i still file my 2011 taxes 10 a ton, or 4. Can i still file my 2011 taxes 4% of the sale price. Can i still file my 2011 taxes   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Can i still file my 2011 taxes 4% of the sale price. Can i still file my 2011 taxes   Coal will be taxed at the 4. Can i still file my 2011 taxes 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Can i still file my 2011 taxes 50 a ton for surface-mined coal. Can i still file my 2011 taxes Apply the tax proportionately if a sale or use includes a portion of a ton. Can i still file my 2011 taxes Example. Can i still file my 2011 taxes If you sell 21,000 pounds (10. Can i still file my 2011 taxes 5 tons) of coal from an underground mine for $525, the price per ton is $50. Can i still file my 2011 taxes The tax is $1. Can i still file my 2011 taxes 10 × 10. Can i still file my 2011 taxes 5 tons ($11. Can i still file my 2011 taxes 55). Can i still file my 2011 taxes Coal production. Can i still file my 2011 taxes   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Can i still file my 2011 taxes Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Can i still file my 2011 taxes   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Can i still file my 2011 taxes In some cases, a single mine may yield coal from both surface mining and underground mining. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes Determining tonnage or selling price. Can i still file my 2011 taxes   The producer pays the tax on coal at the time of sale or use. Can i still file my 2011 taxes In figuring the selling price for applying the tax, the point of sale is f. Can i still file my 2011 taxes o. Can i still file my 2011 taxes b. Can i still file my 2011 taxes (free on board) mine or f. Can i still file my 2011 taxes o. Can i still file my 2011 taxes b. Can i still file my 2011 taxes cleaning plant if you clean the coal before selling it. Can i still file my 2011 taxes This applies even if you sell the coal for a delivered price. Can i still file my 2011 taxes The f. Can i still file my 2011 taxes o. Can i still file my 2011 taxes b. Can i still file my 2011 taxes mine or f. Can i still file my 2011 taxes o. Can i still file my 2011 taxes b. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes 4% rate. Can i still file my 2011 taxes   The tax applies to the full amount of coal sold. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Can i still file my 2011 taxes   Do not include in the sales price the excise tax imposed on coal. Can i still file my 2011 taxes Coal used by the producer. Can i still file my 2011 taxes   The tax on coal applies if the coal is used by the producer in other than a mining process. Can i still file my 2011 taxes A mining process means the same for this purpose as for percentage depletion. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes In this case, the tax applies only when you sell the coal. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes   You must use a constructive sale price to figure the tax under the 4. Can i still file my 2011 taxes 4% rate if you use the coal in other than a mining process. Can i still file my 2011 taxes Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Can i still file my 2011 taxes o. Can i still file my 2011 taxes b. Can i still file my 2011 taxes mine or cleaning plant. Can i still file my 2011 taxes Normally, you use the same constructive price used to figure your percentage depletion deduction. Can i still file my 2011 taxes Blending. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes Figure the tax separately for each type of coal in the blend. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes However, the tax is limited to 4. Can i still file my 2011 taxes 4% of the sale price per ton of the blended coal. Can i still file my 2011 taxes Exemption from tax. Can i still file my 2011 taxes   The tax does not apply to sales of lignite and imported coal. Can i still file my 2011 taxes The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Can i still file my 2011 taxes Exported. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes   Proof of export includes any of the following items. Can i still file my 2011 taxes A copy of the export bill of lading issued by the delivering carrier. Can i still file my 2011 taxes A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Can i still file my 2011 taxes A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Can i still file my 2011 taxes If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Can i still file my 2011 taxes Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Can i still file my 2011 taxes A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Can i still file my 2011 taxes 0945 ($. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes The three categories for reporting the tax and the tax rate are listed below. Can i still file my 2011 taxes Taxable tires other than biasply or super single tires at $. Can i still file my 2011 taxes 0945. Can i still file my 2011 taxes Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Can i still file my 2011 taxes 04725. Can i still file my 2011 taxes Taxable tires, super single tires designed for steering at $. Can i still file my 2011 taxes 0945. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Can i still file my 2011 taxes Special rule, manufacturer's retail stores. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes Tires on imported articles. Can i still file my 2011 taxes   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). Can i still file my 2011 taxes Tires exempt from tax. Can i still file my 2011 taxes   The tax on taxable tires does not apply to the following items. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes Tire carcasses not suitable for commercial use. Can i still file my 2011 taxes Tires for use on qualifying intercity, local, and school buses. Can i still file my 2011 taxes For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Can i still file my 2011 taxes Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Can i still file my 2011 taxes Tires of a type used exclusively on mobile machinery. Can i still file my 2011 taxes A taxable tire used on mobile machinery is not exempt from tax. Can i still file my 2011 taxes Qualifying intercity or local bus. Can i still file my 2011 taxes   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). Can i still file my 2011 taxes Qualifying school bus. Can i still file my 2011 taxes   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Can i still file my 2011 taxes Credit or refund. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes   The person who paid the tax is eligible to make the claim. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes 5 miles per gallon. Can i still file my 2011 taxes If you import an automobile for personal use, you may be liable for this tax. Can i still file my 2011 taxes Figure the tax on Form 6197, as discussed later. Can i still file my 2011 taxes The tax rate is based on fuel economy rating. Can i still file my 2011 taxes The tax rates for the gas guzzler tax are shown on Form 6197. Can i still file my 2011 taxes A person that lengthens an existing automobile is the manufacturer of an automobile. Can i still file my 2011 taxes Automobiles. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes Vehicles not subject to tax. Can i still file my 2011 taxes   For the gas guzzler tax, the following vehicles are not considered automobiles. Can i still file my 2011 taxes Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Can i still file my 2011 taxes Vehicles operated exclusively on a rail or rails. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes Vehicles treated under 49 U. Can i still file my 2011 taxes S. Can i still file my 2011 taxes C. Can i still file my 2011 taxes 32901 (1978) as non-passenger automobiles. Can i still file my 2011 taxes This includes limousines manufactured primarily to transport more than 10 persons. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Can i still file my 2011 taxes Model type. Can i still file my 2011 taxes   Model type is a particular class of automobile as determined by EPA regulations. Can i still file my 2011 taxes Fuel economy. Can i still file my 2011 taxes   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Can i still file my 2011 taxes 1 mile as figured by the EPA. Can i still file my 2011 taxes Imported automobiles. Can i still file my 2011 taxes   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes 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). Can i still file my 2011 taxes   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. Can i still file my 2011 taxes Exemptions. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes However, see Vehicles not subject to tax, earlier. Can i still file my 2011 taxes Form 6197. Can i still file my 2011 taxes   Use Form 6197 to figure your tax liability for each quarter. Can i still file my 2011 taxes Attach Form 6197 to your Form 720 for the quarter. Can i still file my 2011 taxes See the Form 6197 instructions for more information and the one-time filing rules. Can i still file my 2011 taxes Credit or refund. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Can i still file my 2011 taxes Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Can i still file my 2011 taxes A taxable vaccine means any of the following vaccines. Can i still file my 2011 taxes Any vaccine containing diphtheria toxoid. Can i still file my 2011 taxes Any vaccine containing tetanus toxoid. Can i still file my 2011 taxes Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Can i still file my 2011 taxes Any vaccine containing polio virus. Can i still file my 2011 taxes Any vaccine against measles. Can i still file my 2011 taxes Any vaccine against mumps. Can i still file my 2011 taxes Any vaccine against rubella. Can i still file my 2011 taxes Any vaccine against hepatitis A. Can i still file my 2011 taxes Any vaccine against hepatitis B. Can i still file my 2011 taxes Any vaccine against chicken pox. Can i still file my 2011 taxes Any vaccine against rotavirus gastroenteritis. Can i still file my 2011 taxes Any HIB vaccine. Can i still file my 2011 taxes Any conjugate vaccine against streptococcus pneumoniae. Can i still file my 2011 taxes Any trivalent vaccine against influenza or any other vaccine against influenza. Can i still file my 2011 taxes Any meningococcal vaccine. Can i still file my 2011 taxes Any vaccine against the human papillomavirus. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes The tax is $. Can i still file my 2011 taxes 75 per dose of each taxable vaccine. Can i still file my 2011 taxes The tax per dose on a vaccine that contains more than one taxable vaccine is $. Can i still file my 2011 taxes 75 times the number of taxable vaccines. Can i still file my 2011 taxes Taxable use. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes Credit or refund. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Can i still file my 2011 taxes Conditions to allowance. Can i still file my 2011 taxes   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. Can i still file my 2011 taxes Taxable Medical Devices Taxable medical devices. Can i still file my 2011 taxes   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Can i still file my 2011 taxes 3% (. Can i still file my 2011 taxes 023) of the sales price. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Can i still file my 2011 taxes 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). Can i still file my 2011 taxes See T. Can i still file my 2011 taxes D. Can i still file my 2011 taxes 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. Can i still file my 2011 taxes More information. Can i still file my 2011 taxes   For more information on the medical device tax, see section 4191, T. Can i still file my 2011 taxes D. Can i still file my 2011 taxes 9604, and Notice 2012-77. Can i still file my 2011 taxes You can find T. Can i still file my 2011 taxes D. Can i still file my 2011 taxes 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Can i still file my 2011 taxes R. Can i still file my 2011 taxes B. Can i still file my 2011 taxes 2012-52 at www. Can i still file my 2011 taxes irs. Can i still file my 2011 taxes gov/pub/irs-irbs/irb12-52. Can i still file my 2011 taxes pdf. Can i still file my 2011 taxes Prev  Up  Next   Home   More Online Publications