Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Can You E File An Amended 1040x

Free Tax ServiceTaxes OnlineFiling 2012 Tax ReturnsHow Do I Amend My Tax Return OnlineTurbotax Amended ReturnStudent Tax Return CalculatorTurbotaxAmend TaxesIncome Tax Return Form 2012Form 1040ez InstructionsForm 1040nr1040ez Instructions 20131040 Ez 2010Federal Tax Forms And State FormsH&r Block Key Code Free State FilingCan I Efile A 2012 Tax ReturnAmended Tax FormMy Freetaxes ComHow Do I File Taxes On Unemployment2012 Irs Form 1040ezH&r Block Military TaxState Tax Filing Form1040ez20111040nr 2012State Taxes Online FreeAmending Tax ReturnsCan I File An Amended Tax ReturnFree State Tax Filing SoftwareWww Myfreetaxes Com Unitedwayhoco OrgMilitary Tax ReturnFree Tax Usa ComIrs 1040ez Form 20131040ez Fill In FormFile State Tax Only For FreeFree E File State Tax Return1042nr EzEz FormPrevious Years Tax Forms2012 State Tax FormH&r Block Advantage

Can You E File An Amended 1040x

Can you e file an amended 1040x 2. Can you e file an amended 1040x   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. Can you e file an amended 1040x All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. Can you e file an amended 1040x However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Can you e file an amended 1040x The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Can you e file an amended 1040x The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Can you e file an amended 1040x Alternative minimum tax. Can you e file an amended 1040x   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Can you e file an amended 1040x Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. Can you e file an amended 1040x The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Can you e file an amended 1040x Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Can you e file an amended 1040x An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Can you e file an amended 1040x Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. Can you e file an amended 1040x The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. Can you e file an amended 1040x When to file. Can you e file an amended 1040x   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. Can you e file an amended 1040x The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. Can you e file an amended 1040x If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Can you e file an amended 1040x Extension of time to file. Can you e file an amended 1040x   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. Can you e file an amended 1040x The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. Can you e file an amended 1040x Public Inspection Requirements of Section 501(c)(3) Organizations. Can you e file an amended 1040x   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. Can you e file an amended 1040x    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. Can you e file an amended 1040x Payment of Tax Estimated tax. Can you e file an amended 1040x   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. Can you e file an amended 1040x Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Can you e file an amended 1040x If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Can you e file an amended 1040x   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Can you e file an amended 1040x Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. Can you e file an amended 1040x However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. Can you e file an amended 1040x If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. Can you e file an amended 1040x   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Can you e file an amended 1040x    Tax due with Form 990-T. Can you e file an amended 1040x   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). Can you e file an amended 1040x Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). Can you e file an amended 1040x Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Can you e file an amended 1040x Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Can you e file an amended 1040x If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Can you e file an amended 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Can you e file an amended 1040x EFTPS is a free service provided by the Department of Treasury. Can you e file an amended 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Can you e file an amended 1040x To get more information about EFTPS or to enroll in EFTPS, visit www. Can you e file an amended 1040x eftps. Can you e file an amended 1040x gov or call 1-800-555-4477. Can you e file an amended 1040x Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Can you e file an amended 1040x Deposits on business days only. Can you e file an amended 1040x   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Can you e file an amended 1040x A business day is any day other than a Saturday, Sunday, or legal holiday. Can you e file an amended 1040x For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). Can you e file an amended 1040x The term "legal holiday" means any legal holiday in the District of Columbia. Can you e file an amended 1040x Prev  Up  Next   Home   More Online Publications
Español

Better Business Bureaus (BBBs) are nonprofit organizations that encourage honest advertising and selling practices and are supported primarily by local businesses. They offer a variety of consumer services, including consumer education materials; business reports, particularly unanswered or unsettled complaints or other problems; mediation and arbitration services; and information about charities and other organizations that are seeking public donations. They also provide ratings (A, B, C, D, or F) of local companies to express the BBB's confidence that the company operates in a trustworthy manner and demonstrates a willingness to resolve customer concerns.

Phoenix, AZ

Website: Better Business Bureau

Email: complaints@arizonabbb.org

Address: Better Business Bureau
4428 N. 12th St.
Phoenix, AZ 85014

Phone Number: 602-264-1721

Toll-free: 1-877-291-6222

Prescott, AZ

Website: Better Business Bureau

Email: yco-info@arizonabbb.org

Address: Better Business Bureau
1569 W. Gurley St.
Prescott, AZ 86305

Phone Number: 928-772-3410

Tucson, AZ

Website: Better Business Bureau

Address: Better Business Bureau
5151 E. Broadway Blvd., Suite 100
Tucson, AZ 85711

Phone Number: 520-888-5353

Yuma, AZ

Website: Better Business Bureau

Email: yuma-info@arizonabbb.org

Address: Better Business Bureau
350 W. 16th St., Suite 205
Yuma, AZ 85364

Phone Number: 928-772-3410

The Can You E File An Amended 1040x

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