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Do My 2007 Taxes Online

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Do My 2007 Taxes Online

Do my 2007 taxes online Publication 526 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Do my 2007 taxes online Tax questions. Do my 2007 taxes online Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 526 (such as legislation enacted after we release it), go to www. Do my 2007 taxes online irs. Do my 2007 taxes online gov/pub526. Do my 2007 taxes online What's New Limit on itemized deductions. Do my 2007 taxes online  For 2013, you may have to reduce the total amount of certain itemized deductions, including charitable contributions, if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if married filing jointly or qualifying widow(er). Do my 2007 taxes online For more information and a worksheet, see the instructions for Schedule A (Form 1040). Do my 2007 taxes online Reminders Disaster relief. Do my 2007 taxes online  You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions ). Do my 2007 taxes online However, you cannot deduct contributions earmarked for relief of a particular individual or family. Do my 2007 taxes online Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. Do my 2007 taxes online You can also find more information on IRS. Do my 2007 taxes online gov. Do my 2007 taxes online Enter “disaster relief” in the search box. Do my 2007 taxes online Photographs of missing children. Do my 2007 taxes online  The IRS is a proud partner with the National Center for Missing and Exploited Children. Do my 2007 taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Do my 2007 taxes online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Do my 2007 taxes online Introduction This publication explains how to claim a deduction for your charitable contributions. Do my 2007 taxes online It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. Do my 2007 taxes online It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions. Do my 2007 taxes online A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Do my 2007 taxes online It is voluntary and is made without getting, or expecting to get, anything of equal value. Do my 2007 taxes online Qualified organizations. Do my 2007 taxes online   Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. Do my 2007 taxes online You will find descriptions of these organizations under Organizations That Qualify To Receive Deductible Contributions . Do my 2007 taxes online Form 1040 required. Do my 2007 taxes online   To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A (Form 1040). Do my 2007 taxes online The amount of your deduction may be limited if certain rules and limits explained in this publication apply to you. Do my 2007 taxes online Comments and suggestions. Do my 2007 taxes online   We welcome your comments about this publication and your suggestions for future editions. Do my 2007 taxes online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Do my 2007 taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Do my 2007 taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Do my 2007 taxes online   You can send your comments from www. Do my 2007 taxes online irs. Do my 2007 taxes online gov/formspubs/. Do my 2007 taxes online Click on “More Information” and then on “Comment on Tax Forms and Publications. Do my 2007 taxes online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Do my 2007 taxes online Ordering forms and publications. Do my 2007 taxes online   Visit www. Do my 2007 taxes online irs. Do my 2007 taxes online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Do my 2007 taxes online Internal Revenue Service 1201 N. Do my 2007 taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Do my 2007 taxes online   If you have a tax question, check the information available on IRS. Do my 2007 taxes online gov or call 1-800-829-1040. Do my 2007 taxes online We cannot answer tax questions sent to either of the above addresses. Do my 2007 taxes online Useful Items - You may want to see: Publication 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Do my 2007 taxes online Table 1. Do my 2007 taxes online Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Do my 2007 taxes online See the rest of this publication for more information and additional rules and limits that may apply. Do my 2007 taxes online Deductible As Charitable Contributions Not Deductible As Charitable Contributions Money or property you give to: Money or property you give to: Churches, synagogues, temples, mosques, and other religious organizations  Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park)  Nonprofit schools and hospitals  The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. Do my 2007 taxes online   War veterans' groups    Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Civic leagues, social and sports clubs, labor unions, and chambers of commerce  Foreign organizations (except certain Canadian, Israeli, and Mexican charities)  Groups that are run for personal profit  Groups whose purpose is to lobby for law changes  Homeowners' associations  Individuals  Political groups or candidates for public office    Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank   Prev  Up  Next   Home   More Online Publications
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The Do My 2007 Taxes Online

Do my 2007 taxes online 5. Do my 2007 taxes online   Manufacturers Taxes Table of Contents Importer. Do my 2007 taxes online Use considered sale. Do my 2007 taxes online Lease considered sale. Do my 2007 taxes online Bonus goods. Do my 2007 taxes online Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Do my 2007 taxes online Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Do my 2007 taxes online CoalExported. Do my 2007 taxes online Taxable TiresQualifying intercity or local bus. Do my 2007 taxes online Qualifying school bus. Do my 2007 taxes online Gas Guzzler TaxVehicles not subject to tax. Do my 2007 taxes online Imported automobiles. Do my 2007 taxes online VaccinesConditions to allowance. Do my 2007 taxes online 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. Do my 2007 taxes online Manufacturer. Do my 2007 taxes online   The term “manufacturer” includes a producer or importer. Do my 2007 taxes online 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. Do my 2007 taxes online 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. Do my 2007 taxes online   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Do my 2007 taxes online 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. Do my 2007 taxes online Importer. Do my 2007 taxes online   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. Do my 2007 taxes online Sale. Do my 2007 taxes online   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. Do my 2007 taxes online Use considered sale. Do my 2007 taxes online   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Do my 2007 taxes online Lease considered sale. Do my 2007 taxes online   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Do my 2007 taxes online 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. Do my 2007 taxes online Manufacturers taxes based on sale price. Do my 2007 taxes online   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. Do my 2007 taxes online The taxes imposed on coal are based either on the sale price or the weight. Do my 2007 taxes online   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. Do my 2007 taxes online However, you include certain charges made when a taxable article is sold and you exclude others. Do my 2007 taxes online To figure the price on which you base the tax, use the following rules. Do my 2007 taxes online Include both the following charges in the price. Do my 2007 taxes online Any charge for coverings or containers (regardless of their nature). Do my 2007 taxes online Any charge incident to placing the article in a condition packed ready for shipment. Do my 2007 taxes online Exclude all the following amounts from the price. Do my 2007 taxes online The manufacturers excise tax, whether or not it is stated as a separate charge. Do my 2007 taxes online The transportation charges pursuant to the sale. Do my 2007 taxes online The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Do my 2007 taxes online 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. Do my 2007 taxes online Discounts, rebates, and similar allowances actually granted to the purchaser. Do my 2007 taxes online Local advertising charges. Do my 2007 taxes online 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. Do my 2007 taxes online Charges for warranty paid at the purchaser's option. Do my 2007 taxes online 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. Do my 2007 taxes online Bonus goods. Do my 2007 taxes online   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Do my 2007 taxes online Figure the tax only on the sale price attributable to the taxable articles. Do my 2007 taxes online Example. Do my 2007 taxes online A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Do my 2007 taxes online The sale price of the shipment is $1,500. Do my 2007 taxes online The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Do my 2007 taxes online 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). Do my 2007 taxes online The remaining $375 is allocated to the nontaxable articles. Do my 2007 taxes online Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Do my 2007 taxes online When the title passes depends on the intention of the parties as gathered from the contract of sale. Do my 2007 taxes online In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Do my 2007 taxes online If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Do my 2007 taxes online The manufacturer is liable for the tax. Do my 2007 taxes online Partial payments. Do my 2007 taxes online   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. Do my 2007 taxes online To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Do my 2007 taxes online Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Do my 2007 taxes online Sale of an article to a state or local government for the exclusive use of the state or local government. Do my 2007 taxes online This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Do my 2007 taxes online State is defined in Definitions in chapter 1. Do my 2007 taxes online Sale of an article to a nonprofit educational organization for its exclusive use. Do my 2007 taxes online This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Do my 2007 taxes online Nonprofit educational organization is defined under Communications Tax in chapter 4. Do my 2007 taxes online Sale of an article to a qualified blood collector organization. Do my 2007 taxes online This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Do my 2007 taxes online Qualified blood collector organizations are defined under Communications Tax in chapter 4. Do my 2007 taxes online Sale of an article for use by the purchaser as supplies for vessels. Do my 2007 taxes online This exemption does not apply to the taxes on coal and vaccines. Do my 2007 taxes online 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. Do my 2007 taxes online 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. Do my 2007 taxes online This exemption does not apply to the tax on coal and tires. Do my 2007 taxes online Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Do my 2007 taxes online 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. Do my 2007 taxes online Sale of an article for export or for resale by the purchaser to a second purchaser for export. Do my 2007 taxes online The article may be exported to a foreign country or to a possession of the United States. Do my 2007 taxes online A vaccine shipped to a possession of the United States is not considered to be exported. Do my 2007 taxes online 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. Do my 2007 taxes online Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Do my 2007 taxes online S. Do my 2007 taxes online jurisdiction in Alaska. Do my 2007 taxes online For tire exemptions, see section 4221(e)(2). Do my 2007 taxes online Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Do my 2007 taxes online Registration requirements. Do my 2007 taxes online   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Do my 2007 taxes online See the Form 637 instructions for more information. Do my 2007 taxes online Exceptions to registration requirements. Do my 2007 taxes online   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. Do my 2007 taxes online Certification requirement. Do my 2007 taxes online   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. Do my 2007 taxes online 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. Do my 2007 taxes online   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. Do my 2007 taxes online See Regulations section 48. Do my 2007 taxes online 4221-5(c) for the certificate requirements. Do my 2007 taxes online   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. Do my 2007 taxes online See Regulations section 48. Do my 2007 taxes online 4221-4(d) for the certificate requirements. Do my 2007 taxes online Proof of export requirement. Do my 2007 taxes online   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Do my 2007 taxes online See Regulations section 48. Do my 2007 taxes online 4221-3(d) for evidence that qualifies as proof of exportation. Do my 2007 taxes online Proof of resale for further manufacture requirement. Do my 2007 taxes online   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. Do my 2007 taxes online See Regulations section 48. Do my 2007 taxes online 4221-2(c) for evidence that qualifies as proof of resale. Do my 2007 taxes online Information to be furnished to purchaser. Do my 2007 taxes online   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. Do my 2007 taxes online 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. Do my 2007 taxes online The claim must set forth in detail the facts upon which the claim is based. Do my 2007 taxes online Uses, sales, and exports. Do my 2007 taxes online   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). Do my 2007 taxes online Export. Do my 2007 taxes online   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. Do my 2007 taxes online In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Do my 2007 taxes online Price readjustments. Do my 2007 taxes online   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. Do my 2007 taxes online Conditions to allowance. Do my 2007 taxes online   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. Do my 2007 taxes online The claimant sold the article at a tax-excluded price. Do my 2007 taxes online The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Do my 2007 taxes online The person has obtained the written consent of the ultimate vendor to make the claim. Do my 2007 taxes online The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Do my 2007 taxes online Claim for further manufacture. Do my 2007 taxes online   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Do my 2007 taxes online The name and address of the manufacturer and the date of payment. Do my 2007 taxes online An identification of the article for which the credit or refund is claimed. Do my 2007 taxes online The amount of tax paid on the article and the date on which it was paid. Do my 2007 taxes online 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. Do my 2007 taxes online An identification of the second article. Do my 2007 taxes online   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. Do my 2007 taxes online The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Do my 2007 taxes online Claim for price readjustment. Do my 2007 taxes online   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. Do my 2007 taxes online A description of the circumstances that gave rise to the price readjustment. Do my 2007 taxes online An identification of the article whose price was readjusted. Do my 2007 taxes online The price at which the article was sold. Do my 2007 taxes online The amount of tax paid on the article and the date on which it was paid. Do my 2007 taxes online The name and address of the purchaser. Do my 2007 taxes online The amount repaid to the purchaser or credited to the purchaser's account. Do my 2007 taxes online Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Do my 2007 taxes online This includes any parts or accessories sold on or in connection with the sale of those articles. Do my 2007 taxes online Pay this tax with Form 720. Do my 2007 taxes online No tax deposits are required. Do my 2007 taxes online Sport fishing equipment includes all the following items. Do my 2007 taxes online 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. Do my 2007 taxes online 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)). Do my 2007 taxes online 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. Do my 2007 taxes online Fishing tip-ups and tilts. Do my 2007 taxes online Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Do my 2007 taxes online See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Do my 2007 taxes online Fishing rods and fishing poles. Do my 2007 taxes online   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Do my 2007 taxes online The tax is paid by the manufacturer, producer, or importer. Do my 2007 taxes online Fishing tackle boxes. Do my 2007 taxes online   The tax on fishing tackle boxes is 3% of the sales price. Do my 2007 taxes online The tax is paid by the manufacturer, producer, or importer. Do my 2007 taxes online Electric outboard boat motors. Do my 2007 taxes online   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Do my 2007 taxes online This includes any parts or accessories sold on or in connection with the sale of those articles. Do my 2007 taxes online Certain equipment resale. Do my 2007 taxes online   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Do my 2007 taxes online If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Do my 2007 taxes online 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. Do my 2007 taxes online The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Do my 2007 taxes online   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. Do my 2007 taxes online The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Do my 2007 taxes online Related person. Do my 2007 taxes online   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). Do my 2007 taxes online Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Do my 2007 taxes online 11) of the sales price. Do my 2007 taxes online The tax is paid by the manufacturer, producer, or importer. Do my 2007 taxes online It applies to bows having a peak draw weight of 30 pounds or more. Do my 2007 taxes online 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. Do my 2007 taxes online Pay this tax with Form 720. Do my 2007 taxes online No tax deposits are required. Do my 2007 taxes online Arrow Shafts The tax on arrow shafts is listed on Form 720. Do my 2007 taxes online 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. Do my 2007 taxes online It measures 18 inches or more in overall length. Do my 2007 taxes online It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Do my 2007 taxes online Exemption for certain wooden arrows. Do my 2007 taxes online   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. Do my 2007 taxes online It measures 5/16 of an inch or less in diameter. Do my 2007 taxes online It is not suitable for use with a taxable bow, described earlier. Do my 2007 taxes online Pay this tax with Form 720. Do my 2007 taxes online No tax deposits are required. Do my 2007 taxes online Coal A tax is imposed on the first sale of coal mined in the United States. Do my 2007 taxes online The producer of the coal is liable for the tax. Do my 2007 taxes online The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Do my 2007 taxes online 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. Do my 2007 taxes online 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). Do my 2007 taxes online 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. Do my 2007 taxes online Tax rates. Do my 2007 taxes online   The tax on underground-mined coal is the lower of: $1. Do my 2007 taxes online 10 a ton, or 4. Do my 2007 taxes online 4% of the sale price. Do my 2007 taxes online   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Do my 2007 taxes online 4% of the sale price. Do my 2007 taxes online   Coal will be taxed at the 4. Do my 2007 taxes online 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Do my 2007 taxes online 50 a ton for surface-mined coal. Do my 2007 taxes online Apply the tax proportionately if a sale or use includes a portion of a ton. Do my 2007 taxes online Example. Do my 2007 taxes online If you sell 21,000 pounds (10. Do my 2007 taxes online 5 tons) of coal from an underground mine for $525, the price per ton is $50. Do my 2007 taxes online The tax is $1. Do my 2007 taxes online 10 × 10. Do my 2007 taxes online 5 tons ($11. Do my 2007 taxes online 55). Do my 2007 taxes online Coal production. Do my 2007 taxes online   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Do my 2007 taxes online Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Do my 2007 taxes online   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Do my 2007 taxes online In some cases, a single mine may yield coal from both surface mining and underground mining. Do my 2007 taxes online 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. Do my 2007 taxes online Determining tonnage or selling price. Do my 2007 taxes online   The producer pays the tax on coal at the time of sale or use. Do my 2007 taxes online In figuring the selling price for applying the tax, the point of sale is f. Do my 2007 taxes online o. Do my 2007 taxes online b. Do my 2007 taxes online (free on board) mine or f. Do my 2007 taxes online o. Do my 2007 taxes online b. Do my 2007 taxes online cleaning plant if you clean the coal before selling it. Do my 2007 taxes online This applies even if you sell the coal for a delivered price. Do my 2007 taxes online The f. Do my 2007 taxes online o. Do my 2007 taxes online b. Do my 2007 taxes online mine or f. Do my 2007 taxes online o. Do my 2007 taxes online b. Do my 2007 taxes online 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. Do my 2007 taxes online 4% rate. Do my 2007 taxes online   The tax applies to the full amount of coal sold. Do my 2007 taxes online 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. Do my 2007 taxes online Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Do my 2007 taxes online   Do not include in the sales price the excise tax imposed on coal. Do my 2007 taxes online Coal used by the producer. Do my 2007 taxes online   The tax on coal applies if the coal is used by the producer in other than a mining process. Do my 2007 taxes online A mining process means the same for this purpose as for percentage depletion. Do my 2007 taxes online 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. Do my 2007 taxes online In this case, the tax applies only when you sell the coal. Do my 2007 taxes online 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. Do my 2007 taxes online 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. Do my 2007 taxes online   You must use a constructive sale price to figure the tax under the 4. Do my 2007 taxes online 4% rate if you use the coal in other than a mining process. Do my 2007 taxes online Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Do my 2007 taxes online o. Do my 2007 taxes online b. Do my 2007 taxes online mine or cleaning plant. Do my 2007 taxes online Normally, you use the same constructive price used to figure your percentage depletion deduction. Do my 2007 taxes online Blending. Do my 2007 taxes online   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. Do my 2007 taxes online Figure the tax separately for each type of coal in the blend. Do my 2007 taxes online 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. Do my 2007 taxes online 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. Do my 2007 taxes online However, the tax is limited to 4. Do my 2007 taxes online 4% of the sale price per ton of the blended coal. Do my 2007 taxes online Exemption from tax. Do my 2007 taxes online   The tax does not apply to sales of lignite and imported coal. Do my 2007 taxes online The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Do my 2007 taxes online Exported. Do my 2007 taxes online   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. Do my 2007 taxes online   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. Do my 2007 taxes online 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. Do my 2007 taxes online   Proof of export includes any of the following items. Do my 2007 taxes online A copy of the export bill of lading issued by the delivering carrier. Do my 2007 taxes online A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Do my 2007 taxes online A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Do my 2007 taxes online If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Do my 2007 taxes online Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Do my 2007 taxes online A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Do my 2007 taxes online 0945 ($. Do my 2007 taxes online 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. Do my 2007 taxes online The three categories for reporting the tax and the tax rate are listed below. Do my 2007 taxes online Taxable tires other than biasply or super single tires at $. Do my 2007 taxes online 0945. Do my 2007 taxes online Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Do my 2007 taxes online 04725. Do my 2007 taxes online Taxable tires, super single tires designed for steering at $. Do my 2007 taxes online 0945. Do my 2007 taxes online 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. Do my 2007 taxes online 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. Do my 2007 taxes online A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Do my 2007 taxes online Special rule, manufacturer's retail stores. Do my 2007 taxes online   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. Do my 2007 taxes online Tires on imported articles. Do my 2007 taxes online   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). Do my 2007 taxes online Tires exempt from tax. Do my 2007 taxes online   The tax on taxable tires does not apply to the following items. Do my 2007 taxes online 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. Do my 2007 taxes online Tire carcasses not suitable for commercial use. Do my 2007 taxes online Tires for use on qualifying intercity, local, and school buses. Do my 2007 taxes online For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Do my 2007 taxes online Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Do my 2007 taxes online Tires of a type used exclusively on mobile machinery. Do my 2007 taxes online A taxable tire used on mobile machinery is not exempt from tax. Do my 2007 taxes online Qualifying intercity or local bus. Do my 2007 taxes online   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). Do my 2007 taxes online Qualifying school bus. Do my 2007 taxes online   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Do my 2007 taxes online Credit or refund. Do my 2007 taxes online   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. Do my 2007 taxes online   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. Do my 2007 taxes online   The person who paid the tax is eligible to make the claim. Do my 2007 taxes online 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. Do my 2007 taxes online 5 miles per gallon. Do my 2007 taxes online If you import an automobile for personal use, you may be liable for this tax. Do my 2007 taxes online Figure the tax on Form 6197, as discussed later. Do my 2007 taxes online The tax rate is based on fuel economy rating. Do my 2007 taxes online The tax rates for the gas guzzler tax are shown on Form 6197. Do my 2007 taxes online A person that lengthens an existing automobile is the manufacturer of an automobile. Do my 2007 taxes online Automobiles. Do my 2007 taxes online   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. Do my 2007 taxes online Vehicles not subject to tax. Do my 2007 taxes online   For the gas guzzler tax, the following vehicles are not considered automobiles. Do my 2007 taxes online Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Do my 2007 taxes online Vehicles operated exclusively on a rail or rails. Do my 2007 taxes online 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. Do my 2007 taxes online Vehicles treated under 49 U. Do my 2007 taxes online S. Do my 2007 taxes online C. Do my 2007 taxes online 32901 (1978) as non-passenger automobiles. Do my 2007 taxes online This includes limousines manufactured primarily to transport more than 10 persons. Do my 2007 taxes online   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. Do my 2007 taxes online   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Do my 2007 taxes online Model type. Do my 2007 taxes online   Model type is a particular class of automobile as determined by EPA regulations. Do my 2007 taxes online Fuel economy. Do my 2007 taxes online   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Do my 2007 taxes online 1 mile as figured by the EPA. Do my 2007 taxes online Imported automobiles. Do my 2007 taxes online   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Do my 2007 taxes online 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. Do my 2007 taxes online   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. Do my 2007 taxes online   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. Do my 2007 taxes online 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). Do my 2007 taxes online   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. Do my 2007 taxes online Exemptions. Do my 2007 taxes online   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. Do my 2007 taxes online However, see Vehicles not subject to tax, earlier. Do my 2007 taxes online Form 6197. Do my 2007 taxes online   Use Form 6197 to figure your tax liability for each quarter. Do my 2007 taxes online Attach Form 6197 to your Form 720 for the quarter. Do my 2007 taxes online See the Form 6197 instructions for more information and the one-time filing rules. Do my 2007 taxes online Credit or refund. Do my 2007 taxes online   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. Do my 2007 taxes online For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Do my 2007 taxes online Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Do my 2007 taxes online A taxable vaccine means any of the following vaccines. Do my 2007 taxes online Any vaccine containing diphtheria toxoid. Do my 2007 taxes online Any vaccine containing tetanus toxoid. Do my 2007 taxes online Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Do my 2007 taxes online Any vaccine containing polio virus. Do my 2007 taxes online Any vaccine against measles. Do my 2007 taxes online Any vaccine against mumps. Do my 2007 taxes online Any vaccine against rubella. Do my 2007 taxes online Any vaccine against hepatitis A. Do my 2007 taxes online Any vaccine against hepatitis B. Do my 2007 taxes online Any vaccine against chicken pox. Do my 2007 taxes online Any vaccine against rotavirus gastroenteritis. Do my 2007 taxes online Any HIB vaccine. Do my 2007 taxes online Any conjugate vaccine against streptococcus pneumoniae. Do my 2007 taxes online Any trivalent vaccine against influenza or any other vaccine against influenza. Do my 2007 taxes online Any meningococcal vaccine. Do my 2007 taxes online Any vaccine against the human papillomavirus. Do my 2007 taxes online 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. Do my 2007 taxes online The tax is $. Do my 2007 taxes online 75 per dose of each taxable vaccine. Do my 2007 taxes online The tax per dose on a vaccine that contains more than one taxable vaccine is $. Do my 2007 taxes online 75 times the number of taxable vaccines. Do my 2007 taxes online Taxable use. Do my 2007 taxes online   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. Do my 2007 taxes online Credit or refund. Do my 2007 taxes online   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. Do my 2007 taxes online The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Do my 2007 taxes online Conditions to allowance. Do my 2007 taxes online   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. Do my 2007 taxes online Taxable Medical Devices Taxable medical devices. Do my 2007 taxes online   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Do my 2007 taxes online 3% (. Do my 2007 taxes online 023) of the sales price. Do my 2007 taxes online 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. Do my 2007 taxes online There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Do my 2007 taxes online 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). Do my 2007 taxes online See T. Do my 2007 taxes online D. Do my 2007 taxes online 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. Do my 2007 taxes online More information. Do my 2007 taxes online   For more information on the medical device tax, see section 4191, T. Do my 2007 taxes online D. Do my 2007 taxes online 9604, and Notice 2012-77. Do my 2007 taxes online You can find T. Do my 2007 taxes online D. Do my 2007 taxes online 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Do my 2007 taxes online R. Do my 2007 taxes online B. Do my 2007 taxes online 2012-52 at www. Do my 2007 taxes online irs. Do my 2007 taxes online gov/pub/irs-irbs/irb12-52. Do my 2007 taxes online pdf. Do my 2007 taxes online Prev  Up  Next   Home   More Online Publications